How to interview for an accountant job. What questions to ask when interviewing for the position of chief accountant

An accountant is a person who has access to all the finances of a company, tax reporting, statutory documents. Therefore, it is necessary to search for a candidate for this vacancy especially carefully. It is useful for both employers and job seekers to know how to properly conduct an interview when hiring an accountant.

Before meeting a potential accountant candidate, the preparation should be professional and thorough. There are several requirements here:

• Formulate a clear set of job responsibilities.

As a rule, in large organizations there is a whole accounting department. It includes several accountants. This structure is headed Chief Accountant or department head. At the same time, each of the employees can have a different set of functions, that is, “close” different areas of work. Accountants can be interchangeable, but not always. If the company is small, then, as a rule, one specialist works there, who independently performs all operations. An understanding of the different functions of the accounting department is essential in order to clearly define what kind of specialist is required and what kind of work he will perform.

• Determine what professional and personal qualities are required from a specialist who will fill the vacancy of an accountant.

It is quite obvious that attentiveness, responsibility, conscientiousness are universal skills, without which a person cannot become successful in the accounting department. In addition to them, you need to make a list of specific skills required for a particular job.

• Compose questions.

This is one of the key points that cannot be successfully implemented if the previous ones are not completed. Therefore, we first determine what exactly we are looking for, and then we select questions that will help find out if the candidate has the necessary skills.

• Arrange a meeting.

It is always necessary to select several candidates so that there is an opportunity for selection and comparison. Phone each of the applicants and determine the place and time of the interview. By the time the candidate arrives, you should have the following documents ready:

1. list of job responsibilities;
2. requirements for an accountant.

The interview is best done in a private office face to face. In such an environment, the candidate will be able to relax and open up for contact.

Sample interview questions

That is, questions at an interview when hiring an accountant should relate, among other things, to important professional features. The main thing is that the recruiter must study the questions in advance and prepare the right answers. During the interview, this will allow you to objectively evaluate the candidate's answers.

Final stage

When all the interviews have been completed, we proceed to the final stage - the analysis of applicants and the selection of the most suitable ones. Here the choice is quite individual and depends on the requirements of the vacancy. It is also worth noting that the most the best option will be when the applicant is a little short of the level of the vacancy. Then he will have enough motivation to grow professionally and do the job conscientiously. In this position, he will work for quite a long time.

When it comes to interviews per se, a few things immediately come to mind:

the employee was forced to leave the previous organization due to force majeure circumstances;

the job seeker is actively looking for a job for the very first time. Both the one and the other examples clearly force, in our case, the accountant to take certain steps towards a favorable outcome of the case. Someone goes to the hairdresser before the interview, someone gets a new suit, and someone does nothing at all, referring to the Russian “maybe”. Today we will talk with you on this topic and try to understand what an accountant really needs to do so that the dialogue with a potential employer is positive from the very beginning. Moreover, it is important for us to understand what actions an accountant should take in order to be offered the maximum salary, confirming the best aspects of his professional basis with facts from his biography.

Introduction

An accountant, first of all, should not forget that he occupies one of the key positions in any company, so the management will approach the selection of a specialist for this position as scrupulously as possible. But the directorate needs to choose not so much a good candidate as a professional who is most suitable for the organization. At the same time, the company itself must meet the requirements of a specialist. Then cooperation will be fruitful and long-term. That is why the interview with the applicant must be carefully prepared and conducted competently. Understanding the "weight" of this position, as well as how the future leadership looks at it, should become a kind of guideline in choosing the "right mood". In other words, do not be shy about demanding a higher salary than what the market sets. In particular, this applies to those cases when the duties of the future specialist will include really great functionality. For example, in construction companies, in public catering and some other areas, the accounting department works, as they say, "in full". Not only will you need to apply all your skills to their best performance, but there will also be a need, most likely, to study a new field of activity for yourself. If the director of an organization, for example, is engaged in the demolition of non-residential buildings, then the accountant may need at least surface buildings in this area. Mentally count this as a kind of “training” related to professional development which makes the work of an accountant even more qualified. According to the assurance of our clients on the service "", readiness for study and analysis new sphere activity is another plus in the piggy bank of a successful candidate for the position of an accountant.

must have

Perhaps you should not count on employment or just a good salary if the accountant does not have the following basic skills, which the chief accountant and director will pay attention to in the very first place:

Accounting (accounting and tax);

Work with primary documentation;

Keeping records of mutual settlements;

Warehouse accounting;

Preparation of advance reports;

Drawing up reconciliation acts;

Drawing up budgets;

payroll,

Calculation of compensations and sick leaves;

Conducting inventories;

Preparation of incoming and outgoing documents.

