Bookkeeping Exam Practice: Double Entry, Trial Balance & Bank Reconciliation
Exam-style practice for bookkeeping certificates: classifying accounts, debit and credit rules, day books to ledgers, trial balance errors with the 9 test, sales tax on invoices, bank reconciliation, accruals and prepayments and a timed mock with a chart. Independent practice, not affiliated with AAT, ICB, NACPB or any exam body.
The first 2 lessons are free — no account needed.
About this course
A bookkeeping exam practice course with eight exam-style tasks on one fictional stationery business, Quillmore Stationery, for candidates preparing for bookkeeping certificates and anyone who wants to check their double-entry skills. You classify accounts and their normal balances, journalise cash and credit transactions with the debit and credit rules, post the sales and purchases day books to the customer accounts, the receivables control account and the nominal ledger with SUMIFS, find a trial balance error with the divide-by-9 test for transpositions, complete an invoice with a trade discount and an illustrative 20% sales tax, prepare a bank reconciliation statement, calculate accruals and prepayments at the year end, and finish with a timed 20-minute mock with final balances, net profit and a chart. Independent practice, not affiliated with AAT, ICB, NACPB or any exam body. The first two labs are free.
Lessons
- Exam Task 1: Classify the Accounts & Their Normal BalancesFree
- Exam Task 2: Debit & Credit Rules in the JournalFree
- Exam Task 3: From the Day Books to the Ledgers with SUMIFS Pro
- Exam Task 4: The Trial Balance Does Not Agree – Find the Error Pro
- Exam Task 5: Sales Tax on an Invoice – Discounts, Rounding & Tax-Inclusive Prices Pro
- Exam Task 6: Bank Reconciliation Statement Pro
- Exam Task 7: Accruals & Prepayments at the Year End Pro
- Exam Task 8: Timed Mock – Adjustments, Final Balances, Profit & a Chart Pro