Test your knowledge of an accountant. Accounting and financial reporting in the Russian Federation

As a person planning to work in the field of economics, you need to find out about your professional skills - take a test for an accountant. These are specially designed questions that will assess qualifications, identify topics needed in the future.

Having passed the aptitude test for an accountant, you can objectively determine the level of knowledge. The correct interpretation of the results will allow you to find out the weaknesses and tighten them before submitting your candidacy for the position. Such systems have long been adopted by employers to weed out incompetent workers.

During testing, many qualities are determined:

• specifics of activity;
• tax accounting policy;
• personal preferences;
• position.

To assess the possibility of career growth will help the test for the chief accountant. You will be able to determine the possibility of promotion by setting the right development requirements for yourself. In reputable companies, the qualifications of employees are constantly monitored. This section will be an excellent preparation for you, it will help you to be on top during the assessment of professional skills.

During the passage, do not try to answer quickly. It is necessary to delve into the essence of the issue, to understand its meaning, giving the most accurate result. By focusing on the main thing, discarding other thoughts, you will succeed.

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.

1. Is financial assistance taken into account when calculating the average wage for calculating vacation pay?

b. only those that are not subject to income tax are taken into account

v. only those that are subject to income tax are taken into account

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

a. Administrative expenses

b. Other direct expenses

v. Direct material costs

d. Overhead costs

3. How are errors in financial accounting not corrected?

a. Correction of primary documentation

b. Corrective way

v. Additional wiring

d. Red storno method

4. Which of these expenses are not administrative expenses?

a. depreciation of production equipment

b. communication costs

v. business travel expenses

d. taxes

5.Test. The costs of labor protection, safety and environmental protection at a manufacturing enterprise are included in:

a. Administrative expenses

b. overhead costs

v. Marketing expenses

d. Other operating expenses

6. Which of these expenses are included in the production cost of products (works, services)?

a. variable overhead and distributed fixed overhead costs

b. direct labor costs

v. direct material costs

d. distribution costs

7. What kind of debt cannot be issued a bill of exchange?

for the received work, services

for purchased shares

for the advance payment

for the goods received

8. The actual production cost of the released finished product is reflected in the financial. accounting record

9. Inventories are reflected in the Balance as part of ...

a. Non-current assets

b. Equity

v. current assets

d. Prepaid expenses.

10. Fixed distributed and variable overhead costs are included in the cost price by recording ...

a. Dt 79 Kt 91

b. Dt 23 Kt 91

v. Dt 26 Kt 91

Dt 901 Kt 91

11. The enterprise has ordered from the transport organization services for the transportation of its own cargo. on the terms of piece-rate payment for transport services. What primary documents should an accountant require from a transport organization for the received transport services?

a. Certificate of completion and customer's coupon

b. Certificate of completion, a copy of the waybill of the truck, certified by the transport organization

v. Certificate of completion, bill of lading, customer's coupon

d Certificate of completion, bill of lading

12. Which of the costs of acquiring fixed assets is not included in the increase in their book value

v. state duty

d. insurance payments

Test. 13. What method of estimating inventories at disposal provides for the disposal of inventories in the same sequence in which they entered the enterprise?

a. FIFO method

b. weighted average cost method

v. LIFO method

d. selling price method

Test - 14. What is the criterion for recognizing an asset as a fixed asset?

a. The cost is more than 1000 UAH.

15. Enrolled in fixed assets is an object that does not require commissioning costs from the founder.

a. Dt 10 Kt46

b. Dt 10 Kt15

v. Dt 10 Kt50

Dt 12 Kt 10

16. According to RAS 16, the expenses of the reporting period are not ...

a. withdrawal of capital by the owner

b. increase in liabilities

v. decrease in assets

d. selling costs.