Also, the accountant must know the Client-Bank system, accounting entries, be savvy in matters of legislation (accounting and tax) and know the main provisions and instructions of the Central Bank of the Russian Federation. Computer proficiency is required - MS Office package and 1C online. If a vacancy is suitable for a novice specialist who does not have work experience, but is endowed with potential and willing to learn, when evaluating him, the main criteria will be a diploma of education in a profile or retraining and his personal qualities. In any case, the accountant requires perseverance, attentiveness and a high degree of responsibility. Thus, interview questions for an accountant should reflect the above criteria. In the event that the applicant begins to say that he has the above skills, and in the process of work it turns out the opposite, then he is unlikely to stay in his position for a long time, because deception will emerge at the very first real production task. As clients for the 1C Program Rental service told us, unscrupulous statements during an interview can seriously spoil a young candidate’s career and have negative impact for employment in other organizations. At the same time, an accountant, as a participant in the labor market, has one small plus - he can “get lost” among applicants. If, for example, in the market of cadastral services in the city “everyone knows each other” and one “wrong move” becomes public, then this does not happen with accountants, because. Applicants, as a rule, are always very numerous. Take a look at at least some work site - everything will be written there.

A real willingness to talk about yourself

It is not uncommon for people to tell us about issues they encountered during their initial interview with senior management. The most popular of them is the offer to tell about yourself. This leads many to a stupor: “How? Tell about yourself? What can I tell about myself? - approximately so the accountant asks himself in the first seconds after the questions. The particular complexity of this proposal is experienced by people who are not prone to increased sociability, for whom talking about themselves (and about someone else) is a very difficult matter. Therefore, it would be useful for the accountant to prepare for this issue in advance. It is important to understand that this narrative includes several key blocks, without which the story will not be complete: 1) well-known facts from a personal biography with dates and periods; 2) professional experience; 3) hobbies, hobbies and preferences. The first block is not of great value and is more of a reference. As for the second and third, here it is desirable to be, as they say, on the alert. You should not invent anything, and if the facts are played out in favor of the accountant, then it is better to rehearse the speech in advance so as not to get into an awkward situation. A story about hobbies and hobbies makes the employer understand what kind of person the applicant is, how much he is inclined to self-development. By the way, it is desirable to tell about a hobby in much more detail than about the year in which the university was graduated.

Read the article: “The child is often over. Positions of employer and employee

Knowledge of modern software

Of course, a modern accountant must be a great professional, a master of his craft. However, his skills will not be fully appreciated by management if he does not own the latest software designed to facilitate and simplify his work. For example, without experience in 1C, reference and legal systems, without understanding what electronic keys are, as well as electronic reporting, it will be problematic to find a job in a decent company. If it so happened that the accountant did not come across something from this list in the course of practical work (in many respects this applies to specialists of retirement age), then it is better not to be too lazy and find a way to get to know all this. Now no one needs "mastery of accounts" or "as fast as possible walking to the IFTS." Here you just need to submit reports on time and without errors. Knowledge of the software, as well as the skills to work with it at previous jobs, are a kind of guarantee that the director will not have problems with finances in the future. As for young professionals, those who did not have practical work experience, then awareness and desire to learn, attention to every word of their mentor, will be perceived as a kind of “promise” to develop in a professional manner for the benefit of the entire company. Management should evaluate this approach to this issue.

What is the company doing?

Another important nuance in the course of preparing for an interview is the applicant's awareness of the company where he intends to find a job. The fact is that applicants often ask the management about elementary things during the interview, which he himself should know for sure. For example, when he comes to a conversation, he asks: “What does your company do”? What type of ownership do you have? He, of course, will be answered these questions, but they will only make a few notes about his responsibility. The fact is that the above information is publicly available and it is simply necessary to know about it (or it is better not to ask at all, so as not to be considered a “slob”). It is much more advisable to find out with regards to the taxation regime, the number of legal entities, controlled companies, as well as the presence in it of such positions as a personnel officer and a lawyer. This will help the applicant for the position to assess the prospects for their future work.

