Is this a weird question or am i just dumb?

I got asked this in a lateral interview. It was the only accounting question I got and didn't know how to answer lol. Seems like a pretty simple question. 

You’re paying me $20 to build you a bird house that will be made in 3 days. Walk me through the 3 financial statements.

Anyone help?

16 Comments
 

I suck at accounting and am a prospective summer analyst. I thought I would give this a try though. 

Cash: -20

PP&E: +20

Assets: +20

Revenue: -20

Accounts Payable: -20

Go easy on me... liberal arts major but wanted to give it a shot.

 

Depends, are you a company that sells birdhouses or are you a company that uses birdhouses as long-term operating assets. Based on that you can either capitalize it as ppe or as inventory.

 
Most Helpful

Depends on whose financial statements you're looking at. I'll assume you're looking at the person who is building the bird house. 

First entry on day cash is handed over - debit cash 20, credit deferred revenue 20

Second entry on day birdhouse is transferred to recipient - debit deferred revenue 20, credit revenue 20. 

Third entry also on day birdhouse is transferred to recipient - debit COGS for amount spent to make birdhouse, credit inventory for same amount.

Source: accounting major 

 

I see that you’re using completed contract method but why would that be preferred over percentage of completion method? I would have answered recognizing the revenue 1/3 over each day (3 days total)  the birdhouse is being made.

Array
 

So the 3 financial statements would continue to be empty or I would just say I’m good with money as my one financial statement

 

Similique optio id error aliquam enim velit. Atque repellendus et ut tempore. Placeat suscipit et nesciunt dignissimos est aut eum. Modi quisquam et dolor rem inventore officiis.

Aut repudiandae exercitationem repellendus quia. Illo provident molestias fuga esse. Aliquid nobis et accusamus officia consequatur. Sint molestias ut modi explicabo dolores. Eos nulla et expedita reiciendis. Aut delectus est dolor aut impedit tempora. Temporibus aliquam laudantium sit dolorem sint ex.

Rem itaque cum delectus error dolor. Enim ut labore non animi culpa. Qui rerum quas saepe id quisquam. At qui quibusdam fuga magni omnis qui. Minus possimus iure eveniet.

Career Advancement Opportunities

July 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

July 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 02 98.9%
  • Evercore 01 98.3%
  • BMO Capital Markets 12 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

July 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.3%
  • Goldman Sachs 01 97.7%
  • JPMorgan 01 97.1%

Total Avg Compensation

July 2026 Investment Banking

  • Vice President (15) $434
  • Associates (46) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (79) $150
  • Intern/Summer Analyst (73) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
kanon's picture
kanon
99.0
3
Secyh62's picture
Secyh62
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
dosk17's picture
dosk17
98.9
6
Betsy Massar's picture
Betsy Massar
98.9
7
CompBanker's picture
CompBanker
98.9
8
GameTheory's picture
GameTheory
98.9
9
DrApeman's picture
DrApeman
98.9
10
bolo up's picture
bolo up
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”