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Exam Syllabus
Principles of double-entry bookkeeping | The accounting equation: Assets = Liabilities + Equity | Classification of accounts: real, personal, nominal | Rules of debit and credit for different account types
Sales day book and sales returns day book | Purchases day book and purchases returns day book | Cash book: two-column and three-column | Petty cash book and the imprest system
Banking procedures and documentation | Cash book and bank statement comparison | Identifying timing differences and errors | Updating cash book for unpresented items
Purpose of control accounts | Sales ledger control account | Purchases ledger control account | Reconciling control accounts with individual ledgers
VAT registration and rates | Calculating input and output VAT | VAT returns and payment deadlines | Payroll components: gross pay, deductions, net pay
Trial balance and its limitations | Accruals and prepayments | Depreciation: straight-line and reducing balance | Bad debts and provision for doubtful debts
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ICB Bookkeeping Examinations Free Practice Test study dashboard
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FAQ
This module is built for ICB Bookkeeping Examinations Free Practice Test. It focuses on exam-style practice, explanations, flashcards, mind maps, and review tools for candidates using AcctPrep.
The free trial includes 20 practice questions for ICB Bookkeeping Examinations Free Practice Test. Paid access unlocks the full study workflow around the same module.
No. The questions are original practice items designed to match the topics and reasoning style candidates should expect, without copying live exam content.
Start with the free practice set, review every explanation, use the flashcards for weak concepts, and then repeat timed sessions until your score is consistently above your target margin.
Yes. AcctPrep is designed to complement official handbooks, code books, course notes, and certifying-body resources with structured practice and review.
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