Free Practice Questions for KICPAA ATQ
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Key Facts: KICPAA ATQ Exam
8
ATQ subject papers (TQ1–TQ8)
KICPAA ATQ subject course specification
2 hours
Time limit per subject paper
KICPAA ATQ examination announcement for exam year 2024
USD 15
Examination fee per subject
KICPAA ATQ Help Center fee table
USD 5 + USD 10
Application fee plus annual student membership
KICPAA ATQ Help Center fee table
4 / 8
Maximum papers per session / different exams per calendar year
KICPAA ATQ FAQ
Khmer or English
ATQ learning resources and tests
KICPAA ATQ prospectus
Free 100-question English MCQ practice for the KICPAA Accounting Technician Qualification (ATQ). Official structure: eight papers TQ1–TQ8, 2 hours each. Independent study aid, not an official KICPAA exam.
Sample KICPAA ATQ Practice Questions
Try these sample questions to review concepts for the KICPAA ATQ exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1According to the fundamental accounting equation, which business transaction simultaneously increases total assets and increases total liabilities?
2When a customer returns damaged goods that were originally sold on credit, in which book of prime entry should the business record the return before posting to the ledgers?
3A business maintains a petty cash float of USD 250 under the imprest system. At the end of the month, petty cash vouchers show: office stationery USD 48, staff refreshment supplies USD 32, and courier postage fees USD 45. How much cash must be reimbursed to restore the float to its agreed imprest level?
4At the start of the month, the sales ledger control account had an opening debit balance of USD 14,200. During the month, credit sales were USD 38,500, cash received from credit customers was USD 34,100, sales returns inwards were USD 1,200, and irrecoverable debts written off were USD 600. What is the closing debit balance of the sales ledger control account?
5A company's cash book shows a debit bank balance of USD 5,400. In preparing the bank reconciliation statement, the accountant identifies uncredited lodgements of USD 1,600 and unpresented cheques of USD 2,100. Assuming no errors in the cash book, what balance is shown on the bank statement?
6When reconciling the cash book with the bank statement, which item requires an immediate adjustment entry in the cash book rather than being listed as a reconciling timing difference on the bank reconciliation statement?
7A bookkeeper records the purchase of a new commercial delivery van costing USD 18,000 as a debit to the Motor Vehicle Running Expenses account and a credit to Bank. Which type of bookkeeping error has occurred?
8A credit sale of USD 450 to customer Angkor Enterprises is correctly recorded in the sales daybook but debited to the personal account of Bayon Traders in the sales ledger. This is an example of which type of error?
9A bookkeeper extracted a trial balance where the debit total exceeded the credit total by USD 1,800, leading to a suspense account entry. Investigation revealed two errors: (1) A sales invoice for USD 1,200 was posted to the customer's account as USD 2,100; (2) The discount received total of USD 450 in the cash book was omitted from the general ledger. After correcting these two errors, what is the remaining balance on the suspense account?
10When a business both buys from and sells to the same trading partner, an agreed contra settlement of USD 800 is executed between the sales ledger and purchases ledger. How is this transaction recorded in the control accounts?
About the KICPAA ATQ Exam
The Accounting Technician Qualification (ATQ) is KICPAA's examination-based technician-level accounting credential, developed with technical support from ICAEW. Students who pass all ATQ subjects are recognized by KICPAA as Certified Accounting Technician. Official papers are TQ1 Bookkeeping, Controls and Accounting; TQ2 IT Skills and Software; TQ3 Introduction to Costing; TQ4 Introduction to Business; TQ5 Financial Statement Preparation; TQ6 Management Accounting; TQ7 Cambodian Taxation and Practices; and TQ8 Cambodian Business and Company Law. Sittings are booked through the Learning Hub at an examination centre. This free bank offers independent English-language MCQ practice for those published learning outcomes; it is not an official KICPAA paper, translation, or simulation of unpublished item types.
Exam sponsor: Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.
Assessment
Two levels: Principles (TQ1–TQ4) then Technician (TQ5–TQ8). Candidates may sit papers in any order within a level but must pass Principles before Technician (ATQ FAQ). Monthly in-person sittings; examination centre is named on the Examination Identification Document. This 100-question bank is an independent English-language MCQ study adaptation and does not simulate official paper formatting.
Time Limit
2 hours per subject paper (KICPAA ATQ examination announcement for exam year 2024 lists 9–11AM and 2–4PM sittings)
Passing Score
Not published by KICPAA on the ATQ Help Center, prospectus, or 2024 examination announcements
Exam / Certification Fees
USD 15 per subject; plus USD 5 application and USD 10 annual student membership (KICPAA ATQ Help Center fee table)
Exam sponsor websiteFees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.
