HOW CARE TEACHES
Every question is a teaching moment, not just a checkmark.
Most exam-prep banks tell you the right answer. CARE CPA is built to explain why — and to scale up to real multi-part simulations, exhibits, tools, and a Tutor grounded in your own attempts. Here is the whole path, in the actual product UI.
Answer a real question
Every MCQ is mapped to a specific AICPA Blueprint topic and tagged to its skill level — never a generic bank of trivia.
See why each choice was right or wrong
Not just the correct answer — a worked explanation for every one of the four choices, with the calculation shown where one applies.
That's the whole loop — on this one card
Pick a choice and check it below: the same server-authoritative grading engine a real student session uses, live right now.
Live · try it
STEP 4–5 · Work a real multi-part simulation, with real exhibits and real tools
This is what CARE's TBS engine actually looks like.
A real task-based simulation from the bank: six graded parts across four different interaction types, three exhibits in a resizable split-pane workspace, and the same calculator and spreadsheet workpaper tools the real exam provides wherever it does. Explore every part below.
Sundance Outfitters, Inc. maintains its primary operating cash account at First Meridian Bank. As of June 30, 2026, the balance in Sundance's general ledger Cash account did not agree with the balance shown on the June 30, 2026 bank statement for the same account. You have been asked to prepare the June 30, 2026 bank reconciliation, record the related adjusting journal entries, and determine the amount of cash Sundance should report on its balance sheet. Review Exhibit 1 (Bank Statement Summary), Exhibit 2 (General Ledger — Cash Account Summary), and Exhibit 3 (Reconciling Items Identified During Review) before completing the tasks below. All amounts are in U.S. dollars.
Exhibit 1: Bank Statement Summary — First Meridian Bank
| Account Name | Sundance Outfitters, Inc. — Operating Account |
|---|---|
| Statement Period End | 2026-06-30 |
| Balance Per Bank Statement | 48,900.00 |
Using Exhibit 1 and the reconciling items in Exhibit 3 that relate to the bank side of the reconciliation, compute the adjusted (corrected) bank balance as of June 30, 2026.
Using Exhibit 2 and the reconciling items in Exhibit 3 that relate to the book side of the reconciliation, compute the adjusted (corrected) book balance as of June 30, 2026.
For each reconciling item in Exhibit 3, classify it as an adjustment to the bank balance or an adjustment to the book (Cash account) balance.
| Item | Classification |
|---|---|
| Deposit in transit — $3,000.00 | |
| Outstanding checks #2201 and #2205 — $2,400.00 | |
| Bank service charge — $50.00 | |
| NSF check, customer T. Alvarez — $700.00 | |
| Interest earned — $80.00 | |
| Recording error, Check #2198 — $270.00 |
Prepare the adjusting journal entry (or entries) required to bring Sundance's Cash account to its adjusted balance as of June 30, 2026. Use only the reconciling items that require a book-side adjustment; do not enter a line for any item that is a reconciling item on the bank side only.
| Account | Debit | Credit |
|---|---|---|
| Totals | 0.00 | 0.00 |
What amount of cash should Sundance Outfitters, Inc. report on its balance sheet as of June 30, 2026?
On Sundance Outfitters, Inc.'s classified balance sheet, the reconciled cash balance is reported as part of which classification?
Exhibit 1: Bank Statement Summary — First Meridian Bank
| Account Name | Sundance Outfitters, Inc. — Operating Account |
|---|---|
| Statement Period End | 2026-06-30 |
| Balance Per Bank Statement | 48,900.00 |
Try all 6 parts, resize the divider, switch exhibit tabs — nothing here is graded or saved. A real session autosaves your work, grades every part server-side, and gives you a Tutor grounded in this exact simulation.
Still more real interaction types, from other items in the bank
ISC · Security, Confidentiality and Privacy
Hiring manager submits access request
System owner approves request
IT security provisions role in ERP
Entitlement register updated
Quarterly access review
For each user in Exhibit 2, select the appropriate disposition based on their current entitlements. Select one disposition per user.
| No change — access is appropriate | Remove conflicting duty — segregation of duties violation | Remove residual access — no longer required for the role | |
|---|---|---|---|
| R. Okafor — Accounts Payable Clerk | |||
| T. Lindqvist — Warehouse Supervisor | |||
| D. Amari — Financial Reporting Analyst |
Review the access control policy in Exhibit 3. Flag each statement that represents a control deficiency and should be revised.
Statements representing a control deficiency — 0 flagged
STEP 6 · Ask the Tutor
Grounded in the exact question in front of you.
Three real, grounded reply types after you answer: why your specific answer was wrong, a step-by-step walk-through of the calculation, and — when it applies — the exact misconception that led to your choice. Every reply is generated from that question's own independently verified content, with the source cited. Open-ended freeform chat is a labeled mock if you try it — the Tutor is deliberately scoped to the question in front of you, not a general accounting chatbot free to improvise.
LIVE TODAY
Rationale, step-by-step, and misconception replies — all real, all grounded, all source-cited.
WHAT IT DOESN'T DO
No freeform general-accounting chat, and never available to disclose an answer during active exam simulation.
Real question, real rationale text — the same words a live Tutor reply recites. Tutor conversations are live once you sign in and open a real question.
STEP 7 · Learn what to study next
A plain-language ranking, not a black box.
Today's Session ranks every Blueprint Area from your real attempts — what you haven't covered, where your accuracy is genuinely low across multiple distinct questions (not one repeated miss), and what's coming up before your exam date. Every recommendation shows its own "why, exactly" — never a score you can't interrogate.
Do this next
12 questions in FAR-II — Select Balance Sheet Accounts
Recent accuracy here is genuinely low across several distinct questions, and your FAR exam date is inside the priority window.
How every Blueprint Area ranked
- FAR-IISelect Balance Sheet Accounts
Weak
Recent accuracy is genuinely low across several distinct questions here, not one repeated miss.
Recent accuracy42% - AUD-IIIPerforming Further Procedures and Obtaining Evidence
Too little data
Fewer distinct questions answered here than it takes to say anything real yet.
- REG-VFederal Taxation of Property Transactions
Recently mastered
Consistently correct across your most recent distinct questions in this Area.
Recent accuracy88%
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