# Bookkeeper – Excel Database with 10,200 Learning and Assessment Questions INSTANT DOWNLOAD AFTER PURCHASE # Bookkeeper Excel Question Database ## 10,200 Learning and Assessment Questions across 12 Learning Fields Comprehensive English-language Excel database containing **10,200 structured multiple-choice learning and assessment questions** covering transactions, source documents, double-entry bookkeeping, ledgers, invoicing, receivables, payables, cash and banking, payroll support, reconciliations, period-end work, financial statements and digital bookkeeping. Product advantages at a glance **10,200 Questions** 850 structured questions in each of 12 learning fields. **Complete Bookkeeping Workflow** Source documents, journals, double entry, ledgers, invoices, payroll support, reconciliations, trial balance, adjustments and routine financial information. **Excel Format** Suitable for filtering, sorting, editing, conversion and further processing. **For LMS and Question-Bank Systems** Developed as a structured content resource for LMS operators, training providers, bookkeeping courses and proprietary question trainers. NEW: FLEXIBLE PAYMENT WITH KLARNA ### Pay later or use instalment options with Klarna For additional flexibility during checkout, payment options provided through **Klarna** may be available. Depending on availability, eligible customers may be offered options such as payment by invoice or instalments. **Please note:** The availability of individual payment methods, eligibility and conditions is determined by the payment service provider. The information displayed during checkout is authoritative. COMPLETE DATABASE ### All 12 Bookkeeper learning fields in one download The complete database contains **10,200 English-language learning and assessment questions**, organised into **12 structured learning fields with 850 questions per learning field**. Instant Download: Ready for Use after Purchase The Bookkeeper database is supplied as a **downloadable Excel file**. It can be used as a structured content resource for proprietary LMS platforms, bookkeeping courses, question-bank trainers, vocational training, assessment preparation and digital learning applications. Bookkeeper – Excel Database with 10,200 Questions This comprehensive Excel database has been developed for **Learning Management System operators, digital training platforms, question-bank trainers, educational institutions, bookkeeping training providers and developers of proprietary learning systems**. It contains **10,200 English-language learning and assessment questions** covering the professional field of bookkeeping. The content follows the bookkeeping process from source documents and transaction entry through double-entry bookkeeping, general and subsidiary ledgers, sales and purchases, accounts receivable, accounts payable, cash processing, payroll support, bank reconciliation, control accounts, trial balance, period-end adjustments, financial statements and digital accounting records. The database is divided into **12 clearly structured learning fields**. Each learning field contains **850 questions**, creating a substantial question bank for bookkeeping education, LMS courses, assessment preparation and proprietary training applications. Every question contains **four answer options**. Depending on the individual item, **one or two answers may be correct**. The correct solution is clearly identified within the database. Each question also includes a **detailed explanation** that can be used as learning feedback, solution guidance or explanatory text after a learner has completed a question. The 12 Learning Fields **LF 01** Bookkeeping Fundamentals, Professional Practice and the Accounting Cycle **LF 02** Source Documents, Business Transactions and Books of Prime Entry **LF 03** Double-Entry Bookkeeping, General Ledger and Account Classification **LF 04** Sales, Invoicing, Accounts Receivable and Credit Control **LF 05** Purchases, Accounts Payable, Supplier Records and Payments **LF 06** Cash, Banking, Petty Cash and Bank Reconciliations **LF 07** Payroll Support, Employee Transactions and Payroll Records **LF 08** Indirect Taxes, Sales Taxes and Routine Compliance Support **LF 09** Control Accounts, Journals, Error Correction and Suspense Accounts **LF 10** Trial Balance, Period-End Adjustments and Non-Current Asset Records **LF 11** Routine Financial Statements, Financial Information and Basic Reporting **LF 12** Accounting Software, Spreadsheets, Digital Records and Internal Controls **Complete bookkeeping question bank:** 12 learning fields × 850 questions = **10,200 Bookkeeper learning and assessment questions**. Professional Bookkeeping Coverage The database covers the main processes that form the day-to-day work of a Bookkeeper: capturing transactions, checking source documents, maintaining ledgers, processing invoices and payments, supporting payroll, reconciling accounts and preparing routine financial information. **Transactions and Source Documents** Invoices, receipts, credit notes, purchase orders, remittance information and transaction coding. **Double-Entry and Ledgers** Debits and credits, general