Summary

As we can see, the initial preparation for an interview is no less important than the interview itself. Much of how well the applicant prepares for this event will depend on its outcome, as well as the level of remuneration that the employer can offer him. It is important to understand a simple truth: a professional in a serious organization will not be paid more if even at the first meeting he could not prove himself. Take our humble advice as a guide and go for it. You will definitely succeed!

You were about to change jobs, sent your resume to several organizations and received the first invitation for a meeting. Where can I find advice on preparing for an accounting interview? How to prepare, how to behave at a meeting and what to do if you don’t get a call – HR experts tell.

How to overcome fear?

“You were invited for an interview, which means that the first stage has been passed, your resume and work experience have interested the employer,” says Anna Khvostova, director of the Ural branch of HeadHunter. Before meeting with the employer, complete the " homework»: Find out as much information about the company as possible. For the HR manager, this will mean that you are really interested in this position and the company.

How to prepare?

Experts advise to learn as much as possible about the company: type of activity, types of products. It will not be superfluous to find the company's website, as well as its page on social networks, sites with reviews and resources for finding a job.

Prepare an approximate story about yourself, do not be afraid to repeat the text of the resume. You can sketch out a plan and look into your notes. Be sure to include information about your previous experience in the story: official duties, achievements, successes, failures (do not forget: they can also be asked about).

Think about what you want from new work: what to do, where to develop. Maria Orlova, HR manager at SKB Kontur: “It's great when an applicant has a professional goal that matches the needs of the employer. This means that cooperation will be long and fruitful. Be prepared to answer a question about your salary expectations - this is always discussed at the meeting. You may also be asked about weaknesses' and 'working failures'. Calm and constructive answers to such questions show the social maturity and level of professionalism of the candidate.”

Prepare questions about the company: this will give the impression of you as a reasonable specialist. Understand that not only the organization chooses you, but also you - the employer. Think about what is important to you and find out. Be sure to clarify your job responsibilities and areas of responsibility. Find out more about the immediate functionality and daily tasks.

Lot useful tips you can find on specialized Internet sites dedicated to accountants. For example, visitors to the Accounting.Online portal, who have experience in hiring an accountant, share the following experience:

I love it when people start asking about upcoming work.

For example:

1. How many legal entities and/or entrepreneurs are to be managed? What is their taxation system?
2. How many employees in the state (total and in the accounting department)? Do you have a HR and a lawyer?
3. Which software yes (accounting software, system electronic reporting, THX)? Is access to accounting Internet resources limited?
4. Volume of paperwork?
5. Is there on this moment any unresolved disputes with contractors or regulatory authorities (claim correspondence, courts)?
6. What unwritten rules do you have?

Take note of these questions and think about what else you could add to them.

How to behave during an interview

Anna Khvostova recommends: “Come 10 minutes earlier: this way you will show your punctuality and composure, and you will also be able to gather your thoughts and prepare for the interview.” Try to concentrate and gather, prepare to answer with a smile, kindly.

Don't forget modest makeup and business style clothes. Dress neatly to show you are a neat, collected person. Do not forget to grab written references or contacts of former employers who are ready to provide you with such a service. This will be a huge plus.

Maria Orlova advises: “The most important thing during an interview is to hear the questions of the HR manager, answer them exactly, without deviating into extraneous topics.” “Do not use hackneyed terms such as “creative”, “responsible”, etc. Name your real qualities,” adds Anna Khvostova.

What to do if the employer refused you?

“Rejections are part of the job search, so they need to be treated rationally. Analyze the past meeting and think about what can be changed in better side. Don't give up - a few rejections mean nothing. Look for additional motivation and keep going to interviews,” Anna Khvostova reassures. “In any case, there is no need to be upset - there can be many reasons: for example, HR, being inside the company, may understand that this position will not reveal your potential, and you will simply get bored,” continues Maria Orlova.

If the reason for the rejection is not clear, feel free to ask the recruiter why. True, experts say that they may not answer you frankly, but it’s worth trying. Sometimes the employer can go to a meeting and even recommend literature or sites for professional development.

Do not forget to thank for the pleasant communication and leave your contacts for the future. You can also subscribe to company vacancies on the site or join groups to keep abreast of events. Do not stop at one company, consider as many options as possible. Choose the employer that suits you: we spend most of our lives at work, and it is important to choose the right second home.

Important. If the employer did not call you back within the promised time (usually a week), you can call him yourself. It is possible that the specialist had an emergency or was absent for objective reasons. However, it is worth considering: do you need a job in a company where they are not ready to give feedback potential employees.

