Tests for an accountant for implementation. What tests and tasks accountants have to solve at interviews

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The desire of the employer to protect themselves from incompetent personnel is quite natural. The fears are all the more justified when it comes to the employment of an employee whose erroneous actions can lead to significant costs. For this reason, tests for accountants when applying for a job are widely used.

Target orientation of tests

If earlier, when hiring, an accountant was usually asked to write several entries, today they check the whole range of his knowledge and skills, personal and professional qualities. What methods are used for this?

Unlike many economic specialties, the profession of an accountant requires not so much general erudition and theoretical knowledge as possession of very specific skills. Higher education in the specialty or awareness of the news of macroeconomics does not guarantee sufficient qualifications, dexterity and experience.

To check them, specialized testing of an accountant when applying for a job is best suited, which is designed to:

• demonstrate the level of knowledge of the applicant;
• ensure their objective assessment;
• as a result - to establish the suitability of the applicant for the vacant position.

Some employers, for example, large organizations or representative offices of foreign companies, along with testing narrow professional abilities, practice tests for other purposes:

• IQ checks - development and level of intelligence - authorship of Eysenck or Amthauer;
• general and special abilities, including the perception and analysis of numerical and verbal information;
• psychological, motivational (for example, socionic, color, frustration reactions).

But you don't have to stop at them. Firstly, it is quite difficult to predict the content of general tasks and prepare for them, and secondly, they are much less common than professional ones. It is very unlikely that, when hiring for an individual entrepreneur or a small domestic enterprise, the applicant will be faced with the need to pass intricate personality tests. And even if they are issued to the applicant, there will be no one to really evaluate the answers.

The outcome of testing is fundamentally important for employment. However, it is not the only source of applicant data. The results obtained during the performance of tasks are always supplemented with information from interviews, resumes and recommendations.

What qualities of applicants are checked by tests?

Requirements for an accountant when applying for a job depend on many factors:

• scope and specifics of the organization, its size and structure;
• tax accounting policies;
• vacant position - accountant or assistant;
• the personal expectations of the person empowered to make the hiring decision.

The chief accountant is the second or third (if there is a deputy head) person of the company. His daily functional duties are far from writing postings and are:

It is impossible to test a person's abilities in such large-scale areas with tests. However, standard tasks are offered to applicants for such a position. The motivation for such actions is as follows:

• the chief accountant should not lose touch with ordinary accountants;
• his knowledge and practical skills should be enough to successfully pass any test;
• to see the mistake of a subordinate, it should be enough for the chief accountant to look at the balance sheet.

When it comes to ordinary accountants, the main requirements may not be a thorough knowledge of the law, but the perfection of skills in the 1C system. In large hierarchical companies, the principle “there is someone to think, you work” is often applied to assistants and junior accountants. Even posting cards are written by executives. In this case, during the interview, the applicant will be required to:

• the speed of completing tasks in 1C;
• impeccable performance discipline and the absence of unnecessary questions.

Dependence of requirements for an accountant on the evaluator

The ability to write postings for a modern accountant is necessary in the same way as the skill of dividing five-digit numbers into a column for an ordinary citizen. However, if the chief accountant of the organization is a representative of the older generation, this and similar knowledge must be refreshed before the interview. He will probably give out written tasks, which will have to be done by hand, without using reference materials.

If the applicant hopes to get a job in a large firm, you can expect that tests for hiring an accountant will be prepared by financiers and extra-class auditors, as an option - representatives of a recruiting agency.

In such cases, it is necessary to prepare for the examination of professional knowledge especially carefully. In addition, it is worth practicing to pass tasks for intelligence.

The applicant should be prepared for the fact that an individual entrepreneur or the head of a small business may invite him to take tests on one of the public Internet resources. Therefore, in order to prepare for an interview, it makes sense to practice online. If the result is not good enough, it will be possible to refer to the outdated tasks and their inconsistency with current legislation.

Tests at the key stages of assessing an applicant for an accountant position

Monitoring the professional knowledge of accountants in reputable institutions usually involves three separate sequential steps:

• checking the ability to work with the software;
• interview;
• diagnostics of special knowledge.

