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PapaHR · Mike Pritula Academy · Roles

Accountant: role profile, KPIs and interview questions

This page covers the accountant role, key performance indicators (KPIs), interview questions and onboarding. Use it to define responsibilities and check whether candidates spot errors before the monthly close.

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  3. After 90 days, review the person against the same KPIs and competencies.

Job profile

Why the role exists

Keep reliable accounting records so the company receives timely reports and understands its obligations.

Result in a year

Assigned accounts close on schedule, balances are reconciled and supporting documents are easy to retrieve. The manager hears about missing evidence and reporting discrepancies before deadlines.

Place in the structure

  1. Reports toAccounting Manager or Financial Controller; otherwise, the business owner.
  2. Direct reportsNone
  3. Works withAccounting Manager, Business owner, Sales team, Purchasing Manager, Warehouse team, Customers' and suppliers' accounting teams
Key result areas
  1. Complete supporting documents — Document processing plan completionSuggested target: 100% of scheduled documents processed on time.
  2. Accurate accounting entries — Entries correct on first reviewSuggested target: 100% of reviewed entries correct first time.
  3. Reconciled bank balances — Bank reconciliation plan completionSuggested target: 100% of planned bank reconciliations completed on time.
  4. Reconciled customer and supplier balances — Customer and supplier reconciliation plan completionSuggested target: 100% of planned reconciliations completed, with discrepancies resolved.
  5. Timely monthly close — Close plan completionSuggested target: 100% of close tasks accepted by the manager on time.
  6. Reporting data ready for review — Reporting package plan completionSuggested target: 100% of reporting packages accepted by the reviewer on time.
Requirements

Experience: Experience managing assigned accounts independently and supporting the monthly close.

Formal: Accounting training; practical skills assessed through a job-related task.

Should know

  • How supporting documents connect to entries and financial reports.
  • Bank, customer and supplier reconciliation procedures.
  • Differences between payments, advances, revenue and expenses.
  • Monthly close steps for assigned accounts.
  • How to correct entries and retain supporting evidence.

Should be able to

  • Use accounting software and spreadsheets.
  • Identify duplicates, omissions and incorrect amounts.
  • Match statements, documents and balances.
  • Explain discrepancies in plain language.
  • Schedule work around the close calendar.
Competencies at three levels

Accounting accuracy

One incorrect entry can overstate a supplier balance and trigger a duplicate payment.

  1. Checks amounts and details against a checklist; spots obvious duplicates.basic
  2. Finds mismatches between documents, entries and balances before closing.solid
  3. Identifies recurring error causes and introduces preventive checks.strong

Investigating discrepancies

Matching totals do not prove that individual transactions are correct.

  1. Matches transactions by date, amount and customer or supplier.basic
  2. Traces differences to documents; distinguishes advances from settled balances.solid
  3. Finds offsetting errors and confirms corrections through another reconciliation.strong

Meeting close deadlines

Late documents delay reports and spending decisions.

  1. Follows the calendar and flags missing documents.basic
  2. Requests evidence early and warns of potential delays.solid
  3. Reorders tasks during disruptions while retaining essential close checks.strong

Following up on documents

Colleagues respond faster when they understand what to provide and why.

  1. Names the missing document and the required delivery date.basic
  2. Explains delay impacts, agrees ownership and records commitments.solid
  3. Works with departments to prevent recurring delays and checks results.strong

Sound accounting judgment

Unexplained differences must not be cleared with arbitrary entries to improve a report.

  1. Follows agreed procedures and asks about unfamiliar transactions.basic
  2. Separates facts from assumptions and supports entries with evidence.solid
  3. Presents options and consequences for disputed entries; seeks approval.strong

Responsible data handling

Accounting data must remain traceable and protected against accidental changes.

  1. Files documents correctly and uses an individual account.basic
  2. Preserves correction history and verifies recipients of financial files.solid
  3. Identifies excessive access and missing change records; follows through on fixes.strong
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Accountant

Keep reliable accounting records so the company receives timely reports and understands its obligations.

