Bookkeeper Interview Questions

1.1Double-entry bookkeeping - debits, credits, and how every transaction affects the books

1.2The chart of accounts - structure, account types, and how transactions are coded

1.3Source documents - invoices, receipts, bank statements, and their role in the bookkeeping process

1.4Cash vs accrual bookkeeping - the difference and which method applies in different businesses

2.1Recording sales invoices, credit notes, and customer receipts in the sales ledger

2.2Customer account maintenance - reconciling balances and chasing overdue amounts

2.3VAT on sales - output tax, tax codes, and recording sales correctly for tax purposes

2.4Month-end sales ledger procedures - reconciling to the general ledger and producing debtor reports

3.1Recording supplier invoices, credit notes, and payments in the purchase ledger

3.2Supplier account maintenance - reconciling statements and ensuring payments are made on time

3.3VAT on purchases - input tax, reclaim, and common errors in purchase coding

3.4Month-end purchase ledger procedures - reconciling to the general ledger and producing creditor reports

4.1The bank reconciliation process - matching the cashbook to the bank statement step by step

4.2Identifying and resolving reconciling items - timing differences, errors, and missing transactions

4.3Petty cash management - maintaining the float, recording transactions, and reconciling

4.4Managing multiple bank accounts and cash books - including foreign currency accounts

5.1Payroll fundamentals - gross pay, deductions, net pay, and the payroll journal entry

5.2PAYE, National Insurance, and pension contributions - what the bookkeeper needs to record

5.3Payroll reconciliation - reconciling payroll costs to the general ledger each period

5.4Statutory payments - sick pay, maternity pay, and how they affect the payroll records

6.1VAT fundamentals - how VAT works, VAT schemes, and when businesses must register

6.2Preparing and filing a VAT return - boxes, calculations, and common errors to avoid

6.3VAT on complex transactions - exempt supplies, mixed-rate items, and international trade

6.4Making Tax Digital (MTD) - digital record-keeping requirements and how bookkeepers comply

7.1The trial balance - what it is, how to produce it, and what errors it does and does not catch

7.2Preparing the profit and loss account from the trial balance

7.3Preparing the balance sheet - assets, liabilities, and equity laid out correctly

7.4Adjustments to the accounts - accruals, prepayments, depreciation, and year-end journals

8.1Fixed asset register - what it contains, how it is maintained, and why it matters

8.2Depreciation methods - straight-line, reducing balance, and the journal entries for each

8.3Asset disposal - how to remove an asset from the books and record any profit or loss

8.4Capital vs revenue expenditure - the distinction and why it matters for the accounts

9.1Month-end close procedures - the bookkeeper checklist from reconciliations to final trial balance

9.2Year-end adjustments - accruals, prepayments, depreciation, stock, and provision entries

9.3Working with accountants and auditors - what they need and how to prepare the books for review

9.4Bookkeeping software - how to manage period close, run reports, and maintain clean records

10.1Technical questions - double-entry, VAT, reconciliations, payroll, and financial statements

10.2Practical scenario questions - how you handle an error, a reconciling difference, or a VAT query

10.3Behavioural questions - working independently, managing deadlines, and attention to detail

10.4Salary negotiation, questions to ask the interviewer, and presenting your bookkeeping experience