B.Com Fresher Interview Questions and Answers for Accounting Jobs

For B.Com Graduates and Final-Year Students | Job Interview Preparation

Your first accounting interview can feel stressful, but most fresher interviews follow a predictable pattern: a few HR questions, core accounting concepts, practical questions on GST, TDS and Tally, and sometimes an Excel test. This guide gives you sample questions with model answers you can adapt in your own words.

To learn GST return filing step by step, explore our GST course in Kolkata.

For hands-on practice on real data, a practical tally course in Kolkata can help you apply these concepts at work.

1. HR and Personal Questions

Q1. Tell me about yourself.

Model answer: “I am a B.Com graduate from [college], Calcutta University. During my course I developed a strong interest in accounting, especially final accounts and GST. I have practical knowledge of Tally Prime and Excel, and I have practised voucher entry, bank reconciliation and GST return preparation. I am looking for an accounts executive role where I can apply these skills and grow.”

Keep it under one minute: education, skills, practical exposure, goal.

Q2. Why do you want to work in accounting?

Talk about your interest in numbers, the importance of accurate records for a business, and the long-term career path (for example, accounts executive → senior accountant → finance manager).

Q3. What are your strengths and weaknesses?

Choose a real strength with evidence (“I am careful with details — I reconcile my practice entries before finalising”). For weakness, pick something genuine that you are improving (“I was slow in Excel, so I have been practising formulas daily”).

Q4. Are you comfortable with field work or long hours at month-end?

Be honest. Accounting roles often have busy periods around month-end closing and tax due dates.

2. Core Accounting Questions

Q5. What are the golden rules of accounting?

• Personal account: Debit the receiver, credit the giver.
• Real account: Debit what comes in, credit what goes out.
• Nominal account: Debit expenses and losses, credit incomes and gains.

Q6. What is the accounting equation?

Assets = Liabilities + Capital. Every transaction keeps this equation balanced.

Q7. What is the difference between a journal and a ledger?

A journal records transactions in chronological order. A ledger groups those transactions account-wise to find each account’s balance.

Q8. What is a Trial Balance? Does it prove accuracy?

It lists all ledger balances to check that debits equal credits. It does not prove complete accuracy — errors of omission, principle and compensating errors may remain. See Trial Balance Questions with Solutions.

Q9. What is depreciation? Name two methods.

Depreciation allocates an asset’s cost over its useful life. Common methods are the Straight Line Method and Written Down Value Method — see SLM vs WDV Depreciation.

Q10. What is the difference between capital and revenue expenditure?

Capital expenditure gives long-term benefit (buying machinery). Revenue expenditure is for day-to-day running (salary, rent). Details in Capital vs Revenue Expenditure.

Q11. Pass a journal entry: salary of ₹25,000 paid by bank.

Salary A/c Dr. ₹25,000
To Bank A/c ₹25,000

Q12. What is a Bank Reconciliation Statement?

A statement that explains differences between the Cash Book and the bank statement, such as unpresented cheques and bank charges.

3. GST and TDS Questions

Q13. What are CGST, SGST and IGST?

CGST and SGST are charged on intra-state supplies; IGST is charged on inter-state supplies and imports.

Q14. What is Input Tax Credit?

Credit of GST paid on purchases, which can be used to pay GST on sales, subject to conditions.

Q15. Name the main GST returns.

GSTR-1 for outward supplies and GSTR-3B for summary and payment. GSTR-2B shows available ITC.

Q16. What is TDS?

Tax Deducted at Source — the payer deducts tax at prescribed rates before making certain payments and deposits it with the Government.

Q17. Pass an entry for rent of ₹50,000 paid after TDS at 10%.

Rent A/c Dr. ₹50,000
To TDS Payable A/c ₹5,000
To Bank A/c ₹45,000

(Rates depend on the section and current rules.)

4. Tally Prime Questions

Q18. What are the main voucher types in Tally Prime?

Contra (F4), Payment (F5), Receipt (F6), Journal (F7), Sales (F8), Purchase (F9), plus Credit Note and Debit Note. See Tally Prime Voucher Types.

Q19. Under which group will you create a Bank ledger? A Salary ledger?

Bank ledger under Bank Accounts; Salary under Indirect Expenses.

Q20. Which voucher is used to deposit cash into the bank?

Contra voucher.

5. Excel Questions

Q21. Which Excel functions do you use most in accounting?

SUM, SUMIF/SUMIFS, VLOOKUP or XLOOKUP, IF, COUNTIF, and Pivot Tables for summaries. See Excel Formulas for Accountants.

Q22. How will you find duplicate invoice numbers?

Use Conditional Formatting → Highlight Duplicate Values, or COUNTIF to flag repeated values.

6. Situational Questions

Q23. Your Trial Balance does not tally. What will you do?

Check totals, look for balances on the wrong side, verify recent postings and compare with the previous period. If needed, use a Suspense Account temporarily and rectify errors.

Q24. A vendor says a payment was not received. How will you check?

Check the payment voucher, bank statement, UTR/cheque number and vendor ledger, then share proof politely with the vendor.

7. Tips to Succeed

• Revise basics the night before: golden rules, final accounts, GST, TDS.
• Carry printed copies of your resume — see the B.Com Fresher Resume Format guide.
• Practise answers aloud with the free AI Mock Interview.
• Be honest when you don’t know something; explain how you would find out.
• Dress formally and arrive early.

Frequently Asked Questions

Do freshers need Tally knowledge to get an accounting job?

Many small and medium businesses expect basic Tally knowledge. It significantly improves your chances.

Will there be a written test?

Some companies conduct an accounting or aptitude test. Practise with our Accounting MCQ Questions.

How should I answer salary expectation questions?

Research typical fresher salaries for the role and city, give a reasonable range, and show flexibility.

Final Thoughts

Interviewers want to see clear basics, practical awareness and a willingness to learn. Prepare these questions, practise aloud, and walk in with confidence.