Test for hiring an accountant: questions and answers

Any enterprise, regardless of the scope of its economic activity, requires accounting. It is required for internal and external control of financial results of business activities. This work is performed by a professional accountant. This specialist occupies one of the key positions in the company. The results of the accountant’s work in the form of reporting, balance sheets and other documents are also necessary for external users. These may be tax and other regulatory authorities, as well as potential business partners, who, before concluding a cooperation agreement, need to make sure that everything is in order with the company and that it is not experiencing problems. Therefore, an accountant must perform his work efficiently, accurately, without errors and in strict compliance with current legislation. There are enough applicants for this position in the market. Both graduates of economic departments of universities and colleges, as well as those people who have completed short-term courses, can work as accountants. Having a “crust” is not enough to get a job. Most applicants undergo a special test for accountants when applying for a job, which allows the employer to assess professional suitability.

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Why are tests needed?

A potential employer has one single goal - to find a competent specialist. And it’s better to do this right away, and not spend a lot of time on it, hiring an incompetent specialist, firing him later if he did not cope with his tasks. Once again, you will have to spend time finding another accountant. Moreover, an incompetent accountant is not just wasting time. Accountant mistakes can cause serious problems. We can talk about both financial losses and problems with the tax authorities and other regulatory authorities. Therefore, the head of the enterprise initially needs to be sure that the duties of an accountant will be performed by an experienced professional who knows his business. The main goal of testing is to identify:

• knowledge of accounting principles and theory
• knowledge of PBU
• skills in working with basic accounting programs (1C, Excel)
• knowledge and understanding of wiring
• ability to solve complex situational problems.

To put it into simpler terms, the employer does not want any unpleasant surprises when hiring a person. For example, if you hire an accountant without checking his knowledge and abilities, you may encounter a situation where he will not know how to solve some more complex, non-standard problem. A standard oral interview when hiring such a specialist, without passing a professional aptitude test, is not suitable. The organization takes a big risk by hiring a specialist only after he has successfully completed an oral interview, which included self-presentation. An incompetent applicant can successfully present himself and charm a potential employer, human resources or HR employee. But, in reality, it turns out that he does not know or cannot do anything, or has only general theoretical knowledge. At the same time, an experienced, competent applicant may be timid during an interview and will not make the right impression. That is why it is so important that applicants also pass tests that will prove their professional suitability. This can be not only a test, but also some oral questions. The organization itself decides in what format the knowledge test will be carried out.

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Interviews are not always conducted by accountants or chief accountants. This may be the head of the organization or HR, who have little or no information about what exactly an accountant should know and be able to do. Therefore, during the interview, they ask standard questions about the previous place of work, the reason for dismissal, the availability of higher education, courses, etc. In general, they can give a general assessment. But in order to check what knowledge and skills the applicant has, a professional is required. Either a professional accountant prepares tests, provides answers, and HR then, after they are completed by the applicant, checks and checks whether everything is correct.

Why testing is needed

The main purpose of employment testing is to assess the competence of the applicant. In relation to the chief accountant, such a check is of particular importance, since the position implies a certain material and financial responsibility.

The chief accountant has a fairly wide range of job responsibilities, so testing is aimed at checking the following knowledge:

• Checking the practical and theoretical basis;
• Ability to work with software;
• Knowledge of legislation taking into account the latest changes;
• Skill in solving practical problems;
• Ability to analyze source data and make economic forecasts.

Online example of an Accounting test:

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An oral interview does not allow an objective assessment of a candidate’s knowledge. In addition, the preliminary conversation is most often carried out by HR specialists who simply may not know all the intricacies of the vacancy in question. The written test assessment is a determining indicator of the applicant’s knowledge level and also confirms his practical experience.

For the employer, the result of the chief accountant's test during an interview cannot have two interpretations, since accounting belongs to the exact sciences, where all business transactions are reflected in strict accordance with current legislation.

In other words, testing is the most objective method of assessing a candidate.

Also, passing the tests will be useful for the applicant himself, since constantly changing legislation obliges specialists to maintain accounting skills at the proper level.

What is the hiring test for an accountant?

Several types of tests are used at different interview levels. The test for an accountant when applying for a job is not always passed immediately. As a standard, many companies ask the applicant to take an online test even before the face-to-face interview stage. A standard set may include the following types of tests:

• IQ (quantitative assessment of a person's intelligence level)
• psychological
• motivational
• for imaginative thinking

All of the above tests provide general information about a person. You cannot rely only on their results when deciding whether to hire a person or not, since they are in no way related to accounting. Only special tests in accounting can show how well the applicant understands this field, what experience and practical skills he has. Even here there is no universal list of questions. An organization can download them from the Internet or from some professional literature, or compile them independently.

