Bookkeeping, Accounting, and Auditing Clerks

Description

Compute, classify, and record numerical data to keep financial records complete. Perform any combination of routine calculating, posting, and verifying duties to obtain primary financial data for use in maintaining accounting records. May also check the accuracy of figures, calculations, and postings pertaining to business transactions recorded by other workers.

Tasks

  • Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.
  • Operate computers programmed with accounting software to record, store, and analyze information.
  • Comply with federal, state, and company policies, procedures, and regulations.
  • Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.
  • Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.
  • Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.
  • Compile statistical, financial, accounting or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.
  • Code documents according to company procedures.
  • Access computerized financial information to answer general questions as well as those related to specific accounts.
  • Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.
  • Reconcile or note and report discrepancies found in records.
  • Perform financial calculations such as amounts due, interest charges, balances, discounts, equity, and principal.
  • Perform general office duties such as filing, answering telephones, and handling routine correspondence.
  • Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.
  • Receive, record, and bank cash, checks, and vouchers.
  • Calculate and prepare checks for utilities, taxes, and other payments.
  • Compare computer printouts to manually maintained journals to determine if they match.
  • Reconcile records of bank transactions.
  • Prepare trial balances of books.
  • Monitor status of loans and accounts to ensure that payments are up to date.
  • Transfer details from separate journals to general ledgers or data processing sheets.
  • Compile budget data and documents, based on estimated revenues and expenses and previous budgets.
  • Calculate costs of materials, overhead and other expenses, based on estimates, quotations and price lists.
  • Match order forms with invoices, and record the necessary information.
  • Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.
  • Maintain inventory records.
  • Perform personal bookkeeping services.
  • Compute deductions for income and social security taxes.
  • Prepare purchase orders and expense reports.

Knowledge

Clerical — Knowledge of administrative and clerical procedures and systems such as word processing, managing files and records, stenography and transcription, designing forms, and other office procedures and terminology.
Mathematics — Knowledge of arithmetic, algebra, geometry, calculus, statistics, and their applications.
English Language — Knowledge of the structure and content of the English language including the meaning and spelling of words, rules of composition, and grammar.
Economics and Accounting — Knowledge of economic and accounting principles and practices, the financial markets, banking and the analysis and reporting of financial data.
Customer and Personal Service — Knowledge of principles and processes for providing customer and personal services. This includes customer needs assessment, meeting quality standards for services, and evaluation of customer satisfaction.
Computers and Electronics — Knowledge of circuit boards, processors, chips, electronic equipment, and computer hardware and software, including applications and programming.
Administration and Management — Knowledge of business and management principles involved in strategic planning, resource allocation, human resources modeling, leadership technique, production methods, and coordination of people and resources.
Sales and Marketing — Knowledge of principles and methods for showing, promoting, and selling products or services. This includes marketing strategy and tactics, product demonstration, sales techniques, and sales control systems.
Education and Training — Knowledge of principles and methods for curriculum and training design, teaching and instruction for individuals and groups, and the measurement of training effects.
Telecommunications — Knowledge of transmission, broadcasting, switching, control, and operation of telecommunications systems.

Skills

Mathematics — Using mathematics to solve problems.
Reading Comprehension — Understanding written sentences and paragraphs in work related documents.
Time Management — Managing one's own time and the time of others.
Active Listening — Giving full attention to what other people are saying, taking time to understand the points being made, asking questions as appropriate, and not interrupting at inappropriate times.
Critical Thinking — Using logic and reasoning to identify the strengths and weaknesses of alternative solutions, conclusions or approaches to problems.
Active Learning — Understanding the implications of new information for both current and future problem-solving and decision-making.
Learning Strategies — Selecting and using training/instructional methods and procedures appropriate for the situation when learning or teaching new things.
Social Perceptiveness — Being aware of others' reactions and understanding why they react as they do.
Writing — Communicating effectively in writing as appropriate for the needs of the audience.
Speaking — Talking to others to convey information effectively.

Abilities

Near Vision — The ability to see details at close range (within a few feet of the observer).
Mathematical Reasoning — The ability to choose the right mathematical methods or formulas to solve a problem.
Problem Sensitivity — The ability to tell when something is wrong or is likely to go wrong. It does not involve solving the problem, only recognizing there is a problem.
Oral Comprehension — The ability to listen to and understand information and ideas presented through spoken words and sentences.
Information Ordering — The ability to arrange things or actions in a certain order or pattern according to a specific rule or set of rules (e.g., patterns of numbers, letters, words, pictures, mathematical operations).
Deductive Reasoning — The ability to apply general rules to specific problems to produce answers that make sense.
Written Expression — The ability to communicate information and ideas in writing so others will understand.
Written Comprehension — The ability to read and understand information and ideas presented in writing.
Speech Clarity — The ability to speak clearly so others can understand you.
Oral Expression — The ability to communicate information and ideas in speaking so others will understand.

