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See how candidates apply double-entry bookkeeping to everyday accounting work.

10 dakika
12 soru
Intermediate
Multiple choice
Questions in İngilizce
Phone and desktop

Use this test free See the question formats

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The Accounting Fundamentals test checks the double-entry bookkeeping that day-to-day accounting rests on: journal entries, ledgers and the trial balance, period-end adjusting entries, and reading and building financial statements. Candidates answer 12 questions in 10 minutes with an on-screen calculator and scratch paper. It suits bookkeepers, payables and receivables clerks, junior and staff accountants, and accounting assistants.

Ölçtüğü şey

Double-entry recording, ledger and trial balance work, period-end adjusting entries, and reading financial statements.

Journal entries

Measures how candidates choose debits and credits to record business events.

Ledgers and trial balance

Measures how candidates work with ledger accounts and a trial balance.

Period-end adjusting entries

Measures how candidates make adjustments that close a period.

Reading and building financial statements

Measures how candidates work with statements that come out of the books.

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.

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

Roles this test fits

Bookkeepers, accounts payable and receivable clerks, junior and staff accountants, accounting assistants, and finance roles that keep the books and prepare statements for managers.

What the accounting fundamentals test shows that a resume does not

Debits and credits done right
Candidates choose the right entries for everyday business events, which shows whether they record transactions correctly today, not only what they studied.
Ledgers and the trial balance
Questions on ledger accounts and the trial balance show whether someone can follow amounts through the books.
Closing a period
Period-end adjusting entries are where small mistakes change a month's results. The test shows how a candidate handles them.
Reading the statements
Questions on the financial statements show whether a candidate understands what comes out of the books, not just how entries go in.

What you get for each candidate

Example report (fictional data)Accounting Fundamentals

%80Percentile 66. Benchmark: HireValid candidates, n = 2.276

Journal entries%83

Ledgers and trial balance%60

Period-end adjusting entries%85

Reading and building financial statements%90

Integrity ScoreYüksek güven

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

How the accounting fundamentals test resists AI help

Each candidate gets a different set of questions drawn from large pools, with question order and answer options shuffled. Questions arrive one at a time from the server, candidates cannot go back to an earlier question, and the answer keys never reach the browser.

Question text cannot be copied, and a blocked copy is recorded. Signals such as time away from the tab, pastes and very fast answers are summarized in an Integrity Score with a timeline for the employer to review. The score never decides anything about the candidate.

Yapay zekâyla kopya çekmeyi nasıl önlüyoruz · Integrity signals

Use the score with a work sample and a structured interview

Read the result as evidence, never on its own. Look at the four sub-skill results as well as the total: a role that posts transactions all day leans on journal entries and ledgers, while a role that closes the month also needs period-end adjustments and statements.

Follow the test with a 15-minute work sample in a spreadsheet or your own software, such as a short trial balance that does not balance, or a few month-end adjustments to post. Then ask every candidate the same questions in a structured interview.

Interview questions to ask after the accounting fundamentals test

Tell me about a time a trial balance did not balance. How did you find the difference?
Listen for a methodical search, such as checking postings and totals, rather than forcing a figure to make it balance.
How do you decide which adjustments to make at the end of a period?
Strong answers mention accruals, prepayments and similar items recorded in the period they belong to.
A supplier says an invoice was paid, but your records show it as unpaid. What do you do?
Listen for checking the source documents and the ledger before changing anything, and keeping the supplier informed.
How would you explain a month's profit figure to a manager who is not an accountant?
Listen for plain language and a clear link between the statements and the business events behind them.

Understand scoring and benchmarks

Fairness and accommodations

Questions use the general double-entry principles shared by common accounting frameworks, with no country's tax rules, payroll law or local standards. Amounts are plain numbers with no currency symbols, businesses are generic (a bakery, a repair shop, a wholesaler), and names come from many backgrounds. Every candidate may use the on-screen calculator and scratch paper, and the numbers are kept round so the test measures accounting judgment rather than arithmetic speed.

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 the double-entry bookkeeping that day-to-day accounting work rests on. Candidates choose the right debits and credits for business events, work with ledger accounts and a trial balance, make the adjustments that close a period, and read the statements that come out of the books.

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.

Sık sorulan sorular

How long does the Accounting Fundamentals test take?+

Ten minutes for 12 questions, a mix of single-choice and multiple-select. The questions cover journal entries, ledgers and the trial balance, period-end adjusting entries, and reading and building financial statements. Candidates cannot go back to an earlier question once they have answered it.

Is the accounting fundamentals test based on US or UK rules?+

Neither. Questions use the general double-entry principles shared by common accounting frameworks, with no country's tax rules, payroll law or local standards. Amounts are plain numbers with no currency symbols, and businesses are generic, so candidates from different backgrounds start on the same footing.

Can candidates use a calculator on the Accounting Fundamentals test?+

Yes. Every candidate may use the on-screen calculator and scratch paper, and the numbers are kept round, so the test measures accounting judgment rather than arithmetic speed.

Does the Accounting Fundamentals test cover accounts payable work?+

It covers the double-entry recording that payables work rests on, not the payables process itself. For a role focused on supplier invoices and payments, the test library also holds an Accounts Payable test, and an Accounts Receivable test for customer balances and collections.