Cognizant Analyst Interview Questions, Process, and Tips

Q1. Basic of python
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Q2. OS, networking, DBMS, sorting algo
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Q1. What is the accounting rule for nominal account
Ans. 
Nominal accounts are temporary accounts that are closed at the end of each accounting period.
• Nominal accounts include revenue, expenses, gains, and losses.

• These accounts are used to track income and expenses for a specific period.

• At the end of the accounting period, the balances in nominal accounts are transferred to the income statement.

• Examples of nominal accounts include sales revenue, salaries expense, interest inc
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Q2. Partnership accounting follows accrual basis accounting?
Ans. 
No, partnership accounting typically follows cash basis accounting.
• Partnership accounting usually follows cash basis accounting, where income and expenses are recorded when cash is received or paid.

• Accrual basis accounting records income and expenses when they are earned or incurred, regardless of when cash is exchanged.

• However, some partnerships may choose to use accrual basis accounting for more accurate financial re...read more
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Q3. How was NAV calculated
Ans. 
NAV is calculated by subtracting liabilities from assets and dividing by the number of outstanding shares.
• NAV = (Assets - Liabilities) / Number of Outstanding Shares

• Assets include investments, cash, and other holdings

• Liabilities include debts and other financial obligations

• Number of outstanding shares is the total number of shares issued by the fund
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Q4. What is the GAAP accounting and where it applicable
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GAAP accounting refers to the Generally Accepted Accounting Principles, a set of standard guidelines for financial reporting in the US.
• GAAP is a set of accounting standards used in the US for preparing financial statements.

• It ensures consistency and comparability in financial reporting across different companies.

• GAAP principles cover topics such as revenue recognition, balance sheet classification, and disclosure requi...read more
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Q1. Java oops concepts
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Q2. Selenium navigation methods
Ans. 
Selenium navigation methods help automate browser interactions in web testing.
• Selenium provides methods like get(), navigate().to(), navigate().back(), navigate().forward(), navigate().refresh() for navigation

• These methods help in moving between different pages, refreshing the page, etc.

• Example: driver.get("https://www.example.com")
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