Preparing for the CPB (Certified Public Bookkeeper) exam from the National Association of Certified Public Bookkeepers (NACPB)? A printable CPB bookkeeping practice test PDF gives you an offline format to review double-entry bookkeeping, the accounting equation, financial statements, payroll, and QuickBooks® procedures that the CPB certification exam tests. Working through bookkeeping exam questions on paper reinforces the accounting fundamentals and procedural knowledge that professional bookkeepers apply daily. This page provides a free PDF download and a guide to the CPB exam content.
The CPB credential is issued by the NACPB (National Association of Certified Public Bookkeepers) and is one of the most widely recognized professional bookkeeping certifications in the United States. The CPB exam covers four areas: Bookkeeping, Accounting, Payroll, and QuickBooks® — each is a separate exam module that can be completed independently.
The CPB certification consists of four exam modules. Your CPB bookkeeping practice test PDF covers all four content areas to prepare you across the complete certification.
The Bookkeeping module tests fundamental accounting mechanics. The accounting equation (Assets = Liabilities + Owner's Equity) is the foundation — all transactions must maintain this balance. Double-entry bookkeeping: every transaction has a debit and credit of equal value. Know debit and credit rules by account type: Assets (debit increases, credit decreases), Liabilities (credit increases, debit decreases), Equity (credit increases, debit decreases), Revenue (credit increases), Expenses (debit increases). Journal entries, posting to ledger accounts (T-accounts), trial balance preparation (confirming debits equal credits), and adjusting entries (prepaid expenses, accrued revenues, depreciation) are all tested.
The Accounting module covers the complete financial reporting cycle. Financial statement preparation: Income Statement (revenues minus expenses = net income), Balance Sheet (assets = liabilities + equity — snapshot at a point in time), Statement of Owner's Equity (beginning equity + net income − withdrawals = ending equity), and Cash Flow Statement (operating, investing, financing activities). Know the difference between cash-basis and accrual-basis accounting — accrual records revenues when earned and expenses when incurred regardless of cash payment. Depreciation methods (straight-line, double declining balance, units of production) are directly tested calculation topics.
Payroll bookkeeping requires knowing: how to calculate gross pay (hourly rate × hours worked, including overtime — 1.5× for hours over 40 per week under FLSA), mandatory payroll deductions (federal income tax withholding using IRS wage tables, FICA — Social Security 6.2% up to wage base, Medicare 1.45%), voluntary deductions (health insurance, retirement contributions — 401k), employer payroll taxes (FUTA — 6% on first $7,000 less state credit, SUTA — state-specific rate, employer FICA match), and recording payroll in the general journal. Know what's reported on W-2 (employee wages and withholdings) vs. Form 941 (quarterly payroll tax return).
The QuickBooks module tests practical knowledge of QuickBooks accounting software. Topics: setting up a company file (company information, fiscal year, industry type), chart of accounts setup and maintenance, recording transactions (invoices, bills, payments, bank deposits), bank reconciliation in QuickBooks (matching transactions to bank statement, identifying discrepancies), generating financial reports (P&L, Balance Sheet, A/R and A/P aging reports), and payroll setup in QuickBooks Payroll. Know the difference between QuickBooks Desktop and QuickBooks Online — exam questions may specify which version they're testing.
Master the debit/credit rules first — they underlie every bookkeeping transaction. After this PDF, take online CPB practice tests at cpb practice test for instant scored feedback by exam module.
After completing this PDF, take full online CPB bookkeeping practice tests at cpb practice test — instant scoring across bookkeeping fundamentals, accounting, payroll, and QuickBooks with explanations for every answer. Use both: PDF for offline double-entry practice and payroll calculation drills, online for timed module-level simulation and tracking your performance toward the 75% passing score required for each CPB exam module.