At the first stage, the applicant is offered to demonstrate:

• possession of elementary skills in working with an accounting program;
• knowledge of key areas of accounting;
• the ability to properly calculate taxes.

The second stage allows the employer to determine:

• areas of accounting in which the applicant is most competent or in which he worked (for example, production, trade, construction);
• areas of accounting, which he independently conducted as part of a department or team of accountants.

The activities of the third stage are aimed at:

• checking the skills of working with those areas of accounting that the applicant will mainly encounter with this employer;
• assessment of the level of qualification in this field.

Of the three described stages, two (the first and last) are mainly test ones. And only the second intermediate stage usually takes the form of an interview, a discussion of a resume or drawing it up according to the employer's own form. Tests during the interview, if provided, then to assess the personal qualities and motivation of the applicant.

Tasks of the first and third stages are a series of questions, tasks or other relatively short tests. Their result is expressed in a quantitative or other form accessible for evaluation and review. Employers use different types of tasks, in most cases combining them. An applicant for a vacant position of an accountant may be offered to pass accounting tests when applying for a job:

• in a specially prepared program;
• online, on one of the Internet resources;
• in writing, issuing tasks in printed form;
• orally - in the form of "question-answer".

Closed and open tests: purpose of application and examples

The simplest option is a question with multiple answers, one of which is correct. With the help of closed tests, in most cases, knowledge is checked:

• basics of tax and civil law;
• accounting accounts;
• tax rates;
• reporting deadlines.

Here are some examples.

• Is it permissible during the use of one of the intangible assets to modify the method of its depreciation according to accounting?

1. no, since it is fixed at the time of posting;
2. permissible, because verification, and, if necessary, clarification of the depreciation method should be carried out annually;
3. it depends on the accounting policy of the institution.

• On which accounts should a non-trade institution record packaging?

1. account 41;
2. count 10;
3. any of the above.

The second type of tasks is open employment tests for accountants. They may imply a choice of several correct options from the proposed options. Or the test-taker may not agree with any of the proposed answers and formulate his own. For instance:

• A person who is not registered in the state works at an enterprise under a civil contract for the performance of work. Do I need to pay monthly contributions to the FIU, FSS?

1. yes, it is a must;
2. No, you need to pay once, at the time of full payment;
3. depends on the terms of the contract;
4. your own version (since there is no correct answer in the test, it should be indicated that contributions to the compulsory state insurance funds are not made under civil transactions).

• Under what circumstances is the calculation of depreciation on intangible assets suspended?

1. in case of bankruptcy of the organization;
2. when there is no revenue for more than a month;
3. if this asset is not used for production purposes;
4. your own version (you need to write that it is impossible to stop depreciation before the end of the useful life).

Test check of skills in 1C

The most common accounting program for individual entrepreneurs, small or medium-sized organizations-employers is "1C: Enterprise". Experience with her is preferred. If the applicant used something else at the previous place (BEST, Microsoft Dynamics NAV or Parus), it is advisable to practice the educational version or take courses before employment.

Control is carried out in the form of test tasks that are adequate to the daily actions of a real accountant, which are to be performed in the 1C program. This may take an hour or two to complete. The purpose of this event is:

• checking the ability to use 1C;
• determination of the level of professional competence;
• control of knowledge of tax legislation and experience in the calculation of taxes and fees.

Accounting tests when applying for a job are provided to the applicant in paper form and include the following initial conditions:

• description of the accounting policy regarding taxation;
• account balances as of the beginning of the calendar period;
• journal of business transactions.

The essence of the task is the following. For the set time in the 1C system:

• enter business transactions;
• establish financial results;
• calculate the amounts payable for property tax, income tax to the federal and regional budgets, personal income tax, VAT (payable or refundable);
• to generate a summary balance sheet and a general report on the postings carried out for the calendar period.

