200+ Free CPB Bookkeeper Practice Questions

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Which timing is correct for a December consulting project completed on December 29 and billed on January 3 under accrual accounting?

Recognize revenue in December when the service was earned

Recognize revenue when cash is collected on January 3

Record 50% when cash moves and 50% at month-end

Do not record it until the financial statements are issued

to track

2026 Statistics

Key Facts: CPB Bookkeeper Exam

3 parts

Official exam sequence

NACPB CPB license page

50 x 3

Questions

NACPB exam FAQ

75%

Passing score per part

NACPB certification pages

2 hrs

Time per part

NACPB exam FAQ

$240-$300

Exam-only total

Three exam fees

24 CPE

Annual renewal requirement

After licensure

NACPB's current 2026 CPB license page describes a 3-part exam path: Bookkeeping Certification, QuickBooks Online Certification, and Payroll Certification. Each part is 50 multiple-choice questions, each has a 2-hour limit, and you need 75% on every part. The exams are delivered online through the NACPB Online Testing Center, and the full CPB license also requires training, one year of experience, and 24 hours of annual CPE after licensure.

Sample CPB Bookkeeper Practice Questions

Try these sample questions to test your CPB Bookkeeper exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 200+ question experience with AI tutoring.

1Which timing is correct for a December consulting project completed on December 29 and billed on January 3 under accrual accounting?

A.Recognize revenue in December when the service was earned

B.Recognize revenue when cash is collected on January 3

C.Record 50% when cash moves and 50% at month-end

D.Do not record it until the financial statements are issued

Explanation: Under the accrual basis, recognition follows when revenue is earned or an expense is incurred. The other answer describes the opposite basis. Splitting the entry or waiting for statement issuance is not a normal recognition rule.

2Which area in QuickBooks Online is typically used to update company details, accounting preferences, and sales form settings?

A.Customers

B.Reports

C.Settings or Gear menu

D.Banking

Explanation: The Settings or Gear menu is where company-level preferences are maintained in QuickBooks Online. It is the normal place to update company information, user access, accounting settings, and form customization.

3Under the FLSA, nonexempt employees generally earn overtime when they work more than:

A.8 hours in a day

B.40 hours in a workweek

C.10 hours in a day

D.80 hours in two weeks

Explanation: Federal overtime is based on hours over 40 in a single workweek for nonexempt employees.

4Interest of $640 was incurred by month-end but will not be paid until January 5. What adjusting entry is required?

A.Debit Interest Expense $640 and credit Accrued Expenses Payable $640

B.Debit Cash $640 and credit Interest Expense $640

C.Debit Prepaid Interest $640 and credit Cash $640

D.Debit Accrued Expenses Payable $640 and credit Interest Expense $640

Explanation: Accrued expenses are recognized when the obligation is incurred, not when the cash is paid. Debiting the expense and crediting a payable matches the cost to the correct period. The other entries either use cash incorrectly or reverse the accrual.

5Which page gives an at-a-glance snapshot of bank balances, invoices, and expenses when you first open a QuickBooks Online company?

A.Dashboard or Home page

B.Reconciliation page

C.Chart of Accounts

D.Audit Log

Explanation: The Dashboard or Home page is designed to provide a quick overview of the company file. It helps users spot key balances and activity trends before drilling into detailed reports or transactions.

6Which item is generally taxable wages to an employee?

A.Regular cash salary

B.Qualified moving expense reimbursement for active-duty military transfer only

C.De minimis occasional snacks

D.Qualified employee discounts within limits

Explanation: Regular cash compensation is taxable wages unless a specific exclusion applies.

7North Ridge Advisors completed $1,800 of services in June but will bill the customer in July. What adjusting entry is needed at June end?

A.Debit Accounts Receivable $1,800 and credit Service Revenue $1,800

B.Debit Cash $1,800 and credit Service Revenue $1,800

C.Debit Unearned Revenue $1,800 and credit Service Revenue $1,800

D.Debit Service Revenue $1,800 and credit Accounts Receivable $1,800

Explanation: Revenue is recognized when earned, even if billing happens later. The adjusting entry sets up the receivable and records the revenue in the period the work was performed. Cash is not involved yet, and unearned revenue applies only when cash was collected before earning the revenue.

8Why do many bookkeepers close the books in QuickBooks Online after finishing a month-end review?

A.It helps prevent accidental edits to prior-period data

B.It downloads bank feeds faster

C.It automatically files payroll tax forms

D.It deletes uncleared transactions

Explanation: Closing the books protects periods that have already been reconciled and reviewed. It reduces the risk that someone changes an earlier month and creates unexplained differences in reports or reconciliations.

9Which factor most strongly supports classifying a worker as an employee under IRS common-law rules?

A.The business controls how the worker performs the job

B.The worker advertises services to the public

C.The worker can realize a business profit or loss

D.The worker signs a project-based contract

Explanation: Behavioral control over how work is performed is a strong indicator of employee status.

10A business paid $2,400 in advance for 12 months of insurance. By month-end, 3 month(s) have expired. What adjusting entry is needed?