Duties
  1. Check supporting documents for correct details, amounts and completeness.
  2. Record supported transactions for assigned accounts.
  3. Identify duplicate documents before posting entries.
  4. Reconcile bank statements with accounting records.
  5. Reconcile customer and supplier balances, including advance payments.
  6. Request missing documents from responsible colleagues.
  7. Check balances and complete monthly close tasks.
  8. Prepare balance breakdowns and reporting data.
  9. Correct errors while preserving the change history.
  10. Track discrepancies, deadlines and assigned owners.
  11. File documents so transaction evidence can be retrieved quickly.
  12. Process payroll where included in the role.
  13. Check employee expense claims.
  14. Record fixed assets and depreciation.
  15. Reconcile inventory records with physical stock counts.
  16. Prepare payments for managerial approval.
  17. Record foreign currency transactions for assigned accounts.
  18. Prepare explanations and documents for external review.
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Accountant KPIs

  1. Document processing plan completion — Documents processed on time / planned documents × 100%. Mistake: Counting documents before checking details and recording the transaction.weight 20% · month
  2. Entries correct on first review — Entries correct first time / reviewed entries × 100%. Mistake: Reviewing only simple entries or concealing corrections after closing.weight 25% · month
  3. Bank reconciliation plan completion — Bank reconciliations completed on time / planned reconciliations × 100%. Mistake: Checking only the closing balance and overlooking transaction errors.weight 15% · month
  4. Customer and supplier reconciliation plan completion — Reconciliations completed on time / planned customer and supplier reconciliations × 100%. Mistake: Counting a sent request as completed while discrepancies remain unresolved.weight 15% · month
  5. Close plan completion — Close tasks accepted on time / planned close tasks × 100%. Mistake: Marking tasks complete while balances remain unsupported.weight 15% · month
  6. Reporting package plan completion — Reporting packages accepted on time / planned packages × 100%. Mistake: Counting delivery as acceptance when the reviewer has returned the package.weight 10% · month
Calculator

Work out the KPI bonus

Enter how much of each target was met, in percent, and the bonus at 100%. You can change the weights.

KPIWeight, %Achieved, %Share
Document processing plan completion
Entries correct on first review
Bank reconciliation plan completion
Customer and supplier reconciliation plan completion
Close plan completion
Reporting package plan completion
KPI total
Bonus
Sum of weights

The weights are an example. They should add up to 100%.

Interview questions

Scorecard

Run the interview and get the result

Score each answer from 1 to 5 and the total is worked out by competency. Keep this page open on your phone during the interview.

Accounting accuracy

Tell me about a duplicate document you found. What did you check, how did you correct the entry, and what happened?

✓ Listen for: Matched details, checked payment, documented the correction and prevented recurrence.

⚑ Red flag: Deletes an entry without checking or retaining the reason.

Describe an error you made that surfaced after the monthly close. How did you report it and assess the impact?

✓ Listen for: Specific error, prompt disclosure, affected amounts assessed and correction approved.

⚑ Red flag: Claims never to make mistakes or conceals corrections.

Investigating discrepancies

Describe a reconciliation with matching totals but incorrect transactions. How did you find the cause and verify the result?

✓ Listen for: Transaction checks, offsetting errors identified and reconciliation repeated after corrections.

⚑ Red flag: Treats matching closing balances as sufficient evidence.

Tell me about a supplier discrepancy. Which documents did you compare, what did you personally do, and how was it resolved?

✓ Listen for: Opening balance, deliveries, returns and payments checked; difference demonstrably resolved.

⚑ Red flag: Adjusts balances to the supplier's figures without supporting evidence.

Meeting close deadlines

Describe a monthly close affected by late documents. How did you prioritise tasks, warn your manager and finish the work?

✓ Listen for: Early warning, missing items listed, delivery dates agreed and outcomes explained.

⚑ Red flag: Waits silently for documents until the final day.

Tell me about an accounting system outage before a reporting deadline. What did you do, and which checks did you retain?

✓ Listen for: Outage reported, available backups assessed, plan agreed and restored data checked.

⚑ Red flag: Submits unchecked figures simply to meet the deadline.

Following up on documents

How did you obtain missing documents from a busy colleague? Describe what you explained, what you agreed and what changed.

✓ Listen for: Precise request, clear impact, named owner, deadline and confirmed receipt.

⚑ Red flag: Only sends a vague email and blames the colleague.

Describe a recurring document error made by colleagues. How did you help resolve it and check the improvement?

✓ Listen for: Cause investigated, clear completion sample provided and subsequent documents checked.

⚑ Red flag: Keeps fixing everything alone without discussing the cause.

Sound accounting judgment

Describe a transaction lacking evidence before closing. What facts did you gather, who did you consult, and what was decided?

✓ Listen for: Missing evidence identified, impact assessed, decision approved and basis retained.

⚑ Red flag: Invents a transaction's purpose from the bank payment amount.

