CB Certified Bookkeeper Designation (AIPB) Practice Test
Bookkeeping certification covering adjusting entries, error correction, payroll, depreciation, inventory, and internal controls for professional bookkeepers. Administered by American Institute of Professional Bookkeepers. Key domains include Accounting Error Correction and Bank Reconciliation, Adjusting Entries and Adjusted Trial Balance, Book and Tax Depreciation and Internal Controls and Fraud Prevention.
Preguntas de Muestra
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28 de 140 respuestas incluyen una referencia verificable.
For the Summit HVAC June workpaper, equipment with no salvage value for accelerated-book purposes costs $52,400.00 and has a 5-year life. Using double-declining-balance, what depreciation is recorded in year 2 after normal year 1 depreciation?
For the Lakeside Veterinary April close, production equipment cost $86,000.00, has estimated salvage value of $8,000.00, and is expected to produce 120000 units. This year it produced 21400 units. What depreciation should be recorded under the units-of-production method?
For the Orchard Market quarterly review, an employee submits a travel reimbursement request with dates, business purpose, receipts, and returns the unused advance within the required time. Another employee receives a flat monthly car allowance with no mileage log or substantiation. How should payroll treat the two payments?
For the Granite Builders December close, a new employer in a state with the maximum FUTA credit pays an employee $8,500.00 in 2025 wages, all within the first $7,000.00 FUTA wage base for that employee. What is the expected net FUTA expense at the common 0.6% effective rate?
For the Evergreen Imports controller packet, a sole proprietor uses a passenger car 72% for business and 28% personally. The owner asks the bookkeeper to depreciate 100% of the car for tax purposes because the business paid for it. What is the correct treatment?
Plan de Estudio
Cada dominio está ponderado para coincidir con el examen de certificación real, por lo que una simulación de práctica completa predice tu resultado.