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Bookkeeper interview questions

Common bookkeeper interview questions with answer structures, a scoring rubric and common mistakes — technical, situational and communication.

Focus areas: Double entry and the accounting cycle · Bank and credit-card reconciliations · Month-end close and adjustments · Working with owners and accountants · Timed practical task: Reconciliation and adjustments (35 minutes)
  1. technicalQuestion 1

    Walk me through what happens between a sale and the financial statements.

    A strong answer covers

    • Source document (invoice/receipt)
    • Journal entry with accounts and sides
    • Posting to the ledger
    • Trial balance and adjustments
    • Statements generated from adjusted balances

    Common mistakes

    • Skipping adjustments
    • Confusing cash received with revenue earned
  2. technicalQuestion 2

    How do you perform a bank reconciliation?

    A strong answer covers

    • Start with statement and book balances at the same date
    • Match items; list deposits in transit and outstanding checks
    • Identify bank-side vs book-side items
    • Journalize only book-side items
    • Confirm adjusted balances agree; investigate any difference

    Common mistakes

    • Journalizing outstanding checks
    • Using a plug to force agreement
  3. technicalQuestion 3

    Explain the difference between accrual and cash basis.

    A strong answer covers

    • Accrual: when earned/incurred; cash: when money moves
    • A concrete example with timing
    • Which the business uses and why consistency matters

    Common mistakes

    • Saying one is 'right' without context
    • Mixing bases
  4. technicalQuestion 4

    What adjusting entries would you expect at month-end for a small service business?

    A strong answer covers

    • Prepaid expenses used (insurance, rent)
    • Accrued wages/utilities/interest
    • Depreciation
    • Unearned revenue earned
    • Supplies count

    Common mistakes

    • Listing entries that involve cash
    • Forgetting depreciation
  5. technicalQuestion 5

    What does it mean if the trial balance balances?

    A strong answer covers

    • Debits equal credits
    • It doesn't prove accounts or amounts are right
    • Examples of errors that still balance
    • Other checks you'd run

    Common mistakes

    • Claiming the books are correct
  6. technicalQuestion 6

    How would you record a customer's partial payment and a later early-payment discount?

    A strong answer covers

    • Cash and A/R for the partial payment
    • Discount to a contra-revenue account
    • Clearing the invoice in full
    • Updating the customer subledger

    Common mistakes

    • Leaving the discount open in A/R
  7. situationalQuestion 7

    You find the bank account doesn't reconcile by $90 at month-end. What do you do?

    A strong answer covers

    • Check dates and prior outstanding items
    • Note $90 is divisible by 9 — look for transpositions
    • Review recent entries and fees
    • Document and escalate if unresolved; never plug

    Common mistakes

    • Posting a plug
    • Ignoring a small difference
  8. situationalQuestion 8

    The owner asks you to record a personal purchase as a business expense. How do you respond?

    A strong answer covers

    • Explain why it's not a business expense
    • Offer the right treatment (drawings)
    • Mention record-keeping and tax risk in general terms
    • Escalate per policy if pressured

    Common mistakes

    • Agreeing to misclassify
    • Lecturing without offering a solution
  9. situationalQuestion 9

    A supplier says they weren't paid, but your records show payment. Next steps?

    A strong answer covers

    • Check the payment record and bank clearing
    • Share remittance details
    • Check for misapplied payment on their side
    • Keep records of the communication

    Common mistakes

    • Paying again without checking
  10. situationalQuestion 10

    You're asked to close the month two days early. What do you prioritize?

    A strong answer covers

    • Cutoff and recording all documents
    • Bank reconciliation
    • Key accruals and depreciation
    • Review for unusual balances
    • Communicate any estimates made

    Common mistakes

    • Skipping reconciliations
  11. communicationQuestion 11

    Explain to a non-accountant owner why their profit is high but cash is low.

    A strong answer covers

    • Accrual vs cash timing
    • Receivables not yet collected
    • Purchases of assets or loan repayments
    • Suggest looking at a cash-flow view

    Common mistakes

    • Using jargon without explanation
  12. communicationQuestion 12

    How do you explain a correction you made to the books?

    A strong answer covers

    • What was wrong and how it was found
    • The correcting entry and its effect
    • What changes in the reports
    • How it will be prevented

    Common mistakes

    • Hiding or minimizing the error
  13. technicalQuestion 13

    How do you handle a customer check returned NSF?

    A strong answer covers

    • Reinstate the receivable and reduce cash
    • Record any bank fee
    • Contact the customer
    • Consider collectability later

    Common mistakes

    • Writing off immediately
  14. situationalQuestion 14

    You notice the same invoice recorded twice. What do you do?

    A strong answer covers

    • Confirm with the source document
    • Reverse one copy
    • Check payments weren't made twice
    • Note the fix

    Common mistakes

    • Deleting a posted entry
  15. communicationQuestion 15

    Tell me how you keep your work organized and accurate.

    A strong answer covers

    • A month-end checklist
    • Document filing and references
    • Reconciliations and review
    • A concrete, truthful example

    Common mistakes

    • Vague claims without specifics