Finance and accounting · Updated
Assistant accountant interview questions
12 assistant accountant interview questions, why UK employers ask them and what a strong answer covers, plus the practical tests you're likely to face.
Getting your CV ready too? Read the assistant accountant CV guide.
Assistant accountant interviews check that your basic accounting is solid and that you're reliable, accurate and keen to progress. Expect double entry questions, a practical test such as a bank reconciliation or journals, and questions about your studies. Employers know you're early in your career, so clear thinking matters more than polished experience.
Technical questions
1. Talk me through a bank reconciliation.
Why they ask: It's one of the first tasks you'll do.
A strong answer covers: comparing the bank statement to the cash book, identifying unpresented payments and outstanding lodgements, investigating anything else, and correcting errors.
2. What's the difference between an accrual and a prepayment?
Why they ask: A standard double entry check.
A strong answer covers: an accrual as a cost incurred but not yet invoiced, a prepayment as a cost paid in advance, an example of each, and the journals.
3. How would you post depreciation for a new asset?
Why they ask: Fixed assets are often part of the role.
A strong answer covers: the depreciation method and useful life, the monthly charge, the journal (debit depreciation expense, credit accumulated depreciation) and updating the fixed asset register.
4. What checks do you do before posting a journal?
Why they ask: Accuracy is the core of the role.
A strong answer covers: supporting evidence, correct codes and periods, the debits and credits balancing, and approval if required.
5. How would you prepare a VAT return?
Why they ask: Many roles help with VAT.
A strong answer covers: reconciling the VAT accounts, checking unusual items, preparing the return for review and submitting it under Making Tax Digital.
6. What Excel skills do you use regularly?
Why they ask: Excel is used daily.
A strong answer covers: lookups, pivot tables, SUMIFS and a real example of how you used them.
Competency questions
7. Tell me about a time you improved a process.
Why they ask: Initiative stands out at this level.
A strong answer covers: the problem, what you changed, and the time saved or errors avoided.
8. Tell me about a mistake you made and what you did.
Why they ask: They want honesty and learning.
A strong answer covers: owning the mistake, fixing it, telling the right person, and the check you now use.
9. How do you manage several deadlines at once?
Why they ask: Month-end brings many deadlines together.
A strong answer covers: lists and priorities, asking when priorities clash, and meeting deadlines without rushing accuracy.
10. How do you handle a query from a supplier or manager you can't answer straight away?
Why they ask: You'll deal with people across the business.
A strong answer covers: acknowledging it, finding out, giving a timescale and following up.
Motivation questions
11. How do you balance study with work?
Why they ask: Most assistant accountants are studying.
A strong answer covers: your exam progress, your study routine, and planning around month-end.
12. Where do you see yourself in three years?
Why they ask: They want someone who'll grow with them.
A strong answer covers: finishing your qualification and taking on more of the management or financial accounts.
What to expect in the test
Practical tests usually include a bank reconciliation, a few accrual and prepayment journals, and an Excel task. Show your workings and label everything clearly.