What skills should an accountant have?

Features of skills assessment depend on what area of ​​work a specialist is required for.

If the tasks of the future employee will include calculation, accrual and payment of wages, then, accordingly, the candidate must be able to do all this.

And also calculate taxes, prepare and submit reports to funds, and maintain various accounting forms. Of course, any accountant must know special computer programs .

If the company uses the 1C program, then the future employee must be able to create transactions in it, keep personalized records, and much more.

But more often, the employer, especially if the company is small, needs a universal specialist. In this case, the list of knowledge and skills is very wide. Interview questions when hiring an accountant should relate to the skills of the future employee.

An accountant must have the skills:

• accounting (accounting and tax);
• working with primary documentation;
• keeping records of mutual settlements;
• maintaining warehouse records;
• preparation of advance reports;
• drawing up reconciliation reports;
• budgeting;
• calculation of wages, compensation and sick leave;
• carrying out inventories;
• registration of incoming and outgoing documents.

Also, the accountant must know the Client-Bank system, accounting entries, be savvy in matters of legislation (accounting and tax) and know the basic provisions and instructions of the Central Bank of the Russian Federation. Computer proficiency is required - MS Office and 1C.

If a novice specialist with no work experience, but endowed with potential and willing to learn, is suitable for the vacancy, when assessing him, the main criteria will be a diploma of education in the field or retraining and his personal qualities.

In any case, an accountant is required to be diligent, attentive, and highly responsible . Thus, interview questions for an accountant should reflect the above criteria.

Aptitude test

Much depends on what kind of enterprise it is and what area an accountant is required for. For example, this could be a section:

• source documents
• suppliers and buyers
• bank and cash desk
• wages, etc.

When hiring is carried out specifically for a particular area, the test may not include general questions, but related specifically to the tasks and operations that the specialist will perform. Typically testing is multi-level. And the test for an accountant when applying for a job includes several blocks.

Express test

These are simple, general questions, tasks to define some highly specialized terms. The test may also include wiring, terminology, etc. It is designed to last 10-15 minutes. Examples of questions:

The main measurement of accounting is:

1. monetary
2. natural
3. labor
4. normative

Double entry is a way to:

1. grouping the property and liabilities of an enterprise to draw up a balance sheet
2. reflection of business transactions on accounting accounts
3. generalization of accounting data for the preparation of financial statements

The balance sheet is intended for:

1. checking the correctness of correspondence between accounting accounts for a certain period
2. comparison of the organization's assets and liabilities as of a specific date
3. checking the correctness of balances and turnover in accounting accounts for a certain period

Which of the following concepts is NOT directly related to balance?

1. assets
2. passive
3. turnover balance sheet
4. business transaction
5. property
6. obligations

Account "Social insurance payments" number:

1. 58-1
2. 58-2
3. 91
4. 58-3
5. 50
6. 58-4
7. 69-1

Situational tasks

Usually this is some kind of task related to considering and solving a situation that may arise in practice. To cope with such a task, you will need more than just basic accounting. It is necessary to remember all your theoretical knowledge, practical skills, PBU, and current legislation.

Example:

On March 18, 2022, the organization sold a fixed asset (CNC machine tool) at the agreed price. The initial cost of the equipment was 1,250,000 rubles. It was put into operation on September 5, 2013 and has a useful life of 10 years. Required:

Task 1: draw up accounting entries, evaluate the financial result (company on OSN).

Task 2: Is it necessary to use PBU 18/02 in this case?

Tests for the ability to work with special programs

This is not even a test, but a small practical task. The applicant may be asked to sit down at a computer, find and open a program, and perform one or another operation. Examples:

In the 1C program:

1. hire a new employee, indicate his salary
2. enter the primary document
3. create a balance sheet
4. transfer money from the account to the cash desk and give it to the accountable person

Tasks can be very different. Sometimes they test not only their skills in working with the program, but also their understanding of what is happening. For example, a paper-based test may include screenshots of financial statements. And the applicant will be asked to prepare a short report on the amount of taxes that need to be paid. Sometimes they can provide an empty database and enter from scratch the details of the organization, balances from the previous reporting period, data on counterparties and other information that is required for work. This doesn't happen very often, but you should be prepared for it. Even accountants with decent experience in this situation may have difficulties. This is due to the fact that most of them came to work in a company with a ready-made, completed and operated 1C database, and rarely did any of them introduce everything from scratch.

