ACCOUNT CLERK I
ACCOUNT CLERK II
ACCOUNT TECHNICIAN I
ACCOUNT TECHNICIAN II
ACCOUNT TECHNICIAN TRAINEE
ILLINOIS DEPARTMENT OF CENTRAL MANAGEMENT SERVICES CLASS SPECIFICATION
ACCOUNTING CAREER STANDARD
The Accounting Career Standard contains three separate, but functionally related class series: The Account Clerk class series, the Account Technician class series, and the Accountant class series. These three series, together, form a single, career, promotional class pattern, and are combined into one document to: 1) provide an overview of the related types of accounting work which range from clerical expenditure accounting activities to accounting managerial activities, 2) demonstrate career entry levels and promotional opportunities, 3) promote an atmosphere conductive to the principle of upward mobility for employees, and 4) promote progressive personnel practices as they relate to recruiting and examination.
Accounting, as utilized herein, denotes the complete range of governmental financial activities involved in the maintenance and examination of records, documents and books for a single agency's appropriated funds and grants, and the external auditing of fiscal and financial operations and procedures outside of state government. Other, more specific accounting series are to be used, where indicated, in lieu of this general series, for example, Financial Institutions Examiners, Revenue Auditors, and Internal Auditors.
SUMMARY DISCUSSION OF THE ACCOUNTING SYSTEM AND CYCLE
This section was designed primarily to assist in the understanding of accounting terminology and in understanding how to apply this terminology in terms of determining which class series to utilize in the allocation of individual positions. It is, however, stipulated that this model is not inclusive and that variations of the accounting system and cycle as described herein should be anticipated since a model system is always subject to practical applications and needs.
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