ACCOUNTING CLERK/TECHNICIAN SERIES

 

 

Occ. Work Prob. Effective

Code No. Class Title Area Area Period Date

0741 Accounting Clerk 04 350 6 mo. 04/24/96

3851 Account Technician I 04 350 6 mo. 04/24/96

3852 Account Technician II 04 350 6 mo. 04/24/96

4651(3852) Account Technician III 04 350 6 mo. 04/24/96

 

 

Promotional Line: 311

 

 

Series Narrative

Employees in this series perform clerical duties of a specialized nature involving a variety of practices, procedures, and routines in support of the maintenance of accounts and accounting records. The work covered by the various levels of the series ranges from simple, routine, and repetitive duties performed under general supervision to duties that are complex and highly diversified, performed under limited direction.

 

The duties may include: maintaining or posting records in hard copy or automated systems; screening, reviewing, verifying, and coding accounting transaction documents; verifying and examining accounting records; correcting errors in posting entries, computations, and balances; reconciling balances, records, and documents, preparing summaries, statements, and reports. The duties may involve the use of electronic office equipment.

 

DESCRIPTIONS OF LEVELS OF WORK

 

Level I:  Accounting Clerk 0741

Employees at this level perform repetitive tasks that apply a knowledge of basic bookkeeping procedures and methods and the ability to operate a variety of office equipment. The employees work under general supervision of a designated supervisor.

An Accounting Clerk typically

 

1.   reviews vouchers, requisitions, purchase orders, and other routine transaction documents for completeness and accuracy. This examination requires a variety of approaches due to the numerous accounts or forms.

 

2.   makes corrections on transaction documents as needed. Adjustments to previous entries may be required.

 

3.   codes documents by referring to lists, manuals, or other reference sources

 

4.   prepares statements and reports that are factual in nature and that require computations (such as totals, sub-totals, or balances)

 

5.   prepares collection reports and/or bank deposits

 

6.   posts financial information to journals, registers, and ledgers, manually or by electronic equipment

 

7.   reconciles accounts by tracing transactions, comparing original documents, and searching in supporting files and subsidiary accounts; prepares correction documents as required

 

8.   enters, stores, and retrieves information in established manual or automated record storage systems

 

9.   operates check writing equipment; verifies check to information on voucher and/or other sources

 

10.   performs other related duties as assigned

 

 

Level II:  Account Technician I 3851

Employees at this level perform a variety of tasks that require the application of judgment and initiative, a thorough knowledge of bookkeeping, and a basic knowledge of accounting practices. The employees work under general supervision of a designated supervisor.

 

An Account Technician I typically

 

1.   reviews vouchers, requisitions, purchase orders, and other transaction documents for completeness, accuracy, availability of funds, appropriateness of transaction, and conformity to policies, procedures, and/or contractual agreements

 

2.   corrects transaction documents, which may require revision of other documents or entries as well as the original; may initiate other actions

3.   codes documents that require knowledge in determining proper classification of expenditure codes (such as CUSAS)

 

4.   prepares statements and reports that require utilization of a variety of sources

 

5.   posts financial information to journals, registers, and ledgers, manually or by electronic equipment

 

6. reconciles discrepancies by checking all possible sources of disagreement, reconstructing probable actions, and recognizing the effect on other accounts; prepares correction documents as required

 

7.   assists in budgetary control by monitoring budgets and originating or verifying adjustments and transfers

 

8.   may provide guidance and instruction to employees of same or lower rank

 

9.   performs other related duties as assigned

 

 


Level III: Account Technician II 3852

Employees at this level perform highly complex duties that require independent judgment and initiative, an extensive knowledge of bookkeeping procedures, and a working knowledge of accounting principles and practices. The employees work under general supervision of a designated supervisor.

 

An Account Technician II typically

 

1.   reviews invoices and statements, verifying information, ensuring funds are available, and, if questionable, resolving with submitting unit, determining accounts involved, coding transactions, and processing material for application in the accounting system

 

2.   performs difficult coding where judgment, based on advanced knowledge, must be applied and/or serves as a resource for other staff

 

3.   posts financial information to journals, registers, ledgers, and other related records; makes adjustments, prepares trial balances, and reconciles accounts

 

4.   audits ledgers and accounts maintained by others

 

5.   researches and prepares stop payments

 

6.   prepares, or assists in preparing, financial statements or reports (such as cash flow, cash receipts and disbursement, sales, transfers, or accounts receivable)

 

7.   reconciles reports from outside agencies and operating units by contacting units and researching causes of discrepancies and taking action to ensure that accounts agree

 

8.   composes correspondence requiring knowledge of departmental procedures, practices, and policies and the interpretation of such

 

9.   provides standard interpretations of travel regulations, CUSAS coding, and other procedures

 

10.   performs other related duties as assigned

 

 

Level IV: Account Technician III 4651(3852)

Employees at this level supervise a staff of lower level clerical personnel engaged in the preparation, verification, and maintenance of a wide variety of accounting and financial documents, records, and reports. The work is performed under direction of higher-level personnel.

