What the work involves

You write accounting problems that look like the ones on your own desk — a month-end close with an unreconciled intercompany balance, a fixed-asset schedule with a mid-year disposal, an accrual reversal that got booked twice, a bank rec that won't tie because of an in-transit deposit. Then you either produce the correct treatment and supporting journal entries yourself, or you review what a model produced and mark where it went wrong. Feedback is written and specific: not "incorrect," but which entry is misstated, which ASC guidance or GAAP principle governs, and what a controller would actually do at 9pm on the fourth business day.

A typical task set spans financial statement preparation, journal entries, account and bank reconciliations, period-end close checklists, depreciation schedules, accruals and prepaids, and AP/AR/payroll operations. Some assignments ask you to compare two model responses and justify a preference; others ask you to author a scenario from scratch with a defensible answer key. Volume and task type shift as the lab's research priorities move.

What the platform screens for

  • Verifiable ownership of a close. Screens probe whether you personally prepared and reviewed entries, not whether you managed someone who did.
  • Depth under follow-up. Expect a general question, then two or three narrowing ones — materiality thresholds you actually applied, how you handled a specific reconciling item, why you chose one accrual method over another.
  • Written precision. Feedback quality is the deliverable; vague or hedged writing screens out even with strong credentials.
  • Calibrated judgment. Many accounting questions have a range of acceptable answers. Evaluators who can distinguish "wrong" from "defensible but not how I'd do it" are valued more than strict rule-checkers.

Logistics

Fully remote, fully asynchronous, contractor engagement. Most contributors work 10–20 hours a week and set their own hours; there are no standing meetings. Onboarding runs through resume submission, a short practice-area form, and often a brief sample task that is itself part of the evaluation. Pay in the $80–120/hr range has been observed for this role on Mercor; actual rates depend on credentials, task complexity, and project.