Task in 1C with an empty database

In order to test the skills of using the applicant, they can be allowed to work with both educational and commercial versions of 1C. The applicant must be ready to open the sample configuration program and enter information from scratch. To do this, the necessary information is given to him in printed form. Would need:

• fill in the "Banks" directory: set the main bank, indicate the account and other accounts; directory "Subdivisions" - enter data on the structural components of a fictitious organization;
• issue orders for hiring a manager and an accountant (at the same time, do not forget to enable the checkboxes “tax resident”, “calculate taxes from the payroll” and correctly set the monthly salary, the account for allocating expenses for accruing salary, the type of deduction from the employee, the items of expenditure for other deductions regarding the payroll - state insurance from the National Assembly and P3);
• enter information about the organization: date of registration, name, legal form, code of the tax authority (be sure to make sure that the main account is indicated on the “Bank” tab);
• correctly fill in the data to start the analytical accounting of production costs, general business needs, distribution costs.

The second part of the task is the execution of a number of current operations, for example:

They may also require:

• formation of a payment order for printing;
• invoice preparation;
• reflection in accounting of the fact of completion of an intermediate stage of work on a transaction with a customer.

How not to get lost in testing

Success comes to the persistent. The quality and speed of answers directly depend on the efforts spent by the applicant on preparation and on how close the control material is to him.

Each institution using test items has its own approach to developing and evaluating them. But if the applicant in the process of preparation gives himself the trouble to practice passing tasks of different types, then the end result will be noticeably better.

When you receive an invitation to take test assignments for accountants when applying for a job, do not be shy. There is nothing wrong with asking a representative of the employer what kind of tasks you have to perform. If such an opportunity exists, it is advisable to ask about the nature of the questions of those who have already been interviewed in this organization before, even for a different position.

It is worth taking advantage of the possibilities of Internet resources in order to:

• Refresh general knowledge of accounting;
• prepare for questions that reflect the industry specifics of the enterprise (production, provision of services, public catering);
• reread the provisions of tax regulation;
• practice passing professional, and if any, also intellectual or psychological tests.

On testing, you should be calm, collected and extremely attentive. The applicant may not guess what qualities tests for accountants are aimed at revealing when applying for a job. For example, if for an enterprise "hands-on" or problems with the Federal Tax Service are not uncommon, an important quality of an accountant is nerves of steel. In this case, the number of issued tasks may obviously exceed that which can be completed in the allotted time period. The place will be given to the applicant who does not panic - does not give up and does not instruct the “birds” at random, but gathers his thoughts and does everything that is possible in this situation.

There is no need to rush to complete the task - it is better to take a few minutes to make sure that you understand it correctly. If necessary, you can always ask again the meaning of the question if its wording is vague or ambiguous. If a test or task is not given, it is worth skipping it and returning to the solution later.

Preparing for a job test

a) it is an orderly system for collecting, registering and summarizing information in monetary terms about the property, obligations of the organization and their movement through continuous, continuous and documentary accounting of all business transactions,

b) this is the formation of complete and reliable information about the activities of the organization and its property status.

Accounting must be kept

a) only organizations located on the territory of the Russian Federation,

b) all organizations located on the territory of the Russian Federation, as well as branches and representative offices of foreign organizations, unless otherwise provided by international treaties of the Russian Federation.

Elements of information about the financial position of the organization are-

a) income, liabilities, capital.

b) assets, liabilities, capital.

Assets are -

a) business assets

b) cash.

Commitment, this is

a) economic benefits

b) debt.

capital, this

a) profit, investment of the owner,

b) borrowed funds.

Income is-

a) economic benefit, during the reporting period, from the sale of products, works, services, interest and dividends receivable and other income,

b) economic benefit, in the future, from the sale of products, works, services, interest and dividends receivable and other income.

Consumption, this is

a) this is a decrease in economic benefits during the reporting period, the emergence of obligations, the cost of producing products, works, services,

b) decrease in capital.

The fixed assets are

a) equipment and tools,

b) property with a useful life of more than one year.

Intangible assets are

a) objects of long-term use that do not have a physical basis, but have a valuation and generate income,

b) patents, trademarks, inventions.

Capital investment is

a) design and survey work,

b) the cost of construction and installation work, the purchase of equipment and other capital costs.

Financial investment is

a) investments of the organization in securities, authorized capital, loans provided to other organizations,

b) bonds and debt obligations.

Current assets are

a) fixed assets, intangible assets,

b) materials, cash, short-term financial investments, funds in current settlements.

Accounts receivable is

Accounts payable is

a) the debt of the organization to other organizations,

b) the debt of other organizations to our organization.

