Educational resource: Civil Service Exam Preparation.

Office & finance · National

Account Clerk / Audit Clerk practice test

Account Clerk and Audit Clerk civil service exams test invoice and ledger procedure, segregation of duties, basic bookkeeping math, and judgment around financial recordkeeping. This free 30-question practice test helps you build familiarity with the format before the real exam.

Independent prep from Civil Service Exam. We are not affiliated with any city, county, state, or agency. Your official exam announcement defines subjects, timing, and passing scores.

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30 questions · about 30 minutes · reading, math, logic, and judgment

Answer review examples

Sample Account Clerk / Audit Clerk exam questions with answers

Account Clerk and Audit Clerk civil service exams test whether candidates can follow financial-recordkeeping rules precisely: invoice matching, segregation of duties, reconciliation, and confidentiality of financial records.

Scoring well usually comes down to applying a stated policy exactly rather than general bookkeeping intuition, plus steady accuracy on routine arithmetic like reconciliations, discounts, and ratio-based allocations.

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ReadingSample question 1

Policy states: "All invoices must be matched to a corresponding purchase order and receiving report before payment is approved, except for utility payments, which may be approved on invoice alone." An account clerk receives an office-supplies invoice with no purchase order on file. What should the clerk do?

Choose an answer to reveal the explanation.

ReadingSample question 2

Policy states: "Any cash receipt must be deposited within one business day of receipt, and a receipt log entry must be made the same day funds are received." A clerk receives a cash payment Friday afternoon after the bank has closed. By when must it be deposited?

Choose an answer to reveal the explanation.

ReadingSample question 3

Policy states: "Journal entries that adjust a posted ledger balance by more than $500 require supervisor approval before posting." A clerk needs to correct a $620 posting error. What is required before posting the correction?

Choose an answer to reveal the explanation.

ReadingSample question 4

Policy states: "Segregation of duties requires that the person who approves a payment may not also be the person who prepares the check or electronic transfer." A clerk who approved an invoice also wants to issue the payment themselves, to save time. Is this consistent with policy?

Choose an answer to reveal the explanation.

ReadingSample question 5

Policy states: "Financial records containing vendor banking information are confidential and must be stored in access-restricted files." A coworker outside the finance department asks the clerk to look up a vendor's banking details for an unrelated reason. What should the clerk do?

Choose an answer to reveal the explanation.

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Exam skills

What does the Account Clerk / Audit Clerk test cover?

The exact subjects vary by agency and announcement. These are the skills represented in this practice set, not a universal exam blueprint.

  • Basic arithmetic and reconciliation
  • Reading financial procedures
  • Invoice and ledger accuracy
  • Office procedures and confidentiality
  • Attention to detail
  • Professional judgment

Keep preparing

Build a study routine for the Account Clerk / Audit Clerk exam

Rotate office math, records accuracy, reading, and judgment. Use the official announcement for the exact title, testing vendor, and subject list in your jurisdiction.