Financial specialists can test their skills quickly and efficiently through testing. Accountant tests consist of multiple-choice questions. Only one of them is correct. Thus, it is possible to determine competence in narrow issues in accounting theory. This helps to identify weaknesses and understand what knowledge a person lacks to improve his professional level.

What are the advantages of online accounting tests?

For any financial professional looking to achieve career success, it is important to understand your priorities. Online testing for knowledge of accounting is the fastest way to determine areas for further development. You can also list other advantages of this method of qualification testing:

• tests are free
• there is no need to contact career development specialists
• suitable for people short of time
• you can test a large number of skills, an innumerable number of times
• help an accountant prepare for an interview

Why do employers use tests when hiring an accountant?

Accountants can use tests to help them prepare for interviews. After all, they must be prepared for the fact that the employer may use tests for hiring. In this case, it is not general knowledge of the basics of accounting that will be useful, but specific skills, incl. knowledge of wiring.

Aptitude tests for chief accountants are also often used by companies. Therefore, for specialists, free online tests play the role of a training springboard before a crucial moment in their professional life.

The importance of tests for accountants

Tests with answers are very popular among financial professionals. Understanding their competencies becomes the first step for them towards advanced training. Take accounting tests to determine the main directions in your career development.

If you are planning to get a job as an accountant, keep in mind that employers pay attention to both personal and professional qualities. Sociability, friendliness, self-confidence, responsibility - these are all important, but not enough.

When preparing for an interview, leverage your skills and knowledge as much as possible, and also familiarize yourself with the typical tests that candidates for the position of accountant are asked to take.

Goals of Proficiency Testing

Professional skills and knowledge cannot be determined by eye. Even if a person behaves confidently during an interview, describes his advantages, provides diplomas, recommendations, in fact, he may be unable to perform his job duties. This is why they conduct an aptitude test. Testing is aimed at checking:

• real knowledge and skills of the applicant, level of intellectual development;
• special and general abilities;
• ability to cope with assigned tasks;
• skills in working with specialized accounting software;
• practical abilities to solve complex professional tasks, etc.

Tests help employers determine whether a candidate is suitable for the position.

Ordinary accountants must be able to work with the 1C program.

More serious requirements are put forward for chief accountants. These specialists are responsible for the work of the entire department, manage the organization’s cash flows, optimize the taxation system, and organize financial interaction between the company and creditors and investors. Of course, the employer selects the most qualified applicant for this position.

During an interview, some candidates who do not have the necessary skills and knowledge know how to competently present themselves, simply charming the interlocutor. Other applicants are reserved and timid, but know everything an employee needs to know to properly fulfill their obligations. These are the tests that help determine a person’s professionalism, experience, and training. The main advantage of testing is that it is very difficult, almost impossible, to predict questions and find ready-made answers.

Types of tasks

The verification can be carried out in a specialized program directly at the company’s office, during an oral conversation, in writing at home, or online.

It is best if the candidate completes assignments at home, when he is not stressed. If you are confident in your abilities, you can easily cope with the task.

Testing accountants for professional suitability is usually multi-level. The test consists of several blocks.

Express tests

Simple theoretical questions, designed to take 10-15 minutes. They may involve the definition of highly specialized terms, accounting features, account posting, etc.

1. Depositing funds when issuing check books is reflected in the debit of the account...

A."Financial investments";

B.“Special bank accounts”;

C."Current accounts".

2. Shortages and losses from damage to material assets in workshops are included in expenses...

A.administrative;

B.other direct ones;

C.direct material;

D.general production.

3. Passive accounts are accounts for accounting:

A.fixed assets;

B.results of economic activities;

C.sources of formation of assets and rights;

D.property.

4. Based on the timing of preparation, reporting can be divided into:

A.primary;

B.internal;

C.intra-annual;

D.operational.

5. The initial cost of finished products is:

A.the cost of inventories used to manufacture a given finished product;

B.production cost of this finished product;

C.production cost plus distribution costs;

D.the price at which finished products are sold.

