Accounts Executive Interview: Tally, GST and TDS Questions to Prepare

An accounts executive interview for freshers and junior candidates in India usually checks three things: whether you understand basic accounting (journal entries, ledgers, debit and credit, reconciliation), whether you can work in the tools the company uses (often Tally or another accounting software, and Excel), and whether you understand everyday compliance work like GST invoicing and TDS. Many interviews include a practical test. If you can pass journal entries confidently and explain what you'd do in a bank reconciliation, you're ahead of most candidates.

Accounting basics they'll test

Expect questions that look simple but catch people who memorised without understanding:

• Golden rules of accounting: personal, real and nominal accounts, and what to debit and credit in each.
• Journal entries: purchase on credit, sale with GST, payment to a supplier with TDS deducted, salary payable, depreciation, prepaid and outstanding expenses. Practise writing these quickly.
• Accrual vs cash basis, and why month-end provisions matter.
• Bank reconciliation: why the bank balance and book balance differ, and how you'd reconcile them. A favourite interview topic because it's everyday work.
• Trial balance and final accounts: what happens if the trial balance doesn't match, and where common errors come from.
• Accounts payable and receivable: ageing reports, vendor reconciliation, following up on overdue payments.

If you can explain the logic behind an entry, not just the entry, interviewers trust your basics.

GST: what to know for an entry role

You don't need to be a tax expert, but you should understand the concepts used in daily work:

• CGST, SGST and IGST, and when each applies (intra-state vs inter-state supply).
• Input tax credit (ITC): what it is, and why vendor compliance matters for claiming it.
• The main returns: GSTR-1 for outward supplies and GSTR-3B as the summary return with tax payment, and how GSTR-2B is used to check available ITC.
• What a valid tax invoice includes, and when e-invoicing and e-way bills come into the picture.

Rules and thresholds change, so don't quote numbers you're not sure of in an interview. Saying "I'd check the current threshold on the GST portal or with the senior accountant" is a perfectly good answer for a junior role.

TDS basics

Expect questions on what TDS is, why it's deducted on certain payments like contractor, professional fees and rent, what TAN is, and the flow of deduction, deposit, quarterly return and certificate to the deductee. The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026 and renumbered many sections. If you learned section numbers like 194C or 194J in college, know that the new Act uses different numbering. Interviewers will mostly care that you understand the process, and that you check current rates and sections rather than guessing.

Tally and Excel

Many small and mid-sized businesses use Tally. Be comfortable creating ledgers and groups, passing vouchers (payment, receipt, sales, purchase, journal, contra), handling GST in vouchers, and pulling basic reports like day book, ledger, outstanding and GST reports. If the job description mentions other software, such as Zoho Books, SAP or Oracle, learn the basics or at least the workflow.

Excel is used everywhere in accounts work: reconciliations, ageing reports, and MIS. Lookups, SUMIFS and pivot tables are the usual test topics; see Excel skills employers test.

The practical test

Typical tests include passing ten to twenty entries in Tally or on paper, a simple bank reconciliation from a sample statement, or matching vendor ledgers in Excel. Accuracy matters more than speed. Check debit and credit totals before you submit, and label your work clearly.

Questions you should ask them

Ask what the role covers day to day (payables, receivables, GST filing support, payroll inputs), which software they use, who reviews your work, and what the month-end close looks like. A role where a senior accountant or CA reviews your work is valuable early on; you'll learn much faster.

Resume and next steps

On your resume, be specific: "Passed purchase and sales entries with GST in Tally; prepared monthly bank reconciliation for 3 accounts; maintained vendor ageing report in Excel." Mention internships with CA firms, articleship experience, or practical training. For B.Com graduates looking for a first role, our guide on first jobs after B.Com, BBA or BA covers the wider options.

Browse accounts and finance roles on CareerCola under finance, and read each listing carefully for the software and compliance work it mentions.