Top 20 General Ledger Interview Questions and Answers 2023

General Ledger Interview Questions and Answers

You need to prepare early enough if you have an interview to attend. Appearing before an interview panel without a defined plan and enough preparation can see you leaving the room in tears. There are certain common questions that you should look up and try to come up with their answers.

In this article, we plan to make your work easier. We will look at a few questions that you should expect in a general ledger interview. Kindly go through these and also think of unique answers aside from the ones we have provided.

Use this article as a guide to acing your interview and landing the job. Here are some of the commonest general ledger interviews:

1. Why Are You Interested in This Role?

This is a common question that cuts across all general ledger positions. Treat it as an opening question that the interviewer asks to get you talking. However, remember to sell yourself and tell the interviewer some of the things that the company stands to gain from your services.

Sample Answer

This is my tenth year in this profession which makes me an experienced accountant. I know how to deal with general ledgers and can use my expertise to better your business. I have also gone through the job description, which consists of activities that I have been doing for the last five years. I, therefore, believe that I am better suited for this role.

2. What Are Some of The Qualities You Possess That Make You a Good Pick?

General ledger interviews largely focus on accounting. Therefore, when answering this question, mention some of the qualities of a good accountant that you possess. Make sure that they are job-specific, or you may lose your chance.

Sample Answer

I have exceptional numeracy and interpersonal skills, which play an essential role in this field. I am also a determined and self-disciplined individual who will stop at nothing till I have achieved my set goals. I can also work in teams, which every accountant should be prepared for. My other qualities include strong analytical skills, superb verbal and written communications skills, and a hunger to learn.

3. What Do You Understand by An Accrual?

This is a technical question testing your knowledge of different accounting principles. The best way of approaching such questions is by going straight to the point. Your answer should be concise but correct.

Sample Answer

Accrual in accounting means that as costs or revenues of events occur, they are recognized in the period of occurrence even though cash flows may take place in different accounting periods. For example, if an organization was to receive 6000 dollars from an individual on 6th June but the date changes to 10th July, the money will be accounted for on June 06- July 10.

4. Tell Us the Difference Between Ledger and General Ledger

This is a basic question whose answer you should have before attending a general manager interview. Remember, no employer will give you a chance to work for them if you do not understand something as simple as that. Answer this question confidently and do not beat around the bush.

Sample Answer

A ledger is usually created for a given business requirement and is, therefore, more specific. On the other hand, general ledgers are usually used in all business organizations and are not specific. They may capture sales, stationery, printing, among many others.

5. What Do You Know About Future and Adjustment Periods?

This is yet another technical question where the employer is trying to find out just how much you know about accounting. Like we advised, you should convince them that you have extensive knowledge by getting the answer right and speaking confidently.

Sample Answer

You cannot post any entry into the future period since an oracle has not been opened yet. It is possible to have two future periods or a singular one displayed in the calendar option. On the other hand, an adjustment period refers to the time frame a business has to adjust balances before the year closes. Dates within this period usually overlap the regular accounting periods.

6. In Your Experience, What Is the Importance of Responsibility in Oracle Applications?

This is also another technical question that seeks to unravel how much you know about general ledgers. The interviewer expects you to know different concepts and frameworks related to general ledgers. Therefore, make sure that you get this one right.


Generally, a user cannot access concurrent programs such as forms before the program is attached to responsibility through a request group. Therefore, these responsibilities offer complete security and limit access to different forms, reports, tables, and specific reports. (You can explain your answer further. However, it would still be viable even if you left it at this point)

7. What Is a General Ledger Account? Would you please Offer Some Examples?

You cannot attend a general ledger interview if you do not know what a general ledger account is. Missing such a question will automatically disqualify you even if you had a chance. Pounce on this question and answer it correctly, convincing the interviewer that you know why you came for the interview. Do not also forget to mention the examples.

Sample Answer

A general ledger account is a record used to sort and store the balance sheet and income statement transactions. There are several examples of general ledger accounts available, mostly asset accounts. These are cash, Inventory, Account Receivables, Investments, Equipment, and Land.

8. Tell Us Some of The Steps in Reconciling General Ledgers

Reconciling of the general ledger ensures that all the accounts are included in the financial statements. Therefore, you should be ready to be examined on it. Mention all the steps needed in the reconciliation process.

Sample Answer

One should summarize the ending balances in all the revenue accounts and verify that the total amount is equal to that of the revenue found in the income statement. The ending balances in all the expense accounts should also be summarized and the aggregate amount verified to be similar to the total expense in the income statement. Lastly, all the asset, liability, and equity accounts should be summarized, and the total amounts verified to match all the line items found in the balance sheet.

9. What Are the Steps Involved in The Balancing of Ledger Accounts?

This is another technical question that seeks to uncover if you know how to balance a ledger account. When answering this question, make sure that you start from the first to the last. Your steps should be chronological. 

Sample Answer

When balancing an account, the totals of both sides are taken before calculating their difference. If the debit side is in excess, the difference is placed on the credit side, followed by the writing balance c/f and vice versa. Once the difference has been placed on the right side, the total of both sides is calculated and must match.

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10. Could You Mention Some of The Steps You Would Take Before Approving an Invoice for Payment as a General Ledger

This is an operational question that will reveal just how good you are at your job. The interviewer wants to know if you fully understand the invoice verification process and whether you can do it to satisfaction. Ensure, therefore, that you have this process at your fingertips before walking into the interview room.