Situational tasks

To find the correct answer, you need to carry out calculations, delve into the topic, and refresh your knowledge. Questions may concern ways to optimize taxation and the company's annual profit.

Example

On August 14, 2016, the organization sold a fixed asset (A/M VAZ-2107) at a contract price of RUB 118,000, incl. VAT. The initial cost of the vehicle is 135,000 rubles. Commissioning date: July 27, 2015. Useful life: 60 months.

1. Make accounting entries and determine the financial result (organization under the general taxation regime).

2. Is it necessary to apply PBU 18/02 in this situation?

Working with programs

Software makes life much easier for accountants. But programs can also make mistakes. The specialist must quickly evaluate the data and results and be able to quickly identify possible errors.

Example

The analysis of accounting accounts shows all the economic activities of the organization for the 1st quarter of 2017. Conventionally, we will assume that there were no more transactions and all expenses reflected in the accounts are accepted for tax purposes. Complete the accounting entries at the end of the month, determine the financial result and calculate income tax and VAT. Prepare a brief report for the manager on the amounts of taxes payable to the budget.

During the interview, the candidate may be asked questions related to working with specialized software (1C).

• What typical configurations have you worked with in your practice?
• How does client-bank work in 1C?
• What is the difference between a series and a characteristic?
• What are the differences between 1C 8.2 and 1C 8.1?
• How to organize a standard exchange between BP and ZUP.
• What is a thin client?

Mini-tasks

One or two tasks that will help determine whether the candidate solved the test independently. For example, you may need to calculate the tax base for VAT and revenue.

Example

Income tax, cumulative:

• for the first quarter 600,000;
• in 6 months 930,000;
• in 9 months RUB 1,960,000

The company pays advances every month for income tax. What amounts will the organization pay on October 28, November 28, December 28?

Case questions

They are used during interviews to determine the candidate’s psychological preparation and motivation.

Examples:

• How to control accounts receivable?
• How to speed up invoicing of clients?

Be prepared for the fact that you will have to spend more than one hour completing the test. The level of difficulty of the tasks depends on the position you are applying for. Tests always start with the easier ones. As a rule, in 80% of cases the assignment is given at home.

According to statistics, out of 20 applicants, only 5 take the test, and only 1 of them is correct.

Testing rules

Don’t think that if a test is given to take home, you can easily find the answers on the Internet. This is wrong! Yes, there are a lot of examples on the Internet, but the employer is also ready for the candidate to use the Internet to solve problems. The test takes about 3 days to complete.

Even if you find ready-made tests with answers, do not rush to rewrite them, because your version will most likely have changed the wording and data.

Even one number affects the result. In addition, in the office, if you are invited again, they will offer to solve the task to determine whether you completed the test yourself.

To demonstrate to the employer your professional qualities, your potential and capabilities, you can prepare at home.

Of course, this will take time, because you will have to get old notes and books, repeat terms and formulas. Familiarize yourself with the field of activity of the enterprise, its specifics, develop your own strategies that can be useful and effective, because successful companies hire people not for their past achievements, but for their future ones.

Professional testing for the position of accountant

Applicant_________________
Date _______________________
1. Can the costs of paying compensation for a company’s delay in wages be taken into account when calculating income tax?
a) yes
b) no
c) in some cases

2. For tax accounting purposes, the initial cost of intangible assets created by the organization itself is determined as:
a) the amount of actual expenses for their creation, production, with the exception of taxes included in expenses in accordance with Chapter 25 of the Tax Code of the Russian Federation
b) the amount of actual expenses for their creation, production
c) the amount of actual expenses for their creation, production, excluding the amounts of all taxes of the organization

3. The average number of company employees to submit a report to the tax office is calculated:
a) taking into account all employees, including those working under civil contracts and part-time, as well as employees of branches
b) taking into account employees working under an employment contract, performing permanent, temporary or seasonal work
c) taking into account all employees, regardless of the source of financing their payments

