VIP Exclusive
CPB Certified Professional Bookkeeper VIP Practice Exam
CPB / BookKeeping — The Certified Professional Bookkeeper (CPB) credential is issued by the American Institute of Professional Bookkeepers (AIPB); the full certification requires passing six 50-question, 2.5-hour proctored exams covering adjusting entries, correction of errors, inventories, internal controls & fraud prevention, payroll, and depreciation — each graded at 75% to pass.
52
Questions
150m
Time Limit
75.00%
To Pass
Question 1 of 52👑 VIP
At the end of the fiscal year, your company has earned $8,400 in consulting fees that have not yet been billed or recorded. The bookkeeper is preparing adjusting entries. Which entry correctly records this accrued revenue?
Questions 2–52 and full explanations are VIP-exclusive.