17. Inventories are recognized as assets if:

1. The company will benefit from their use

2. Their value can be reliably determined

Which statement is true?

a. None

b. First

v. Second

18. What is considered the initial cost for finished products?

19. In accordance with the order of the enterprise, the employee returns from a business trip and departs on a new business trip on the same day. How much should he be paid per diem?

a. For two days

b. Per diems for this day are not paid

v. In one day

d. Give out an award

20. The cost of correcting a technically unavoidable defect is included in

a. Other direct expenses

b. Labor costs

v. overhead costs

d. Direct material costs

21. The initial cost of fixed assets in financial accounting is increased by the amount of expenses

a. for overhaul

b. modernization and reconstruction

v. for current repairs

for current, overhaul, modernization and reconstruction

22. Depreciation is:

a. it is a systematic allocation of the cost of non-current assets that are depreciated over the life of the mineral.

v. part of the cost of fixed assets that is transferred to finished products.

d. original or revalued cost less salvage value.

23. In which P (s) BU fixed assets are recognized.

24. Paid by promissory note to the buyer

a. Dt 36 Kt79

b. Dt30 Kt36

v. Dt 34 Kt36

Dt38 Kt 36

25. Test. Acquired non-current assets through an accountable person

a. Dt372 Kt 30

b. Dt15 Kt372

v. Dt20 Kt 372

Dt 97 Kt 372

26. Capital investment is:

a. a set of costs for the acquisition or creation of tangible and intangible current assets.

b. production cost of this finished product

v. production cost plus distribution costs

d. the price at which the finished product is sold

27. Accrued salary by an employee of the construction team

a. Dt 10 Kt46

b. Dt 10 Kt15

v. Dt151 Kt 66

Dt 97 Kt 66

Test #28

a. Dt 10 Kt46

b. Dt 10 Kt15

v. Dt 10 Kt50

Dt 151 Kt 91

29. How long-term biological assets are valued.

a. at fair and cost.

b. Use in economic activity for more than a year (operating cycle, if it is more than a year)

v. If they are credited at original cost.

d. If the operating cycle is less than 12 months

30. Residual value is

a. systematic allocation of the cost of non-current assets that are depreciated over the life of the mineral.

b. the payback period during which the enterprise is used.

d. the price at which the finished product is sold

31. Depreciation has been charged on DBA.

a. Dt83 Kt 134

b. Dt 10 Kt15

v. Dt151 Kt 66

Dt 97 Kt 66

32. The operating cycle is:

a. the value of the inventory used to manufacture that finished product

b. production cost of this finished product

v. production cost plus distribution costs

d. the time interval between the acquisition of inventories and the receipt of funds from the sale of products

33. The action is:

a. interest on a loan taken to purchase fixed assets

b. shipping costs

d. a security that is confirmed by the owner.

34. What document is the basis for posting certificates of deposit

a. bank statement

v. payment order

letter of credit

35. Purchased securities for cash

a. Dt83 Kt 134

b. Dt14 Kt 30.31

v. Dt151 Kt 66

Dt 97 Kt 66

36. On which account are financial results taken into account

37. MBP is:

a. assets that are used for less than one year

b. the payback period during which the enterprise is used.

v. the amount that is expected to be received from the sale of long-term biological assets after the end of their useful lives.

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

Test. 38. In which P (s) BU are IBEs recognized:

39. Accrued% for using a bank loan

a. Dt 951 Kt684

b. Dt 10 Kt15

v. Dt151 Kt 66

Dt 97 Kt 66

40. Fixed agricultural tax accrued

a. Dt 951 Kt684

b. Dt 91 Kt 641

v. Dt151 Kt 66

Dt 97 Kt 66

41. List payroll deductions

42 - Test. Accounting value is:

a. interest on a loan taken to purchase fixed assets

b. shipping costs

v. perpetual marketable security without fixed maturity

d. the value at which securities are recorded on the balance sheet of the enterprise

43. What factors influence the change in the national accounting system? A) economic

b) internal, external and social

B) political

D) historical and economic

D) internal and external

44. What must be attached to the financial statements?

A) Order on accounting policy

B) Balance

D) VAT tax return

D) there is no correct answer

Test - 45. Reducing economic benefits in the form of disposal of assets or increasing liabilities, which leads to a decrease in equity - this is

