CPB Bookkeeper study guide
CPB Bookkeeper · Work through your exam, one topic at a time.
The Certified Public Bookkeeper (CPB) is a bookkeeping credential administered by the National Association of Certified Public Bookkeepers (NACPB), which describes Certified Public Bookkeepers as "America's most qualified bookkeepers" and states that credential holders are more likely to obtain a bookkeeping job, advance their career, or build a business. The credential suits prospective bookkeepers entering the field, working bookkeepers seeking formal recognition of their skills, and practitioners who want to add payroll or advisory services to an existing client base. Assessment content is organized around four practice areas: bookkeeping, Intuit QuickBooks, payroll, and business communication - the same four subjects NACPB sells as fundamentals courses (Accounting, QuickBooks, Business Communication, and Payroll Fundamentals). Candidates typically prepare through the Certified Public Bookkeeper Program, which bundles those courses (NACPB advertises bundle savings of 19%), supplemented by the guidebooks and training resources published for the bookkeeping and payroll exams. The CPB Bookkeeper study guide has 4 sections and about 1,362 words.
01Bookkeeping: The Accounting Cycle and Double Entry
Every transaction keeps Assets = Liabilities + Equity in balance. Debits increase assets, expenses, and drawings; credits increase liabilities, equity, and revenue.
320 words, about 2 min02Intuit QuickBooks: Lists, Transactions, and Controls
QuickBooks organizes records through the chart of accounts plus lists for customers, vendors, and items (service, non-inventory, inventory). Classes and locations let you report by department or segment.
346 words, about 2 min03Payroll: Gross to Net and Employer Obligations
Start with gross wages, subtract pretax deductions, and the remainder is taxable wages. Employee withholdings then come out: federal income tax, state and local tax where applicable, Social Security at 6.2% up to the annual wage base set by the Social Security Administration, and Medicare at 1.45% with an extra 0.9% on wages above the additional-Medicare threshold.
354 words, about 2 min04Business Communication: Clear, Confidential, and Professional
Before drafting, name the reader and the action you need. Routine messages and good news use the direct approach : main point first, then details.
342 words, about 2 min