We wish you success!

Sergey Dolginov| Head of Financial Advisory Projects at IBS, Moscow

What questions will you find answered in this article?

• What a candidate for the position of chief accountant should know
• How the requirements for the chief accountant depend on the specifics of the enterprise What should be clarified during the interview
• Do the chief accountant need managerial and leadership skills

You will also read

• What are the requirements for candidates
• in publishing house Gruner+Yar
• What tasks does the General Director of RG-Soft give to the potential chief accountant

REFERENCE

Sergey Dolginov has been with IBS for over three years. During this time, under his leadership, a number of major projects on financial consulting in the energy sector and restaurant business. Previously, for more than four years, he was the head of the accounting services group and senior accountant-consultant in the Moscow office of Intercomp Technologies (USA), before that, for two years, he held the position of chief accountant in the same company.

Company IBS("Information business systems"; IBS) has been working in the field of consulting and high technologies since 1992. Today the company is a diversified information technology and consulting holding with a developed regional network of branches, subsidiaries and technical centers. In 2005, IBS was recognized as the leader in the IT industry according to the results of a study by the Expert RA rating agency.

Practice shows that not all chief accountants are able to focus not only on the Tax Code (TC RF) and Accounting Regulations (PBU), but also on the interests of the company. Moreover, it is difficult to combine the requirements of the law and the interests of the enterprise both for accountants of the “old school” (who worked back in Soviet times) and for specialists of the “new wave”. Some of them still consider the main task to “correctly give all the entries” and are sincerely surprised when they are asked how the process is organized in the company tax planning. Others, when making decisions, rely solely on information received orally from the tax inspector or auditor, without even considering it necessary to contact normative document. To be confident in his chief accountant, the CEO must clearly know how to avoid serious mistakes when hiring a specialist for this key position.

Requirements for a candidate

The list of knowledge and skills required from the chief accountant depends on a number of factors. These include, in particular:

• kinds economic activity enterprises;
• business volume;
• the number of employees in the company as a whole;
• the number of accounting staff;
• presence or absence of foreign investors;
• features of corporate culture.

In addition, it is extremely important whether the chief accountant of your company is the “chief financial officer” (this is most often found in small organizations where the duties of the chief accountant and financial director are combined) or the chief accountant is one of the financial managers reporting to the financial director.

Consider several types of enterprises and the requirements for the chief accountant in each of them.

Chief accountant of a large Russian enterprise (holding)

Large Russian companies often conduct field tax audits, so one of the main tasks of the chief accountant is interaction with the tax authorities. In addition, the chief accountant of a large enterprise faces the following tasks:

• control over the preparation of accounting and tax reporting;
• control over the activities of subordinates;

In some cases, the chief accountant has broader responsibilities, such as preparing data for management reporting or leading the implementation of a corporate information system.

The ideal candidate would be a "bison" in the field of Russian accounting and taxation, combining deep professional knowledge with advanced managerial skills. The most essential requirements for a candidate of this level are:

1. Higher economic Education. This in no way means that an accountant with a technical or humanitarian education is bad, however, an economic education allows a specialist to master not only the skills of accounting and calculating tax liabilities, but also extensive knowledge in related areas - business economics, financial analysis, budgeting, banking.

2. Experience professional activity at least three to five years, as a rule, in the position of chief accountant, his deputy or head of the tax department. A qualified specialist may also have experience of cooperation with an audit or outsourcing structure.

3. Comparability of the previous (previous) and potential place of work. A candidate who managed the accounting department of three people in a small business with a total workforce of 50 people may experience significant difficulties leading the accounting department of 100 people in a multi-thousand-strong plant. At the same time, the advantage for the candidate is the experience in the industry represented by the potential employer.

4. Availability of a qualification certificate of a professional accountant. This document is perceived in Russia as confirmation high level knowledge and skills in the field of Russian accounting and taxation. This confidence stems from two factors.

Firstly, these are high requirements for applicants for a certificate (at present, a higher economic education and work experience of at least three years in the positions of chief accountant, head of the financial and economic service and their deputies or in leadership positions requiring knowledge of accounting are required, as well as in the positions of consultants and teachers in accounting).

Secondly, to obtain a certificate, the applicant must pass a very difficult exam, consisting of two parts: written (and oral) and testing. The applicant's knowledge is assessed not only in accounting and taxation, but also in economic analysis and legal regulation of economic activity.