ledger, account classification and subsidiary records. **Accounts Receivable** Sales invoices, customer accounts, statements, ageing, credit notes and credit control. **Accounts Payable** Supplier invoices, matching, supplier statements, payment preparation and supplier controls. **Cash and Banking** Receipts, payments, petty cash, deposits and bank reconciliations. **Payroll Support** Payroll inputs, gross and net pay, deductions, payroll records and payroll-related postings. **Indirect Taxes** VAT, GST or sales-tax principles, tax control accounts and routine compliance support. **Period-End and Reporting** Trial balance, accruals, prepayments, depreciation, adjustments and routine financial statements. **Digital Bookkeeping** Accounting software, spreadsheets, imports, access controls, audit trails and backups. Curriculum and Professional Alignment The learning-field structure has been developed by comparing current bookkeeping qualifications and occupational profiles from several English-speaking systems. The common core is highly consistent: customer and supplier transactions, receipts and payments, ledgers, journals, control accounts, bank reconciliation, trial balance, payroll support, tax-process support, period-end adjustments, financial statements and computerised bookkeeping. **AAT – United Kingdom** Bookkeeping systems, customer and supplier transactions, receipts and payments, ledgers, control accounts, journals, bank reconciliation, trial balance and advanced bookkeeping. **Australia – FNS40222** Financial transactions, subsidiary accounts and ledgers, spreadsheets, financial statements, budgets and professional accounting/bookkeeping practice. **New Zealand – Accounting Support Services** Accounting cycle, accounting software, accounts payable, accounts receivable, payroll administration and routine tax-support records. **United States – O\*NET** Transaction recording, posting, verification, accounting software, payroll, bank deposits, reconciliations, invoices, trial balances and financial reports. **Canada – Job Bank / NOC 12200** Complete sets of books, general ledgers, journals, reconciliations, trial balance, payroll-related payments and routine financial statements and reports. **International use:** Tax rates, filing deadlines, payroll rules, employment deductions and statutory reporting requirements differ by jurisdiction. The database therefore focuses on transferable bookkeeping principles unless a specific calculation value is explicitly provided. Key Product Advantages **10,200 Questions**Extensive professional question base covering twelve bookkeeping learning fields. **850 Questions per Learning Field**Consistent structure for systematic course development. **Four Answer Options**Every question contains Answer A, B, C and D. **One or Two Correct Answers**Supports different multiple-choice assessment formats. **Detailed Explanation**Every question includes explanatory learning feedback. **Topic Classification**Questions can be filtered and selected according to bookkeeping subject. **Difficulty Level**Supports differentiated learning and assessment. **Source Field**Structured reference information supports further review. **Excel Download**Suitable for sorting, filtering, adaptation and conversion. **International Orientation**Focuses on broadly transferable Bookkeeper competencies. Especially Suitable For - Learning Management System operators - Online academies and digital training platforms - Question-bank trainers - Bookkeeping and accounting training providers - Vocational education and training - Internal finance-department training - Assessment and exam preparation - Development of online courses - Development of learning and quiz systems - Accounting-support education - Proprietary database and software projects International English-Language Orientation The content focuses on broadly transferable competencies associated with Bookkeepers and comparable bookkeeping or accounting-support roles across English-speaking countries. Terminology may vary between countries. For example, VAT, GST and sales tax are different indirect-tax systems, and payroll deductions and statutory reporting requirements are jurisdiction-specific. The database therefore distinguishes general bookkeeping principles from country-specific legal rules. **Country-specific requirements:** Current local tax legislation, payroll rules, filing deadlines, accounting standards, privacy rules and statutory reporting requirements always take precedence. Sample Data: Preview the Excel Database SAMPLE DATA FROM THE BOOKKEEPER DATABASE The sample data is displayed in a separate popup window. A total of **20 representative sample records** demonstrates the structure, subject range and response formats of the downloadable Excel database. View Sample Data ### Bookkeeper – Sample Records × **Sample preview:** The following 20 example records demonstrate typical bookkeeping topics, question structure, answer options, solution identification, difficulty levels and explanatory feedback. The complete product contains **10,200 questions across 12 learning fields**. ID Learning Field Topic Question Answer A Answer B Answer C Answer D Correct Answer(s) Difficulty Response Type Short Explanation BK-LF01-0001 Bookkeeping Fundamentals, Professional Practice and the Accounting Cycle Professional Practice Which TWO activities are central to routine bookkeeping work? Recording financial transactions accurately Maintaining organised accounting records Setting national monetary policy Guaranteeing that a business earns a profit A, B Foundation Select two answers Bookkeeping focuses on accurate transaction recording and maintaining reliable financial records. BK-LF01-0074 Bookkeeping Fundamentals, Professional Practice and the Accounting Cycle Accounting Equation A business has assets of 48,000 and liabilities of 17,500. What is equity? 