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Free test template · Finance roles

Accountant skills test for hiring

Qualifications tell you someone passed exams at some point. A short technical test shows whether the fundamentals are still sharp today.

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12 ready-made questions · Edit everything · Free plan, no card needed

Sample questions from this template

  1. Question 1 · Single choice
    Which is the basic accounting equation?
    Assets = Liabilities + Equity
    Assets = Revenue − Expenses
    Equity = Assets + Liabilities
    Liabilities = Assets + Equity
  2. Question 2 · Single choice
    Under double entry, how is an increase in an expense recorded?
    As a debit
    As a credit
    As both a debit and a credit to the expense account
    It isn't recorded until it is paid
  3. Question 3 · Single choice
    A company with a 31 December year end uses electricity in December but receives the bill in January. Under accrual accounting, when is the expense recognised?
    In January, when the bill arrives
    In December, as an accrued expense
    When the bill is paid
    Half in December and half in January

Answer keys and explanations are included when you import the pack into your question bank.

Why test accountants before you hire?

Accounting CVs are full of system names and job titles, and interview questions often drift into general discussion. Meanwhile the day-to-day work depends on getting basics right: accruals and prepayments at month end, depreciation, the right side of a journal, a bank reconciliation that really reconciles. A candidate who is shaky on those will need close review for months. A focused test checks the fundamentals in fifteen minutes, so your interview time can go on experience, judgement and fit.

What this template covers

How to run it well

Allow 15–20 minutes for twelve questions, since several need a quick calculation. A pass mark of 70% is sensible for qualified or part-qualified roles; for a junior or trainee post, 60% is fairer. Turn on shuffling for questions and options, and keep the timer on so there is no time to work through a textbook.

The template includes calculation questions, a multiple-select on cash flow classification, a true/false on the trial balance and a short-answer depreciation question, where candidates type the figure. The questions use principles common to the major frameworks and avoid any one country's tax or reporting rules. In results, look at the three hard questions together; they show whether someone understands why entries are made, not just how.

Who this test is for

Use it for assistant and staff accountants, management accountants, financial accountants, audit associates and finance graduates. Accounting firms can also use it as a consistent screen for trainee intakes. Finance teams sometimes give it to temporary or contract accountants before a busy year-end, to confirm the basics before granting access to the ledger.

Make it yours

Add questions on the framework and tax rules that apply to your business, your chart of accounts and your month-end timetable. For senior roles, add consolidation, revenue recognition or variance analysis questions. You can also add questions from our Excel template, since most accounting work ends up in a spreadsheet. A question or two on the reports your managers actually read each month will also show who can explain the numbers, not just produce them.

Frequently asked questions

Does this test follow IFRS or US GAAP?

It sticks to principles both share, such as double entry, accruals, depreciation and the main statements. Add your own questions for framework-specific or local tax topics.

Can candidates cheat?

Each candidate can get a random set of questions with shuffled options, under a timer and full-screen lock. Any time they leave the test is recorded, and the correct answers are never sent to their browser.

Is it suitable for senior accountants?

It checks fundamentals, which even senior hires should pass easily. For senior roles, raise the pass mark and add questions on consolidation, reporting or controls.

Send your first accounting principles test today.

Import all 12 questions, set a timer and pass mark, and share a link in about two minutes.

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