4. A shortage of fixed assets discovered as a result of an inventory, if the culprit is not identified, can be written off:
a) at his own expense
b) on the financial result of the organization’s activities
c) due to added capital

5. For officials who fail to post cash to the cash register, a fine is established:
a) three times the amount of unpaid cash
b) from 40 to 50 minimum wages
c) from 4 to 5 times the minimum wage

6. One company purchased a car from another on leasing terms. Who should pay the transport tax in this case?
a) lessor
b) lessee
c) the one for whom permanent registration with the traffic police has been issued

7. The actual cost of inventories contributed to the contribution to the authorized capital of an enterprise by an individual is determined based on:
a) market value on the date of capitalization
b) monetary value agreed upon by the founders
c) the cost at which they are reflected in the tax accounting of the organization

8. Is it necessary to indicate the amounts of payments made by payment cards in the receipt order and in the cash book?
a) no
b) yes
c) in some cases

9. Which period should be considered a tax and reporting period in relation to the unified social tax?
a) tax – year, reporting – year
b) tax – quarter, reporting – month
c) tax – year, reporting – quarter

10. A company employee was injured on the way to work. How is his sick leave paid in this case?
a) the first two days - at the expense of the employer, starting from the third - at the expense of the Federal Social Insurance Fund of Russia
b) entirely at the expense of the Federal Social Insurance Fund of Russia
c) entirely at the expense of the employer

11. Are all companies required to conduct workplace certification?
a) all without exception
b) only those that changed the technological process
c) only those that replaced production equipment

12. Does a commercial organization have the right to collect donations in favor of third parties?
a) has
b) has, but with restrictions
c) a commercial organization must conduct such activities through charitable non-profit organizations

13. In a small enterprise, the average number of employees for the previous calendar year should not exceed:
a) 100 people inclusive
b) 200 people inclusive
c) 250 people inclusive

14. The company was forced by a court decision to reinstate a previously dismissed employee. From what time does this employee receive average earnings for forced absence?
a) from the first day of absence from work
b) from the date of issuance of the dismissal order
c) from the date of issue of the work book

15. When must a company notify the tax system of the loss of the right to use the simplified taxation system?
a) within 15 calendar days after the end of the reporting or tax period
b) within 10 calendar days after the end of the reporting or tax period
c) within 20 calendar days after the end of the reporting or tax period

16. Amounts of “input” VAT on expenses related to activities not subject to VAT:
a) are included in unrealized expenses taken into account when calculating income tax
b) are not included in expenses taken into account when calculating income tax
c) are included in those expenses for which the “input” VAT was presented

17. Employees of the institution were sent to a training seminar. Is it possible to pay in full in advance for their participation?
a) yes
b) no
c) yes, subject to special conditions

18. Creating a reserve for vacation pay:
a) mandatory for all organizations
b) must be provided for in the accounting policies of the organization
c) mandatory only for organizations with a seasonal production cycle

 19.; In accordance with the Labor Code of the Russian Federation, what calculation period is accepted when calculating the average earnings for the days an employee is on a business trip?
a) 3 months
b) 12 months
c) 12 months, unless otherwise provided by the collective agreement and does not worsen the employee’s situation

20. Which accounting entry reflects the accrual of dividends to shareholders who are not employees of the organization?
a) Debit 75 Credit 80
b) Debit 91 Credit 75
c) Debit 84 Credit 75

21. The posting of goods received as a contribution to the authorized capital is reflected by the following entries:
a) Debit 75 Credit 80, Debit 41 Credit 75
b) Debit 80 Credit 75, Debit 41 Credit 80
c) Debit 41 Credit 86, Debit 86 Credit 91

22. The company is obliged to report the hiring of a foreign worker from a visa-free CIS country:
a) to the migration service
b) to the employment fund
c) to the migration service, employment fund and tax office

23. Write-off of the cost of work upon delivery to the customer of finished products manufactured under a contract for the processing of customer-supplied raw materials is reflected in the accounting records of the processing organization by the entry:
a) Debit 90 Credit 43
b) Debit 90 Credit 20
c) Debit 91 Credit 43

