Accounting Mock Test 2 — Certificate Level
Section A scenario (10 parts) + 40 questions · 1.5 hours · 100 marks
About this mock test
An ICAB exam-standard secured mock test for Certificate-Level Accounting (medium → hard). Section A is a scenario-based final-accounts preparation (year-end adjustments: closing inventory & NRV, prepayments, accruals, irrecoverable debts, allowance for receivables, depreciation, 10 computational sub-questions). Section B is 40 short questions (multiple-choice, true/false and fill-in-the-blank) covering inventory valuation (FIFO/AVCO/NRV), depreciation & disposals, control accounts, bank reconciliation, incomplete records, ratio analysis and company accounts. 50 questions × 2 marks = 100 marks. Locked navigation: skip and return via back/next arrows; question numbers are not clickable.
What you'll attempt
Exam rules
- Locked navigation. You can skip a question and come back using the Previous / Next buttons — but question numbers are not clickable, preventing early inspection of later questions.
- The 90-minute timer starts the moment you click Start and cannot be paused. The exam auto-submits at zero.
- Copy, paste, right-click, dev-tools and tab-switching are disabled and logged as security violations.