Accountant interviews test three things: whether you understand the accounting, whether you can do the work accurately in the systems the team uses, and whether you can be trusted with numbers when someone wants them to look different. Most questions map to one of those. If you know which one is being tested, you can answer the question the interviewer is really asking.
Below are the questions accountants are commonly asked, grouped by what they test. For each one you get the reason behind it and what a strong answer covers. Example answers are illustrative; rewrite them with your own figures and systems. If you are preparing for general behavioural questions as well, use the STAR structure (situation, task, action, result) and keep accounting examples specific.
Technical knowledge: do you understand the accounting?
1. Walk me through how a transaction moves into the financial statements.
Why they ask: it is a quick check that you understand the cycle rather than just the software screens.
A strong answer covers: source document, journal entry with debits equal to credits, posting to the general ledger, trial balance, adjustments (accruals, prepayments, depreciation), and then the income statement, balance sheet and cash flow statement. Mention where controls sit: approval before posting, reconciliation after.
2. What is the difference between accrual and cash accounting, and why does it matter?
Why they ask: accruals drive most month-end work, and errors here distort profit.
A strong answer covers: recognising income when earned and expenses when incurred, rather than when cash moves; a quick example, such as a December utility bill received in January that still belongs in December’s costs.
3. How do you perform a bank reconciliation, and what do you do with differences you cannot explain?
Why they ask: reconciliations are routine, and how you handle an unexplained difference shows your standards.
A strong answer covers: matching the bank statement to the cash book; identifying timing items (outstanding cheques, deposits in transit) versus errors (bank charges not booked, duplicated entries); investigating rather than plugging a balancing figure; and escalating anything you cannot clear with a note of what you checked.
Illustrative answer: “I reconcile each account weekly so month-end is quick. If something won’t clear, I list what I have ruled out, raise it with my manager and park it in a suspense account with a note, never as a silent adjustment. In my last role that habit caught a duplicated supplier payment before the month closed.”
4. Explain how revenue is recognised under IFRS 15.
Why they ask: any employer reporting under IFRS wants to know you understand when revenue is recorded, not just how much.
A strong answer covers: the five steps the IFRS Foundation sets out: identify the contract; identify the performance obligations; determine the transaction price; allocate it to the performance obligations; and recognise revenue when (or as) each obligation is satisfied, at a point in time or over time. Add an example from your own industry, such as a software licence sold with a year of support.
5. What is the difference between an accrual and a prepayment? Give me the entries.
Why they ask: it is a direct test of double entry under pressure.
A strong answer covers: an accrual is an expense incurred but not yet invoiced (debit expense, credit accruals); a prepayment is paid in advance for a future period (debit prepayments, credit bank, then release to expense over the period). State the reversal for accruals at the start of the next month.
6. How would you treat a fixed asset purchase, and how do you choose a depreciation method?
Why they ask: capitalisation errors inflate or depress profit.
A strong answer covers: capitalising costs that bring the asset into use, the company’s capitalisation threshold, useful life and residual value, straight-line versus reducing balance, and keeping the fixed asset register reconciled to the ledger.
Process and systems: can you do the work accurately?
7. Talk me through your month-end close.
Why they ask: they want to see order and ownership, and how many days it takes you.
A strong answer covers: a checklist with deadlines; sub-ledger cut-off; accruals and prepayments; reconciliations of bank, receivables, payables and intercompany; review of the trial balance for unusual movements; and management reporting. Mention one improvement you made, such as moving a manual step into a template.
8. Which accounting software and ERP systems have you used?
Why they ask: training time. They may also be testing whether you can learn their system quickly.
A strong answer covers: the systems you have used and what you did in each (posting, reporting, configuration), plus an example of learning a new one. If you have not used theirs, say so and name the closest equivalent.
9. How do you use Excel in your work? Which functions do you rely on?
Why they ask: many accounting roles still run reconciliations, analysis and reporting in spreadsheets. Some employers set a practical test.
A strong answer covers: lookups (XLOOKUP or INDEX-MATCH), pivot tables, SUMIFS, conditional formatting for exceptions, and how you protect formulas and document a workbook so someone else can use it. Expect a live exercise and practise beforehand.
10. Tell me about an error you found in the accounts. How did you find it and what did you do?
Why they ask: it shows attention to detail and whether you fix root causes.
A strong answer covers: how the error showed up (a reconciliation, a variance review), its size, the correction, and the control you added so it would not recur.
Judgement and integrity: can you be trusted with the numbers?
11. Your manager asks you to book an entry you think is wrong. What do you do?
Why they ask: this is the most important question in the interview, even if it is asked casually.