As an alternative to the qualification certificate of a professional accountant, the qualification certificate of an auditor or tax consultant can be considered.

5. At least one or two years of leadership experience. We emphasize once again: the chief accountant is not only a financier, but also a manager, one of the main managers in the company. Accounting at a large enterprise is one of the largest departments in terms of number, it is impossible to establish its work without appropriate experience and leadership charisma. It is desirable that in the previous place the candidate for a long time headed a team of comparable size.

6. Possession of modern information technologies. A modern accountant should be on you with a computer. The technology of non-automated accounting still does not contradict Russian legislation, but does not at all meet the needs of a dynamically developing company. The chief accountant must be able to work with the main MS Office applications (Word, Excel, Internet), use e-mail, legal bases("Garant", "ConsultantPlus"). And, of course, the main factor is the possession of specialized accounting programs (1C, Parus, Info-Accountant, Turbo Accountant, Infin, etc.). An absolute plus for the candidate is familiarity with modern Western ERP systems (SAP R/3, Oracle, MS Axapta, MS Navision, etc.).

As a rule, when choosing an accountant, General Directors should take into account that one or another information system is already successfully functioning in their enterprise. Often this turns into a strict requirement for the candidate - to own a particular system. Sometimes this requirement is presented by the employer as a key one. The ability to work with a specific system implemented at the enterprise should really be considered as an advantage of the candidate, however, from our point of view, a rigid approach to this issue is wrong. Firstly, there is much in common in different information systems, and a person who has previously mastered three financial systems will also master the fourth one. Secondly, by insisting on knowledge of specific systems, you significantly narrow the circle of candidates. Thirdly, a dynamically developing business constantly requires new information solutions from you. Information technologies at Russian enterprises are being actively improved. And it is possible that in a year you will face the question of replacing the existing system.

Chief accountant of a Western company operating in Russia (enterprises with foreign investments)

In a large Western company operating in Russia as part of a Russian legal entity, the qualification requirements for a chief accountant are often even more stringent. Russian legal entity with foreign capital must provide the same package financial statements and pay the same taxes as pure Russian company. This means that the high competence of the chief accountant in the field Russian standards required. But in addition to all the requirements specified for a Russian company, the chief accountant of a Western company (a company with foreign capital) must have the following skills:

Be able to prepare corporate reporting in accordance with IFRS (or US GAAP). In many Western structures, corporate (management) reporting is the "language of business", a means of communication between managers and investors. In this regard, the qualification of the chief accountant in the field of international standards becomes a priority factor when choosing a specialist. The high qualification of an accountant in this area is confirmed by certification (or at least ongoing training) in one of the well-known international programs (see Leading Accountant Certification Programs ...). Note that in recent times The demand for specialists with such professional certification has also increased significantly on the part of large domestic companies, which is associated with their entry into the international market and the attraction of foreign investors.

Professionally own foreign language(usually in English). It is easier to check the level of foreign language proficiency than other aspects of a candidate's qualifications. A ten-minute conversation is enough to understand whether the fluent english (fluent English) mentioned in the resume is true. True, it is worth noting that the level of language proficiency in Western companies is sometimes given too much attention, and the company gets an excellent translator on the staff for the position of accountant.

Leading Western Accounting Certification Programs:

• CPA (Certified Public Accountant) - certified public accountant;
• various ACCA certification programs (Association of Chartered Certified Accountants) - Association of Chartered Certified Accountants;
• CMA (Certified Management Accountant) - graduate in management accounting.

Other similar programs are CIMA, CFM, CIA.

Practitioner tells

Elena Belyaeva| CFO, Gruner + Yar Publishing House, Moscow

The main requirements for candidates for the position of chief accountant in our company:

1. Excellent knowledge of accounting and tax accounting.

2. Good knowledge in legal matters.

3. Tax planning and workflow optimization skills.

4. Experience in implementing and debugging ERP systems (not only for accounting, but also for management purposes).

5. Excellent leadership qualities - willingness to make decisions and take responsibility.

6. Great experience work. Frequent change of companies is a significant disadvantage in the biography of the candidate. The minimum term of work for the chief accountant in one place is three years. By the way, if a person was an accountant, I will not take him to the position of chief accountant. Cause

in the fact that a simple accountant is most often not a leader, which is mandatory for a real chief accountant. An exception may be a specialist who has worked for at least two years as a deputy chief accountant. He, too, can be seen as an interesting candidate.

