Assistant Accountant Interview Questions UK: 8 Real Questions and What Interviewers Want

Applying for a Assistant Accountant job in the UK? Here is what you are likely to be asked. These questions come from our Assistant Accountant question bank of 25 questions, written for UK employers at junior level.

Eight Assistant Accountant interview questions, and what the interviewer is thinking

1. Talk me through how you process a purchase invoice, from receiving it to it being ready for payment.

Why they ask: Purchase invoice processing is one of the main daily tasks for an Assistant Accountant.

2. Why do you want to be an Assistant Accountant?

Why they ask: They want to know whether you're genuinely interested in a finance career and likely to stay and develop.

3. Can you explain the difference between the sales ledger, purchase ledger and nominal ledger, and how control accounts fit in?

Why they ask: They test that you understand how the accounting system fits together, which underpins all junior finance tasks.

4. We pay a £12,000 annual insurance premium in January, and our year-end is March. How would you account for it?

Why they ask: It tests whether you can apply prepayments correctly in practice, not just define them.

5. How would you prepare a supplier payment run?

Why they ask: Payment runs carry real fraud and error risk, so they check you're careful and follow controls.

6. Tell me about a time you had to process a large volume of work accurately.

Why they ask: Assistant Accountants handle high volumes, so they want evidence that accuracy holds up under pressure.

7. What information must appear on a valid VAT invoice?

Why they ask: Assistant Accountants check invoices daily and can't reclaim VAT without a valid one.

8. Your manager asks you to post a journal, but you don't understand why it's needed. What would you do?

Why they ask: They want to know you'll ask questions rather than post blindly, which protects accuracy and your learning.

A sample answer to question 1

Talk me through how you process a purchase invoice, from receiving it to it being ready for payment.

When an invoice arrives, usually in the AP inbox, I first check it's addressed to our company and is a valid VAT invoice, with the supplier's VAT number, date, invoice number and VAT shown correctly. I then check it hasn't already been posted, by searching the supplier account for the invoice number and amount, because duplicates are a common problem. Next I match it to the purchase order and the goods received note, so we only pay for what was ordered and delivered. If everything agrees, I code it to the right nominal code and cost centre, for example stationery or IT software, and apply the correct VAT code. If there's no purchase order, I send it to the budget holder for approval in line with the authorisation limits. Once approved, I post it in the accounting system with the correct invoice and due dates, and attach a copy so it's ready for the next payment run.

Common mistake to avoid: Posting without checking for duplicates; Coding without approval

Want the rest?

Full model answers, key points and common mistakes for all 25 questions are on the Assistant Accountant interview questions page. The first five are free, no sign-up needed.