An “accountant test” should do more than check vocabulary. Real hiring decisions—and real month-end closes—depend on whether you can apply accounting logic under time pressure: post clean journal entries, reconcile accounts, detect errors, interpret financial statement impacts, and communicate what changed and why.
This accountant test is designed as a practical, role-based skills assessment for two audiences: (1) candidates preparing for staff accountant, GL, AP/AR, or financial accounting interviews, and (2) employers who want a consistent way to review job-relevant accounting skills beyond trivia. It blends job knowledge with work-sample thinking so results are easier to discuss in interviews and map to day-one tasks.
Unlike most quizzes that stop at a score, this assessment uses a structured domain blueprint and provides a results framework: domain breakdowns, readiness bands by role level, and targeted next steps. Every question is tied to common accounting tasks and review standards used during close cycles.
Use it in Practice Mode (learn as you go) or Hiring Mode (standardized scoring, timeboxing, and cut-score guidance). Either way, your takeaway is the same: a clear view of where you’re strong, where you’re exposed, and what to do next to become more job-ready—or hire with more consistent, transparent criteria.
This accountant test provides structured insight into job-relevant accounting skills used in common accounting roles—especially staff accountant / GL accountant / financial accountant / AP/AR. It is intentionally role-specific, job-relevant, and actionable.
This assessment uses a structured domain blueprint aligned to common accounting tasks (knowledge, practical skills, and reasoning applied to close work).
Why these domains? They reflect what accounting teams do during the close and what hiring teams often want to discuss: accuracy, judgment, control orientation, and the ability to explain results.
Use the questions below as a representative slice of the full assessment. Each is designed to mirror tasks you’ll face in interviews or during month-end.
Scenario: You record a vendor invoice for $4,800 for January utilities, to be paid next month.
Which entry is correct at invoice receipt?
A. Dr Utilities Expense 4,800; Cr Cash 4,800
B. Dr Utilities Expense 4,800; Cr Accounts Payable 4,800
C. Dr Prepaid Expense 4,800; Cr Accounts Payable 4,800
D. Dr Accounts Payable 4,800; Cr Utilities Expense 4,800
Correct answer: B
Scenario: Payroll of $18,000 is paid every Friday. The month ends on Wednesday. No accrual has been booked yet for the three days worked (Mon–Wed). Assume a 5-day workweek.
What is the month-end adjusting entry?
A. Dr Wages Expense 10,800; Cr Cash 10,800
B. Dr Wages Expense 10,800; Cr Wages Payable 10,800
C. Dr Wages Expense 18,000; Cr Wages Payable 18,000
D. Dr Wages Payable 10,800; Cr Wages Expense 10,800
Correct answer: B (18,000 ÷ 5 × 3 = 10,800)
Scenario: On 12/30, you ship goods FOB shipping point. The customer receives them 1/2. Invoice is issued 12/30. The goods cost $9,000 and sell for $15,000.
Under typical U.S. GAAP reasoning for FOB shipping point, when should revenue be recognized?
A. 12/30
B. 1/2
C. When cash is received
D. When the customer acknowledges receipt
Correct answer: A
Scenario: You discover $6,000 of expenses were incorrectly capitalized as equipment this month. No depreciation has been recorded yet.
What is the immediate impact of correcting it (same month)?
A. Net income increases; assets increase
B. Net income decreases; assets decrease
C. Net income decreases; liabilities increase
D. Net income increases; liabilities decrease
Correct answer: B
Scenario: Your trial balance is out of balance by $2,500. You find a credit entry was posted as $1,250 instead of $2,500.
If this was the only error, what would be the out-of-balance amount?
A. $1,250
B. $2,500
C. $3,750
D. $5,000
Correct answer: A (credit understated by 1,250, leaving a 1,250 imbalance)
Scenario: Ending AR is $200,000. You estimate 3% will be uncollectible. The allowance currently has a $1,500 credit balance.
What adjusting entry is needed?