Questions related specifically to the program may be asked. For example:

• What is a thin and thick client? How are they different from each other?

• What is “Taxi” in 1C?

• What typical configurations have you worked with before?

Small tasks

Accounting tests may include a block of problems. It is required in order to determine whether the applicant solved the test on his own, or used cheat sheets, or the Internet, or someone else’s help. The tasks are simple, but require knowledge

The company's balance sheet includes property, the residual value is:

As of 01/01/2019 – 3,345,000 rubles. As of 02/01/2019 – 3,294,700 rubles. As of 03/01/2019 – 3,175,300 rubles. As of 04/01/2019 – 4,187,600 rubles.

It is necessary to determine what the average annual value of the organization's property is. Calculate the advance payment and transfer it to the budget (with transactions).

Case questions

They are used to determine what kind of motivation and psychological preparation the applicant has. Examples of questions:

• How to reduce the amount of taxes paid to the budget?

• How to quickly issue an invoice to a client?

• How can you effectively control accounts receivable? Etc.

How to prepare and pass interview tests

It is imperative to prepare for passing the tests. To ensure your preparation is as effective as possible, we recommend that you familiarize yourself with the following tips:

1

Despite the fact that it is almost impossible to obtain an exact list of questions, it is possible to build training sessions on sample tests from the past 2022.
As a rule, the accounting entries reviewed during the interview remain unchanged. Therefore, when preparing for the exam, it is recommended to repeat all standard operations, as well as refresh your knowledge in the area where you intend to work. Types of Accounting Interview Tests

2

It will be useful if you remember how to display accounting entries in the form of “airplanes”.
This method of solving problems significantly reduces the time it takes to complete a task and reduces the likelihood of errors. Additionally, it is likely that the problem's source data will be written this way, so you should be well versed in such patterns. Example of accounting entries when solving a question in the test

3

When preparing for testing, you should find out as much information as possible about the employer, the company's field of activity and the testing format. And then purposefully prepare in a given narrow-profile direction.

4

Be sure to study all the latest changes in legislation. This is especially important if you expect to be tested early in the year. As a rule, regulations, tax rates and the composition of financial statements change during this period.

When are test results announced?

Everything is individual, depending on the specific company that organizes testing for applicants. Tests can be taken either directly in the office after the interview, or online even before the employer has met with the potential applicant. Often, after an interview, tests are given with them so that the applicant can complete them at home and send the result via email.

If tests are taken online, the results may be published immediately with the percentage of correct and incorrect answers. If the employer initially set certain parameters, the system can automatically report whether the test was passed and whether the required number of points was scored. In accordance with this, the applicant will immediately know whether he passes to the next stage or not. The most convenient format, because the applicant does not need to wait and be nervous when they call him back.

When testing takes place on the employer's premises or at home, the results are not immediately announced. Some employers report test results immediately. And if they refuse an applicant, they motivate this precisely by the fact that he did not pass the professional aptitude test. Others may simply refuse without explaining the reason in a standard form, and some do not give any feedback at all: neither in the form of a phone call, nor in the form of an email message. If the test is passed, a notification is received and the applicant is invited to the next stage, or to the application procedure itself.

If the employer still does not give feedback, you can, just in case, wait a week, call back and clarify the results, find out what decision was made. No need to be shy. This will allow you to remove the company from the waiting list and continue your search if the employer is not yet ready to invite you to an open vacancy.

Topics of accounting tests at an interview, types of tests

The accounting interview follows a strictly defined plan. Screening test topics are compiled in accordance with the profile and requirements of the vacancy. Typically, employers use the following types of testing:

1. Attention tests.
   The cost of an accounting error can be very high, so during the initial selection, candidates undergo elementary tests based on the analysis of a number, letter or figure series.
2. Logic test.
   This exam determines the flexibility of thinking and the intellectual level of the candidate. Ability to choose the right strategy within a given period of time.
3. Test for knowledge of accounting theory.
   The express survey consists of a selection of questions, the purpose of which is to test the candidate’s ability to draw up entries, make relevant records and calculations.
4. Situational tests.
   Solving such problems requires more in-depth practical knowledge. The candidate will be required to be able to decipher financial reporting data, analyze the results obtained, and make forecasts for the future.

