ACCOUNT CLERK CLASS SERIES
The first of the three class series in the Accounting Career Standard is the Account Clerk class series. In terms of the accounting system, Account Clerks perform functions involved in the maintenance of the three basic types of records and have little responsibility for preparing financial reports. In terms of the accounting cycle, as applied to the maintenance of the accounting system, Account Clerks would, typically, perform only the following operations: Journalizing, posting, and taking of trial balances. As a further explanation, the primary function of the Account Clerk is journalizing and related document validation or examining and verifying records, or reports or tax returns. The coding and verification of documents would be in accordance with a manual or other prescribed system which would contain such items as a list of names and addresses for cross reference and a simple coding schematic. The journal and the ledger maintained in accordance with this prescribed system would typically be described as detailed or support journals and ledgers, and summary reports based on information in these books would follow a simple format. The information maintained and eventually recorded in summary report form would generally be subject to review by professional or technical staff and posted into general journals or ledgers.
Thus, Account Clerk positions perform primarily clerical work, but clerical work of a specialized nature which requires application of bookkeeping principles and methods and the examination and verification of records, reports and tax returns. Clerical positions which require general clerical functions such as filing duties and receptionist duties would not typically be allocated into this series.
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