30,500 65,500 17,500 48,000 A Foundation Single answer Equity is the residual interest: Assets minus Liabilities = 48,000 − 17,500 = 30,500. BK-LF02-0126 Source Documents, Business Transactions and Books of Prime Entry Source Documents Which document normally records an amount charged to a customer for goods or services supplied? Sales invoice Supplier statement Payroll register Bank reconciliation A Foundation Single answer A sales invoice documents the amount charged to a customer and supports sales and receivables records. BK-LF02-0193 Source Documents, Business Transactions and Books of Prime Entry Invoice Matching Which TWO documents are commonly compared with a supplier invoice in a three-way match? Purchase order Receiving evidence Customer statement Employee payslip A, B Applied Select two answers The purchase order confirms what was authorised and receiving evidence confirms what was delivered. BK-LF03-0251 Double-Entry Bookkeeping, General Ledger and Account Classification Double Entry A business buys office supplies on credit. Which entry is correct? Debit Office Supplies; Credit Accounts Payable Debit Accounts Payable; Credit Office Supplies Debit Bank; Credit Office Supplies Debit Office Supplies; Credit Bank A Foundation Single answer The supplies account increases and the business creates a liability to the supplier. BK-LF03-0328 Double-Entry Bookkeeping, General Ledger and Account Classification Customer Receipt A customer pays an outstanding invoice. Which double entry is correct? Debit Cash/Bank; Credit Accounts Receivable Debit Accounts Receivable; Credit Cash/Bank Debit Revenue; Credit Cash/Bank Debit Cash/Bank; Credit Revenue A Foundation Single answer Cash increases and the amount owed by the customer decreases. BK-LF04-0395 Sales, Invoicing, Accounts Receivable and Credit Control Receivables Ageing What is the main purpose of an accounts receivable ageing report? To group unpaid customer balances by how long they have been outstanding To calculate payroll deductions To value non-current assets To replace the sales ledger A Foundation Single answer Ageing helps identify overdue balances, collection priorities and potential credit risk. BK-LF04-0469 Sales, Invoicing, Accounts Receivable and Credit Control Credit Control Which TWO indicators can justify closer review of a customer account? Repeated late payments Balance above the approved credit limit A new company logo New office furniture A, B Applied Select two answers Late payment patterns and excessive credit exposure are direct indicators of receivable risk. BK-LF05-0522 Purchases, Accounts Payable, Supplier Records and Payments Supplier Reconciliation Why is a supplier statement reconciled to the accounts payable ledger? To identify missing invoices, credits, payments or posting differences To calculate customer discounts To prepare payroll To set selling prices A Foundation Single answer The reconciliation compares the supplier's record with the business ledger and highlights differences. BK-LF05-0597 Purchases, Accounts Payable, Supplier Records and Payments Payment Controls Which TWO controls reduce the risk of incorrect or fraudulent supplier payments? Independently verify supplier bank-detail changes Match invoices to authorised purchasing and receiving evidence Pay duplicate invoice numbers automatically Allow one person to create suppliers and approve all payments without review A, B Applied Select two answers Independent verification and document matching reduce payment fraud and processing errors. BK-LF06-0648 Cash, Banking, Petty Cash and Bank Reconciliations Bank Reconciliation A bank statement shows 12,500. Deposits in transit are 1,200 and outstanding payments are 850. What reconciled cash-book balance results? 