100+ Free ITAA Tussentijdse Proeven Practice Questions

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2026 Statistics

Key Facts: ITAA Tussentijdse Proeven Exam

All papers except deontology/AML

Examenkalender 2026 allows every bekwaamheidsexamen subject except deontology and AML during tussentijdse proeven.

ITAA Examenkalender 2026 brochure

Once per session

Each vakonderdeel may be sat at most once in a session; a fail is retaken at the written bekwaamheidsexamen.

ITAA Examenkalender 2026 brochure

ITAA-LEX 2025 allowed

Tussentijdse proeven are open-book for ITAA-LEX 2025; the toelatingsexamen is not.

ITAA Examenkalender 2026, section XI

50% pass if validated

ITAA servicedesk: 50% or more is a pass; below 40% cannot be validated; 40–50% may be validated (max two papers).

ITAA servicedesk article, 25 Feb 2026

Invitation after years 1 and 2

Stagiairs are invited after Stagecommissie and Raad review at the end of stage year 1 and year 2.

ITAA Examenkalender 2026; art. 38 KB beroepsopleiding

NL/FR digital written

Official papers are Dutch or French digital written sittings, remote or at ITAA, not an English exam.

ITAA examens pages and digital-exam conditions

No summer window

ITAA organises no exams between 13 June 2026 and 13 September 2026.

ITAA Examenkalender 2026

ITAA tussentijdse proeven are invitation-only rugzak papers after stage year 1 and year 2. Examenkalender 2026 lets stagiairs sit every bekwaamheidsexamen subject except deontology/AML, once per session, with ITAA-LEX 2025 allowed on digital written sittings (remote or at ITAA). Servicedesk pass rules are per subject (50% pass if validated; below 40% cannot be validated). This bank is 100 English MCQs weighted to accountancy, Belgian tax, and WVV — a study aid, not an official-format simulation.

Sample ITAA Tussentijdse Proeven Practice Questions

Try these sample questions to test your ITAA Tussentijdse Proeven exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1A Belgian BV buys inventory on credit for EUR 8,000 excluding VAT. Under double-entry bookkeeping, the purchase is recorded by:

A.Debiting a supplier (payable) account and crediting inventory

B.Debiting inventory and crediting a supplier (payable) account

C.Debiting cash and crediting inventory

D.Debiting equity and crediting inventory

Explanation: An asset increase is debited and a liability increase is credited. Inventory (an asset) rises and a trade payable to the supplier rises by the same amount until payment.

2The fundamental accounting equation used when preparing Belgian annual accounts is:

A.Assets = Equity − Liabilities

B.Assets + Equity = Liabilities

C.Assets = Equity + Liabilities

D.Revenue − Expenses = Assets

Explanation: The balance sheet identity is Assets = Equity + Liabilities. Every transaction keeps this equation in balance, which is why double-entry always has equal debits and credits.

3In the Belgian minimum standardised chart of accounts (MAR/PCMN), day-to-day expenses and income are recorded primarily in:

A.Class 1 (equity) and class 2 (fixed assets)

B.Class 3 (inventories) and class 5 (cash)

C.Class 6 (charges) and class 7 (income)

D.Class 0 (off-balance-sheet rights) only

Explanation: Classes 6 and 7 make up the income statement: charges (purchases, services, payroll, depreciation) and income (sales, financial income, subsidies). Classes 1 to 5 are balance-sheet classes.

4On 1 November a Belgian company pays EUR 12,000 rent covering 1 November to 30 April (six months). At 31 December, assuming a calendar year, the prepaid rent asset is:

A.EUR 0 — the whole invoice is an expense of the year of payment

B.EUR 4,000

C.EUR 8,000

D.EUR 12,000

Explanation: Two of six months (November–December) belong to the current year (EUR 4,000 expense). The remaining four months (January–April) are a prepaid expense (over te dragen kosten) of EUR 8,000 under the accruals principle.

5A machine costs EUR 50,000, residual value EUR 5,000, useful life 5 years, straight-line. Annual depreciation is:

A.EUR 10,000

B.EUR 9,000

C.EUR 8,000

D.EUR 5,000

Explanation: Straight-line depreciation = (cost − residual value) / useful life = (EUR 50,000 − EUR 5,000) / 5 = EUR 9,000 per year. Residual value is deducted before spreading the depreciable amount.

