Selection stage 2
Applicant job simulation.
Thank you for applying to AIS. This exercise is a realistic slice of the work our team does for clients. It shows us how you think, how carefully you work and how clearly you explain things, and it shows you what the job is really like.
How it works
Four steps.
- 01Download the workbook
It holds the client's records and a sheet for each task.
- 02Complete the tasks
Answer in the yellow cells. Each sheet says what to do and which records to use.
- 03Upload your workbook
Use the form at the bottom of this page, with the candidate reference from your invitation email.
- 04Interview
If you are shortlisted, your interview starts with you walking us through your workbook.
Your assignment
Adaku Provisions Ltd.
You have just joined AIS as a new associate. Adaku Provisions Ltd is a foodstuff wholesaler in Abuja that sells rice, beans and palm oil to about twenty retail shops. It is a bookkeeping client of the firm.
The company's accounts officer resigned in August and nobody has reviewed the books since March. Your manager has asked you to bring September up to date, review the trial balance, prepare draft financial statements, deal with September VAT and withholding tax, and report to the managing director, Mrs Adaku Eze.
Adaku Provisions Ltd, its staff, customers and suppliers are fictional. Any resemblance to real businesses is coincidental.
The tasks
Seven tasks, one client.
The times are a guide. Most people take three and a half to four hours in total, and you can split the work across sittings.
Task 1A
about 20 minClassify transactions
Post twelve September transactions to the right account in the client's chart of accounts.
Task 1B
about 45 minBank reconciliation
Compare the cash book with the bank statement, correct the cash book and reconcile the two at 30 September.
Task 2
about 45 minTrial balance review
Find out why the draft trial balance does not balance, review the ledger extracts and propose correcting journals.
Task 3
about 30 minControls and procedures
Identify weaknesses in how the business handles cash, stock and payments, and draft a petty cash procedure for its SOP manual.
Task 4
about 20 minEmail to the MD
Explain your key findings to the managing director, who is not an accountant, and ask for the documents you need.
Task 5
about 35 minFinancial statements
Prepare the income statement for the nine months to 30 September and the statement of financial position at that date.
Task 6
about 35 minVAT and withholding tax
Work out the September VAT position and the withholding tax on supplier payments, and advise on compliance.
Download
The workbook.
Excel file, about 40 KB. It also opens in Google Sheets or LibreOffice, but the dropdown lists work best in Excel.
Download the workbookRules
What we expect.
- Work on your own. You may use Excel, a calculator, textbooks and AI tools.
- You must be able to explain every figure and every sentence in your workbook. We will ask you to at interview.
- Do not share the workbook or your answers. Different candidates may receive different versions.
- We are not looking for perfection. Show your workings and note any assumptions you make.
- Save your file as Surname_Firstname_AIS.xlsx before you upload it.
Submit
Upload your completed workbook.
Submit once, when you have finished. If you need to correct something after submitting, upload again with the same candidate reference and we will mark the latest version.