How to Test Job Applicants in Bookkeeping

It's a good idea to use several methods when testing bookkeeping applicants.

A test designed to measure someone's level of knowledge in bookkeeping should look at several methods within the same test. The test should clearly demonstrate that someone has the knowledge to perform bookkeeping assignments and tasks. Applicants should be required to use the information, during the test, the same way they would if they were performing the duties on the job. Some tests can have both written and verbal components.

Instructions

1. Determine how the test will be administered. Tests can be given in a couple of ways. It can be a written test or an online test. The method that allows the applicants to best demonstrate their knowledge and level of skill should be used.

2. Put together a key concept section. The first part of the bookkeeping test should require the job applicant to identify concepts that will be used day in and day out. This will ensure they have a basic understanding of accounting concepts. Some of the items that could be included are credits and debits, journal entries, balance sheet, income statement, cash flow, accounting period, depreciation expense and bad debt expense. This portion either can be multiple choice or true and false.

3. Design a test on financial statements. Present a list of concepts and ask if these items appear on the income statement, balance sheet or the owners equity statement. This will ensure they understand how to formulate the financial statements. This also will verify their ability to extract information from the statements so various journal entries can be recorded.

4. Put together a day of bookkeeping transactions. During the course of the day a bookkeeper will be responsible for certain transactions, including account payables and receivables and journal entries. The test could require the applicant to complete all of the necessary transactions for half of the day. It might take the entire day to complete the test when you factor in all the other sections of the test.

5. Use a story problem section. If you use story problems as part of your testing method, you really can get an understanding of an applicant's ability to perform bookkeeping duties and tasks. With a story problem you have to calculate, think and evaluate to come up with the right method or procedure for handling various transactions. A quarter of the test should include story problems.

6. Give a verbal test on other concepts, such as budget preparation, taxes, payroll, employee health insurance and payroll and check registers. This will ensure an applicant has the ability to properly communicate all of the key concepts required for the job.

References

• Accounting Coach: "Bookkeeping"
• Bookkeeper List: "What's a Bookkeeper?"