Bookkeeping interviews often turn on a practical distinction: a bank download can be new evidence of a payment that is already in the ledger. Adding it again produces a balanced duplicate. You need to explain how you would find the source record, choose the right form, and preserve the customer or vendor history.
Work through six easy, six medium, and six hard questions about unpaid bills, applied receipts, bank reconciliation, payroll, and the month-end close. Later questions ask you to handle incomplete evidence and restricted periods. Use the facts given rather than inventing an approval or assuming a payment has cleared. A strong answer names the record that changes and the check that supports it. All companies and documents are fictional; supplied payroll figures are illustrative.