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Financial accounting assessment test for US GAAP hiring

See how candidates record, adjust and classify transactions under US GAAP, in 10 minutes.

10 menit
15 pertanyaan
Intermediate
Multiple choice
Questions in Inggris
Phone and desktop

Use this test free See the question formats

Jawaban singkat

The Financial Accounting (US GAAP) test is a 10-minute, 15-question multiple-choice assessment of transaction recording, accruals and period-end adjustments, statement classification, and basic analysis. Candidates work from transaction details, trial balances, and statement extracts rather than definitions. It is designed for bookkeepers, accounts assistants, staff accountants, financial accountants, and finance managers who keep or review the books.

Hal yang diukur

Recording transactions, period-end adjustments, statement classification and basic analysis under US GAAP.

Journal entries

Candidates choose the journal entry that records a transaction from its details.

Accruals and period-end adjustments

Candidates make accruals and other adjustments at period end.

Building the financial statements

Candidates place accounts and cash flows in the appropriate financial statements.

Reading the numbers

Candidates draw conclusions from key figures in accounting information.

Question formats

Multiple choice

The candidate: Reads a short situation, table or statement and picks the right answer, or every right answer.

You see: Whether the candidate knows the material well enough to apply it, not just recognize it.

15 questions in 10 minutes, served one at a time.

Roles this test fits

Bookkeepers, accounts assistants, general ledger and staff accountants, financial accountants and finance managers who keep or review the books.

See applied accounting work

Look beyond a resume
See how candidates handle transaction details, trial balances, and statement extracts, not just how they describe their accounting experience.
Check the work itself
The questions cover recording transactions, period-end adjustments, statement classification, and basic analysis under US GAAP.
Focus interview time
Use this brief check to leave more interview time for discussing how a candidate approaches accounting work relevant to the role.
Keep arithmetic in context
Amounts are in US dollars and kept round. A calculator and scratch paper are allowed for everyone.

What you get for each candidate

Example report (fictional data)Financial Accounting (US GAAP)

72%Percentile 48. Benchmark: HireValid candidates, n = 747

Journal entries63%

Accruals and period-end adjustments74%

Building the financial statements73%

Reading the numbers76%

Integrity ScoreTingkat keyakinan tinggi

Stayed on the test tab throughout
No pasted answers
Answered at a steady pace

Scores, profiles and integrity signals are evidence for you to review alongside an interview, never an automatic decision.

Use this test free

Test design and integrity signals

Each candidate receives a different question set from large question pools. Questions appear in a different order for each attempt, and answer options are shuffled. The browser shows questions individually, and answer keys stay on HireValid’s servers. The 10-minute test is timed on the server; reloading returns the same question with only the remaining time. Candidates cannot go back to earlier questions. Question text cannot be copied or selected, and a blocked copy attempt is recorded in the timeline. Personal invitation links expire, and a finished test cannot be taken again. HireValid records signals such as time away from the test tab, pastes into answers, and answers faster than a question can be read. It summarizes them in an Integrity Score and evidence timeline for employer review; it does not decide on its own. With candidate consent, an employer can add webcam photos at random moments.

Cara kami mencegah kecurangan dengan AI · Integrity signals

Use the score as evidence

Review the result alongside a job-relevant work sample and a structured interview, never on its own. A work sample can ask candidates to record a transaction, make a period-end adjustment, or classify statement items. Compare their approach with the needs of the role, such as a Bookkeeper position, and use the score as a prompt for follow-up rather than a verdict. You can also compare its coverage with Accounting Fundamentals and Accounts Payable.

Pertanyaan wawancara terstruktur

Walk me through how you would choose a journal entry from transaction details.
Listen for a clear explanation of how the transaction affects accounts and how the candidate would record it.
How would you decide which adjustments to make at period end?
Listen for a reasoned approach to accruals and period-end adjustments using the information provided.
How would you place account balances and cash flows when preparing financial statements?
Listen for how the candidate classifies accounts and cash flows and explains their choices.
Tell me about a time you drew a conclusion from accounting figures.
Listen for the figures considered, the conclusion reached, and how the candidate explains the reasoning.

Understand scoring and benchmarks

Fairness and accommodations

Amounts are in US dollars because the test covers US GAAP, and they are kept round so the accounting, not the arithmetic, decides the answer; a calculator and scratch paper are allowed for everyone. Questions use generic businesses with names from many backgrounds, need no knowledge of tax law, local customs or particular industries, and are written in plain US English at the reading level of everyday accounting work.

You can give any candidate extra time as an accommodation. Results are evidence for a person to review, never an automatic decision.

Provisional: reliability is reported once 200 candidates have completed it.

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Test details

A short, timed test of hands-on financial accounting under US GAAP. Candidates choose the journal entry for a transaction, make period-end adjustments, place accounts and cash flows where they belong in the financial statements, and draw conclusions from a few key figures. Questions work from small trial balances, statement extracts and transaction details rather than definitions.

Questions are in English.
Aids allowed: A calculator, Scratch paper.
Each question is answered once, in order, with no going back.
4 practice questions, 4 minutes, before the timed test.

Pertanyaan yang sering diajukan

What does the Financial Accounting (US GAAP) test measure?+

It measures transaction recording, accruals and period-end adjustments, financial statement classification, and basic analysis under US GAAP. Candidates answer from transaction details, trial balances, and statement extracts rather than simply recalling definitions.

Who should use the Financial Accounting (US GAAP) test?+

It is intended for employers hiring bookkeepers, accounts assistants, general ledger and staff accountants, financial accountants, and finance managers who keep or review the books. Choose it when you want evidence about hands-on accounting tasks under US GAAP.

How long is the Financial Accounting (US GAAP) test?+

The test has 15 multiple-choice questions and takes 10 minutes. A separate practice set has four questions and takes four minutes. The test covers journal entries, period-end adjustments, financial statements, and basic analysis.

What materials can candidates use for the Financial Accounting (US GAAP) test?+

Candidates may use a calculator and scratch paper. Amounts are in US dollars and kept round, so the accounting, not the arithmetic, decides the answer. Questions use generic businesses and do not require tax-law, local-custom, or industry knowledge.