100+ Free CTA Accounting CBE Practice Questions
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Key Facts: CTA Accounting CBE Exam
100
Practice Questions
OpenExamPrep
40
Official CBE Questions
CIOT CBEs page / ATT About Examinations
1 hour
Time Limit
CIOT CBE Guidance on Success
60%
Pass Mark
CIOT CBE FAQs / Guidance on Success
£127
Fee per CBE Attempt
CIOT CTA Student Fees 2026
£70
Principles of Accounting Manual
CIOT CTA Student Fees 2026
CTA Accounting CBE: 40 questions, 1 hour, 60% pass, £127 per attempt via Prometric. Compulsory CBE alongside Law and Ethics. Syllabus is the Principles of Accounting manual. Sit CIOT sample CBEs, then use these 100 free practice questions for deeper revision.
Sample CTA Accounting CBE Practice Questions
Try these sample questions to test your CTA Accounting CBE exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1Under the accounting equation used in the Principles of Accounting CBE, which restatement is correct for a sole trader?
2Amounts due to suppliers for goods purchased on credit are classified as:
3Drawings by a sole trader are part of:
4A trial balance still balances after which type of error?
5Discounts allowed to customers are treated in the profit and loss account as:
6Discounts received from suppliers are treated in the profit and loss account as:
7Which of the following is capital expenditure?
8The cost of purchasing goods for resale is recorded by debiting:
9The cost of a new machine acquired for use in the business is debited to:
10Receiving cash of £400 from a credit customer is recorded by:
About the CTA Accounting CBE Exam
The CTA Principles of Accounting CBE is a compulsory one-hour computer-based examination of 40 questions for Chartered Tax Adviser students. It tests accounting areas that impact tax practitioners — double entry, financial statements for sole traders/partnerships/companies, depreciation, inventory, receivables, tax accounting (including deferred tax timing differences), cash flows and performance analysis — based entirely on the Principles of Accounting manual. The pass mark is 60%. Each CBE attempt costs £127 (CIOT CTA student fees 2026). A basic calculator (non-Accounting, non-Scientific) is allowed at test centres for Accounting only; an onscreen calculator is also available.
Assessment
Compulsory computer-based exam for CTA candidates (unless exempt). Book via CIOT/Prometric; mix of MCQ, multiple response, drag-and-drop and select-from-list. Immediate on-screen result. Two official sample exams (40Q each).
Time Limit
1 hour
Passing Score
60% (24 of 40)
Exam Fee
£127 per attempt (Chartered Institute of Taxation (CIOT))
CTA Accounting CBE Exam Content Outline
Double entry and bookkeeping basics
Equation, journals, TB/errors, discounts, capital vs revenue, VAT
Accruals and prepayments
Accruals, prepayments, deferred income, overdrafts
Non-current assets and depreciation
Cost, depreciation methods, disposals, tax add-back
Intangibles and grants
R&D, goodwill, government grant models
Inventory
Cost/NRV, COS, FIFO, write-downs
Receivables and provisions
Bad/doubtful debts, recoveries, debtor days
Business entities and equity
Sole traders, partnerships, company equity, contingencies
Tax accounting
CT charge/liability, temporary vs permanent differences
Cash flow statements
Operating/investing/financing and indirect method
Ratios and performance
Margins, liquidity and activity ratios
How to Pass the CTA Accounting CBE Exam
What You Need to Know
- Passing score: 60% (24 of 40)
- Assessment: Compulsory computer-based exam for CTA candidates (unless exempt). Book via CIOT/Prometric; mix of MCQ, multiple response, drag-and-drop and select-from-list. Immediate on-screen result. Two official sample exams (40Q each).
- Time limit: 1 hour
- Exam fee: £127 per attempt
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
CTA Accounting CBE Study Tips from Top Performers
Frequently Asked Questions
How many questions are on the CTA Principles of Accounting CBE?
The official Accounting CBE has 40 questions in one hour (unlike Law and Ethics, which have 50). This practice set has 100 MCQs for broader syllabus coverage.
What is the pass mark for CTA Accounting?
You need 60% to pass each CIOT CBE, including Accounting (24 correct out of 40).
How much does the Accounting CBE cost?
Each attempt at Law, Professional Responsibilities & Ethics, or Principles of Accounting costs £127 according to the CIOT CTA student fees page for 2026. Confirm the current figure on tax.org.uk/CTA-student-fees before booking.
What should I study for Accounting?
CIOT states questions are drawn entirely from the Principles of Accounting manual. Topics include double entry, financial statements for sole traders/partnerships/companies, and analysis of business performance — reflected in the official sample Accounting CBEs.
Are calculators allowed?
For the Accounting CBE only, you may take a basic calculator (non-Accounting, non-Scientific) into a test centre. An onscreen calculator is also available for Accounting questions.
How should I use this free practice bank?
After reading the manual and sitting both official 40-question sample Accounting CBEs, work through all 100 questions by category, review every miss, and re-test weak areas (tax timing differences, cash flow classification and provisions are frequent trip-ups).