A good interviewer always tests the applicant on the "approach".
We do not want one group of users to use certain combinations. How would you approach this problem?
What factors should be considered when designing COA structure?
What are the costs and benefits of having large number of segments in your COA structure? etc etc.
A junior interviewer would ask questions like these:
What is the table name storing balances?
What is the name of the screen that lets you enter invoices?
What is the navigation path for payments screen?
A polite answer would be "I would expect you to test me on the approach and concepts. We can always look up for table names etc in the documentations." or something in these lines.