B) consumption

B) depreciation

D) loss

D) there is no correct answer

46. ​​The part of the assets of an enterprise that remains after deducting its liabilities is

A) profit

B) equity

B) share capital

D) borrowed capital

E) retained earnings (loss)

47. The systematic allocation of the cost of an item to be depreciated over its useful life is

A) inventory

B) depreciation

48. Test. The method of recording business transactions in accounting accounts is carried out using the principle:

A) double entry

B) an existing enterprise

C) valuation of assets at actual cost

D) compliance

D) significance

49. Which account is accounted for earmarked funding and earmarked receipts

50. Agricultural products are:

a. the value of the inventory used to manufacture that finished product

b. systematic allocation of the cost of non-current assets that are depreciated over the life of the mineral.

v. an asset received in a reserve branch from biological assets held for sale.

d. the price at which the finished product is sold

Answers to accounting tests:

1. g
2. g
3. a
4. a
5. g
6. g
7. b
8. g
9. in
10. in
11. g
12. a
13. b
14. b
15. a
16. a
17. in
18. in
19. in
20. g
21. g
22. a
23. g
24. g
25. b
26. a
27. in
28. g
29. a
30. in
31. a
32. g
33. in
34. a
35. b
36. in
37. a
38. g
39. a
40. b
41. in
42. g
43. d
44. a
45. b
46. ​​b
47. b
48. a
49. b
50. in

Accounting test with answers 2017

Correct answers in accounting tests are indicated by " * ".

1. Accounting for the main composition of employees at the enterprise should be kept:

*a) in the personnel department;

b) at each structural unit;

c) there are no requirements or restrictions on the place of organization of accounting for the main composition of employees;

d) personally led by the chief accountant.

2. An employee's personal data and all changes in his work are recorded in such a primary document as:

b) personal account;

*c) personal card;

d) an order (instruction) on employment.

3. What forms of remuneration are used in Ukraine?

a) hourly and weekly;

* b) time and piecework;

c) time and actual;

d) actual and piecework.

4. Under what form of remuneration is wages calculated based on the quantity (volume) of manufactured products (work performed) and their complexity?

* a) piecework form of remuneration;

b) time-based form of remuneration;

c) the actual form of remuneration;

d) hourly wages.

5. Payroll is:

a) a document that is used only for the calculation of wages, and the issuance is carried out according to another document;

b) a document that collects information about the amounts paid to the employee during the billing period;

*d) a document used for payroll and deductions from it, as well as for the issuance of wages on it.

6. Personal account is:

*a) a document that collects information about the amounts paid to the employee during the billing period;

c) a document that is used to pay wages and advance payments issued for the first half of the month;

d) a document used for the calculation of wages and deductions from it, as well as for the issuance of wages on it.

7. Payroll is a document:

a) a document that is used to pay wages and advance payments issued for the first half of the month;

*c) a document that is used only for payroll, and the issuance is carried out according to another document;

d) a document that collects information about the amounts paid to the employee during the billing period;

8. Payroll is a document:

a) a document that collects information about the amounts paid to the employee during the billing period;

b) a document that is used only for the calculation of wages, and the issuance is carried out according to another document;

*c) a document that is used to pay wages and advance payments issued for the first half of the month;

b) a document used for payroll and deductions from it, as well as for the issuance of wages on it.

9. Checking the correctness of the calculation of wages for hourly workers with a time-based form of remuneration, the auditor takes as a basis:

*a) monthly or hourly rate;

b) the amount of work performed;

c) the cost and quantity (volume) of the product manufactured by the employee or work performed;

d) the average earnings of an employee for the last twelve months.

10. Test with an answer. Material assistance, the payment of which is provided for by a collective (labor agreement), which is systematic and is provided to the majority of employees of the enterprise, relates to labor costs, and is included in full in the taxable income of the recipient.

