ACCOUNTANT CLASS SERIES
The third class series in the Accounting Career Standard is the Accountant class series. In terms of the accounting system, Accountants perform functions involved in the maintenance of the three basic types of records and with a primary emphasis upon the preparation of a variety of financial reports and statements. In terms of the accounting cycle as applied to the maintenance of the accounting system, Accountants would typically perform any or all of the ten basic accounting operations. As a further explanation, the primary functions of Accountants are the maintenance of complete set of books for a general departmental fund or grant, external auditing or examining of, i.e., individuals, governments, businesses, utilities and monetary institutions' fiscal and financial operations and procedures outside of state government, and budgetary planning and control for department funds. Thus, Accountant positions perform professional accounting and auditing, and supervisory work involved in the maintenance and preparation of detailed and general account books and reports, and in the maintenance of budgetary controls and preparation of budgetary reports. Furthermore, professional accounting and auditing work involves responsibility for making recommendations for changing accounting system procedures and establishing new accounts and account books to comply with new accounting procedures.
The Accountant class series, as previously described, is inclusive of those functions deemed to be of a professional accounting or external auditing nature. The series has in this concept the professional and external auditing positions involved in the regular, specialized auditing of private grantees or contractors or involved in the establishment of statewide accounting procedures which affect all agencies are included as a part of this series. Positions that are included in the concept of professional accounting and auditing, as described by this series, are generally involved in one of the three following functions:
General Accounting - Involves maintenance of account books by state fund or federal grant, the preparation of complex accounting statements and reports, and the implementation of approved accounting methods and techniques.
External Auditing - Involves the conduct of audits or examinations of the accounting books, reports, records, documents, statements and property tax returns of i.e., governments, grantees, service providers under agency contract, utilities, and making recommendations for changing accounting, fiscal, financial and associated operations and procedures.
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