Tell me about being asked to shift a transaction between periods to achieve a result. How did you respond, and what followed?

✓ Listen for: Documents checked, consequences explained, accounting lead consulted and decision justified.

⚑ Red flag: Changes the date without evidence because a manager asked.

Responsible data handling

Describe how you traced an entry's correction history. What evidence did you find, what did you do, and what did you conclude?

✓ Listen for: Change history, original document, correction author and supported reason for entry.

⚑ Red flag: Accepts shared logins and does not check who changed records.

Describe a financial file request from an unfamiliar recipient. How did you verify access rights, and what happened?

✓ Listen for: Identity and authority verified through a known contact; data scope agreed.

⚑ Red flag: Sends full files to anyone claiming to be an employee.

Score at least one answer and the result shows up here. ·
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Test task

Bank reconciliation and monthly close preparation · 2 hours

Use these fictional training data; all amounts are in US dollars. The opening bank balance for April is $1000. April's statement lists five transactions: $1200 received from Customer A, $240 paid to Supplier B, a $20 bank fee, $360 received from Customer C and $500 paid to Supplier D. The statement closes at $1800. All transactions except the fee are recorded; the opening balance is correct. The document pack contains evidence of April services supplied to Customer A for $1200; evidence of April services received from Supplier B for $240 and an identical copy; and a contract with Customer C for $360 of May services not yet delivered. Supplier D's document is missing and the payment purpose is unclear. For this task, recognise services in the month delivered and record advances separately; the statement supports the bank fee. Do not calculate taxes. Prepare a bank reconciliation spreadsheet, a list of corrections and requests for missing documents. Separately identify April revenue and expenses and transactions requiring clarification. Write a short note to the manager explaining each obstacle to closing and the action needed. Do not prepare a full balance sheet: the remaining information is unavailable.

How to assess it

  • Cash movements reconcile to a closing balance of $1800.
  • Identifies the missing $20 fee and the required entry.
  • Recognises Supplier B's duplicate; does not propose a second expense.
  • Treats Customer C's receipt as an advance, outside April revenue.
  • Requests payment details and supporting evidence for Supplier D.
  • Describes gaps without inventing documents or arbitrary entries.
  • Manager's note gives clear actions to complete the close.

Ready job ad

Accountant at [company name]

[Company name] is hiring an accountant for [accounting areas]. You will check documents, reconcile balances and prepare the monthly close. You will report to [manager's role].

What you will do

  • Check and record supporting documents for [accounting areas].
  • Reconcile bank, customer and supplier balances, including advances.
  • Request missing evidence from colleagues, customers and suppliers.
  • Investigate discrepancies and submit corrections for review.
  • Close assigned accounts on schedule and prepare balance breakdowns.
  • Prepare data for [report types].

What we need

  • Experience managing [accounting area] and completing monthly closes.
  • Ability to use [accounting software] and spreadsheets.
  • Understanding of payments, advances, revenue and expenses.
  • Ability to support entries with documents and explain discrepancies.
  • Willingness to flag potential close delays early.

What we offer

  • Pay: [salary] US dollars; [payment schedule].
  • Hours: [schedule]; arrangement: [work arrangement]; location: [city].
  • Scope and volume: [accounting areas], [monthly document count].
  • Handover support: [mentor], [handover period].
  • Support for disputed entries: [reviewer and approver].
  • Leave and absence arrangements: [terms].

In PapaHR this text becomes a job opening with a careers page and a candidate pipeline.

90-day onboarding plan

Before day one

  1. Define accounting areas, document volumes and close dates.Manager
  2. Appoint a mentor and agree the handover plan.HR
  3. Set up individual software and document archive access.IT
  4. Prepare balances, outstanding issues and the reporting calendar.Mentor

Day one

  1. Explain who approves payments and disputed accounting decisions.Manager
  2. Demonstrate the document journey from receipt to entry.Mentor
  3. Check access and supporting document storage.New hire
  4. Introduce colleagues who supply accounting documents.HR

First week

  1. Reconcile handed-over balances and list unsupported amounts.New hire
  2. Process the first document batch under mentor review.New hire
  3. Review entries and discuss error causes.Mentor
  4. Agree missing document deadlines with responsible colleagues.New hire

30 days

  1. Prepare assigned accounts for the first scheduled close.New hire
  2. Review bank reconciliations and balance breakdowns.Mentor
  3. Record first-close errors and preventive actions.New hire
  4. Agree performance targets and calculation rules.Manager