 

An Account Technician III typically

 

1.   directs the day-to-day operations of the unit to which assigned

 

2.   develops, recommends, and interprets operating policies relative to the unit

 

3.   plans, organizes, assigns, and reviews the work of clerical staff and participates in their selection, training, and evaluation

 

4.   establishes, modifies, and/or supervises the maintenance of manual or automated record storage systems

 

5.   assists in the development of budgets and budget projections by assembling and presenting data

 

6.   assists in bank statement reconciliations

 

7.   explains operating policies to fiscal officers and support staff

 

8.   performs other related duties as assigned

 

 

MINIMUM ACCEPTABLE QUALIFICATIONS REQUIRED FOR ENTRY INTO:

 

Level I:  Accounting Clerk 0741

 

CREDENTIALS TO BE VERIFIED BY PLACEMENT OFFICER

 

1.   Any one or any combination of the following types of preparation:

 

(a)   work experience performing general clerical work

 

(b)   college course work in office occupations, business administration, business education, or closely related fields

 

(c)   vocational training that provided a knowledge of generally accepted bookkeeping procedures

 

(d)   college course work in any curriculum

 

(e)   college course work in accounting

 

that totals 1.0 unit according to the following conversion rates:

 

18 months of a = 1.0 unit

 

18 semester hours of b = 1.0 unit

 

9 months of c = 1.0 unit

 

30 semester hours of d = 1.0 unit

 

3 semester hours of e = 1.0 unit.

 

Amounts of experience or training less than those listed above should be converted to decimal equivalents of 1.0 unit and added together when computing combinations of the different types of preparation.

 


PERSONAL ATTRIBUTES NEEDED TO UNDERTAKE JOB

 

1.   ability to apply basic bookkeeping methods and procedures

 

2.   ability to apply office methods and procedures

 

3.   ability to make rapid and accurate arithmetic calculations

 

4.   ability to make corrections in records

 

5.   ability to maintain files and records

 

6.   ability to operate electronic and/or other standard office equipment

 

 

Level II:  Account Technician I 3851

 

CREDENTIALS TO BE VERIFIED BY PLACEMENT OFFICER

 

1.   Any one or any combination of the following types of preparation:

 

(a)   work experience performing duties comparable to the next lower

level of this series

 

(b)   college course work in accounting

(c)   college course work in any curriculum

that totals 1.0 unit according to the following conversion rates:

1 year of a = 1.0 unit

6 semester hours of b = 1.0 unit

60 semester hours of c = 1.0 unit.

Amounts of experience or training less than those listed above should be converted to decimal equivalents of 1.0 unit and added together when computing combinations of the different types of preparation.

 

PERSONAL ATTRIBUTES NEEDED TO UNDERTAKE JOB

 

1.   ability to apply bookkeeping practices and procedures

 

2.   ability to apply basic accounting techniques

 

3.   ability to apply office methods and procedures

 

4.   ability to compile complex financial information

 

5.   ability to operate electronic and/or other standard office equipment

 

6.   ability to work independently and exercise judgment

 

 

Level III: Account Technician II 3852

 

CREDENTIALS TO BE VERIFIED BY PLACEMENT OFFICER

 

1.   Any one or any combination of the following types of preparation:

 

(a)   work experience performing duties comparable to the next lower level of this series

 

(b)   college course work in accounting

 

(c)   college course work in any curriculum

 

that totals 1.0 unit according to the following conversion rates:

 

2 years of a = 1.0 unit

 

9 semester hours of b = 1.0 unit

 

90 semester hours in c = 1.0 unit.

 

Amounts of experience and training less than those listed above should be converted to decimal equivalents of 1.0 unit and added together when computing combinations of the different types of preparation.

 

PERSONAL ATTRIBUTES NEEDED TO UNDERTAKE JOB

 

1.   ability to apply an extensive knowledge of bookkeeping practices and procedures

 

2.   ability to apply a thorough knowledge of accounting techniques

 

3.   ability to compile complex financial records and prepare routine financial reports or statements

 

4.   ability to operate electronic and/or other standard office equipment

 

5.   ability to work independently and exercise judgment

 

 

Level IV: Account Technician III 4651(3852)

 

CREDENTIALS TO BE VERIFIED BY PLACEMENT OFFICER

 

1.   possession of experience/training requirements listed for the III level of this series (Account Technician II)

 

2.   two years of work experience performing duties comparable to those of the Account Technician II

 

PERSONAL ATTRIBUTES NEEDED TO UNDERTAKE JOB

 

1.   extensive knowledge of bookkeeping practices and procedures

 

2.   thorough knowledge of accounting techniques

 

3.   skill in compilation of complex financial records and the preparation of routine financial reports or statements

 

4.   skill in operation of electronic and/or other standard office equipment

 

5.   supervisory ability

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounting Clerk..................................................................................................................... Revised

Account Technician I............................................................................................................... Revised

Account Technician II............................................................................................................. Revised

Account Technician III............................................................................................................ Revised