Abstract. Given an ideal a ⊆ R in a (log) Q-Gorenstein F -finite ring of characteristic p > 0, we study and provide a new perspective on the test ideal τ (R, a t ) for a real number t > 0. Generalizing a number of known results from the principal case, we show how to effectively compute the test ideal and also describe τ (R, a t ) using (regular) alterations with a formula analogous to that of multiplier ideals in characteristic zero. We further prove that the F -jumping numbers of τ (R, a t ) as t varies are rational and have no limit points, including the important case where R is a formal power series ring. Additionally, we obtain a global division theorem for test ideals related to results of Ein and Lazarsfeld from characteristic zero, and also recover a new proof of Skoda's theorem for test ideals which directly mimics the proof for multiplier ideals.