VIP Exclusive

Certified Bookkeeper (CB) VIP Practice Exam

CB — The Certified Bookkeeper (CB) designation is issued by the American Institute of Professional Bookkeepers (AIPB); the credentialing exam is administered at Prometric testing centers and via open-book workbooks, covering six content domains — adjusting entries, error correction, payroll, depreciation, inventory, and internal controls/fraud prevention — with a required passing score of 75% on each component.

30
Questions
120m
Time Limit
75.00%
To Pass
Question 1 of 30👑 VIP

At December 31, a calendar-year company has employees who have earned $4,800 in salaries since the last payday, but will not be paid until January 5 of the following year. Which adjusting entry correctly records this accrual?

Questions 2–30 and full explanations are VIP-exclusive.