TEST AREAS
"BEYOND LEDGERS INTO BOOKS"
Test in English on Swedish GAAP. Differentiates candidates with experience limited to ledgers and payments from those with bookkeeping skills and familiarity with processes and procedures in larger companies.
Questions and answer choices are in English to facilitate reading comprehension for candidates whose native language is not Swedish. However, images, accounting boxes, etc., remain in Swedish.
Bookkeeping
Testing of both basic bookkeeping, e.g. common customer and supplier invoices, representation and receipts, correction of a recorded transaction, credit invoices etc, to more advanced accounting - e.g. salaries, accrued vacation pay, invoices in foreign currency, tax revenues, etc.
Accounts Receivable & Payable
The candidate's knowledge ranges from basic understanding and handling of ledgers, invoices, input and output VAT, accounts, manual reconciliation, payments, bank transfers, accounting dates, etc., to more advanced aspects such as discrepancies, credit invoices, accrual of customer and supplier invoices, incorrect invoices, international payments, etc.
Expense Management
The candidate's knowledge regarding receipt management, representation, archiving rules, various VAT rates, accounting for representation of meals and alcoholic beverages, travel expenses, tax-free per diems, foreign invoices, reverse charge, etc.
Processes & Procedures
Refers to an understanding of the meaning and purpose of authorisation, the process for the arrival registration of invoices, necessary information in accounting records, rules regarding authorisation, invoice registration, and the double-entry principle, identification and handling of fraudulent invoices, delegated authorisation authority and immediate superior, rules for approving payments, etc.
TEST QUESTIONS
Multiple Choice and Manual Entry Questions
Our tests are mainly based on multiple-choice questions where the number of correct answer options varies. Each question has four answer options. Some questions require manual recording of a business transaction, and the candidate is provided with a chart of accounts for assistance.
Questions by Area and Difficulty
The tests are divided into four question areas and questions are categorised into three difficulty levels: easy, intermediate and difficult.
Randomised Test Generation
Questions within each area and difficulty level are randomly selected from a question bank, ensuring that each test receives a unique set of questions. Additionally, the order of answer options is randomised so that the correct answer for each question never appears in the same position.
24 Questions and Multimedia Options
A total of 24 questions are generated and must be answered within 35 minutes. During the test, candidates can skip questions and come back to them later. They also have access to a timer and a progress indicator. The test will automatically close when the maximum time limit is reached.
Test questions and answer options can consist of text, images, or a combination of text and images.
Example Question