A strong answer covers: asking for the supporting documents and the reasoning; explaining your concern, with reference to the accounting standard or policy; documenting the conversation; and escalating through the proper channel if the entry is still unsupported. Do not say you would simply refuse, and do not say you would book it to keep the peace.
Illustrative answer: “First I’d ask what the entry is based on; sometimes there’s a contract or a decision I haven’t seen. If it still didn’t meet our policy, I’d explain why in writing and suggest the treatment I think is right. If I was still asked to post it, I’d raise it with the finance controller. I’d rather have an awkward conversation than a misstatement.”
12. How do you handle confidential information, such as payroll?
A strong answer covers: access on a need-to-know basis, never discussing figures outside the team, secure storage and sharing, and what you would do if you saw data sent to the wrong person.
13. How do you prioritise when several deadlines land in the same week?
A strong answer covers: statutory and external deadlines first (tax filings, audit requests), then the close, then internal reports, and telling stakeholders early if something will slip.
UAE and GCC questions
If you are interviewing for a role in the UAE, expect at least one question on tax. Know the basics, as of November 2026:
- VAT: introduced across the UAE on 1 January 2018 at a standard rate of 5%. Mandatory registration applies above AED 375,000 of taxable supplies and imports, and voluntary registration from AED 187,500 (UAE Ministry of Finance).
- Corporate tax: introduced by Federal Decree-Law No. 47 of 2022, at 0% on taxable income up to AED 375,000 and 9% above it, for financial years starting on or after 1 June 2023 (Al Tamimi & Company).
14. How have you handled VAT in your current role?
A strong answer covers: coding transactions correctly, reconciling VAT accounts to returns, checking that tax invoices meet requirements before claiming input VAT, and supporting filings. If your experience is from another country’s VAT or GST, say so and show you have studied the UAE rules.
15. What has corporate tax changed for the finance team?
A strong answer covers: tax-adjusted profit calculations, better documentation of related-party transactions, and closer alignment between the accounts and the tax return. Speak only to what you have actually done.
Motivation and fit
16. Why accounting, and why this company?
A strong answer covers: one honest reason you like the work (structure, problem-solving, seeing how a business really performs) and one specific reason for this employer, such as its industry, its systems or the scope of the role.
17. Are you studying for, or do you hold, a professional qualification?
A strong answer covers: the qualification, the papers passed and your timetable for the rest. If you are not studying, explain how you keep your knowledge current.
Questions to ask in an accountant interview
Ask two or three of these. They show you understand the job, and the answers tell you whether you want it.
- How many working days does the month-end close take now, and where does it slow down?
- Which ERP and reporting tools does the team use, and are any changes planned?
- How is the team structured, and who reviews my work?
- When was the last external audit, and were there any significant findings?
- What would a successful first six months look like in this role?
- Is there support for professional qualification study, such as exam fees or study leave?
A preparation checklist for the day before
- Revise double entry for accruals, prepayments, depreciation and deferred income until you can say the entries without thinking.
- Prepare three stories: an error you found, a process you improved, and a time you pushed back on a number.
- Practise one Excel task against the clock: a reconciliation with lookups and a pivot summary.
- Read the company’s latest published accounts, if available, and note one thing you would ask about.
- Bring figures you can share: size of ledgers, number of entities, close time, team size.
Make sure your CV tells the same story. The accountant resume builder has sections for systems, qualifications and close-cycle achievements, and the resume questions hub answers common formatting questions.
Frequently asked questions
What technical questions are asked in an accountant interview?
Expect questions on the accounting cycle, accrual versus cash accounting, bank reconciliations, accruals and prepayments with journal entries, fixed assets and depreciation, and revenue recognition under IFRS 15 if the employer reports under IFRS.
How should I answer the question about booking an entry I think is wrong?
Show that you would ask for support and reasoning, explain your concern with reference to policy or standards, document the discussion and escalate through proper channels if the entry remains unsupported. Avoid both blind compliance and flat refusal.
Will there be an Excel test in an accountant interview?
Many employers include a practical exercise. Practise lookups, pivot tables and SUMIFS, and a simple reconciliation, so you can work accurately under time pressure.
What UAE tax rules should an accountant know for an interview?
Know that UAE VAT has a standard rate of 5% and mandatory registration above AED 375,000, and that corporate tax applies at 9% on taxable income above AED 375,000 for financial years starting on or after 1 June 2023.
What questions should I ask at the end of an accountant interview?
Ask about the length of the month-end close, the systems used, who reviews your work, recent audit findings, what success looks like in six months, and support for professional qualifications.
Sources
- IFRS 15 Revenue from Contracts with Customers (IFRS Foundation)
- Value Added Tax (VAT) (UAE Ministry of Finance)
- Federal Corporate Tax Law is now published (Al Tamimi & Company)