Retained earnings is

a) net profit of the reporting year,

b) gross profit.

Double entry, it's-

a) a recorded business transaction in the same amount twice on the debit and credit of the same accounts,

b) reflected business transaction in the same amount twice on the debit and credit of different accounts.

Active accounts are

Passive accounts are

a) accounts intended for accounting of property,

b) accounts for recording liabilities.

Synthetic accounts, it's-

a) accounts on which the property of the organization and business processes are reflected in a generalized form,

b) cost accounts.

Analytical accounts, this is

a) additional accounts opened to synthetic accounts for the purpose of detailing indicators,

b) accounts taking into account business processes.

Sub-accounts are called -

a) active and passive accounts,

b) groups of accounts of analytical accounting.

An example chart of accounts consists of:

a) 8 sections,

b) 6 sections,

c) 10 sections.

The balance sheet is

a) form No. 3,

b) form No. 1,

c) form No. 5.

Inventory is...

a) checking the property and liabilities of the organization by counting, measuring and weighing,

b) verification of the completeness of accounting of property,

c) comparison of liabilities with accounting data.

Cash is held in accounts

a) 50,60,70,

b) 50.51.52.55.

The primary documents for accounting for cash are-

a) incoming cash order, outgoing cash order, cash book,

b) a check, an announcement for a cash contribution,

c) advance report.

The cash limit is

a) the amount of money established by the organization for storage at the cash desk,

b) the amount of cash in foreign currency.

Cash limit is set

a) the tax office

b) a bank serving the organization.

c) leader.

Non-cash forms of payment, this is

a) settlements on payment orders, settlements on collections, letters of credit, checks,

b) checks, bills.

Payment order is

a) an order from the account holder to the bank to transfer funds to the beneficiary's account ,

b) the primary document on the guarantee.

a) a debt obligation

b ) a written instruction from the drawer of the check to the bank to issue the amount indicated in the check to the holder of the check.

The chart of accounts does not provide for a sub-account:

a) 50-1 "Cash office of the organization",

b) 50-2 "Operating cash desk",

c) 50-3 "Money documents",

d) 50-4 "Currency cash desk".

Wages issued from the cash desk of the organization to employees are reflected in the accounting posting:

a) Dt 70, Kt 50,

b) Dt 71, Kt 50,

c) Dt 73, Kt 50.

The property tax is transferred from the current account:

a) Dt 68, Kt 52,

b) Dt 68, Kt 51,

c) Dt 68, Kt 50.

Fixed assets purchased for a fee are accepted for accounting:

a) at the current value on the date of acceptance for accounting,

b) in the amount of actual acquisition costs, including delivery and installation costs, excluding reimbursable costs.

Sold fixed assets. Wired up. Choose the correct option:

a) Dt 91, Kt 01, b) Dt 90, Kt 01,

Dt 02, Kt 91, Dt 02, Kt 90.

Depreciation of fixed assets is calculated:

a) once a quarter

b) depending on the method of depreciation,

c) monthly.

Inventories are reflected in the accounting records:

a) 10.41.43,

b) 10.41,

c) 01.04.

The receipt of materials from suppliers is reflected in the accounting entry:

a) Dt 10, Kt 60, b) Dt 10, Kt 60,

Dt 68 VAT subaccount, Kt 60, Dt 19, Kt 60.

Released materials for production are reflected in the accounting entry:

a) Dt 10, Kt 20,

b) Dt 10, Kt 25,

c) Dt 20, Kt 10.

Released materials to auxiliary production are reflected in the accounting entry:

a) Dt 10, Kt 26,

b) Dt 10, Kt 23,

c) Dt 20, Kt 10.

VAT on acquired inventories is reflected in the accounting entry:

a) Dt 76, Kt 60,

b) Dt 68, Kt 60,

c) Dt 19, Kt 60.

The write-off of the cost of goods sold is reflected in the accounting entry:

a) Dt 90, Kt 41,

b) Dt 91, Kt 41,

c) Dt 99, Kt 41.

The basis for calculating wages is not:

a) limit-fence card,

b) a contract

c) time sheet.

