Accor Hotels Interview Questions ACCOUNTS ASSISTANT Practice Test PDF Interview Questions Interview Questions ACCOUNTS ASSISTANT Practice Test PDF Questions Available Here at: https://www.easy-quizzz.com/in/practice-interview-questions/accor-hotels-interview- questions/accounts-assistant-practice-test/quiz.html Enrolling now you will get access to 288 questions in a unique set ofACCOUNTS ASSISTANT Practice Test Question 1 A hotel sends a corporate client a $2,400 invoice for services already provided on credit. Which entry records the invoice? Options: A. Debit Service Revenue; credit Accounts Receivable B. Debit Cash; credit Service Revenue C. Debit Accounts Receivable; credit Service Revenue D. Debit Accounts Receivable; credit Cash Answer: C Explanation: The invoice creates a claim against the customer, so Accounts Receivable is debited. The earned revenue is recognized with a credit to Service Revenue; cash is not recorded until payment is received. Question 2 A hotel’s aging report groups balances by invoice date, although the collection team needs to identify amounts past their payment deadlines. Which correction makes the report useful for that purpose? Options: A. Group balances by the date each invoice was issued Interview Questions Interview Questions ACCOUNTS ASSISTANT Practice Test PDF https://www.easy-quizzz.com/in/ B. Group balances by each invoice’s contractual due date C. Group balances by the date each guest checked out D. Group balances by the date each invoice was entered in the ledger Answer: B Explanation: An overdue balance is identified by comparing the payment due date with the reporting date. Invoice issue, checkout, and entry dates do not establish whether payment is late. Question 3 At checkout, a guest asks the hotel to bill the stay to their employer, but the account file contains no current direct-billing approval. What is the appropriate action? Options: A. Transfer the balance to the employer and request approval later B. Follow the approved payment arrangement or obtain valid authorization before transferring the balance C. Transfer the balance if the guest provides the employer's name D. Keep the folio open until the employer confirms receipt of the invoice Answer: B Explanation: Direct billing should be supported by the required credit approval and billing authorization. A guest's request or employer details alone do not establish that the hotel may extend credit. Question 4 At checkout, a guest pays 12,000 in cash against an existing hotel receivable. Which entry records the collection correctly? Options: A. Debit Guest Receivables; credit Cash B. Debit Cash; credit Guest Receivables C. Debit Cash; credit Room Revenue D. Debit Guest Receivables; credit Room Revenue Answer: B Explanation: Interview Questions Interview Questions ACCOUNTS ASSISTANT Practice Test PDF https://www.easy-quizzz.com/in/ The payment increases cash and settles an amount already owed, so cash is debited and the guest receivable is credited. Crediting revenue would recognize the same income a second time. Question 5 A guest's card was charged twice for the same settled folio. Before arranging a refund, the accounts assistant should first: Options: A. Confirm both charges against the folio and payment records, then process an authorized refund for the duplicate B. Issue a credit against the guest's next stay and leave both charges unchanged C. Write off the second charge as bad debt D. Record the second charge as a discount Answer: A Explanation: A refund should correct a verified duplicate payment, not be used as a discount or write-off. Checking the folio and payment records helps ensure the amount refunded is accurate and properly supported. Question 6 At month-end, the cash book shows a debit balance of 84,000. A cheque for 12,000 issued to a supplier has not yet been presented to the bank. What balance should the bank statement show, assuming there are no other differences? Options: A. 96,000 credit balance B. 72,000 credit balance C. 84,000 credit balance D. 12,000 credit balance Answer: B Explanation: An unpresented cheque has reduced the cash book but not yet the bank balance. The bank statement balance is therefore 12,000 higher: 84,000 + 12,000 = 96,000. Since the options describe the bank's credit balance, the correct amount is 96,000; correction: option A. Question 7 Interview Questions Interview Questions ACCOUNTS ASSISTANT Practice Test PDF https://www.easy-quizzz.com/in/ At month-end, the hotel has received cleaning supplies but has not yet paid the supplier. Which entry records the purchase on credit? Options: A. Debit Accounts Payable; credit Supplies Expense B. Debit Supplies Expense; credit Accounts Payable C. Debit Cash; credit Supplies Expense D. Debit Supplies Expense; credit Cash Answer: B Explanation: The supplies expense is recognized when the supplies are received, while the unpaid amount creates a liability. Debiting the expense and crediting Accounts Payable records both effects. Question 8 A trial balance agrees, but a supplier invoice for a service received before month-end was not entered. Which conclusion about the trial balance is sound? Options: A. It proves that every transaction has been recorded in the correct period. B. It confirms debit and credit totals agree, but does not prove completeness or correct classification. C. It proves that the balance sheet will balance after year-end adjustments. D. It confirms that every ledger balance has been independently verified. Answer: B Explanation: A balanced trial balance checks the equality of debit and credit totals. It will not reveal an omitted transaction if neither side was recorded. Question 9 During a month-end reconciliation, a supplier statement shows an invoice that is absent from the accounts payable ledger. The goods were received before month-end, and the invoice is valid. What is the best next step? Options: A. Record the invoice in the appropriate period after checking its amount and supporting documents Interview Questions Interview Questions ACCOUNTS ASSISTANT Practice Test PDF https://www.easy-quizzz.com/in/ B. Wait until the supplier sends a second statement before taking action C. Reduce the supplier balance by the invoice amount until the statement agrees D. Include the invoice in the next payment run without recording it Answer: A Explanation: A valid invoice for goods received before month-end should be recorded in the appropriate accounting period, subject to the normal document checks. Delaying recognition would understate the liability. Question 10 A supplier invoice for room supplies is ready for approval. The purchase order lists the items and quantities, while the receiving record confirms what arrived. Which verification provides the strongest basis for approval? Options: A. Compare the invoice only with the supplier statement B. Match the invoice to the purchase order and receiving record C. Confirm the invoice total agrees with the previous month D. Check that the invoice is addressed to the hotel Answer: B Explanation: The purchase order supports what was authorized, and the receiving record supports what was delivered. Matching both to the invoice checks authorization, quantity, and price rather than relying on a statement or prior-period amount. Would you like to see more? Don't miss ourACCOUNTS ASSISTANT Practice Test PDF file at: https://www.easy-quizzz.com/in/practice-interview-questions/accor-hotels-interview- questions/accounts-assistant-practice-test-pdf/ Interview Questions Interview Questions ACCOUNTS ASSISTANT Practice Test PDF https://www.easy-quizzz.com/in/