7. Good reason for leaving previous work. Reasons that I think are acceptable:

• striving for professional growth
• desire to work in a larger, dynamic company,
• intention to move from a "gray" business to a "white" one.

The arguments “didn’t take root in the team”, “didn’t get along with the leadership”, “everyone hangs on me” are not accepted.

8. Having ambition. Someone who doesn't want to become CFO in the future won't make much of an impression on me.

9. Basic knowledge of English.

Compliance of the applicant with the listed parameters can be found out at the interview. After asking a few questions on professional topics and evaluating how quickly and competently the interlocutor answers them, you can already understand what level the specialist is sitting in front of you. As for detailed testing on tax and accounting issues, this can be done by a recruiting agency or our audit company.

small company chief accountant

Small Russian or Western companies, where the duties of the chief accountant and financial director are often performed by one person, usually need a "jack of all trades". An additional requirement in this case is qualification in the field of management accounting, planning and budgeting. It is no coincidence that the salary level offered to the “Chief of Finance” in such a company is often comparable to salary chief accountant of a large holding structure.

CEO speaking

Roman Golubitsky

Our company is young, and the number of employees in it is still small. Therefore, in most cases, I am engaged in hiring new employees myself. In my experience, information from track record candidate is not enough to be considered fit. So, the chief accountant today and ten years ago are two different positions Ten years of experience is an absolute plus, but if a person does not know how to work with automated systems and, most importantly, does not want to learn this, I would not recommend you to trust him with your accounting.

My basic hiring principle is the same as Herb Kelleher's: “We don't hire specialists. We take vital positions. A young professional, aimed at professional growth and striving to reach the heights of the profession, can be much more useful to the company than the former, who came to "sit out" until he finds best place to use their talents.

Additional Candidate Evaluation Factors

In addition to the professional requirements discussed above, specific to different types enterprises, great importance have personal qualities of the candidate.

Determination. The most important aspect The work of an accountant is a personal responsibility. By signing the financial documents and statements of the company with a “second signature”, the chief accountant takes on a serious responsibility - not only to the company, but also to government bodies. Therefore, the chief accountant of any structure must be a decisive person who has his own opinion.

Sociability. The task of the chief accountant is not only to develop his own opinion, but also to be able to correctly convey it to management. Another lot follows from this important factor- communication skills of the specialist holding this position. It is not uncommon for the financial director and the head of the enterprise to speak “in different languages”. The task of the accountant is not to rush between them, but to make the best use of working time - his own and his subordinates, so organize the structure of the accounting department so that it is able to provide all the necessary information to the management and investors of the company, as well as tax authorities. The general task of the head of the enterprise and the financial director (whatever the disagreements between them) is to provide all the conditions for the productive work of the accounting department. The communication skills of the chief accountant in this case is the key to success.

Candidate's ability to conform to the corporate style and culture. It is difficult to give unambiguous recommendations on the candidate's compliance with the corporate style of the company, however, this factor is one of the most important. For example, if a company has a strict business attire, it is unlikely that a candidate who came to an interview in a T-shirt will suit her. If middle-aged specialists mainly work in the accounting department, it will not be easy for them to work under the guidance of yesterday's graduate of the institute. If company employees constantly sprinkle their speech with English words, it is unlikely that an employee who does not know English will fit into such a team. To finally form an opinion about the candidate, various psychological tests(IQ tests), as well as accounting and taxation tests. It is desirable that your employees (financial director, accountants, HR service) deal with the preparation of tests, based on their experience and difficult situations that have happened in your company. Of course, standard tests for knowledge of accounting and the application of civil law standards are not prohibited, which require clear answers in accordance with the Tax Code or PBU. But it is necessary to dilute them with practical tasks. In this way, you will get an idea of ​​the candidate's ability to make decisions in non-standard situations.

Interviews with candidates

It is desirable that candidates for the position of chief accountant be interviewed:

• head of personnel service (often this position is occupied by an experienced psychologist),
• financial director,
• a representative of a corporate audit company (he is also able to assess the level of professional training of the candidate).

Those selected after the above meetings must be met personally by the General Director.

