Bookkeeping Basics Practice Test
Twenty-five original questions covering the ground an entry-level bookkeeping certification covers: the accounting equation, debits and credits, double-entry mechanics, cash versus accrual timing, bank reconciliation, the three core financial statements, and the invoice cycle through accounts payable and receivable. Instant scoring, a breakdown by topic, and an explanation for every answer.
For information and self-assessment only, to help you prepare. Always refer to the official certifying body's own materials and content outline as the source of record.
Official body: American Institute of Professional Bookkeepers (AIPB) ↗ — publisher of the Certified Bookkeeper credential; NACPB offers an alternative certification
What it covers
25 questions across 7 topics, scored by topic so you can see where the gaps are rather than just how many you missed:
- The accounting equation
- Debits and credits
- The ledger and double-entry
- Cash versus accrual
- Reconciliation
- Financial statements
- Accounts payable, receivable and invoicing
Ready when you are
25 questions, about 25 minutes. Nothing is sent anywhere — the whole thing runs in your browser, and no account is needed.
Frequently asked questions
Is this an official bookkeeping certification exam?
No. These questions are written from scratch to cover the subject areas an entry-level bookkeeping certification covers. Publishers of real exams protect their question banks by copyright and by the agreement candidates sign, and memorizing items would in any case be poor preparation for a subject where the reasoning transfers and the specific numbers do not.
What score here means I am ready?
Seventy percent is the threshold used on this test, but bookkeeping rewards evenness more than most subjects. Debits and credits underpin every other topic, so a weak score there matters more than the same number of missed questions on financial statements. The topic breakdown after scoring is where the useful information is.
How long does it take and when should I take it?
Roughly twenty-five minutes at a steady pace. Take it early, before working through a textbook, so you spend your study time on the topics that need it rather than on chapter one. Then retake it a week or two later; spaced retakes measure retention, while an immediate repeat mostly measures memory of the last attempt.
Do I need to memorize which accounts are debited?
Not as a list. It is faster to hold the accounting equation in mind and derive the rest: assets and expenses increase on the debit side, liabilities, equity and revenue on the credit side. Once that clicks, unfamiliar transactions become solvable rather than recalled, which is what an exam question is designed to test.