J'ai postulé via un recruteur. J'ai passé un entretien chez Virtual Employee (Calcutta) en mars 2026
Entretien
Very quick and moderator , HR was helpful and the manager was proactive.Income Statement – shows profit/loss
Balance Sheet – shows financial position
Cash Flow Statement – shows cash movement
❓ Difference between cash basis and accrual basis?
Answer:
Cash basis → record when cash is received/paid
Accrual basis → record when income/expense is earned/incurred (used in US GAAP)
Questions d'entretien [1]
Question 1
❓ What are the 3 main financial statements?
Answer:
Income Statement – shows profit/loss
Balance Sheet – shows financial position
Cash Flow Statement – shows cash movement
❓ Difference between cash basis and accrual basis?
Answer:
Cash basis → record when cash is received/paid
Accrual basis → record when income/expense is earned/incurred (used in US GAAP)
❓ What is working capital?
Answer: Working Capital = Current Assets – Current Liabilities
It shows short-term liquidity of the company.
🔹 2. Accounts Receivable (AR)
❓ What is the journal entry for customer invoice?
Answer:
Dr Accounts Receivable
Cr Revenue
❓ How do you handle overdue invoices?
Answer:
Aging analysis
Send reminders
Follow-up calls
Escalation if needed
❓ What is DSO?
Answer: Days Sales Outstanding → measures how quickly cash is collected.
🔹 3. Accounts Payable (AP)
❓ What is 3-way matching?
Answer:
Purchase Order
Invoice
Goods Receipt
Ensures payment accuracy.
❓ Journal entry for vendor invoice?
Answer:
Dr Expense / Assets