6The main purpose of a trial balance before preparing the jaarrekening is to:

A.Prove that the company is profitable

B.Confirm that total debit balances equal total credit balances

C.Replace the requirement to file accounts with the National Bank of Belgium

D.Measure going-concern cash flows for the next twelve months

Explanation: A trial balance lists ledger balances and checks that total debits equal total credits. Equality does not prove that every posting is to the correct account, only that the books are arithmetically in balance.

7Opening inventory is nil. Purchases: 100 units at EUR 10, then 80 units at EUR 12. Sales: 120 units. Under FIFO, cost of sales is:

A.EUR 1,200

B.EUR 1,240

C.EUR 1,320

D.EUR 1,440

Explanation: FIFO issues the oldest units first: 100 × EUR 10 + 20 × EUR 12 = EUR 1,000 + EUR 240 = EUR 1,240. Closing inventory is 60 units at EUR 12 = EUR 720.

8For inventories in Belgian annual accounts, which costing method is generally not accepted?

A.FIFO (first in, first out)

B.Weighted-average unit cost

C.LIFO (last in, first out)

D.Specific identification of individually distinguishable items

Explanation: Belgian annual-accounts law and CBN practice accept FIFO, weighted average, and specific identification. LIFO is not a generally accepted inventory costing method for Belgian statutory accounts (and is also banned under IAS 2).

9A specific allowance for a doubtful trade receivable is recorded by:

A.Debiting the receivable and crediting sales

B.Debiting an impairment/allowance charge and crediting an allowance (contra-asset) on the receivable

C.Debiting cash and crediting the receivable

D.Debiting share capital and crediting the receivable

Explanation: Prudence requires recognising probable credit losses. The charge hits the result; a valuation allowance reduces the net carrying amount of the receivable without writing off the legal claim until it is actually abandoned.

10A cheque issued by the company that has not yet been presented at the bank is a classic bank-reconciliation item because:

A.The cash book is understated and the bank statement is overstated

B.The cash book already shows the payment but the bank balance does not yet

C.Both records always ignore unpresented cheques

D.It must be booked as a formation expense

Explanation: Once recorded in the cash book, the company's books are already reduced. The bank statement still includes that cash until the cheque clears, so the statement is higher until presentation.

About the ITAA Tussentijdse Proeven Exam

The ITAA tussentijdse proeven (rugzak) are intermediate written exams during the three-year stage for stagiairs gecertificeerd accountant and stagiairs gecertificeerd belastingadviseur (art. 38 KB beroepsopleiding). Under Examenkalender 2026, all bekwaamheidsexamen subjects except deontology and AML may be sat in the rugzak. The candidate chooses order; each subject once per session; a fail is retaken at the written bekwaamheidsexamen; validated papers stay in the backpack. Papers are digital written (remote or at ITAA) with ITAA-LEX 2025 allowed, in Dutch or French. This free bank is an English MCQ study adaptation — not an official ITAA paper.

Assessment

Digital written papers at bekwaamheidsexamen level for stagiairs gecertificeerd accountant and stagiairs gecertificeerd belastingadviseur. The candidate chooses order and may spread papers across year 1, year 2, and the final written exam. ITAA-LEX 2025 is allowed. Official languages are Dutch and French. This free bank is an English-language MCQ study adaptation, not an official ITAA translation or a simulation of the case-based digital papers.

Time Limit

Varies by vakonderdeel; Examenkalender 2026 does not publish a single sitting length for the tussentijdse proeven.

Passing Score

Per subject. ITAA servicedesk (updated 25 Feb 2026): 50% or more is a pass if validated into the rugzak; below 40% cannot be validated and is retaken at the bekwaamheidsexamen; 40–50% is not a pass but may still be validated (maximum two such papers, counted pro rata). Confirm current rules with ITAA before sitting.

Exam Fee

Not published as a standalone tussentijdse-proeven fee in the Examenkalender 2026 brochure. Stagiairs are invited after Stagecommissie and Raad review; do not assume the toelatingsexamen administrative fee applies. (Institute for Tax Advisors and Accountants (ITAA))

ITAA Tussentijdse Proeven Exam Content Outline

60%

Accountancy

Algemeen boekhouden, boekhoudrecht and jaarrekeningenrecht, analysis of the annual accounts, consolidation, European and international accounting standards, external and internal control, management accounting, and financial analysis.