12,850 13,700 11,650 14,550 A Intermediate Single answer Add deposits in transit and subtract outstanding payments: 12,500 + 1,200 − 850 = 12,850. BK-LF06-0715 Cash, Banking, Petty Cash and Bank Reconciliations Petty Cash Which TWO practices strengthen petty-cash control? Keep receipts or vouchers Reconcile physical cash and records regularly Allow undocumented withdrawals Let anyone alter the records anonymously A, B Foundation Select two answers Supporting evidence and regular reconciliation improve accountability for petty cash. BK-LF07-0776 Payroll Support, Employee Transactions and Payroll Records Payroll Inputs Which TWO inputs are normally required for accurate payroll processing? Authorised pay rates Approved hours, attendance or salary information Customer credit limits Supplier delivery schedules A, B Foundation Select two answers Payroll calculations depend on authorised employee master data and reliable time or salary information. BK-LF07-0841 Payroll Support, Employee Transactions and Payroll Records Payroll Records What is net pay? Gross pay less authorised deductions Gross pay plus deductions Employer revenue Customer receipts less supplier payments A Foundation Single answer Net pay is the amount due to the employee after authorised deductions have been taken from gross earnings. BK-LF08-0894 Indirect Taxes, Sales Taxes and Routine Compliance Support Indirect Tax Why should an international bookkeeping database avoid treating one VAT, GST or sales-tax rate as universal? Rates and rules differ by jurisdiction and can change Indirect taxes are never recorded Every country uses the same rate Tax never affects invoices A Foundation Single answer International training should focus on principles unless a jurisdiction and date are explicitly stated. BK-LF09-0953 Control Accounts, Journals, Error Correction and Suspense Accounts Control Accounts What is the purpose of an accounts receivable control account? To summarise receivable movements in the general ledger for comparison with customer detail To replace every customer invoice To record payroll only To calculate depreciation A Intermediate Single answer The control account provides a general-ledger total that can be reconciled to individual customer balances. BK-LF09-0997 Control Accounts, Journals, Error Correction and Suspense Accounts Suspense Account Why might a suspense account be used? Temporarily to hold an unresolved difference while the cause is investigated To hide errors permanently To record every sales invoice To replace bank accounts A Intermediate Single answer A suspense account is temporary and should be cleared when the underlying error is identified. BK-LF10-10054 Trial Balance, Period-End Adjustments and Non-Current Asset Records Depreciation Equipment costs 24,000, has no residual value and is depreciated straight-line over 6 years. What is annual depreciation? 4,000 6,000 18,000 24,000 A Intermediate Single answer Straight-line depreciation is cost divided by useful life: 24,000 ÷ 6 = 4,000 per year. BK-LF11-10118 Routine Financial Statements, Financial Information and Basic Reporting Financial Statements What does a statement of profit or loss primarily report? Income, expenses and the resulting profit or loss for a period Only bank balances Only customer names Only supplier invoices A Foundation Single answer The statement summarises financial performance by comparing recognised income with expenses. BK-LF12-10193 Accounting Software, Spreadsheets, Digital Records and Internal Controls Accounting Software Controls Which TWO practices improve the reliability of digital bookkeeping systems? Restrict permissions according to role Use backups and test restoration procedures Share administrator passwords Disable audit logs A, B Applied Select two answers Role-based access limits unauthorised activity, while tested backups support recovery and continuity. The sample window contains 20 representative records. Scroll vertically and horizontally to view all examples and columns. Close Sample Window **Preview purpose:** The sample records provide an impression of the subject coverage, question structure, response formats, difficulty levels and explanatory feedback. Structure of the Excel Database The structured Excel format supports flexible further processing. Individual questions can be filtered, selected, reorganised, converted or prepared for import according to the technical capabilities of the target system. **1\. Question ID**Unique identifier for each question. **2\. Learning Field**Assignment to one of the 12 Bookkeeper learning fields. **3\. Topic**Professional bookkeeping subject classification. **4\. Question Type**Multiple-choice classification. **5\. Question**Complete English-language learning or assessment question. **6–9. Answer Options**Four individual answer options: A, B, C and D. **Number of Correct Answers**Shows whether one or two answers are required. **Correct Answer(s)**Solution key showing the applicable answer letter or letters. **Detailed Explanation**Explanatory learning feedback for the solution. **Difficulty Level**Supports differentiated learning and assessment. **Source Field**Structured reference information for further review. **Flexible data structure:** The file can be filtered, adapted, converted or prepared for import into an LMS, question-bank trainer or proprietary learning application. The exact integration procedure depends on the target system. Multiple-Choice Question Structure Every question contains **four answer options**. Depending on the individual item, **one or two answers may be correct**. Typical structure: **Question** + **Answer A** + **Answer B** + **Answer C** + **Answer D** + **correct-answer identification** + **detailed explanation**. Save Substantial Research and Development Time Building a large professional