Month-end close isn't something you're likely to encounter in public, as that's more of something in private. 😐 In public, you'll be doing auditing and tax, or maybe some bookkeeping and payroll for clients, though only at small CPA firms; at larger ones, from what I've gathered, they hire people specifically for payroll and bookkeeping. Even for the bookkeeping, though, it wouldn't be month-end close style, but more of a “client just walked in with 12 months of bank statements, we've got to put together their books from it” type of thing.
Did they specifically mention month-end close? If not, then I'd say your CPA books are your best review for a public accounting test-based interview; if they did mention month-end specifically, then I'm highly confused. 😐 However, month-end varies so much from place to place that I don't know what to share to help you. 😐 Best I can tell you is that at month-end, you adjust accruals, deferrals, etc., to reflect activity for the month. So, if you had prepaid insurance for the year, then you move 1 month of insurance from prepaid to expense. If you have utilities that you pay on the 10th for the prior month, then officially you'd accrue their expense into an accounts payable account at the end of the month, and then on the 10th pay the utilities invoice against that accounts payable account. (In reality, I think small companies at least would just adjust the payable for quarter or year end, and on a monthly basis just pay against the expense account, since the payable amount is pretty similar month-to-month, so leaving June's payable till September is still pretty similar…) If you estimate $12,000 of bad debt expense over the year, then you'd make an entry for $1,000 of bad debt expense at each month-end. Etc.
I know these aren't a listing of journal entries, let alone a comprehensive one, but I'm not someone who studies from or thinks of things in lists of JEs, so I don't have or know of such a list to share. 😐 However, with your interview coming up, I thought I'd share what I could, in hopes that it would help. Maybe someone else will see this between now and your interview that does know of a listing of actual JEs. 🙂 But I still think it's odd if a CPA firm mentioned month-end close for their test…and if they didn't mention it, I still think you're not likely to need it for public.
.