Depending on the requirements of the vacancy, an accounting interview may consist of all types of tests or have an abbreviated structure.

Testing Features

The work of an accountant requires a wide range of knowledge. But, since this is not a standard set of operations for all such specialists, testing in each case can be designed differently. For example, if this is the position of an assistant accountant or an accountant for primary documentation, the requirements are minimal. The test will also not contain any very complex tasks and tasks. If this is a vacancy for the position of chief accountant, the testing will include several modules and its complexity will be much higher.

Even if this is an online test, or on paper, given at home, you should not hope that you can quickly find the answers on the Internet. Employers provide this option and specifically create tasks that are not available online. Since accounting allows you to create unique problems and situations, test writers take advantage of this to make it impossible to find answers to them in the public domain. If the test is taken online, there is a limited amount of time to complete it, and the candidate does not have the opportunity or time to look for answers.

In terms of time, the test can take from 20-30 minutes to 3 hours. It all depends on how complex it is and for whom exactly it is intended, for example, for a chief accountant or for an assistant accountant, for whom there are minimum requirements.

According to statistics, not all applicants manage to cope with the professional aptitude test. Most of them come to the conclusion that they will not be able to complete the tasks. Therefore, without completing all the work, they leave the interview, or close the test window if it is taken online. On average, out of 100 people, only 20 complete the task and submit the result. Of these, only 3-5 people perform it correctly. Therefore, despite the fact that there are many applicants on the labor market for these positions, there is a small percentage of specialists with the necessary knowledge and skills. And testing can significantly increase the efficiency of finding worthy, suitable candidates. Even if everything is done perfectly, this does not mean that the applicant is truly competent. Many people memorize standard wiring and prepare thoroughly. After successfully passing the test, they can conduct an additional conversation and ask oral questions regarding, for example, recent changes in legislation. Or they are asked to solve a seemingly standard problem, but with a catch associated specifically with these changes in the law.

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How to Find Answers to an Accounting Test

There are many websites on the Internet that offer ready-made interview tests with answers 2022 for accountants. However, none of them can guarantee the exact list of questions that will be asked by a particular employer. It is advisable to use such ready-made online collections only for preparing for testing. Preliminary training helps you understand the structure and specifics of the questions, as well as learn how to properly distribute the allotted time.

Purchasing paid sets of tests also does not matter, since legislation is constantly changing. The likelihood that you are guaranteed to buy fresh material is very low.

If you are asked to take a test at home, you should not expect that you can easily find all the answers on the Internet. Firstly, a strictly limited time period is allotted for solving problems, which may not be enough for an Internet search. Secondly, test problems always have unique source data, so you still have to solve them yourself. And this requires practice.

What to do if you fail to pass the test?

It's not the end of the world. If it is possible to obtain test results, it is necessary to analyze the work performed, pay attention to mistakes made, and correct problems in knowledge. Fortunately, there is literature for this, videos on the Internet and specialized sites devoted to this topic. Therefore, there is definitely no shortage of information. It is impossible to figure out some questions on your own, even if you have a sufficient amount of information, because no one can give answers to the questions that arise. In this case, you can contact a practicing accountant with extensive experience. It’s good if you have friends who will help you for free. If you don’t have such acquaintances, you can contact those who offer consultation services on a paid basis. Finding such specialists is not difficult. Even if they are not in their city, many specialists provide consultations remotely.

General issues

The accounting profession is one of the most complex, requiring a variety of knowledge. Selecting a worthy candidate for a position usually involves a multi-stage interview. Before the interview, it is recommended to decide which specialist is needed and draw up his professional and psychological portrait in as much detail as possible.

If a company expects to immediately entrust a serious area of ​​work to a new employee, the resume pays attention primarily to work experience. It is better to refuse candidates new to the profession immediately. On the contrary, if a company is young and intends to develop and “grow” personnel in its environment, it makes sense to pay attention to graduates of professional universities.

Having previously determined the range of candidates, interviews are conducted. It starts with general questions. Answers should reveal not only professional qualities, but also personal and business characteristics. Part of the information may be contained in the applicant's resume.

Examples of general questions:

1. Describe your ideal job.
2. What level of income do you expect?
3. Why did you quit your previous job?
4. What did you not like or like about the old place?
5. Describe your main achievements in life, etc.

