Study guide

CPB Bookkeeper study guide

Read a lesson, then practice the ideas you want to remember.

Lessons

  1. Accruals & Deferrals — Free Study Guide 2026
  2. Depreciation & Fixed Asset Accounting — Free Study Guide 2026
  3. Preparing the Income Statement, Statement of
  4. The 10-Column Accounting Worksheet — Free Study Guide 2026
  5. Accounts Payable, Cash & Bank Reconciliation
  6. Accounts Receivable & Bad Debt Accounting
  7. The 4-Step Closing Process & Post-Closing Tr
  8. Merchandising Operations & Perpetual/Periodi
  9. The Accounting Equation & Account Classifica
  10. The General Journal, General Ledger & Postin
  11. Transaction Analysis & T-Accounts — Free Study Guide 2026
  12. The Unadjusted Trial Balance & Error Detecti
  13. About the Certified Public Bookkeeper Creden
  14. The Role of the Bookkeeper vs. Accountant
  15. The Business Communication Certification
  16. How to Use This Study Guide & Exam Strategy
  17. Federal Tax Deposit Rules: Monthly vs. Semi-
  18. Payroll Accounting: Recording Payroll Journa
  19. Payroll Records: The Payroll Register & Empl
  20. Quarterly & Annual Payroll Tax Returns — Free Study Guide 2026
  21. Year-End Wage Reporting: Forms W-2, W-3, 109
  22. Employer Payroll Taxes: Matching FICA, FUTA,
  23. Involuntary Deductions: Wage Garnishments, C
  24. Voluntary Deductions: Pre-Tax vs. Post-Tax F
  25. Statutory Withholdings: Federal Income Tax,
  26. Federal Payroll Legislation: FLSA, FICA, FUT
  27. FLSA Overtime Rules, Regular Rate of Pay & W
  28. Gross Pay Computations: Hourly, Salaried, Pi
  29. Employee vs. Independent Contractor Classifi
  30. Management Reports, Customization, Tagging &
  31. QBO Payroll Setup, Employee Records & Compen
  32. Running Payroll, Direct Deposit & Automated
  33. Core Financial Reports: Profit and Loss, Bal
  34. Expense Workflows: Expenses, Checks, Bills &
  35. Inventory Tracking, Purchase Orders & FIFO C
  36. Adjusting Journal Entries, Voiding/Deleting
  37. Sales Workflows: Estimates, Invoices, Sales
  38. QBO Architecture, Subscription Levels & Comp
  39. Connecting Bank Feeds, Transaction Matching
  40. Performing Bank & Credit Card Reconciliation
  41. Chart of Accounts, Products/Services & List