A.Debit Insurance Expense $600 and credit Prepaid Insurance $600

B.Debit Prepaid Insurance $600 and credit Insurance Expense $600

C.Debit Cash $600 and credit Insurance Expense $600

D.Debit Accounts Payable $600 and credit Prepaid Insurance $600

Explanation: A prepaid asset is reduced as the benefit is consumed. The adjustment transfers the expired portion from the asset to expense so the period reflects only the amount still benefiting future periods. Cash is not part of the adjustment because it moved earlier.

About the CPB Bookkeeper Exam

The CPB Certified Public Bookkeeper credential is NACPB's national bookkeeping license path. The current 2026 public requirements center on three certification exams covering bookkeeping, QuickBooks Online, and payroll, plus required training, one year of supervised bookkeeping experience, and annual continuing education after licensure.

Assessment

3-part exam: Part 1 Bookkeeping Certification (50 questions), Part 2 QuickBooks Online Certification (50 questions), Part 3 Payroll Certification (50 questions)

Time Limit

2 hours per part (6 hours total)

Passing Score

75% on each part

Exam Fee

$80 member / $100 nonmember per part ($240 / $300 total exam fees) (National Association of Certified Public Bookkeepers (NACPB) Online Testing Center)

CPB Bookkeeper Exam Content Outline

33.3% (Part 1)

Bookkeeping Certification Exam

Accounting language, transaction analysis, T-accounts, journals and ledgers, worksheets, adjusting and closing entries, cash, receivables, payables, payroll basics, and financial statement preparation.

33.3% (Part 2)

QuickBooks Online Certification Exam

Navigation and settings, chart of accounts, day-to-day transactions, banking workflows, customer sales, vendor expenses, inventory, employee/payroll workflows, adjustments, and reporting.

33.3% (Part 3)

Payroll Certification Exam

Payroll practices and procedures, gross pay, fringe benefits and deductions, net pay and pay methods, employer payroll taxes, labor planning, payroll records, and journal-entry flow.

How to Pass the CPB Bookkeeper Exam

What You Need to Know

Passing score: 75% on each part
Assessment: 3-part exam: Part 1 Bookkeeping Certification (50 questions), Part 2 QuickBooks Online Certification (50 questions), Part 3 Payroll Certification (50 questions)
Time limit: 2 hours per part (6 hours total)
Exam fee: $80 member / $100 nonmember per part ($240 / $300 total exam fees)

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

CPB Bookkeeper Study Tips from Top Performers

1Start with bookkeeping mechanics before you touch QuickBooks workflows, because the software questions make more sense once debits, credits, and statement flow are automatic.

2Practice full transaction cycles instead of isolated facts: identify the transaction, choose the accounts, post it correctly, and decide which report should change.

3Use QuickBooks questions to reinforce accounting logic, not button memorization. Focus on what each workflow does to receivables, payables, cash, inventory, and payroll liabilities.

4For payroll, separate the process into gross pay, pre-tax and after-tax deductions, taxes, net pay, deposits, and reporting so you do not mix calculation steps.

5Memorize the high-frequency compliance items that are still tested operationally, such as payroll records, deposit obligations, and the relationship among forms W-4, W-2, W-3, 940, and 941.

6Do your final review in timed 50-question blocks because each official NACPB exam part is its own 2-hour session.

Frequently Asked Questions

How is the CPB exam structured in 2026?

NACPB's current CPB license page describes a 3-part exam path: Part 1 is the Bookkeeping Certification exam, Part 2 is the QuickBooks Online Certification exam, and Part 3 is the Payroll Certification exam. Each part is a separate 50-question multiple-choice exam delivered online through the NACPB Online Testing Center.

How many questions are on the CPB exam?

NACPB's exam FAQ says each exam contains 50 multiple-choice questions. Because the current CPB path uses three certification exams, that means 150 scored questions total across the full CPB exam sequence.

What score do I need to pass CPB?

NACPB's certification pages state that candidates must receive a minimum of 75% on each exam. In practice, that means you should treat every part as a separate pass/fail checkpoint rather than relying on an average across the three exams.

How much does the CPB exam cost?

NACPB currently lists each certification exam at $80 for members and $100 for non-members. If you purchase the three exams separately, that puts the direct exam-fee total at $240 for members or $300 for non-members, before courses, training, experience, or license application costs.

What else is required for the CPB license besides the exams?

The current NACPB CPB license page says you also need the three higher-education courses or approved equivalents, Bookkeeping with QuickBooks Online training, Payroll with QuickBooks Online training, one year of supervised bookkeeping experience, and compliance with NACPB's code of conduct. After licensure, you must complete 24 hours of CPE each year beginning the year after you obtain the license.

What changed for CPB candidates in 2026?

I did not find a public NACPB notice announcing a 2026 blueprint redesign to the CPB exam structure. The main current-study changes are operational and regulatory: NACPB's 2026 public pages consistently use a 3-part CPB exam path with an Intuit QuickBooks focus, the SSA's 2026 Social Security wage base is $184,500, and the IRS 2026 standard business mileage rate is 72.5 cents per mile.

How should I study for the CPB exam?

Study the credential in the same order NACPB presents it: bookkeeping first, QuickBooks Online second, payroll third, then finish with mixed timed sets. The strongest candidates practice transaction logic, software workflow, and payroll calculations together because CPB tests whether you can move from source documents to entries, reports, and compliance tasks without losing the bookkeeping thread.