Practitioner tells

Andrey Danilenko| President of the Russian Farms group of companies, Moscow Region

Hiring a chief accountant, one of the key figures in a company, is a very responsible occupation that deserves the obligatory attention of the General Director. We often hire chief accountants for businesses that we acquire or start from scratch. Each candidate undergoes a three-stage interview. First, the head of the personnel department talks, then my financial director. But the final decision is always mine.

Since the company has foreign capital, once a quarter we prepare corporate reporting in accordance with GAAP standards. However, this is done by the financial director, the requirements for the chief accountant change (compared to the standard ones) by only one small point: “ownership English language at the level of terminology to fill in the relevant tables and work with computer programs.

CEO speaking

Natalya Dammer| General Director of JSC "Novosibirsk Fat Plant"

In our company, the first interview with candidates is always conducted by the personnel management service, a kind of filter that determines personal and professional suitability. The CFO then meets with the remaining candidates. As a rule, during the interview, he asks pre-prepared professional questions. Applicants also pass the test: described problem situation in the activities of the enterprise and their opinion is asked. Then the "finalist" will have a final interview with the General Director of the enterprise where he will work.

During the interview, you must:

1. Examine the candidate's resume:

• Is it professionally written?
• Does it contain all the information you need?
• Does the candidate change jobs too often? If yes, why?
• Do the candidate's salary expectations match your intentions?

As a rule, a qualified specialist is able to provide references from previous jobs. However, often the candidate is currently working and does not want the information about his job search to reach his employer. In this case, we do not recommend demanding a recommendation from the last place of work.

CEO speaking

Roman Golubitsky| General Director of RG-Soft, Moscow

At the interview, I do not use standard tests, which, as is commonly believed, test the knowledge of the applicant. My main emphasis is on the ability to lead in programs, the applicant's ability to learn and how a person can cope with complex non-standard situations that arise in the work of a chief accountant. Our services include accounting automation, which allows me to speak the same language with the candidate. When applying for a job, I give a task related, for example, to accounting or payroll; the candidate must offer several solutions. To test my skills in working with accounting programs, I ask you to fill out several standard forms and perform a couple of operations.

Diligence, accuracy, communication skills are perhaps no less important factors influencing my final decision. However, it is possible to judge them, as well as, in principle, the professional level of a new employee, only after some time after hiring him. Only during the probationary period, when just in case every action of the new chief accountant is duplicated, does it become clear whether he really knows his professional skills and has such significant experience as he assured, whether he will join the team and whether he will be able to fulfill his labor duties.

• PowNDstone W. How to move Mount Fuji? Approaches of the world's leading companies to the search for talents. M., 2004. This book is worth reading for company executives who want to move away from the common standards of search and selection of applicants for a particular position. The author describes a job interview methodology that includes the decision different tasks and puzzles.

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• www.buhgalteria.ru/page/2197 The article "Lottery" from the employer, which tells chief accountants in detail what tests they can expect when applying for a job, will allow you to understand what fears and doubts often haunt candidates for this position.

Accountants are an integral part of the staff in most organizations involved in entrepreneurial activity. These are people with a special mindset, the success of the whole enterprise partly depends on knowledge, experience and abilities, so their hiring is a special moment that differs from standard interviews both in methods and stages.

For example, potential accounting candidates are generally not subjected to psychological tests or other stress tests that might be offered to, say, a legal candidate or other employee. It is no secret that the position of an accountant, and even more so, the chief accountant of an enterprise, is quite prestigious, well-paid, but at the same time more responsible than most others, which is why employers take the choice of candidates for these positions more seriously.

Features of an interview with an accountant

Due to the fact that accountants are those people who have direct access to the company's finances, meetings with a potential candidate for existing accounting vacancies are not quite the same as with other employees. The main differences can be identified as follows:

• as a rule, an interview with a personnel manager is replaced by an interview with the chief accountant and the management of the enterprise;
• during the interview, most likely, there will be no tests common for candidates for other vacancies;
• instead of routine tests can be used in accounting;
• questions for such candidates will be radically different from those that are customary to ask other candidates of other professions;
• the overall evaluation of the candidate takes into account other criteria than when evaluating employees for other departments.

As for the first difference, it is clear that in this situation, the HR manager is not able to assess the specific knowledge of the candidate, he can only select resumes that are suitable in his opinion, based on the criteria and wishes of the management, as well as make an appointment by phone and clarify by phone the necessary moments. Of course, in a very large companies having a large staff and a whole personnel department with specialists in hiring new employees, who often use only a multi-level selection of candidates, a preliminary interview with a personnel specialist is also possible, but in this case it is rather formal in nature and aims to assess the appearance of a person, his communication skills, and also clarify general resume questions. Usually, candidates for the role of an assistant accountant or just an accountant are interviewed by the chief accountants of the company, and candidates for the role of chief accountant often communicate directly with the head of the enterprise or his deputy, as well as the head of the personnel department.

