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How to Create Accounting Questions

Article verified for Release 14.2 on May 13, 2025

This article explains how to create, configure, and evaluate accounting questions within a test. It covers setting up custom accounts, building questions with debit, credit, and amount inputs, and integrating them into a test.

Creating an Accounting Question

The first step in creating an accounting question is setting up the accounts. To do this:

  1. Navigate to System > Settings and Customization.
  2. Select the Custom Properties tab.
  3. Click the Advanced Question Type Properties button.
  4. Click the Create New button.
  5. Enter a unique code.
  6. Enter a name.
  7. Click the Save button.

Having completed that, do the following:

  1. Navigate to Tests
  2. Click on Question pools
  3. Select a question pool
  4. Click the Add question button
  5. Select the Accounting question type

Then, the following window will be displayed:

    1. In the first section, the question text should be entered.
    2. In the second section, there is a table with Debit, Credit, and Amount If the arrow in the Debit and Credit columns is clicked, the accounts previously created can be seen in the dropdown menu. The fields in the columns should be populated with the correct data.
    • The Debit and Credit columns use dropdowns to select from accounts previously created in the system.
    • The Amount column allows for whole or decimal number inputs.

    When data is entered:

    • If an account is selected in the Debit column, its balance increases by the specified amount.
    • If an account is selected in the Credit column, its balance decreases by the specified amount.

    The system calculates and stores the net value for each account. These values represent the correct answer that will be used for grading.

    To access advanced question setup, toggle the Show more settings button.

     

    Grading and duration settings

    The creation of the question involves choosing from various scoring methods. To determine the scoring method for each question, follow these instructions below.

    Open the drop-down menu under the Scoring method section and choose from the following options:

    1. Defining correct/incorrect answers – Only one answer can be marked as correct.
    2. Manual grading – Questions should be graded manually by a test manager or instructor after completing the test.

    Defining correct/incorrect answers scoring method for single choice question

    If you select Defining correct/incorrect answers, you can specify the number of points and penalty points.

    Manual grading

    The checkboxes for selecting the correct answers will be unavailable when opting for the Manual grading scoring method. The user will need to manually grade the answer after completing the test. Additionally, you can define the possible range of points for the correct answer.

    Branching settings

    Create multidimensional question structures by utilizing question branching. The branching option is available for any of the selected scoring methods. There are two branching modes that can be selected: 

    1. Linking – next question is presented regardless of the answer.
    2. Help for grading – same as linking, but questions are not displayed to candidates, only to graders.

     

    Advanced question setup

    You can assign difficulty labels to questions to prepare for the Test generator and enhance filtration. Adjust appearance levels in randomly generated tests by specifying the frequency factor.

    To define the question difficulty, open the drop-down many under the Difficulty section and select one of the offered values:

    1. Easy.
    2. Medium.
    3. Hard.

    To define the frequency of the question appearing in the test, open the drop-down menu under the Frequency section and select one of the proposed values: Never, Rarely, Normal, Often, Always.

    Question categories

    You have the option to include question categories for filtering during test generation. Select the category with the appropriate values, and they will be added to the question.

    Additional question properties

    You can define additional properties for the question.

    Additional attachments

    In addition to multimedia embedded in the question text, you can attach files in various formats related to the question, such as literature relevant to both the question and its potential answers. You can choose to create a new attachment or select from the existing library.

    Special case: You can add multiple pictures to a single question using this option. To this, follow the next steps:

    1. Name the attachment.
    2. Optionally, add a description.
    3. Optionally, check the checkbox to allow other users in the system to use this attachment.
    4. For the Attachment type, select Picture.
    5. Click the Upload button.
    6. Upload the picture from your device.
    7. Click the Save button.
    8. Repeat the process for as many pictures as you want to add.

    Finally, during the test-taking process, the candidate will see the question with multiple pictures displayed as follows:

    Translations

    Generate versions of this question in different languages. Select a language from the drop-down menu and enter the question and its answers in the selected language.

    Assistance

    Specify the optional support that aids in answering the question. If the candidate opts to utilize the assistance, a penalty will be imposed on the question score. If assistance is defined for a question with enabled branching, the branching option will be disabled.

    Creating a Test with Accounting Questions

    1. Navigate to Tests > New Test.
    2. Fill in the required fields in the Information and Settings steps. More details are available in this article.
    3. In the third step, select a method for creating the test. There are two options: Manual and Generated test.
      • Manual test can be configured by picking questions from pools or by creating them manually (one by one). To explore these options in more detail, check this article.
      • Generated test can be configured based on question difficulty, and/or based on question categories. To learn more about these options, refer to this article.
    4. Proceed through the remaining steps in the test creation wizard.

    Answering Accounting Questions (Candidate’s perspective)

    Candidates will see the question text and an initially empty table with Debit, Credit, and Amount columns.

    • Debit and Credit are dropdowns populated with all available accounts.
    • Amount allows entry of whole or decimal numbers.
    • Users may add as many rows as needed.

    The system calculates the net value for each account based on the inputs:

    • Adds the amount if the account is listed under Debit.
    • Subtracts the amount if listed under Credit.

    If the calculated values match the correct values stored during question creation, the answer is marked correct. Multiple combinations may be valid if the final calculated account balances are correct.

    Displaying Results

    After the exam is submitted, the test taker is presented with a personal report displaying their responses alongside the correct answers. The result is presented in a table with the following columns:

    • Account Name
    • Amount Answered
    • Correct Amount
    • If the Amount Answered matches the Correct Amount, the row is highlighted in green.
    • If they differ, the row is highlighted in red.

     

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