*a) yes;

c) depending on the order (instruction) of the management of the enterprise;

d) depending on the structural unit in which the employee works.

11. The decision to issue a bonus to an employee of the enterprise is approved:

a) by order of the chief accountant;

b) the decision of the labor collective;

* c) by order of the head of the enterprise;

d) the decision of the inspection bodies.

12. Checking the reality of the construction work performed at the enterprise is carried out by the auditor using:

a) arithmetic calculations;

*b) visual inspection;

c) measurements and weighing;

d) mutual reconciliation.

13. When conducting an audit of deductions and deductions from wages, the auditor first checks:

*a) whether the company is registered as a payer of insurance premiums;

b) timeliness of payment of deductions and accruals;

c) what documents the accountant maintains in the implementation of this type of accounting;

d) the completeness and correctness of the reflection of accruals.

14. Reporting to the Pension Fund must be submitted:

a) annually;

b) every semester;

c) quarterly;

*d) monthly.

15. When checking the completeness and correctness of the reflection of payroll accruals, the auditor conducts a mutual reconciliation of the payroll (payroll) with:

a) journal-orders No. 13 of agricultural-x .;

b) journal-order No. 10.2 of agricultural products;

c) production reports 10–3 a, b, c, d;

d) production reports 10–4 a, b, c, d.

16. Upon receipt of funds at the cash desk for the payment of wages, the accountant draws up the following primary document:

a) advance report;

*b) incoming cash order;

c) payment order;

d) an expense cash warrant.

20. The basis for calculating wages for employees under employment contracts or temporary employees is:

a) a time sheet;

b) route map;

*c) an act of work performed;

d) account.

Test No. 22. Payments that are the employee's income, but do not relate to the payroll, in particular temporary disability benefits, are reflected according to:

*d) Kt 663

24. Reports to the social insurance funds are submitted:

a) annually;

b) every semester;

*c) quarterly;

d) monthly.

25. During what period can the overlimit amount of funds be in the cash desk of the enterprise:

a) two days

*b) three days;

c) four days;

d) five days.

26. The deposited amount of wages is reflected in the following correspondence:

a) Dt 662 Kt 661

b) Kt 301 Kt 662

*c) Kt 661 Kt 662

d) ct 601 ct 661

27. Test with an answer. Expenses for the payment of material assistance are reflected in Cr:

*а) accounts 94

b) accounts 93

c) accounts 92

d) accounts 91

28. The transfer of funds from the enterprise account to the relevant accounts of social insurance funds, pension fund and tax office is carried out on the basis of:

a) an account cash warrant;

b) payment request;

*c) payment order;

29. When should funds be transferred from the enterprise account to the relevant accounts of social insurance funds in the amount of deductions and accruals on the wages of employees of the enterprise:

a) during the month for which the salary is paid to the employee;

*b) until the receipt of funds for the payment of wages by check;

c) after receiving funds for the payment of wages by check;

d) there are no restrictions.

Test number 30 with the answer. Payment of deductions and accruals on wages of employees of the enterprise to the Pension Fund must be made:

*a) before the 20th day of the month following the reporting month;

b) before the 20th day of the reporting month;

c) on any day as funds become available;

d) there are no restrictions.

At any enterprise, regardless of the scope of its economic activity, accounting is necessary. It is required for internal and external control of financial results of economic activity. This work is done 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 sheet and other documents are also necessary for external users. These can be tax and other regulatory authorities, as well as potential business partners who, before entering into a cooperation agreement, need to make sure that the company is all right and does not experience problems. Therefore, the accountant must perform his work efficiently, accurately, without errors and in strict observance of the current legislation. There are a lot of applicants for this position in the market. Both graduates of economic departments of universities and colleges, and those people who have completed short-term courses can work as an accountant. Having a "crust" is not enough to get a job. Most applicants take a special test for an accountant when applying for a job, which allows the employer to assess professional suitability.

Why are tests needed?