Settlements with personnel for remuneration are reflected in the account:

a) 73,

b) 70,

c) 71.

The issued salary from the cash desk of the organization is reflected in the accounting entry:

a) Dt 70, Kt 50,

b) Dt 71, Kt 50,

c) Dt 50, Kt 70.

Wages not received on time

a) reserved

b) is deposited,

c) is written off.

The total amount of alimony deducted from earnings must not exceed:

a) 75%,

b) 25%,

c) 50%.

The amount of benefits for pregnancy and childbirth is issued in the amount of:

a) 100%,

b) depending on the length of service,

c) 80%.

Wages, according to the Labor Code of the Russian Federation, are paid:

a) once a month

b) at least twice a month

c) once a week.

The unified social tax is taken into account on the account:

a) 68,

b) 69,

c) 67.

The balance of finished products in the warehouse is reflected in the balance sheet of the organization:

a) only at actual cost,

b) only at the standard (planned) cost,

c) according to the actual or standard (planned) cost, depending on the accounting policy.

Finished products are accounted for:

a) 41,

b) 40,

c) 43.

Written off the cost of finished products for sale:

a) Dt 90, Kt 43,

b) Dt 91, Kt 43.

Payment by the buyer of finished products through the current account is reflected in the accounting entry:

a) Dt 51, Kt 62,

b) Dt 51, Kt 76,

c) Dt 50, Kt 62.

Goods intended for sale or resale are accounted for:

a) 40,

b) 41,

c) 42.

The actual time spent by an employee on a business trip is determined by:

a) according to the time sheet,

b) according to the marks in the travel certificate,

c) in accordance with the order to send the employee on a business trip.

The source of information on the facts of the issuance of funds under the report and their use are:

a) journal-order of account 71,

b) advance report with supporting documents.

The accountable person is obliged to submit to the accounting department a report on the amounts spent within:

a) 3 working days,

b) 3 calendar days,

c) 5 working days.

The funds issued to the accountable person from the cash desk are reflected in the accounting entry:

a) Dt 71, Kt 50,

b) Dt 72, Kt 50,

c) Dt 50, Kt 71.

An excessively issued accountable amount, handed over to the cashier, is reflected in the accounting entry:

a) Dt 71, Kt 50,

b) Dt 73, Kt 50,

c) Dt 50, Kt 71.

The financial result from the sale of products is determined on the account:

a) 90,

b) 91,

c)99.

At the end of the reporting year, the amount of the identified net profit of the organization is written off to the account:

a) 80,

b) 84,

c) 90.

The indicators of Form No. 2 "Profit and Loss Statement" characterize:

a) the property status of the organization,

b) the financial results of the organization,

c) the capital of the organization.

Operating and non-operating income and expenses are recorded in the account:

a) 80,

b) 90,

c) 91.

Shortfalls and losses from damage to valuables are taken into account on the account:

a) 94,

b) 90,

c) 91.

The acquired long-term loan is reflected in the accounting entry:

a) Dt 51, Kt 67,

b) Dt 51, Kt 66,

c) Dt 50, Kt 67.

Interest payable on a long-term loan is reflected in the accounting entry:

a) Dt 08, Kt 67,

b) Dt 91 -2, Kt 67,

c) Dt 44, Kt 67.

70. The main tasks of accounting and control of cash transactions are:

a) ensuring the safety of funds, the legality of the integrity of their spending;

b) receipt and issuance of money;

c) monitoring the full posting to the cash desk of cash received from the bank;

71. Enterprises must settle their obligations:

a) in cash;

b) by bank transfer;

c) by check;

72. The normative legal act regulating the attribution of expenses is:

a) the law "On Accounting"; Tax Code Part 2; regulation "On the composition of costs",

b) the law "On education and cost";

c) regulation "On the composition of costs";

73. The main sources of information for monitoring settlement relationships are:

a) primary documents;

b) payment orders;

c) bills;

74. An important element of on-farm financial control at the end of the reporting year is:

a) annual report;

b) inventory of receivables and payables;

c) credentials;

75. The main measure used in accounting is:

a) a money meter;

b) property meter;

c) financial results;

76. Responsibility for the organization of accounting in the organization bears:

a) leader;

b) chief accountant;

c) an economist;