60 days

  1. Complete a document processing and reconciliation cycle independently.New hire
  2. Discuss overdue requests and discrepancy causes.Manager
  3. Verify corrections from the first close.Mentor
  4. Propose a check to prevent one recurring error.New hire

90 days

  1. Submit assigned accounts for closing with supported balances.New hire
  2. Assess timeliness, entry accuracy and unresolved issues.Manager
  3. Agree future responsibilities and training.Manager
  4. Record probation period outcomes and feedback.HR

Probation period goals

  1. Take ownership of accounts with clear opening balancesBy day 30, every handed-over balance is supported or included in an agreed discrepancy list.
  2. Process documents within agreed deadlinesSuggested day-60 target: 100% of the processing plan; delays and reasons recorded in the tracker.
  3. Prepare assigned accounts for closing independentlyBy day 90, the manager has accepted close tasks, bank balances are supported and disputed amounts reviewed.
  4. Prevent a known error from recurringIntroduce one agreed check and demonstrate its use in the next document cycle.

Career path

Accounts Assistant

Collects and checks documents; posts entries under a mentor's supervision.

To move up: Reconcile and close one accounting area independently, with no unexplained differences.

Accountant

Manages assigned accounts independently, reconciles balances and prepares reporting data.

To move up: Learn adjacent accounting areas, investigate complex discrepancies and help colleagues prevent errors.

Senior Accountant

Reviews multiple accounting areas, coordinates closing and trains less experienced colleagues.

To move up: Learn to assemble complete reports, plan team workloads and justify disputed accounting decisions.

Accounting Manager / Financial Controller

Oversees accounting processes, reporting quality and the accounting team.

To move up: Develop budgeting and cash flow management skills to broaden the role; opportunities depend on company structure.

Questions for a 1:1 meeting

  1. Which balances currently lack supporting documents, and what would allow reconciliation?
  2. Which documents keep arriving late, and whose help do you need?
  3. Where is there a risk of duplicate payments or expenses?
  4. Which task could delay the monthly close, and what support would help?
  5. Which error has recurred, and which check should change?
  6. Which disputed transactions need the accounting lead's or owner's decision?
  7. Which manual task takes the most time, and how could we simplify it?
  8. Who could cover your accounts during absence, and what is missing?

Mistakes in hiring and managing

  1. Hiring without defining accounting areas and document volumes.
    Better: Specify responsibilities, document volumes, close deadlines and review arrangements before recruiting.
  2. Testing only accounting terminology and software names.
    Better: Set a reconciliation with duplicates and missing evidence; ask candidates to explain decisions.
  3. Judging performance solely by document entry speed.
    Better: Assess accuracy, supported balances and adherence to the close calendar.
  4. Demanding closure at any cost despite missing evidence.
    Better: Review missing items, assign owners and agree evidence-based decisions.
  5. Giving one person both payment preparation and final approval.
    Better: Assign final approval to a manager and arrange cover for absences.
HR in money

What a bad hire costs: Accountant

The same calculation as in PapaHR «HR in money»: the cost of hiring plus the salary for the months the new hire worked at half capacity.

One leaver
A year

In the first months a new hire delivers about half the result, so the company pays the other half of the salary for learning. In PapaHR the calculation uses your real leavers.

Questions and answers

How does an accountant differ from an accounting manager?

An accountant handles assigned areas such as documents, customer accounts or banking. An accounting manager oversees the full process, reviews final reports and resolves complex accounting questions. Small businesses may combine these responsibilities, so define the scope before hiring.

What should an accountant handle in a small business?

Start by listing sales, purchasing, banking, inventory and payroll transactions. Define document volumes, deadlines and a reviewer for each area. Include only the responsibilities the employee can realistically manage.

How can you assess an accountant in an interview?

Ask the candidate to reconcile records containing a missing bank fee, a duplicate document and a customer advance. Check whether they distinguish evidence from assumptions and request missing documents. Follow up with questions about their own errors and monthly close experience.

Which KPIs suit an accountant?

Use document processing plan completion, entry accuracy, completed reconciliations and timely reporting data. Agree plans before the period and verify completed work. Where no tasks were planned, leave that measure uncalculated and use a previously agreed approach to reweighting.

Can an accountant handle payments and expense control?

An accountant can prepare payments and flag unsupported amounts. Assign final payment approval to a manager and define spending authority separately. This clarifies who checks evidence, who authorises payments and who owns the budget.

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