Certified Public Bookkeeper (CPB) Practice Test
Build your confidence for Certified Public Bookkeeper (CPB). Practice the concepts, understand the answers, and strengthen your knowledge one question at a time.
Try a sample questionExam overview and details
NACPB Certified Public Bookkeeper exam covering bookkeeping fundamentals, payroll, accounts management, and accounting software. Administered by NACPB. Key domains include Accounting Fundamentals, Intuit QuickBooks Fundamentals and Payroll Fundamentals.
Sample Questions
Choose an answer and explore the explanation to see how practice works.
In 2025, an employee has already earned $175,000 in Social Security wages before a $3,000 payroll. How much of this payroll is subject to employee Social Security tax?
An employer hires a worker who sets their own schedule, advertises services to multiple clients, uses their own tools, and invoices by project. Which payroll risk should the CPB flag before adding the worker as an employee?
A CPB candidate is reviewing year-end workpapers for a small service company. The controller has flagged bank reconciliation after finding the following detail in the ledger: transaction amount 1250, review date December 31, and no prior adjusting entry. Which entry or treatment best preserves accrual-basis books?
A company has $420 of FUTA liability in Q1 and another $160 in Q2 after applying the normal state credit. What is the correct deposit timing?
A high-earning employee crosses $200,000 of Medicare wages during a bonus payroll. What should the employer do with Additional Medicare Tax?
Exam insights and study advice
In the real world, accurate bookkeeping is the foundation of every healthy business. Errors in payroll, misclassified expenses, or flawed financial reporting can lead to severe consequences including regulatory penalties, cash flow crises, and misguided business decisions. The CPB certification matters because it proves you possess the precise, practical skills to prevent these issues. For a business owner, hiring a CPB means trusting their financial data to a qualified professional. For the bookkeeper, it translates to higher earning potential, reduced professional liability, and the confidence to handle complex transactions correctly. It is not just a test of knowledge; it is a validation of your ability to safeguard a business's financial integrity.