77. The accounting policy of the organization should provide:

a) property and liabilities;

b) completeness of reflection in accounting of all facts of economic activity;

c) the activities of the organization;

78. How are the current costs of production and capital investments taken into account in the accounting of an organization:

a) together

b) separately;

c) are not taken into account;

79. Accounting registers are intended for:

a) acceptance of primary documents for accounting;

b) systematization and accumulation of information;

c) reflection of accounts;

80. To ensure the reliability of accounting data, organizations are required to:

a) audits;

b) inventory of property and liabilities;

c) annual reporting;

81. The balance sheet consists of:

a) from one part;

b) two parts;

c) three parts;

82. Which posting characterizes the operation “losses from marriage are written off”:

a) Dt20 Kt28;

b) Dt28 Kt20;

c) Dt28 Kt70;

83. Which posting characterizes the operation “the cost of basic materials was written off for production”:

a) Dt25-1 Kt10-3;

b) Dt25-2 Kt10-6;

c) Dt20 Kt10-1;

84. What posting characterizes the operation "wages accrued to the management of the plant":

a) Dt20 Kt70;

b) Dt25 Kt70;

c) Dt26 Kt70;

85. What posting characterizes the operation “auxiliary materials were used to correct the marriage” -

a) Dt20 Kt28;

b) Dt28 Kt10-6;

c) Dt28 Kt10-1;

86. Which posting characterizes the operation “depreciation of fixed assets of auxiliary production has been accrued”:

a) Dt25-1 Kt02;

b) Dt20 Kt02;

c) Dt23 Kt02;

87. What posting characterizes the operation "written off to the cost of general shop expenses":

a) Dt20 Kt25;

b) Dt26 Kt70;

c) Dt26 Kt02;

88. Which posting characterizes the operation “the final marriage was handed over from production in the amount of actual costs”:

a) Dt28 Kt70;

b) Dt20 Kt28;

c) Dt28 Kt20;

89. Which posting characterizes the operation “accrued basic wages to staff”:

a) Dt20 Kt70;

b) Dt20 Kt69;

c) Dt70 Kt20;

90. Who carries out cash transactions at the enterprise:

a) an accountant;

b) an economist;

c) cashier;

91. Who audits the cash desk:

a) an accountant;

b) appointed commission;

c) an auditor;

92. How is the safety of funds in the enterprise ensured:

a) at a bank

b) in a safe;

c) in a specially equipped room;

93. The reserve capital of the organization is formed:

a) gross profit

b) production costs,

c) net income.

94. Securities must be reflected:

a) in the cash book,

b) in the securities ledger,

95. Define the concept of basic costs:

a) the main costs are those that make up the main share in the cost of production,

b) the main costs are those spent on the production of the main product,

c) the main costs are those caused by the technology of production.

96. Equity includes:

a) stocks and fixed assets

b) liabilities and retained earnings,

c) authorized capital, additional capital, retained earnings.

97. What accounting entry is made when writing off the net loss of the reporting year:

a) Dt 84, Kt 99

b) Dt 99, Kt 84

c) Dt 84, Kt 90

98. Cash for the payment of wages may be kept at the cash desk for:

a) 4 days

b) 5 days,

c) 3 days.

99. The upper limit of the wage fund of the enterprise is established:

a) the law

b) financial authorities,

c) the company itself.

100. The unit of accounting for finished products is:

a) item number,

b) product type,

c) product name.

ANSWERS TO TESTS

Anyone who has applied for a job at least once knows that you need to pass 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, especially helping if there are several candidates for one position.

Is it necessary

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

How to understand if the applicant has them? Carry out specific tests. Therefore, you need to be prepared for the fact that you will have to pass the test. You will be prompted with questions that you will need 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 the answers can be understood:

• 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 an HR employee. Although the interview is also used.

It is usually the first step in hiring. If the candidate makes a positive impression, he is offered to be tested. This is how people are recruited in modern companies.

What are the types

Depending on the goal set by the head of the company, certain tests are selected. And for each position there is a set.

There are such types of tests:

• psychological;
• verbal;
• mathematical (numeric);
• brain teaser;
• on 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 a too touchy person, which will not reflect very well on the collective spirit.