A potential employer pursues one single goal - to find a competent specialist. And it’s better to do it right away, rather than spend a lot of time on it, hiring an incompetent specialist, firing him later if he didn’t cope with his tasks. Again, the new will have to spend time to find another accountant. Moreover, an incompetent accountant is not just wasting time. Accountant errors can cause serious problems. We can talk about both financial losses and problems with the tax 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 the basics and theory of accounting
• knowledge of PBU
• Proficiency in basic accounting programs (1C, Excel)
• knowledge and understanding of wiring
• ability to solve complex situational problems.

If translated into simpler language, the employer does not want unpleasant surprises by hiring a person. For example, if you take an accountant without checking his knowledge and abilities, you may encounter such a situation that he will not know how to solve some more complex, non-standard task. A standard oral interview when hiring such a specialist, without passing an aptitude test, is not suitable. The organization takes a big risk by hiring a specialist only after successfully passing an oral interview, which included a self-presentation. An incompetent job seeker can successfully present himself and charm a potential employer, HR or HR employee. But, in fact, it turns out that he does not know or can not do anything, or has only general theoretical knowledge. At the same time, an experienced, competent applicant may be shy during the interview and will not make the right impression. That is why it is so important that applicants also pass tests that will prove their suitability. It 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.

Interviews are not always conducted by accountants or chief accountants. This may be the head of the organization or HR, who are not very good or do not have information about what exactly an accountant should know and be able to do. Therefore, at the interview, they ask standard questions about the past place of work, the reason for dismissal, the availability of higher education, courses, etc. In general, they can give an overall assessment. But, in order to check what knowledge and skills the applicant has, a professional is required. Or a professional accountant compiles tests, provides answers, and then, after they are completed by the applicant, HR checks and checks whether everything is correct.

What is the test for an accountant when applying for a job?

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

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

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

Aptitude Test

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

• source documents
• suppliers and buyers
• bank and cashier
• wages, etc.

When hiring is carried out specifically for some area, the test may not include general questions, but related specifically to those tasks and operations that the specialist is to perform. Usually 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, assignments for the definition of some highly specialized terms. Also, the test can include wiring, terminology, etc. Designed for 10-15 minutes. Sample questions:

The main accounting metric is:

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

Double entry is a way:

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

The balance sheet is intended for:

1. verification of the correctness of correspondence between accounting accounts for a certain period
2. comparison of the property and liabilities of the organization at a certain date
3. checking the correctness of balances and turnovers on accounting accounts for a certain period

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

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

Accounts "Calculations for social insurance" number:

Situational tasks

Usually this is some kind of task related to the consideration and solution of a situation that may arise in practice. In order to cope with such a task, it will be required not only basics accounting. It is necessary to remember all your theoretical knowledge, practical skills, PBU, current legislation.

Example:

On March 18, 2019, the organization sold a fixed asset (a CNC machine tool) at a contractual cost. 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 (firm on DOS).

Task 2: Is it required 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 the computer, find and open the program, perform this or that operation. Examples:

In the 1C program:

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

Tasks can be very different. Sometimes they check not only the skills of working with the program, but also the understanding of what is happening. For example, screenshots of financial statements can be reflected in a paper test. 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 the details of the organization from scratch, balances from the previous reporting period, data on counterparties and other information that is required for work. This does not happen so often, but you should be prepared for it. Even accountants with decent experience in such a situation can 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 base, and rarely one of them introduced everything from scratch.

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

• What is a thin and thick client? How do they differ from each other?

• What is "Taxi" in 1C?

• What typical configurations have you worked with before?

small tasks

Accounting tests may include a block with tasks. It is required in order to determine whether the applicant independently solved the test, or used cheat sheets, whether the Internet was someone's help. Tasks are simple, but require knowledge

On the balance sheet of the enterprise, property is listed, the residual value is:

As of 01/01/2019 - 3,345,000 rubles.
As of February 1, 2019 - 3,294,700 rubles.
As of March 1, 2019 - 3,175,300 rubles.
As of 04/01/2019 - 4,187,600 rubles.

