08/01/1988 03040

ACCOUNTANT 3

DEFINITION:

This is supervisory or advanced professional accounting work in the classification, analysis, and reporting of financial data.

An employee in his class is responsible for the analysis of complex financial statements and transactions and the preparation of documentation, financial statements and reports to control and account for state funds. Work involves the preparation of complex financial forecasts and reports for management. Employees in this class supervise large and difficult recording and reporting functions or perform advanced accounting work involving responsibility for the accounting operations of a complex program or fund, or a number of varied programs or funds. Employees perform a wide variety of professional accounting work, but some assignments require an emphasis upon a specific accounting specialty. Supervision is exercised over a professional technical, clerical or inmate staff. Work is performed within general guidelines and is subject to a review by a professional superior for effectiveness through conferences and an examination of reports.

EXAMPLES OF WORK:

Supervises a staff of professional, technical, or clerical employees who maintain accounting records and prepare related reports and financial statements.

Performs the accounting operations for a complex program or fund, or a number of varied programs or funds.

Supervises the preparation and approval of adjustment transactions.

Examines financial data submitted by business enterprises subject to state regulations and prepares analytical accounting reports.

Prepares analytical accounting reports and budgetary projections for program personnel and central accounting agencies.

Prepares cost estimates to determine the feasibility of producing new items or converting present facilities to new production schedules.

Maintains and analyzes complex records of raw materials, labor, and overhead to determine the cost of production per item.

Maintains records of operational costs and the distribution of direct and indirect costs to proper accounts.

Assists in the installation and modification of electronic or automatic data processing systems.

Performs related work.

REQUIRED KNOWLEDGES, SKILLS, AND ABILITIES:

Knowledge of generally-accepted accounting principles and procedures.

Knowledge of the principles and practices of cost accounting.

Knowledge of office management methods.

Knowledge of the capabilities and requirements of electronic data processing equipment.

Ability to assemble, analyze, and prepare reports and statements of financial data.

Ability to analyze and test the operating effectiveness of accounting controls.

Ability to plan, assign, review, and supervise the work of a staff of professional and non-professional employees.

Ability to evaluate, develop, and institute new accounting forms, records, procedures, and controls.

Ability to train and provide guidance to professional accountants and non-professional staff.

Ability to establish and maintain effective working relationships.

MINIMUM EXPERIENCE AND TRAINING:

One year as an Accountant 2;

                                                                                                                        or

Three years of progressively responsible professional accounting experience, and graduation from a four-year college or university, including or supplemented by fifteen credits in accounting.

Four years of bookkeeping experience and fifteen college credits in accounting may be substituted for college graduation. A Master's degree in Accounting or a related field may be substituted for one year of general work experience.