11/01/1973 03000

ACCOUNTING ASSISTANT

DEFINITION:

This is responsible clerical-accounting work involving the application of bookkeeping principles and practices. An employee in this class performs standard bookkeeping duties in recording, reviewing, and processing financial records and documents. Work involves maintaining bookkeeping records including posting, and proving, classifying accounting document prior to posting, or preparing prescribed financial statements and reports. Work may include supervision over a small clerical staff, but in the absence of supervisory responsibilities, the difficulty of the work is correspondingly greater. Work may also involve typing, the use of standard office equipment, and the performance of related clerical tasks. Work methods are governed in detail by established account classifications and procedures. Difficult technical problems and irregularities are referred to a supervisor who observes work in progress and periodical reviews records.

EXAMPLES OF WORK PERFORMED: Posts or supervises the posting of accounting data to ledgers, books, registers, and journals; makes routine adjustments to accounts; prepares daily summary and monthly accumulative reports; takes routine trial balances and prepares routine and/or proceduralized financial reports.

Maintains expenditure and budgetary control accounts and prepares necessary reports relating to account status.

Audits claims in disbursing offices and processes approved claims for payments.

Receives remittances for licenses, taxes, and other fees; issues appropriate receipts; posts to original books of entry; reconciles bank accounts for a variety of funds at the end of a fiscal period.

Maintains detailed tax receivable accounts; prepares daily reports on collections; posts figures to general ledgers and assists in the preparation of routine financial reports.

Analyzes forms, correspondence, audit and investigation reports, and records to determine completeness, accuracy of information, and compliance with rules and regulations.

Audits and maintains a payroll or a segment of a large payroll including posting changes, auditing for completeness, and reviewing input and output from the payroll system.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES: Considerable knowledge of bookkeeping principles and practices.

Knowledge of modern office practices and equipment.

Ability to perform detailed work with written or numerical data and to make arithmetical calculations rapidly and accurately.

Ability to prepare routine and proceduralized financial reports and statements.

Ability to plan, assign, review, and supervise the work of a small group of employees engaged in bookkeeping or clerical accounting operations.

Ability to apply established methods to financial transactions.

MINIMUM EXPERIENCE AND TRAINING: Two years of experience performing bookkeeping or clerical accounting work;

                                                                                                                      or

An Associate Degree in accounting or business administration including or supplemented by six credits of accounting.