Free CB Bookkeeper Exam Prep
CB Certified Bookkeeper (AIPB)
Prepare for the CB Bookkeeper exam without spending hundreds on expensive prep courses. Free study guides, practice questions, flashcards, and related exam resources.
Quick Facts
Buy on AmazonExplore More Bookkeeper Certifications (AIPB CB & NACPB CPB)
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CB Bookkeeper Certifications (AIPB CB & NACPB CPB) License: Complete Roadmap
Follow this path to organize your licensing and exam preparation
Phase 1: Adjustments and Error CorrectionYou are here
Start with accruals, deferrals, adjusted-trial-balance flow, and bank-reconciliation logic.
Phase 2: Payroll Workflows
Practice worker classification, overtime, withholding forms, deposits, and payroll entries.
Phase 3: Depreciation and Inventory
Work book-vs-tax depreciation, MACRS basics, and major inventory costing methods.
Phase 4: Controls and Final Mixed Review
Finish with fraud-prevention scenarios, then rotate through mixed timed sets.
Can You Take the CB Bookkeeper Exam?
Check if you meet the basic eligibility requirements
- •Pass all 4 exam parts within 3 years or re-register and retake the full exam path
- •Sign the AIPB Certified Bookkeeper code of ethics
- •Maintain the designation with 60 CPECs every 3 years
CB Bookkeeper Quick Facts
Time to Get Licensed
2-4 months for many working bookkeepers; AIPB's official online prep is 99 hours
From start to license in hand
Exam Provider
Prometric for Parts 1-2; AIPB workbook finals for Parts 3-4
Retake Policy
30-day wait to retake a failed part. Retaking one Prometric part costs $60; workbook-final retakes do not carry a retake fee.
Total Cost Breakdown
Free CB Bookkeeper Prep Tools
Reported exam pass rate: AIPB does not publish an official public pass-rate percentage. These figures describe exam candidates, not OpenExamPrep user outcomes. Check the exam sponsor’s website for published statistics.
200 Practice Questions
Exam-style bookkeeping scenarios across all six official AIPB skill areas.
Detailed Explanations
Learn the bookkeeping logic behind every correct and incorrect choice.
2026 Updated
Includes current 2026 payroll and depreciation changes relevant to bookkeeping practice.
Free Access
Start training before buying AIPB workbooks or the official online prep course.
What You'll Study
13 chapters covering the exam topics in this guide
Introduction & The Certified Bookkeeper Program
2 sections
Adjusting Entries — Accruals & Deferrals
4 sections
Adjusting Entries — Prepaids, Estimates & Adjusted Trial Balance
4 sections
Error Detection & Bank Reconciliation
3 sections
Correcting Accrual & Deferral Accounting Errors
3 sections
Payroll Fundamentals, Worker Classification & Withholding
4 sections
Employer Payroll Taxes, Compliance Filings & Accounting Entries
4 sections
GAAP Depreciation Methods & Asset Disposals
4 sections
Tax Depreciation: MACRS, Section 179 & Business Vehicles
3 sections
Inventory Systems, Transactions & FIFO Costing
4 sections
LIFO, Average Costing & Inventory Valuation
3 sections
Internal Controls Framework & Employee Theft Prevention
3 sections
Banking, Payment Fraud & Vendor Scam Prevention
3 sections
CB Bookkeeper Exam Details
CB Certified Bookkeeper (AIPB)
Administered by American Institute of Professional Bookkeepers (AIPB)
Exam Content Breakdown
Based on the official American Institute of Professional Bookkeepers (AIPB) content outline
Accruals, deferrals, adjusted trial balance, and financial statement readiness.
Finding bookkeeping errors, reconciling cash, and correcting current-period mistakes.
Worker classification, wage-hour basics, withholding, deposits, forms, and payroll entries.
Book vs tax depreciation, GAAP methods, MACRS basics, and vehicle rules.
Perpetual and periodic systems, cost-flow methods, shrinkage, and LCNRV.
Segregation of duties, asset protection, payment fraud, vendor scams, and cyber controls.
What's Included
13 Chapters
Complete exam coverage
Practice Quizzes
With detailed explanations
Free to Start
No credit card required
Quality Exam Prep Shouldn't Cost Hundreds
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What's Next After the CB Bookkeeper?
After passing the CB Bookkeeper, you can pursue these career paths
CPA
Broaden from advanced bookkeeping into public accounting and licensing.
EA
Add federal tax-specialist authority after strengthening bookkeeping fundamentals.
CMA Part 1
Move toward management accounting, reporting, and internal-control depth.
FPC
Deepen into payroll-specific certification after mastering bookkeeping payroll basics.
CB Bookkeeper Exam FAQ
Official American Institute of Professional Bookkeepers (AIPB) Resources
Verify information with these official sources
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Ready to Start Your Free CB Bookkeeper Prep?
Review the study guide, practice key concepts, and use the free tools at your own pace.