ROLE-SPECIFIC SKILLS

Advanced accounting test for hiring

Check advanced US GAAP application across journal entries, key calculations and period-end records in a 10-minute hiring test.

10 minutes
15 questions
Advanced
Multiple choice
Questions in English
Phone and desktop

Use this test free See the question formats

The short answer

The advanced accounting test is a 10-minute, 15-question multiple-choice check of applied US GAAP knowledge. It covers accounting concepts and standards, journal entries, calculations such as depreciation and inventory cost, and period-end adjustments, reconciliations and error corrections. Use it for accountants, senior bookkeepers, accounting managers, auditors, credit analysts, controllers and related finance roles.

What it measures

Applied knowledge of US GAAP: concepts, journal entries, key calculations and period-end record keeping.

Accounting concepts and standards

Apply accounting principles and standards to the figures in short business scenarios.

Recording transactions (debits and credits)

Choose the right accounts and debit or credit side when recording transactions.

Accounting calculations

Work out amounts such as depreciation, inventory cost, allowances and interest.

Managing records and period-end work

Keep books in order through adjustments, reconciliations and error corrections.

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

Accountants, senior bookkeepers, accounting managers, auditors, credit analysts, controllers and other finance roles that need a strong working command of US GAAP.

What this test helps you assess

Applied US GAAP knowledge
See how candidates apply accounting concepts and standards to short business scenarios, evidence a resume alone cannot show.
Transaction recording
Check whether candidates select appropriate accounts and debit or credit sides when recording transactions.
Practical calculations
Review work on depreciation, inventory cost, allowances and interest, rather than relying only on a candidate's description of experience.
Period-end work
Assess adjustments, reconciliations and error corrections in a focused 10-minute step before investing interview time.

What you get for each candidate

Example report (fictional data)Advanced Accounting (GAAP)

84%Percentile 75. Benchmark: HireValid candidates, n = 1,522

Accounting concepts and standards85%

Recording transactions (debits and credits)88%

Accounting calculations87%

Managing records and period-end work74%

Integrity ScoreHigh confidence

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 integrity signals for employer review

Each candidate receives a different question set drawn from large pools. Questions appear in a different order on each attempt, and answer options are shuffled. The browser receives one question at a time, while answer keys stay on HireValid’s servers. The 10-minute timer runs on the server; reloading restores the same question with only the time left. Candidates cannot copy or select question text, and blocked copy attempts are recorded in the timeline. Invitation links are personal and 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. These are summarized in an Integrity Score and evidence timeline for the employer to review. It does not decide on its own. With candidate consent, employers can add webcam photos at random moments. Learn more about how we build our tests.

How we prevent AI cheating · Integrity signals

Use the score as one piece of evidence

Review the score alongside a work sample, not as a decision on its own. A short sample could ask the candidate to record a transaction, calculate an amount or review a period-end reconciliation. Then use the same structured interview questions for each candidate and consider the evidence against the role's needs. For related coverage, see Financial Accounting (US GAAP) and Accounting Fundamentals. A Bookkeeper role page can help frame role needs.

Structured interview questions

How would you record a transaction when the supporting details point to more than one account?
Listen for a clear account choice, the debit and credit sides, and reasoning tied to the transaction details.
How would you work out depreciation or inventory cost from a set of figures?
Listen for a sensible calculation approach and a clear explanation of how the supplied figures are used.
How would you investigate a difference found during a period-end reconciliation?
Listen for a methodical review of records, a search for the cause and appropriate correction steps.
How would you decide whether an allowance or interest amount needs an adjustment?
Listen for the relevant information they would review and how they would connect it to an adjustment.

Understand scoring and benchmarks

Fairness and accommodations

Questions test accounting as the role needs it and nothing beyond it: no tax rules of a particular state or country, no industry jargon outside accounting, and no knowledge of real companies. Amounts are plain numbers with no currency symbol, names come from many backgrounds, and the wording is kept direct so the test measures accounting skill rather than reading speed. The on-screen calculator and scratch paper are available to every candidate.

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.

Read our fairness approach

Test details

A timed, advanced check of accounting under US GAAP. It covers the principles and standards behind the figures, recording transactions in the right accounts and on the right side, working out amounts such as depreciation, inventory cost, allowances and interest, and keeping the books in order through adjustments, reconciliations and error corrections. Questions use short business scenarios and small tables, and a calculator is available throughout.

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.

Frequently asked questions

Who is the Advanced Accounting (GAAP) test for?+

It is intended for accountants, senior bookkeepers, accounting managers, auditors, credit analysts, controllers and other finance roles that need a strong working command of US GAAP. For a related role, see the [Bookkeeper role page](/roles/bookkeeper).

What does the Advanced Accounting (GAAP) test measure?+

It checks applied US GAAP knowledge, including accounting concepts and standards, journal entries, calculations such as depreciation and interest, and record keeping through adjustments, reconciliations and error corrections.

What question formats and aids does the Advanced Accounting (GAAP) test use?+

The 15 questions are multiple choice and use short business scenarios and small tables. Candidates can use a calculator and scratch paper throughout the 10-minute test.

How can I compare the Advanced Accounting (GAAP) test with related tests?+

Choose based on the accounting work you need to assess. This test covers advanced applied US GAAP, including entries, calculations and period-end records. You can also review [Accounts Receivable](/tests/role-specific-skills/accounts-receivable) or [Financial Accounting (US GAAP)](/tests/role-specific-skills/financial-accounting-us-gaap) for related options.