Finance · Accounting
Bookkeeping Certification — Practice Exam
The core of bookkeeper certification: double-entry, adjusting entries, payroll basics, reconciliation and financial statements.
Questions last checked against the official sources on October 6, 2026.
The real exam at a glance
- Common certifications
- AIPB CB, NACPB CPB
- Topics
- Double-entry, adjustments, payroll, statements
- Format
- Multiple-choice exams
- Tip
- Master debits and credits
What you'll practise
Try a question
Why should the person who reconciles the bank account not also write checks?
- To reduce the risk of undetected fraud or errors
- To save paper
- Because it is faster
- Because banks require it before they will open a business checking account
Show the answer
A. To reduce the risk of undetected fraud or errors — This is segregation of duties.
Sample questions by topic (in English)
- Debits, credits and accounts
- Journal entries
- Payroll
- Financial statements
- Depreciation
- Internal control and errors
- Receivables and bad debts
- Merchandising and discounts
- Liabilities and notes
- Principles and concepts
Ask the examiner
Ask about this exam: why an answer is wrong, a grammar point, or “quiz me on …”.
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Questions about the Bookkeeping
Is this the official Bookkeeping?
No. Semplr is independent and not affiliated with the exam body. We write every question ourselves, in the official format and at the official level.
What is the real Bookkeeping like?
Common certifications: AIPB CB, NACPB CPB. Topics: Double-entry, adjustments, payroll, statements. Format: Multiple-choice exams. Tip: Master debits and credits.
How is my practice marked?
Instantly. You see your score against the pass mark, and an explanation for every question — including the ones you got right.
Can I take it on my phone?
Yes. The whole mock exam works on a phone, and your progress is saved in your browser.
Ready for a full run?
One sitting, real timing, then your score against the pass mark.
Start the free mock exam