A staff accountant interview should find out whether the candidate can post a correct entry, reconcile an account, and notice when a number looks wrong. Conversation alone rarely shows that. This kit pairs technical questions that have right answers with short journal entry exercises and a timed Excel task, then scores everything on one rubric. Pair it with our software category guides to see which tools fit your team. Once you have a shortlist, check the vendor profiles and the finance glossary for unfamiliar terms, then use our head-to-head comparisons before your first demo.
Built for: Controller, Accounting manager, HR lead
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Use the technical questions as a screen. Ask four or five in a first-round call. Candidates who cannot explain accruals versus prepaids clearly are unlikely to do well in the exercises.
Run the journal entry exercises live. Give the scenarios on paper or screen and ask the candidate to talk through each entry. The reasoning matters as much as the answer.
Set the Excel task with a time limit. Send the dataset at the start of the session and allow 45 minutes. Mark it against the checklist before the debrief.
Score each interviewer independently. Complete the rubric before discussing the candidate so the final decision reflects all the evidence.
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| Topic | Question | Model answer |
|---|---|---|
| Debits and credits | Which accounts increase with a debit? | Assets and expenses (and dividends or draws). Liabilities, equity, and revenue increase with a credit. |
| Accruals vs prepaids | What is the difference between an accrued expense and a prepaid expense? | Accrued: incurred but not yet paid or invoiced; a liability. Prepaid: paid before it is incurred; an asset expensed over time. |
More free templates finance teams use alongside this one.
A controller owns the accuracy of the numbers and the process that produces them. Most controller job descriptions list every accounting task ever performed and say little about what the role must deliver. This kit starts from outcomes, then gives interviewers questions that separate someone who has run a close from someone who has watched one.
A bank reconciliation has two halves and most mistakes come from mixing them up. Deposits in transit and outstanding checks adjust the bank side because the bank has not seen them yet. Fees, interest, and returned items adjust the book side because you have not recorded them yet, and only book-side items need a journal entry. This template keeps the two sides apart and calculates both adjusted balances.
An accrual is only as good as the reasoning behind the number. Auditors do not object to estimates, they object to estimates nobody can explain. This schedule records the basis for every accrued expense next to the amount, tracks prepaid amortization with live formulas, and compares last month's accruals to the actual invoices so your estimates get better over time.
Common topics are debits and credits, accruals versus prepaids, bank reconciliations, deferred revenue, depreciation, the basics of ASC 606, and why a balanced trial balance can still be wrong. Many employers also ask the candidate to record several journal entries live.
Typically a dataset of transactions to summarise with a pivot table, lookups to map codes, a search for duplicates, and a reconciliation to a control total. Reviewers look for correct results, formulas instead of hard-coded values, and a clear layout.
An accrued expense has been incurred but not yet paid or invoiced, so it is recorded as a liability. A prepaid expense has been paid before it is incurred, so it is recorded as an asset and expensed over the periods it benefits.
Debit accounts receivable and credit cash for the amount of the returned check. The customer again owes the money, and cash is reduced because the deposit did not clear. Any bank fee for the returned item is recorded separately.