It is necessary to determine what is the average annual value of the property of the organization. Accrue an advance payment and transfer it to the budget (with postings).

Case questions

They are used to determine what kind of motivation, psychological preparation the applicant has. Sample 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.

When are test results announced?

Everything is individual, depending on the specific company that organizes testing for applicants. Tests can be taken both directly in the office after the interview, and online even before the employer has met with a potential applicant. Often, after the interview, tests are given with them so that the applicant completes them at home and sends the result via e-mail.

If tests are taken online, the results can 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 has been passed, whether the required number of points has been 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 at the employer's premises or at home, the results are not immediately announced. Some employers immediately report test results. And if they refuse an applicant, they motivate it precisely by the fact that he did not pass the aptitude test. Others may simply refuse without giving a 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 e-mail message. If the test is passed, a notification about it comes and the applicant is invited to the next stage, or already to the registration procedure itself.

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

Testing features

The job 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 compiled in different ways. 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 difficult tasks and tasks. If this is a vacancy for the position of chief accountant, testing will include several modules and its complexity is much higher.

Even if this is an online test, or on paper, given at home, you should not hope that you can quickly find answers in the Internet. Employers provide for this option and specifically compose such tasks that are not available on the network. Since the accounting accounting allows you to create unique tasks and situations, test compilers use this to make it impossible to find answers to them in the public domain. If the test is taken online, a limited amount of time is given to complete it, and the applicant does not have the opportunity and 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 the chief accountant or for the assistant accountant, who has a minimum of requirements.

According to statistics, not all applicants manage to cope with the 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 pass the result. Of these, only 3-5 people perform it correctly. Therefore, despite the fact that there are many job seekers for these positions in the labor market, 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 really competent. Many memorize standard wiring, prepare thoroughly. After a successfully passed test, they can conduct an additional conversation, ask oral questions regarding, for example, the latest changes in legislation. Or they are asked to solve a seemingly standard task, but with a catch associated with these changes in the law.

What should I do if I failed to pass the test?

It's not the end of the world. If you can get test results, you need to analyze the work done, pay attention to the mistakes made, fill in the gaps in knowledge. Fortunately, for this there is literature, videos on the Internet and specialized sites dedicated to this topic. Therefore, there is definitely no lack of information. It is impossible to figure out some questions on your own, even if you have enough information, because no one can give answers to the questions that arise. In this case, you can contact a practicing accountant with extensive experience. Well, if there are such acquaintances who will help for free. If there are no such acquaintances, you can contact those who offer consultation services for a fee. It is not difficult to find such specialists. Even if they are not in their city, many specialists consult remotely.

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

It's really a vicious circle, especially in the field of accounting. Many aspiring accountants can look for a job for months and fail to find one due to lack of experience. This is no 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 responding applicants are viewed, or only a few minutes are spent on it and HR successfully forgets about them. So perseverance won't hurt. You can call again after a while to find out what decision has been made. If you are asked to wait and there is no answer, the applicant calls again, and again. Often it is precisely such stubborn ones that are preferred.

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

• Expand the circle and search methods. It is not necessary to use only the most popular job search sites, as most job seekers do. There are other resources where fresh vacancies and newspapers are posted. You can ask friends, acquaintances, former colleagues and not only, maybe someone at work needs an accountant. On the websites of companies in the Jobs section, you can find an offer of interest.

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

Many people make the mistake of neglecting the accounting process in the search process. And only after receiving another invitation, they begin to quickly flip through the books, update their knowledge, remember all the PBU, fresh laws, etc. This is not very effective. That's why the majority can't handle the tests. In order not to lose knowledge, not to waste skills, it is best not to repeat the theory, which will remain in memory without it, but to solve problems, make wiring, work with the program. There is a training version of 1C, which can be downloaded and installed from the official website of the developer. This will allow you not to lose skills and, conversely, improve them.