Sample Answer

I will first check to ascertain if the received goods are in the right state and satisfactory before making any entry into the notebook. (You can expound this further. However, make sure that you describe the importance of all these steps to the interviewer)

11. How Many Periods Should a General Ledger Have?

This is an easy question that seeks to reveal if you know some of the basic principles of ledgers. When answering, make sure that you take into account the annual closing. Like any other technical question that we have covered in our article, ensure that you get this one right.

Sample Answer

Taking into account the annual closing, the total period will be 13. The twelve periods represent each month, and the thirteenth represents the year closing transactions. (Your answer should be short since this is straight to the point question)

12. Why Do You Want to Work with Us?

The interviewer will mostly ask you such a question to determine just how much you know about the organization. Do you know the company’s culture? Can you identify some of the values and the company’s visions? Remember, every organization has its good sides, and these are the ones you should mention.

Sample Answer

I love your company’s work culture. You allow employees to grow and nurture them to be better at everything they do. I am therefore optimistic that my services and skills will be better utilized here. I have also interacted with a number of your former employees who say many good things about this firm. I believe that my heart will be at peace here as I use my expertise to better the firm.

13. What Do You Understand About Control Ledgers?

Whenever you are attending a general ledger interview, always be ready to answer questions about any general ledger-related topics. You, therefore, need to convince the interviewer that you understand what control ledgers are and how important they are to main ledgers.

Sample Answer

The control ledgers are maintained alongside the general or main ledger. It, therefore, comes in handy whenever all the accounts of suppliers and customers cannot be recorded in the main ledger. They, therefore, record individual accounts. The balance shown in the main ledger at the end of a given period has to be similar to that of the individual ledger accounts maintained via the control ledger.

14. What Do You Understand by Business?

This is a general question relating to ledgers that the interviewer may ask you. Always have an open mind when attending any accounting-related interview since the interviewer will most likely ask you anything related. Give the best definition of a business that you may find worthy if you were sitting in an interview panel.

Sample Answer

Business is any activity that one does with the sole intention of making money or earning profits. Businesses vary depending on scope and volume, which explains why we have small-scale and large-scale businesses. However, provided that it is done to bring in some money, it qualifies to be a business.

15. Mention a Strategy and Mindset Required for This Role?

This is usually a common question in all job interviews. The interviewer wants to know a way of doing things that you find effective, that is, your strategy. As for the mindset, you should mention a way of thinking and a general perspective that allows you to succeed in your role.

Sample Answer

When dealing with general ledgers, the best strategy is to ensure that all the transactions are recorded as soon as possible in journals or subsidiary books, and the accounts are balanced afterward. It is usually easy to miss a transaction if one does not make early entries. As for the second part of the question, one needs to maintain an open mindset when working on a general ledger. This helps identify any mistake in the general ledger and make the necessary corrections.

16. Tell Us About the Reconciliation Process at The Account Level

The interviewer wants you to list some of the reconciliation processes at the account level. Make sure that you mention all the steps involved and get them right. Otherwise, you will come off as incompetent.

Sample Answer

The first step is to begin the balance investigation. Here, you will match the beginning balance to the final reconciliation detail from the period before. If you notice a difference in balance, ensure that you investigate the reason behind it. You should then investigate the current period and make necessary adjustments. The next steps are reviewing the adjustments, reviewing the reversals and ending the balance review.

17. Tell Us Something That You Know About Balancing a Ledger Account

This is an easy question. There are a lot of things to choose from. The interviewer wants any information you know about balancing ledger accounts. Therefore, you can talk about how it is done, the processes or any information that comes to mind provided that it is correct.

Sample Answer

Balancing ledger accounts help business owners to know the net effect of the business transactions recorded in the ledger account. The balances of the debit and credit sides of the ledger account must therefore be equal.

18. What Do You Understand by Ledger Posting?

Every job has its unique terminologies and concepts that you must understand to be given a job. You know what ledger posting is if you have been in this field for some time. It is a common procedure that accountants do to make sure that transactions are recorded in the ledger.

Sample Answer

Ledger posting is the process of transferring transactions recorded in the journal or subsidiary books to the ledger. Normally, all business transactions are usually the first record in journal or subsidiary books in order of occurrence before they are transferred to the ledger.

19. What is a General Ledger?

This question is normally asked at the beginning of the interview. It may also be asked as it progresses to throw you off balance. All in all, make sure that you get it right, or else you will not lose your chance. Remember, if you do not understand the basic concepts, no employer can trust you with a position.

Sample Answer

A general ledger is the complete record of financial transactions throughout the subsistence of a company. It is a record of the account information used to prepare financial statements. Therefore, the general ledger includes different accounts such as assets, revenues, expenses, owner’s equity, and liabilities.

20. Why Do You Believe That You Are the Best Candidate for This Position?

What can you offer that most people cannot? The interviewer is giving you a chance to sell yourself and highlight some of your indispensable qualities.  However, do not be tempted to talk negatively about other candidates. Just sell yourself without mentioning them.

Sample Answer

I cannot talk about the other candidates, given that I have not interacted with them. I will therefore talk about myself. I am an experienced accountant, having spent ten years both as a freelancer and a regular employee. I have therefore witnessed both sides of this career. I am also passionate about accounting, which means that I will not be doing this for the money. Lastly, I am always willing to learn and meet new challenges. I will therefore fit perfectly here and give my all to this job.


These 20 questions are some of the most commonly asked in general ledger interviews. Remember, there are different professions under this, and therefore, questions may differ. All in all, you need to have extensive knowledge about general ledgers as it may come in handy in any of the accounting jobs you are seeking.

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