Skill Areas

Civil Service Exam Study Guides

Every skill area tested on government accounting civil service exams, with question types, key rules, and common traps for each one.

Grammar & Punctuation

Tests command of punctuation, grammar, word choice, and sentence organization.

Punctuation UsageMastery of colons, semi-colons, quotation marks, parentheses, and apostrophes for possession.Grammar & Word ChoiceSubject-verb agreement, correct pronoun use (who vs. whom, between vs. among), and identifying misspelled words.Sentence & Paragraph OrganizationRepositioning sentences into logical or chronological order and combining multiple sentences into one correct statement.

Reading Comprehension

Measures the ability to understand, interpret, and draw conclusions from written passages.

Main Idea & SummaryIdentifying the primary purpose or best title for a passage.Inference & ConclusionsDrawing logical observations based strictly on the provided text, not outside knowledge.Author's Tone & PurposeDetermining the author's viewpoint, intent, or feelings toward a subject.Vocabulary in ContextDefining specific words as they are used within a passage.

Basic Math

Covers arithmetic, fractions, decimals, percentages, and ratios.

Arithmetic OperationsLong addition (carrying), subtraction (borrowing), multiplication, and division.Fractions & DecimalsOperations with mixed fractions, finding Lowest Common Denominators (LCD), rounding decimals, and converting between the two.PercentagesCalculating percentage change and understanding percentage points as an absolute measure.Ratios & ProportionsDetermining relative values and solving for unknown parts in a ratio.

Algebra & Numerical Reasoning

Tests solving equations, averages, rate problems, and financial math calculations.

Single-Variable EquationsSolving for X by isolating variables and combining like terms.AveragesCalculating simple mean and weighted averages.Rate ProblemsApplying formulas for Speed (S=V×T) and Work (W=P×T).Financial MathCalculating simple and compound interest, profit/loss, and markups/markdowns.

Statistics & Probability

Tests statistical analysis and probability calculations.

Statistical AnalysisFinding the Mean, Median, Mode, and Range of a dataset.ProbabilityDetermining the likelihood of an event based on favorable vs. total possible outcomes.

Data Interpretation

Tests reading charts, graphs, and complex tables.

Charts & GraphsInterpreting trends and specific data points in bar, pie, and line graphs.Tables & Cross-ReferencingLocating and comparing information in complex multi-column tables.

Clerical Skills

Tests coding, alphabetic filing, and proofreading accuracy.

Coding & CheckingCoding transactions to a Chart of Accounts and translating alphanumeric phrases using a provided key.Filing & AlphabetizingOrganizing names and records in strict alphabetical order.ProofingSpotting errors in alphanumeric strings, transposed numbers, or repeating letters.

Public Relations

Measures judgment in serving the public and upholding ethical workplace standards.

Customer Service JudgmentIdentifying the most professional and helpful response to workplace scenarios.Workplace Ethics & ConductChoosing actions that align with official procedures, safety laws, and ethical standards.

Accounting Terminology

Tests knowledge of accounting terms and financial statement components.

Basic TermsMastery of terms like Accounts Payable/Receivable, Accrual vs. Cash basis, Liquidity, and Retained Earnings.Financial StatementsUnderstanding components of the Balance Sheet, Income Statement (P&L), and Cash Flow Statement.

Bookkeeping & Principles

Covers the accounting equation, trial balances, bank reconciliations, and payroll.

The Accounting EquationApplying Assets = Liabilities + Owner's Equity.Trial BalancesEnsuring debits equal credits on a worksheet.Bank ReconciliationsCalculating service charges and adjusted balances.PayrollCalculating withholdings and net pay.

Journal Entries

Tests recording transactions, adjusting entries, and ledger posting.

Recording TransactionsDebiting and crediting appropriate accounts (Cash, Inventory, A/P, etc.).Adjusting EntriesMaking special entries at period end for items like bad debt or prepaid rent.Ledger PostingTransferring journal amounts to the general ledger.

Governmental Record Keeping

Covers fund accounting and municipal budgeting specific to government entities.

Fund AccountingUnderstanding how cities set aside specific revenue sources into separate Funds (Trust, Permanent, General, etc.).Municipal BudgetingCalculating surpluses or deficits based on expected government revenue and expenses.

Auditing

Tests internal controls, audit procedures, and assertions with sampling.

Internal ControlsDistinguishing between Preventive and Detective controls and the importance of Segregation of Duties.Audit ProceduresUsing a three-way match (invoice, PO, packing slip) and performing analytical procedures.Assertions & SamplingVerifying Existence and Valuation assertions using statistical or random sampling.

Inventory & Depreciation

Covers inventory valuation methods, depreciation calculations, and asset valuation.

Inventory MethodsApplying FIFO, LIFO, and Weighted Average; distinguishing Periodic vs. Perpetual counting.Depreciation MethodsCalculating expenses via Straight-line, MACRS, or Sum of Year's Digits.Asset ValuationCalculating Book Value and Salvage (residual) Value.

Financial Metrics

Tests profitability, investment, and operational ratio calculations.

Profitability RatiosCalculating Return on Investment (ROI) and Profit Margin.Investment RatiosCalculating Earnings Per Share (EPS) and Price-to-Earnings (P/E) ratio.Operational RatiosCalculating Inventory Turnover and the Current Ratio (working capital).