Practice pads · from first entries to the CPA

Accounting Drill Pads

Ten endless practice tools, including every section of the CPA exam. Every question is generated fresh, graded instantly and explained, and every miss is saved so you can redo it until it sticks.

  1. 01

    Debit Drill

    Journal entries and debit/credit rules for everyday transactions.

    Journal entriesAdjusting entriesNormal balances
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  2. 02

    Period-End Drill

    Adjusting entries and how the three financial statements tie together.

    Accruals & deferralsMissed-adjustment effectsCash flows
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  3. 03

    Formula Drill

    Real Excel formulas, graded by a built-in formula engine, from SUM to XLOOKUP and NPV.

    LookupsSUMIFSCell referencesPMT & NPV
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  4. 04

    Tax Return Basics Drill

    Filing status, the standard deduction and the Form 1040 flow, with tax year 2026 figures. Built as prep for VITA.

    Filing statusStandard deductionAGI & taxable incomeRefund or owed
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  5. 05

    AUD Drill

    Auditing and attestation: risk, evidence, internal control, sampling and audit reports.

    Audit risk modelAssertionsSamplingOpinions
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  6. 06

    FAR Drill

    Financial Accounting and Reporting: bonds, leases, revenue recognition and income taxes.

    BondsLeases (ASC 842)Revenue (ASC 606)Income taxes
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  7. 07

    REG Drill

    Regulation: individual tax, property transactions, business law and tax ethics.

    Gross incomeBasis & like-kindContracts & agencyCircular 230
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  8. 08

    BAR Drill

    Business Analysis and Reporting: managerial accounting, ratios, business combinations and government.

    CVP & variancesRatiosGoodwill & equity methodFund accounting
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  9. 09

    ISC Drill

    Information Systems and Controls: IT controls, SOC reports, security and continuity.

    ITGCsSOC 1 & 2EncryptionBackups
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  10. 10

    TCP Drill

    Tax Compliance and Planning: entities, partnerships and S corps, gifts and estates, planning.

    C corp taxable incomePartner basisGift & estate taxNIIT & passive losses
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Endless questions

Amounts, companies and scenarios are randomized, so you can't memorize answers.

Work shown

Every answer comes with the entry or calculation and why it works.

Redo your misses

Missed questions are saved on your device and drop off once you get them right.