Work Activities

Interacting With Computers — Using computers and computer systems (including hardware and software) to program, write software, set up functions, enter data, or process information.
Getting Information — Observing, receiving, and otherwise obtaining information from all relevant sources.
Processing Information — Compiling, coding, categorizing, calculating, tabulating, auditing, or verifying information or data.
Establishing and Maintaining Interpersonal Relationships — Developing constructive and cooperative working relationships with others, and maintaining them over time.
Organizing, Planning, and Prioritizing Work — Developing specific goals and plans to prioritize, organize, and accomplish your work.
Communicating with Supervisors, Peers, or Subordinates — Providing information to supervisors, co-workers, and subordinates by telephone, in written form, e-mail, or in person.
Documenting/Recording Information — Entering, transcribing, recording, storing, or maintaining information in written or electronic/magnetic form.
Making Decisions and Solving Problems — Analyzing information and evaluating results to choose the best solution and solve problems.
Performing Administrative Activities — Performing day-to-day administrative tasks such as maintaining information files and processing paperwork.
Analyzing Data or Information — Identifying the underlying principles, reasons, or facts of information by breaking down information or data into separate parts.

Work Context

Telephone — How often do you have telephone conversations in this job?
Electronic Mail — How often do you use electronic mail in this job?
Face-to-Face Discussions — How often do you have to have face-to-face discussions with individuals or teams in this job?
Importance of Being Exact or Accurate — How important is being very exact or highly accurate in performing this job?
Importance of Repeating Same Tasks — How important is repeating the same physical activities (e.g., key entry) or mental activities (e.g., checking entries in a ledger) over and over, without stopping, to performing this job?
Indoors, Environmentally Controlled — How often does this job require working indoors in environmentally controlled conditions?
Contact With Others — How much does this job require the worker to be in contact with others (face-to-face, by telephone, or otherwise) in order to perform it?
Structured versus Unstructured Work — To what extent is this job structured for the worker, rather than allowing the worker to determine tasks, priorities, and goals?
Spend Time Sitting — How much does this job require sitting?
Time Pressure — How often does this job require the worker to meet strict deadlines?

Interests

Conventional — Conventional occupations frequently involve following set procedures and routines. These occupations can include working with data and details more than with ideas. Usually there is a clear line of authority to follow.
Enterprising — Enterprising occupations frequently involve starting up and carrying out projects. These occupations can involve leading people and making many decisions. Sometimes they require risk taking and often deal with business.
Realistic — Realistic occupations frequently involve work activities that include practical, hands-on problems and solutions. They often deal with plants, animals, and real-world materials like wood, tools, and machinery. Many of the occupations require working outside, and do not involve a lot of paperwork or working closely with others.
Investigative — Investigative occupations frequently involve working with ideas, and require an extensive amount of thinking. These occupations can involve searching for facts and figuring out problems mentally.
Social — Social occupations frequently involve working with, communicating with, and teaching people. These occupations often involve helping or providing service to others.
Artistic — Artistic occupations frequently involve working with forms, designs and patterns. They often require self-expression and the work can be done without following a clear set of rules.

Work Style

Attention to Detail — Job requires being careful about detail and thorough in completing work tasks.
Integrity — Job requires being honest and ethical.
Dependability — Job requires being reliable, responsible, and dependable, and fulfilling obligations.
Cooperation — Job requires being pleasant with others on the job and displaying a good-natured, cooperative attitude.
Independence — Job requires developing one's own ways of doing things, guiding oneself with little or no supervision, and depending on oneself to get things done.
Self Control — Job requires maintaining composure, keeping emotions in check, controlling anger, and avoiding aggressive behavior, even in very difficult situations.
Initiative — Job requires a willingness to take on responsibilities and challenges.
Persistence — Job requires persistence in the face of obstacles.
Stress Tolerance — Job requires accepting criticism and dealing calmly and effectively with high stress situations.
Adaptability/Flexibility — Job requires being open to change (positive or negative) and to considerable variety in the workplace.

Work Values

Support — Occupations that satisfy this work value offer supportive management that stands behind employees. Corresponding needs are Company Policies, Supervision: Human Relations and Supervision: Technical.
Relationships — Occupations that satisfy this work value allow employees to provide service to others and work with co-workers in a friendly non-competitive environment. Corresponding needs are Co-workers, Moral Values and Social Service.
Achievement — Occupations that satisfy this work value are results oriented and allow employees to use their strongest abilities, giving them a feeling of accomplishment. Corresponding needs are Ability Utilization and Achievement.
Working Conditions — Occupations that satisfy this work value offer job security and good working conditions. Corresponding needs are Activity, Compensation, Independence, Security, Variety and Working Conditions.
Independence — Occupations that satisfy this work value allow employs to work on their own and make decisions. Corresponding needs are Creativity, Responsibility and Autonomy.
Recognition — Occupations that satisfy this work value offer advancement, potential for leadership, and are often considered prestigious. Corresponding needs are Advancement, Authority, Recognition and Social Status.

Related Occupations

Lay Titles

National Wages and Employment Info


Median Wages (2008): $15.63 hourly, $32,510 annual.
Employment (2008): 1,855,010 employees