A. Dr Bad Debt Expense 4,500; Cr Allowance 4,500
B. Dr Bad Debt Expense 6,000; Cr Allowance 6,000
C. Dr Bad Debt Expense 4,500; Cr Accounts Receivable 4,500
D. Dr Allowance 4,500; Cr Bad Debt Expense 4,500
Correct answer: A (required allowance = 6,000; current credit = 1,500; increase by 4,500)
Scenario: Prices are rising. Under FIFO vs LIFO, which outcome is generally true?
A. FIFO produces higher COGS and lower gross profit than LIFO
B. FIFO produces lower ending inventory than LIFO
C. FIFO produces lower COGS and higher gross profit than LIFO
D. FIFO and LIFO produce the same gross profit when prices rise
Correct answer: C
Scenario: You purchase equipment for $120,000 on 4/1. Useful life is 5 years, no salvage, straight-line. Year-end is 12/31.
What depreciation expense should be recorded for the year?
A. $24,000
B. $18,000
C. $20,000
D. $30,000
Correct answer: B (120,000 ÷ 5 = 24,000 per year; 9/12 of year = 18,000)
Scenario: Bank statement ending balance: $52,400. Book cash balance: $49,900.
Reconciling items:
What should you conclude?
A. Reconciled cash is $53,900
B. Reconciled cash is $49,840
C. There is a missing reconciling item; the reconciliation does not balance as presented
D. The service charge should be added to the book balance
Correct answer: C
Bank side: 52,400 − 6,700 + 8,200 = 53,900
Book side: 49,900 − 60 = 49,840
Because these don’t match, a control-minded approach is to flag the mismatch and look for the missing reconciling item(s).
Scenario: You need to sum invoice amounts for Vendor = “ACME” and Month = January.
Which function is most appropriate?
A. SUM
B. SUMIF
C. SUMIFS
D. VLOOKUP
Correct answer: C
Total score = 100 points.
Use these as practical decision bands, not as a substitute for job-specific validation.
Professional note: In the U.S., treat cut scores as part of a broader, job-related selection process; pilot with incumbents when possible and monitor for consistency and potential adverse impact.
What it typically looks like:
Your best next moves (2–3 weeks):
What it typically looks like:
Your best next moves (3–5 weeks):
What it typically looks like:
Your best next moves (4–8 weeks to accelerate):
What it typically looks like:
Your best next moves:
Staff accountant readiness: accurate journal entries, clean reconciliations, strong classification judgment, and basic Excel competence.
Senior accountant readiness: multi-step adjustments, error chains, review mindset, and clear documentation.
If you use this accountant test for hiring:
Books:
Financial Accounting (Libby/Libby/Hodge) for fundamentals and statement logic
Warren Buffett and the Interpretation of Financial Statements for linkage intuition (lightweight)
Study targets:
Accruals/deferrals and adjusting entries
Revenue/expense matching and cutoff
Inventory and fixed assets (core close areas)
Learn and drill:
SUMIFS, XLOOKUP (or INDEX/MATCH), PivotTables, Power Query basics
Practice projects:
Subledger-to-GL tie-out
Aging + allowance calculation
Variance bridge (month over month)
ERP concepts: subledger, posting, approval workflow, batch, audit trail
Close concepts: reconciliations, tie-outs, rollforwards, flux analysis
Turn your domain scores into interview stories:
“I’m strongest in reconciliations and adjusting entries; here’s a close issue I found and corrected.”
Build a portfolio artifact:
A sanitized bank rec + JE support pack (PDF) and a short variance memo.
Ask smarter questions in interviews:
“How do you structure your close calendar and reconciliation ownership?”
“What does ‘good documentation’ look like for your reviewers?”
Combine this test with a structured interview:
Use the same domains and a 1–5 anchored rubric.
Prefer work-sample evidence for senior roles:
Require a mini-close case: reconcile cash, post 3 adjustments, explain 2 statement impacts.
Improve quality-of-hire measurement:
Compare assessment scores to 90-day outcomes (rework rates, recon aging, manager ratings).
If you want this accountant test to match your exact target role (AP/AR vs staff vs senior vs nonprofit vs tax), use the same framework but reweight domains and add a role-specific work sample—because that’s what separates a generic quiz from a more structured, role-aligned assessment.
