After acquiring the know-how of the candidate and his bio data, you can start with a question that is the basis of accounting; a difference between an asset and a liability.
The second question should cater the concept of journal entry. Journal entries are the record of accounting information of all business transactions.
You can go on by asking about accounts receivables. These are the debtors of the firm that still owe some cash because they bought some goods or received services on credit.
Similarly, the next question is easy to guess. You can ask about the accounts payables. It is the opposite of what is discussed in the previous step. It is the amount of money that the firm is due to pay in a year because they bought raw materials from the suppliers on credit.
You can go on by asking the difference between the Profit and Loss account and the Balance Sheet. Profit and Loss account is the measure of company for a period of one year whilst Balance Sheet shows the financial position of the firm since its inception.