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PBC Professional Bookkeeper Certification VIP Practice Exam
PBC — The Professional Bookkeeper Certification (PBC) is awarded by Universal Accounting Center (UAC); the exam tests mastery of full-cycle bookkeeping including double-entry accounting, payroll, financial statements, and reconciliation, and is designed for candidates who have completed UAC's Professional Bookkeeper program.
30
Questions
90m
Time Limit
75.00%
To Pass
Question 1 of 30👑 VIP
Greenfield Landscaping purchases $8,400 worth of equipment on account on March 1. On March 15, the company pays $3,000 toward the balance and negotiates a 2% discount on the remaining $5,400 because of early payment. Which journal entry correctly records the March 15 payment and discount?
Questions 2–30 and full explanations are VIP-exclusive.