Transnational Diversified interview questions

I first had a phone call interview, and then initial interview with HR, and lastly interview with Accounting Staff. After that, there will be an exam that includes an accounting-related multiple-choice exam

They conducted an online interview, technical exam and then they presented the offer. I was offered a part time position in ARGOSQUAD. It's a startup. 3hrs/day for a fixed 20,000 pesos/month or 5 hrs/day for 25,000 pesos. I thought that's a good enough offer but when they presented the responsibilities it inlcuded attending meetings with design team and liaising with them. Building/execution templates, etc. I thought it was too much for a part time position so I respectfully declined. They are not open to negotiation.