Bookkeeper question bank normally requires extensive curriculum research, topic structuring, question development, answer-option preparation and editorial work. This database provides a prepared foundation containing **10,200 learning and assessment questions**. Training providers can therefore focus more of their development effort on course design, instructional planning, technical integration and learner support. **No Start from Zero**A large professional bookkeeping question structure is already prepared. **12 Learning Fields**The content is organised across the main Bookkeeper processes. **Learning Feedback**Explanations can support learning after each question. **Flexible Selection**Questions can be selected for individual courses and modules. **Digital Development**Suitable as a basis for LMS, quiz and question-bank applications. **Operational Coverage**From source documents and ledgers to payroll support, reconciliations and reporting. Structured Training Content – Important Professional Notice This database is intended as a **structured content resource for learning, training and assessment systems**. It does not replace professional accounting advice, tax advice, payroll advice, statutory filings, employer-specific procedures or country-specific legal requirements. Real bookkeeping work must always use current source documents, organisational policies, applicable accounting rules, payroll requirements, tax rules, privacy requirements and authorised accounting procedures. Licence Notice The database may be used as content within proprietary trainers, learning systems, online platforms, bookkeeping courses, internal training environments and educational projects in accordance with the applicable product licence. **Not permitted:** isolated resale, unchanged redistribution, public publication or transfer of the complete database as a standalone Excel file or substantially equivalent raw question database. Product Contents - Downloadable Bookkeeper Excel database - Entire database supplied in English - 12 structured learning fields - 10,200 learning and assessment questions - 850 questions per learning field - Four answer options per question - One or two correct answers depending on the question - Clearly identified solution - Detailed explanation for every question - Topic classification - Difficulty level - Source field - Structured data fields for further processing - Suitable for LMS, bookkeeping training and question-bank projects - Transactions, ledgers, payroll support, reconciliations and routine reporting included - Digital delivery after purchase File Format and Delivery The product is supplied as a **downloadable Excel file**. After download, the database can be filtered, adapted, converted or prepared for import according to the technical capabilities of the user's own system. The exact import procedure depends on the database structure, LMS software, question-bank trainer or learning application used by the purchaser. **Delivery:** Digital download. No physical product is shipped. DIGITAL DOWNLOAD ## Purchase, Download and Start Building Your Bookkeeping Training Project The Bookkeeper Excel Database provides a substantial structured foundation containing **10,200 English-language learning and assessment questions across 12 learning fields** for LMS courses, bookkeeping education, vocational training, assessment preparation, question-bank trainers and proprietary learning projects. ![TPM-Media Quality Seal](https://cdn.shopify.com/s/files/1/1069/4030/1651/files/Qsiegel2_2.png?v=1783501696) ## Details - **Price:** 299.0 EUR - **Vendor:** TPM-Media Verlag - **Type:** Excel-Fragenkatalogdatenbank - **Tags:** Accounting Support Training, Accounts Payable Questions, Accounts Receivable Questions, Bank Reconciliation Questions, Bookkeeper Excel Database, Bookkeeper Training Questions, Bookkeeper Vocational Training, Bookkeeping Assessment Questions, Bookkeeping Control Accounts, Bookkeeping Course Content, Bookkeeping Exam Preparation, Bookkeeping Excel Questions, Bookkeeping Journal Entries, Bookkeeping Learning Database, Bookkeeping LMS Content, Bookkeeping MC Questions, Bookkeeping Multiple Choice Questions, Bookkeeping Payroll Training, Bookkeeping Practice Questions, Bookkeeping Question Bank, Bookkeeping Question Trainer, Bookkeeping Training Database, Bookkeeping Training Material, Digital Bookkeeping Training, Double Entry Bookkeeping, Financial Statements Training, General Ledger Training, LMS Question Database, Payroll Support Questions, TPM-Media Verlag, Trial Balance Questions ## Variants | Variant | Price | Available | |---------|-------|-----------| | Default Title | 299.00 EUR | In stock | ## Images - Bookkeeper – Excel Database with 10,200 Learning and Assessment Questions - Bookkeeper – Excel Database with 10,200 Learning and Assessment Questions - Bookkeeper – Excel Database with 10,200 Learning and Assessment Questions - Bookkeeper – Excel Database with 10,200 Learning and Assessment Questions --- > Source: [TPM-Media Verlag](https://tpm-mediashop.com/products/bookkeeper-excel-database-with-10-200-learning-and-assessment-questions) > Updated: 2026-09-01