Note: if an applicant speaks negatively about previous employers, there is a high probability that he will do the same when leaving a new job.

A modern accountant must have good computer skills. Accounting without its use is usually limited to the level of primary accounting in departments.

By the way! The form of the interview can be varied: individual, in a group, one-time, multi-stage, written, oral.

What to do if you are not hired due to lack of experience

It really is a vicious circle, especially in accounting. Many aspiring accountants may spend months looking for a job and are unable to find one due to lack of experience. This is not a reason to give up. Necessary:

• Become even more active: not just respond to vacancies on specialized sites, but also call yourself. Not all resumes of applicants who respond are reviewed, or only a few minutes are spent on this and HR successfully forgets about them. Therefore, persistence will not hurt. You can call again after a while to find out what decision has been made. If they ask you to wait and there is no answer, the applicant calls again, and again. Often it is precisely such persistent people who are given preference.

• Look for internships. Even if it is a free internship, if not full-time. It will be possible to gain this practical experience. By the way, many companies, if an intern proves himself, offer him a full-time position. This is a great chance. Otherwise, with the experience and skills you have gained, albeit small, you can start looking for your main job.

• Expand your circle and search methods. You don't have to use only the most popular job search sites, as most job seekers do. There are other resources where the latest vacancies and newspapers are posted. You can ask friends, acquaintances, former colleagues and others, maybe someone at work needs an accountant. On company websites in the Vacancies section you can find an offer of interest.

• Update your resume. If you do this regularly, it will not get lost among thousands of others. And perhaps the employer himself will invite you to an interview if he is interested in it.

Many people make the mistake of neglecting accounting during the search process. And only after receiving the next invitation, they begin to quickly leaf through the books, update their knowledge, remember all the regulations, the latest laws, etc. This is not very effective. That's why most people can't pass the tests. In order not to lose knowledge, not to waste skills, it is best to repeat not the theory, which will be retained in memory without it, but to solve problems, do wiring, work with the program. There is a training version of 1C, which can be downloaded and installed from the developer’s official website. This will allow you not to lose your skills and, on the contrary, improve them.

Deputy chief accountant test with answers

Dedicated to Anne. July 7, 2013. The test is good) You can test yourself, Answers: 7079. 3g WIFI routers, also those who want to check theirs. The test for the vacancy “Deputy Chief Accountant” contains 35 questions. Antennas cdma. Tests for choosing a profession. August 2022. Tests. Six newspapers and one magazine from Bashkiria were included in the Russian list of socially significant media COMPETENTLY.

Interesting: Minimum Pension in Bashkiria in 2020

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Tests with answers for deputy chief accountant

Although in practical work an accountant often has to understand the intricacies of individual taxes set out in the second part of the Tax Code, nevertheless, it is necessary to take into account the general principles of taxation that are established in the first part. Check how well you remember these principles. The test consists of 15 questions and takes 15 minutes to complete.

Test about changes in legislation since 2010 related to insurance premiums. In this test, insurance contributions should be understood as: mandatory contributions to pension insurance, mandatory contributions to health insurance and mandatory contributions to compulsory social insurance in case of temporary disability and in connection with maternity. The test consists of 15 questions and takes 15 minutes to complete.

Interesting: Sample agreement to extend a fixed-term employment contract

Chief Accountant Test with Answers

The success of a company directly depends on internal stability, which largely test knowledge of accounting and taxes (22 questions) compiled. Certificate of accountant-economist in the category below the certificate of professional accountant standard adapted test structure 100 general questions to sections. Read the work online on the topic of accounting in banks - Spurs university subject accounting sample acceptance certificate Test for the Chief Accountant with Answers for changing the chief Limited Company.

Glavbukh system accounting reference system exclusive recommendations knowledge of IFRS answers it is simply important to understand the adequacy and relevance of the test. Acca qualification everything you wanted to know about it love answers quite extensive 35 questions. Butova online testing administrator position also answers. Banking forum bank news deposits loans banking analytics plastic job openings.

Tests with answers for deputy chief accountant

12. In January 2022, a budget institution purchased and accepted for accounting and commissioning a laptop worth 63,720 rubles. What is the amount of depreciation deductions for income tax purposes in the month of February: Option 2: 0 rub.

7. Under what article of KOSGU should the income of state (municipal) institutions from receipts of subsidies for the financial support of their state (municipal) assignment be reflected? Option 2: 130 “Income from the provision of paid services”

21 Aug 2022 glavurist 1341

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