Dufry Junior Accountant and Auditor Interview Questions and Answers

Q1. What programming languages are you most familiar with? Describe the troubleshooting process you'd follow for a crashing program
Ans. 
I am most familiar with Python and SQL.
• Identify the symptoms of the crashing program

• Check for any error messages or logs

• Review the code for any syntax or logical errors

• Debug the program by using breakpoints or print statements

• Test the program with different inputs to reproduce the crash

• Analyze the crash dump or core dump if available

• Research and consult relevant documentation or online resources

• Collaborate with team me
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Q2. How can you debug a program while it's being used?
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Debugging a program while it's being used involves using various techniques to identify and fix errors in real-time.
• Use logging and error handling mechanisms to capture and track errors

• Implement remote debugging tools to monitor and analyze program behavior

• Utilize breakpoints and watchpoints to pause program execution and inspect variables

• Collect user feedback and error reports to identify and reproduce issues

• Implement...read more
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Q1. What are the 3 golden rules
Ans. 
The 3 golden rules of accounting are the rules that govern how financial transactions should be recorded and reported.
• 1. Debit the receiver, credit the giver: When an asset is received, it is debited. When an asset is given, it is credited.

• 2. Debit what comes in, credit what goes out: Debit increases assets and expenses, credit decreases them.

• 3. Debit all expenses and losses, credit all incomes and gains: Expenses and ...read more
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Q2. Voucher in tally
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A voucher in Tally is a document used to record financial transactions in the accounting software.
• Vouchers in Tally include sales vouchers, purchase vouchers, payment vouchers, receipt vouchers, journal vouchers, etc.

• Each voucher type has specific fields to enter transaction details like date, party name, amount, ledger accounts, etc.

• Vouchers help in maintaining accurate and organized financial records for businesses.

• V...read more
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Q3. What is balance sheet explain liability asset & equity
Ans. 
Balance sheet is a financial statement that shows a company's assets, liabilities, and equity at a specific point in time.
• Assets are resources owned by the company, such as cash, inventory, and equipment.

• Liabilities are obligations or debts that the company owes to others, such as loans and accounts payable.

• Equity represents the owner's stake in the company, calculated as assets minus liabilities.

• The balance sheet equa...read more
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Q4. What is GST & tds
Ans. 
GST stands for Goods and Services Tax, a consumption tax levied on the supply of goods and services. TDS stands for Tax Deducted at Source, a tax collection method.
• GST is a value-added tax levied on most goods and services sold for domestic consumption.

• TDS is a tax deducted by the payer at the time of making payment to the payee.

• GST is collected by businesses and remitted to the government, while TDS is deducted by the...read more
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Q5. What is reconciliation
Ans. 
Reconciliation is the process of comparing two sets of records to ensure they are in agreement.
• Reconciliation involves verifying and adjusting financial records to match bank statements or other sources.

• It helps identify discrepancies, errors, or fraud in financial transactions.

• Examples include reconciling bank statements with cash records, credit card statements with expense reports, or inventory records with physical
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Q1. Ask me about my abilities
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Q1. Journal entries
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Q1. Salary discussion
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Q1. Define meaning of finance
Ans. 
Finance refers to the management of money and investments.
• Finance involves the allocation, acquisition, and utilization of funds.

• It includes activities such as budgeting, financial planning, and investment analysis.

• Finance helps individuals and organizations make informed decisions about money.

• Examples of finance include managing personal savings, analyzing company financial statements, and evaluating investment opport
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Q2. What dose working capital means
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Working capital refers to the funds available for a company's day-to-day operations and is calculated by subtracting current liabilities from current assets.
• Working capital is a measure of a company's liquidity and ability to meet short-term obligations.

• It represents the difference between a company's current assets (such as cash, inventory, accounts receivable) and its current liabilities (such as accounts payable, sh...read more
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Q3. Explain a cash flow statement
Ans. 
A cash flow statement is a financial statement that shows the inflows and outflows of cash in a company over a specific period of time.
• It provides information about the cash generated from operating activities, investing activities, and financing activities.

• Operating activities include cash received from sales, payment to suppliers, and payment to employees.

• Investing activities include cash used for purchasing or selli...read more
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Q4. What is an fare value
Ans. 
Fair value is the estimated price at which an asset or liability would be exchanged between knowledgeable and willing parties in an arm's length transaction.
• Fair value is used in accounting to determine the value of assets and liabilities on a company's balance sheet.

• It is based on market prices or other objective measures of value.

• Fair value is important for financial reporting and decision-making.

• Examples of assets t...read more
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Q5. Fair value refers to the estimate of the potential market price of an asset, goods or services. The fair value of an asset is the amount at which you can buy or sell the asset in a current transaction betw...read more
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Q6. What do you mean by Secondary market
Ans. 
Secondary market refers to the buying and selling of securities that have already been issued.
• It is also known as aftermarket

• Investors buy and sell securities among themselves without the involvement of the issuing company

• Examples include stock exchanges, bond markets, and futures markets
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Q7. Secondary market is were people trade securities that have been offered to the public in the primary market before hand and are listed on the stock exchange. The secondary market is also known as the after...read more
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Q8. Explain about deferred Tax liability
Ans. 
Deferred tax liability is a tax obligation that a company will have to pay in the future due to temporary differences between accounting and tax rules.
• It arises when there is a difference between the tax base of an asset or liability and its carrying amount in the financial statements

• It is calculated by multiplying the temporary difference by the applicable tax rate

• It is a non-current liability that is expected to be s...read more
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Q9. Deferred Tax liability is the amount the company hasn't paid yet to the tax department but is expecting to pay it in future. It happens when company tax expenses are lesser than the amount they reflect in ...read more
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Q1. Hobbies, education, skills
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Q2. Self introduction, night shift
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Q1. What are your salary expectations?
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Q2. What is your family background?
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Q3. Share details of your previous job.
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Q4. Why should we hire you?
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Q5. Why are you looking for a change?
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Q6. Where do you see yourself in 5 years?
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Q7. What are your strengths and weaknesses?
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Q8. Tell me about yourself.
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Q9. Tell about collage life
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Q10. Tell about your work
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Any topik with duscussion in group

Q1. Tell about ur work life
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Q2. Tell about your habit
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Q3. Tell about your finacal accouting
Ans. 
I have experience in financial accounting including bookkeeping, financial statement preparation, and budgeting.
• Proficient in using accounting software such as QuickBooks and Xero

• Experience in preparing financial statements including balance sheet, income statement, and cash flow statement

• Knowledge of GAAP and IFRS accounting standards

• Ability to perform bank reconciliations and manage accounts payable and receivable

• Exp...read more
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Q4. Tell about your coummiunity skill
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Q5. Tell about your friends
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Q6. Tell about your study
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Q7. Tell about your learing
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Q8. Tell about your work palce and firend
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Q9. Tell about your salary
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Coding test good learing

Aptitude test very difficult

Case study is different

Assigment is good one

Q1. Question regarding accounts
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Q2. Question regarding family background
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