24. Write-off of the cost of materials lost as a result of natural disasters is reflected by posting:
a) Debit 99 Credit 10
b) Debit 84 Credit 10
c) Debit 91 Credit 10

25. When checking the cash register and cash transactions during the audit, a shortage of cash was identified. What actions should the accountant take?
a) write off the amount of the shortfall as the organization’s losses
b) write off the amount of the shortage as production (circulation) costs
c) assign the amount of the shortfall to account 94

26. The company advertises its products in various magazines. Where should advertising costs be allocated?
a) for entertainment expenses
b) for expenses not taken into account for tax purposes
c) other expenses associated with production and sales

27. The company carries out two types of activities and keeps records in different accounting programs. How many shopping books should she have?
a) one
b) two
c) one, but consisting of two sections

28. Is the period of full-time study at a university included in the insurance period when calculating sick leave?
a) yes
b) no
c) includes only the period of full-time study at a state university

29. When is the vacation payment for a company employee made?
a) no later than three days before the start of the vacation
b) no later than two days before the start of the vacation
c) no later than the day before the start of the vacation

30. When should expenses for renovation of a rented office be written off?
a) in the reporting period in which these expenses were incurred
b) distribute the write-off of expenses over the term of the office lease
c) it doesn’t matter when

31. Is it necessary to pay compensation to employees working in a company under a contract agreement for unused vacation upon dismissal:
a) yes
b) no
c) depends on the decision of the company management

32. If a company employee’s period of illness occurred, including on holidays, are they subject to payment?
a) yes, on a general basis
b) no, not subject to
c) yes, but under special conditions

33. Where should a company transfer environmental payments and submit reports on them?
a) to Rostekhnadzor
b) to the tax office
c) to another organization

34. How to show deposits on the balance sheet?
a) as cash
b) as financial investments
c) another option

35. Are the payments provided for by the remuneration system, for which the Unified Social Tax is accrued in terms of the Social Insurance Fund, included in the calculation of average earnings?
a) yes
b) no
c) partially

36. What expenses in tax accounting should include contributions to the Pension Fund of the Russian Federation for the insurance and funded parts of the pension?
a) to straight lines
b) to indirect
c) to others

37. To manufacture products, the company received a loan from a bank. Which account is used to record loan interest?
a) score 91
b) score 43
c) count 52

Interpretation of responses

25-37 correct answers
The applicant was able to answer most of the questions correctly. This suggests that he knows the theory and practice of an accountant. Most likely, the applicant has practical experience and will be able to be effective as an accountant in a commercial organization.

19-24 correct answers
The applicant was able to answer more than half of the questions correctly. This suggests that he has certain gaps in knowledge that can be eliminated in the process of practical activity under the guidance of a more experienced mentor.

1-18 correct answers
The applicant failed the test task; he does not know the basics of legislation on accounting and taxation in the Russian Federation. It is not recommended to hire him.

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Test in the discipline “Accounting”, on the topic “Primary documentation”. For students of the humanities majoring in Economist. Correct answer options are marked with a “+” symbol.

Market value is applied in the case of:

• -: materials release
• +: capitalization of surpluses identified during inventory
• -: writing off shortages identified during inventory

Documents drawn up on the basis of homogeneous primary documents are:

• -: consolidated
• -: multiline
• -: combined
• +: cumulative

According to the volume of information (method of execution), documents are classified into:

• -: primary and summary
• -: internal and external
• +: one-time and cumulative

According to the place of preparation, documents are divided into:

• -: primary and summary
• -: single-line and multi-line
• +: internal and external
• -: one-time and cumulative

By purpose, documents are classified into:

• -: primary and summary
• -: single-line and multi-line
• -: internal and external
• +: administrative, acquittal, accounting and combined

Based on the time of preparation, documents are classified into:

• +: primary and summary
• -: single-line and multi-line
• -: internal and external

According to their structure, documents are classified into:

• -: primary and summary
• +: tabular, questionnaire, combined
• -: internal and external

External documents include:

• -: payrolls
• -: receipt orders
• +: supplier payment request
• -: payment request to the buyer

Taxation of accounting documents:

• +: expression of natural indicators in value terms
• -: control of correct filling of required details
• -: indication of invoice correspondence
• -: control of the legality of a business transaction

Corrections in primary documents:

• -: allowed only in cash and bank documents
• -: not allowed
• +: specified corrections are allowed, except for cash and bank documents
• -: at the discretion of the chief accountant

Which of the following details of the primary document is not mandatory:

• -: name of company
• -: date of document preparation
• +: current account number
• -: Title of the document

Anyone who has applied for a job at least once knows that you need to go through an interview. But often this is too little to assess the professional skills and personal qualities of the applicant.

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Therefore, testing is carried out, which is especially helpful if there are several candidates for one position.

Is it necessary

Every company has a certain hiring process. As a rule, a manager needs his employees to be not only true professionals, but also to harmoniously join the team. In addition, there are positions that require a person to be stress-resistant, creative, sociable, or have other qualities.

How can you tell if the applicant has them? Conduct special tests. Therefore, you need to be prepared for the fact that you will have to undergo testing. You will be asked questions to answer. There may be answer options, but in some tests you need to look for them yourself.

What gives

The tests are designed in such a way that from the answers you can understand:

• whether the applicant has the required level of professional skills;
• how developed is his intellect;
• what are his personal qualities, psychotype;
• is he honest or allows himself to lie;
• can he learn new things?

Testing is considered a scientific approach, so it will show a more objective picture than the personal opinion of the HR employee. Although an interview is also used in this case.

It is usually the initial step in hiring. If the candidate makes a positive impression, he is offered a test. This is how modern companies recruit staff.

What are the types

Depending on the goal set by the head of the company, certain tests are selected. Moreover, each position has its own set.

There are these types of tests:

• psychological;
• verbal;
• mathematical (numerical);
• brain teaser;
• for stress resistance;
• for attentiveness;
• personal.

Psychological

This type of testing is used to find out what kind of person came to get a job. This may be a pessimist or an overly touchy person, which will not have a very good effect on the collective spirit.

Therefore, the test may contain the following questions:

1. Are you most often cheerful and carefree?
2. Are you capable of being offended for a long time?
3. Can you cry?
4. How quickly does your mood change?

In this test you need to answer “yes” or “no”. Depending on the answers, the corresponding result will be obtained. Of course, you can write a lie, but usually the questions are chosen so that this is revealed.

In order not to confuse a person with questions, psychological tests can be used based on the choice of colors, for example, the Luscher test. Here you just need to choose from eight colors the one you like best at the moment. The result is a psychological picture of the individual.

Verbal

This type of test is considered the most difficult. It is associated with a person's speech abilities. Typically, the applicant is presented with a text that needs to be read quickly and then answered specific questions using three answer options: false, true, or insufficient information.

A minimum of time is also allocated for this. Also, as a verbal test, they may be asked to choose synonyms for words, determine the meanings of words, etc. Such tests are most often used when hiring for the position of teacher, secretary or translator.

Mathematical

To understand what a candidate's analytical abilities are, he is offered mathematical tests. If an accountant or economist is needed for a team, their abilities will definitely be tested using such tests.

It is important that a person not only knows how to count, but also be able to perform more complex operations with numbers. Math tests ask you to do various calculations, including using fractions, finding proportions, understanding diagrams, and working with graphs.

For all problems you need to find the correct answers, for which you will need to turn on logic. For example, try this task:

What will be the answer to the problem: 2017*2017-2017-2016*2017=?

In this case, you don't need to do the multiplication, but just think, and then you will understand that the answer will be zero.

brain teaser

Tests when applying for a job can be logical, that is, they can check how smart a person is.

This quality is welcome in any position, because it is important that the employee knows how to think outside the box and reason well. And to do this you will need to focus on the proposed task, no matter how absurd it may be.