Therefore, the test may include questions such as:

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

In such a 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 based on the choice of colors, for example, the Luscher test, can be used. Here you just need to choose from eight colors the one that you currently like the most. The result is a psychological picture of the personality.

verbal

This type of test is considered the most difficult. It is associated with the speech abilities of a person. Typically, the applicant is offered a text that needs to be read quickly and then answered specific questions using three answer options: false, true, or not enough information.

This also takes a minimum of time. 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 applying for a position as a teacher, secretary or translator.

Mathematical

To understand what the candidate's analytical abilities are, he is offered mathematical tests. If an accountant or an economist is required in the team, their abilities will be checked with the help of such tests.

It is important that a person not only be able to count, but also be able to perform more complex operations with numbers. In mathematical tests, it is proposed to do various calculations, including with fractions, find proportions, understand diagrams, and work with graphs.

For all tasks, you need to find the right answers, which will require the inclusion of logic. For example, try this task:

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

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

brain teaser

Job tests can be logical, that is, to check how smart a person is.

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

For stress resistance

Such a quality as resistance to stress is most needed in those positions where communication with clients takes place. Although another employee who is not unbalanced by a nervous situation will also be considered a valuable asset.

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

For attentiveness

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

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

Personal

Personality tests are a type of psychological tests. Thanks to them, the temperament of the candidate is determined. If he turns out to be a choleric, and a calm person is needed, they will most likely refuse to work.

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

Test procedure

Employment testing is a practice that is not regulated by law. This is especially true of tests that are not aimed at identifying the candidate's professional compliance.

That is, any psychological tasks, as well as determining the level of intelligence, cannot serve as a motive for refusing an applicant. But if the employer has correctly drawn up 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 authorized to conduct testing.

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

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

Peculiarities

Each position will require a number of qualities that the applicant must possess. Let's take three options as an example:

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

Is it possible to refuse

If the employer has the passing of tests recorded in the relevant regulatory document, it is impossible to refuse this. Rather, it can be done, but the result will be the same - you will not be hired, and legally. If you demand such a document, but they don’t provide it to you, then everything is done without completing the necessary papers.

In this case, you can make a refusal, but it is unlikely that you will be hired for the desired position. No one wants problem employees in the 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 pass the test.

How to prepare

In order to successfully pass the test, you will need the following:

How the employer uses the result

When you pass the tests, they will be processed. The person in charge will check how your results correspond to what an employee in a particular position should have.

If you are hired, the results of the tests will help in further networking, taking into account your personality. If there were many candidates for the position, the results will be used to select the best ones.

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. A candidate for a position must understand this and demonstrate his best qualities during testing.

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 - all this is important, but not enough.

When preparing for an interview, mobilize your skills and knowledge as much as possible, and familiarize yourself with the typical tests that applicants for an accountant are asked to solve.

Goals of professional testing

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

Ordinary accountants should 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, organize financial interaction between the company and creditors, investors. Of course, the employer chooses the most qualified applicant for this position.

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

Job types

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

Testing of accountants for professional suitability, as a rule, is multi-level. The test consists of several blocks.

Express tests

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

A."Financial investments";

b."Special bank accounts";

C."Settlement Accounts".

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

A.administrative;

b.other straight lines;

C.direct material;

D.general production.

3. Passive accounts are accounts for accounting:

A.fixed assets;

b.business results;

C.sources of formation of assets and rights;

D.property.

4. According to the terms 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 value of the inventory used to manufacture that finished product;

b.the production cost of this finished product;

C.production cost plus distribution costs;

D.the price at which the finished product is sold.

Situational tasks

Example

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

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

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

Working with programs

Example

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

At 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 the 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 is the organization of a typical exchange between the BP and the ZUP carried out.
• What is a thin client?

Mini tasks

Example

Income tax, cumulative total:

• for the first quarter 600,000.;
• for 6 months 930,000;
• for 9 months 1960 000 rub.

Case questions

Examples:

• How to control accounts receivable?
• How to speed up customer billing?

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

Test rules

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

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

To demonstrate to the employer 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 the terms, formulas. Familiarize yourself with the scope of the enterprise, the 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.