Official sources
- KICPAA ATQ Program · Source checked 2026-09-19
- KICPAA Cambodia ATQ overview (Certified Accounting Technician recognition) · Source checked 2026-09-19
- KICPAA ATQ Help Center (fees, admission, curriculum) · Source checked 2026-09-19
- KICPAA ATQ subject course specification (TQ1–TQ8 learning outcomes) · Source checked 2026-09-19
- KICPAA ATQ exam FAQ (monthly sittings, Principles-before-Technician, centre ID check) · Source checked 2026-09-19
- KICPAA ATQ prospectus (Khmer or English resources and tests) · Source checked 2026-09-19
- KICPAA ATQ examination announcement for exam year 2024 (per-subject 9-11AM and 2-4PM sittings) · Source checked 2026-09-19
- KICPAA ATQ announcements (monthly examination announcements) · Source checked 2026-09-19
- IFAC KICPAA member profile (SMO 2; last updated June 2026) · Source checked 2026-09-19
Our practice resources: topics covered
We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.
TQ1: Bookkeeping, Controls and Accounting
Bookkeeping systems, books of prime entry, ledgers, control accounts, and the trial balance.
TQ2: IT Skills and Software
Accounting software, spreadsheets, word processing, email, and office IT controls.
TQ3: Introduction to Costing
Cost classification, inventory valuation, labour costing, and simple budgets.
TQ4: Introduction to Business
Entity types, governance, stakeholders, the business environment, and basic business models.
TQ5: Financial Statement Preparation
Adjustments, financial statements for incorporated and unincorporated entities, and interpretation.
TQ6: Management Accounting
Marginal and absorption costing, CVP, budgeting, and variance analysis.
TQ7: Cambodian Taxation and Practices
Tax on income, VAT, withholding tax, minimum tax, patent tax, and GDT administration.
TQ8: Cambodian Business and Company Law
Law on Commercial Enterprises, company types, governance, contracts, and professional ethics.
Preparing for the KICPAA ATQ Exam
What You Need to Know
- Passing score: Not published by KICPAA on the ATQ Help Center, prospectus, or 2024 examination announcements
- Assessment: Two levels: Principles (TQ1–TQ4) then Technician (TQ5–TQ8). Candidates may sit papers in any order within a level but must pass Principles before Technician (ATQ FAQ). Monthly in-person sittings; examination centre is named on the Examination Identification Document. This 100-question bank is an independent English-language MCQ study adaptation and does not simulate official paper formatting.
- Time limit: 2 hours per subject paper (KICPAA ATQ examination announcement for exam year 2024 lists 9–11AM and 2–4PM sittings)
- Exam / certification fees: USD 15 per subject; plus USD 5 application and USD 10 annual student membership (KICPAA ATQ Help Center fee table) Official sources
Using Our Practice Resources
- Work through all 100 available questions
- Review every answer and explanation
- Track weak areas and revisit them
- Use our AI tutor for tough concepts
KICPAA ATQ: Suggested Study Strategy
Frequently Asked Questions
What is the KICPAA Accounting Technician Qualification (ATQ)?
ATQ is KICPAA's examination-based technician-level accounting qualification. KICPAA's Cambodia ATQ page states that students who pass all ATQ subjects are recognized as Certified Accounting Technician. OpenExamPrep's questions are independent English MCQ study practice, not an official KICPAA assessment.
What subjects are assessed on KICPAA ATQ?
KICPAA publishes eight papers: Principles TQ1–TQ4 (bookkeeping and controls; IT skills and software; introduction to costing; introduction to business) and Technician TQ5–TQ8 (financial statement preparation; management accounting; Cambodian taxation and practices; Cambodian business and company law).
Are official ATQ exams multiple-choice?
KICPAA does not publish the official item type or item count per paper on the ATQ Help Center, prospectus, or 2024 examination announcements. Results are issued immediately after submission (ATQ FAQ). This OpenExamPrep bank is an English-language MCQ study adaptation for the published learning outcomes—not an official translation or format simulation.
How long is each ATQ paper and what does it cost?
KICPAA's examination announcement for exam year 2024 scheduled each subject in a two-hour window (9–11AM or 2–4PM). The ATQ Help Center fee table lists USD 5 application, USD 10 annual student membership, and USD 15 per subject examination. The official pass mark is not published on those pages.
In what languages can candidates study and sit ATQ?
KICPAA's ATQ prospectus states that Khmer or English ATQ learning resources and tests are available. This OpenExamPrep resource is an independent English-language MCQ study adaptation, not an official bilingual paper.
How does ATQ relate to Cambodia CPA membership?
ATQ is the technician pathway and is separate from the Cambodia Certified Public Accountant qualification. The Cambodia CPA programme is the professional-level qualification: the Accounting and Auditing Regulator (ACAR) publishes its detailed subject blueprint covering three levels, and KICPAA membership rules recognise completion of that qualification.