For stress resistance

This quality of resistance to stress is most needed in positions where there is communication with clients. Although another employee who is not thrown off balance by a nervous situation will also be considered a valuable personnel.

The simplest test for stress resistance will be a series of questions like: how well do you sleep, do you trust people, do you like jokes, etc. It is much more difficult if they offer a stress interview.

There they may voice some situation and ask you to find a way out of it. And they may even accidentally spill coffee on you to see how you react to it.

For attentiveness

In fact, attentiveness will be required when taking any test. But there are special tasks that allow you to determine how attentive a person is. For example, choose from six figures the one that should continue the top row.

If you look closely at the three figures already present in the first row, you will see the pattern in which they are located. Having defined it correctly, you will find that the solution will be figure number one.

Personal

Personality tests are a type of psychological test. Thanks to them, the candidate’s temperament is determined. If he turns out to be choleric, and a calm person is needed, the job will most likely be refused.

But in some positions, an active psychotype, on the contrary, is necessary. Therefore, it is important to identify all personality traits, which is impossible in a normal conversation.

Testing procedure

Pre-employment testing is a practice that is not regulated by law. This is especially true for tests that are not aimed at identifying the candidate’s professional suitability.

That is, any psychological tasks, as well as to determine the level of intelligence, cannot serve as a reason for refusing an applicant. But if the employer has correctly formalized the testing procedure, everything will be legal.

To do this, an internal regulatory act must be developed and approved, which spells out everything related to testing:

• tests for different positions;
• stages of implementation;
• persons who are authorized to conduct testing.

Testing can be carried out at the company's office, where paper forms with questions and drawings are issued. Answers are entered manually. A computer version is also possible, using special programs.

Another type of testing is remote testing. You don't need to come to the office for this. All tests are posted on the portal, to which access is given.

Peculiarities

Each position will require a number of qualities that the applicant must have. Here are three options as an example:

• An accountant needs the ability to handle large amounts of information. This is a person who constantly deals with numbers and calculations. Moreover, he must not only make calculations quickly and accurately, but also be able to find patterns. Therefore, the applicant for this position will definitely be offered mathematical, logical tests and attentiveness tasks;
• It is also common for a lawyer to work with a large amount of information. You need to not only understand it, but also analyze it, that is, think analytically. This profession also involves communicating with clients. Tests are selected accordingly;
• For a personnel officer, the most important thing is working with people, so hiring will not be possible without passing verbal tests. But HR department employees also deal with documents, which means they must be as careful as possible.

Is it possible to refuse

If the employer has the tests recorded in the relevant regulatory document, it is impossible to refuse this. Or rather, this can be done, but the result will be the same - you will not be hired, and legally. If you request such a document and they do not provide it to you, it means that everything is being done without completing the necessary papers.

In this case, you can refuse, but it is unlikely that you will be hired for the desired position. Nobody wants problem employees on their team.

If you go to court about this, it will be difficult for you to prove that you are a very good worker, and you were not hired illegally. Therefore, it is better to prepare well and get tested.

How to prepare

To successfully pass the test, you will need the following:

Knowledge	Improve your professional level. Then you will be confident. Take a pre-test online
Calm	If you are overly emotional and may become agitated, take a sedative before the test. You can also use auto-training
Honesty	Always answer truthfully, then you won’t get confused in questions
Attentiveness	Read the questions, paying attention to all the nuances. Don't rush, even if the test is timed. If a question seems difficult, don’t dwell on it. Before you take the test, look at the answers again.

How does the employer use the result?

Once you take the tests, they will be processed. The person in charge will check whether your results correspond to what an employee should have for a certain position.

If you are hired, your test results will help you make further connections based on your personality. If there were many candidates for the position, the results will be used to select the best.

The employer has the right to choose testing in order to determine whether the applicant is suitable for him or not.

This increases the productivity of the entire team. The candidate for the position must understand this and demonstrate his best qualities during testing.