30%

Fiscaliteit

Principles of tax law, personenbelasting, vennootschapsbelasting, BTW, tax procedure, registration and succession duties, regional and local taxes, and EU/international tax.

10%

Vennootschaps- en verenigingsrecht

Belgian Code of Companies and Associations (WVV/CSA), including special mandates for certified accountants.

How to Pass the ITAA Tussentijdse Proeven Exam

What You Need to Know

Passing score: Per subject. ITAA servicedesk (updated 25 Feb 2026): 50% or more is a pass if validated into the rugzak; below 40% cannot be validated and is retaken at the bekwaamheidsexamen; 40–50% is not a pass but may still be validated (maximum two such papers, counted pro rata). Confirm current rules with ITAA before sitting.
Assessment: Digital written papers at bekwaamheidsexamen level for stagiairs gecertificeerd accountant and stagiairs gecertificeerd belastingadviseur. The candidate chooses order and may spread papers across year 1, year 2, and the final written exam. ITAA-LEX 2025 is allowed. Official languages are Dutch and French. This free bank is an English-language MCQ study adaptation, not an official ITAA translation or a simulation of the case-based digital papers.
Time limit: Varies by vakonderdeel; Examenkalender 2026 does not publish a single sitting length for the tussentijdse proeven.
Exam fee: Not published as a standalone tussentijdse-proeven fee in the Examenkalender 2026 brochure. Stagiairs are invited after Stagecommissie and Raad review; do not assume the toelatingsexamen administrative fee applies.

Keys to Passing

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ITAA Tussentijdse Proeven Study Tips from Top Performers

1Treat every paper as bekwaamheidsexamen level: ITAA says the questions are the same standard as the final written exam.

2Bank early-stage papers first (bookkeeping, annual accounts, introductory tax) even though 2026 lets you choose any order except deontology/AML.

3Practise with ITAA-LEX lookup discipline rather than memorising every article number; the official papers are open-book for LEX 2025.

4Decide in advance which 40–50% results you would validate (maximum two); a weak paper in the backpack still follows you into the final exam.

5Drill Belgian size criteria (EUR 11.25 million / EUR 6 million / 50 FTE from financial years starting 1 January 2024), VenB 25%/20%, and BTW 21%/12%/6% until they are automatic.

6Keep WVV BV versus NV rules separate: no statutory minimum capital and a dual distribution/alarm-bell test for the BV; EUR 61,500 capital and net-asset thresholds for the NV.

Frequently Asked Questions

What are the ITAA tussentijdse proeven?

They are intermediate written exams after the first and second year of the three-year ITAA stage (art. 38 KB beroepsopleiding). They let stagiairs gecertificeerd accountant and stagiairs gecertificeerd belastingadviseur sit parts of the written bekwaamheidsexamen early and bank validated results in the 'rugzak'.

Which subjects can I sit in 2026?

Examenkalender 2026 allows all bekwaamheidsexamen subjects except 'Deontologie met betrekking tot de activiteiten van het beroep evenals beginselen van de antiwitwaswetgeving'. You choose the order. Older year-1/year-2 split lists are superseded by this 2026 rule.

What happens if I fail a subject?

Each vakonderdeel may be sat only once per session. If you do not pass, you retake that paper at the written bekwaamheidsexamen. Validated rugzak results are not re-sat.

What is the official pass standard?

ITAA servicedesk (25 Feb 2026): 50% or more is a pass (validate to keep it in the rugzak). Below 40% cannot be validated. Between 40% and 50% is not a pass but may be validated (maximum two such papers, counted pro rata toward the bekwaamheidsexamen). Confirm current rules with ITAA.

Is ITAA-LEX allowed?

Yes. Examenkalender 2026 and the servicedesk state that ITAA-LEX 2025 may be used for the tussentijdse proeven and other written exams other than the closed-book toelatingsexamen.

Are the official papers in English?

No. Official sittings are in Dutch or French. This free bank is an English-language multiple-choice study adaptation. It is not an official translation and does not simulate the official language environment or case-based digital format.

Can I sit the papers remotely?

Yes. ITAA offers digital written exams remotely (Zoom proctoring, ITAA general conditions) or at ITAA premises if you cannot meet the remote technical requirements.

Who invites me to sit?

After year 1 and year 2, the Stagecommissie and the Raad of the ITAA assess the file and invite the stagiair. You then reserve slots via the ITAA portal. There is no exam organisation between 13 June 2026 and 13 September 2026.