In addition, it does not make much sense for a future enterprise accountant to take fairly common psychological tests, as well as IQ tests, since it is obvious that the special mindset of such an employee with psychological point vision is difficult to assess on the same scale as, for example, an assistant manager or administrator, and his general IQ is not as important as knowledge of accounting, accordingly, it is more logical to offer such a candidate to take an accounting test. Such a test may include both questions on theory and practical tasks from accounting, involving the execution of postings, and its results will be the main criterion for admission to a position.

Questions that are usually asked at an interview to an accountant are of a purely professional nature and in the absence of a test, a candidate for the role of an accounting officer may be asked to write some entries, refer to specific regulations from the field of accounting, in addition, ask about document flow and knowledge in PBU. Such a conversation is extremely important for the candidate himself, who, in case of successful answers, creates a kind of application about himself as a good specialist, oriented in the right professional direction. For the employer, such a conversation is the most important primary filter, only after successfully passing it, you can further assess the candidate's other abilities - the ability to get along with the team, conduct dialogues with contractors, and so on.

Key interview questions

To successfully pass the selection for a vacancy, first of all, a potential candidate should carefully study which areas of accounting are indicated in the vacancy. It is for them that it is supposed to have good base knowledge, respectively, when preparing for an interview, existing knowledge needs to be refreshed, and not available should be tightened up. Most often, for an interview with a candidate for an accountant position, interviewers start from a resume first.

For example, if it indicates that the candidate kept a Purchase Book, accordingly, he may be asked - how was the book kept? How does VAT get there? How is import VAT reflected? - etc. If a person at a previous place of work was engaged in payroll and tax calculation, then, first of all, they will be asked about this topic. After the "run", it is customary for the candidate to ask questions already from the field of knowledge needed for this vacancy. However, there are also common accounting questions that are often asked at an interview with an accountant:

• the general or detailed structure of the balance sheet of the enterprise;
• the concept of OS, as well as their forms of accounting;
• OS depreciation methods;
• general questions about payroll;
• reporting forms in accordance with NAS;
• questions from the field of accounting in the field of foreign economic activity;
• recent changes in legislative acts from the field of accounting.

According to practicing accountants, for the position of an assistant accountant, the minimum knowledge is a chart of accounts, and an important factor is the presence of good logic. For the position of an accountant, it would be nice to have at least one decent recommendation from a previous job, as well as successfully passing a test when applying for a job. As for the position of the chief accountant in an enterprise, tests may not be applied to him, but a professional conversation is very serious. The task of the interview for this position will be to find out the candidate's education, length of service, experience, contacts from previous jobs, as well as an assessment of the existing advantages. Important for the future chief accountant are stress resistance, initiative, in addition, most often, the availability of recommendations is also a mandatory requirement.

Do not forget about the news in the field of legislative acts, which can significantly change the norm, which just yesterday still works differently. One of common causes in the failure at the interview is the ignorance of candidates for the position in the latest changes in the field of tax and financial legislation.

Find out what interview methods are:

How to successfully pass an interview as an accountant

First of all, regardless of the importance of the vacancy and the stated requirements, the candidate for the accounting department must remember that in accounting it is impossible to know everything. But if there is logic, as well as basic knowledge, desired options You can offer answers yourself - as professional accountants with experience say, the main thing is to be able to defend your own position, even if you do not agree with your answer.

As for the general requirements that apply to all candidates, regardless of their profession, one of the first reasons for rejection, even for an experienced and qualified candidate, is sometimes appearance. Despite an impressive resume and a successfully passed test, an untidy appearance, unkempt hair, nails, dirty clothes or shoes inspire dislike in all employers, so they often prefer to see a slightly less competent, but neat and visually pleasing colleague.

AT modern realities important indicator The competence of any employee is also computer and general literacy. For an accountant, the ability to work in professional programs accounting is an essential requirement, therefore, even if you previously worked exclusively with paper media, it makes sense to familiarize yourself with demo versions of the most famous accounting programs (for example, widespread packages from 1C) before interviewing with a new potential employer.