Clerical Skills
Coding & Checking
Coding transactions to a Chart of Accounts and translating alphanumeric phrases using a provided key.
Questions provide a Chart of Accounts or alphanumeric key chart and present transactions or code strings. Coding questions integrate with bookkeeping and journal concepts. Translation questions involve 4–8 character strings with subtle character swaps as traps.
What the exam tests
Account Identification
Given a business transaction (e.g., 'paying cash for a new printer'), use a provided Chart of Accounts to determine which account numbers to code it to.
Journal Logic Integration
Identify the correct debit and credit accounts for a transaction, distinguishing between Cash and Accounts Payable for cash vs. on-account purchases.
Translation (Numeric to Word)
Use a provided Key and Code chart to translate a string of numbers into a specific word or phrase.
Sequence Verification
Identify which alphanumeric sequence in a list is out of order or incorrectly translated based on the key.
Comparison (Alike or Different)
Examine two sets of alphanumeric codes to determine if they are identical or contain differences.
Accuracy Counting
Scan multiple sets of data and count exactly how many pairs are identical.
Reference and Selection
Key rules
- ›Scan the Chart of Accounts or key chart systematically before selecting a code.
- ›Confirm the account name matches the nature of the transaction (asset, liability, expense, revenue) before coding.
Common traps
- !Selecting a similarly named account (e.g., 'Office Equipment' vs. 'Office Supplies').
Analytical Reasoning (Cash vs. On Account)
Key rules
- ›If the transaction is paid in cash, debit the asset/expense and credit Cash.
- ›If the transaction is on account, credit Accounts Payable instead of Cash.
Common traps
- !Defaulting to Cash when the transaction specifies 'on account.'
Systematic Scanning
Key rules
- ›Translate one character at a time using the key. Do not attempt to recognize patterns without checking.
- ›Work left-to-right through the code string without skipping characters.
Attention to Detail
Key rules
- ›Watch for transposed letters (V vs. U) and reversed number pairs (76 vs. 67).
- ›For comparison questions, check every character position. Do not stop at the first match.
Common traps
- !Declaring two strings identical after matching only the first few characters.
Speed and Accuracy
Key rules
- ›For accuracy-counting questions, use a tally rather than relying on memory.
- ›Re-check any pair where your eye catches a near-match before marking it as identical.
Try one
Chart of Accounts: 101 Cash; 102 Accounts Receivable; 103 Accounts Payable; 104 Property, Plant and Equipment; 105 Sales; 106 Sales Returns and Allowances; 107 Tax Expense; 108 Taxes Payable; 109 Insurance Expense; 110 Interest Expense. Transaction: You pay $312.45 in cash for a new printer at your office. Which accounts does this transaction get coded to?
A printer is a fixed asset (104 Property, Plant and Equipment). Paying in cash reduces 101 Cash. Debit 104, credit 101. The accounts are 101 and 104.
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