ACCOUNT TECHNICIAN CLASS SERIES
The second class series in the Accounting Career Standard is the Account Technician class series. In terms of the accounting system, Account Technicians perform functions involved in the maintenance of the three basic types of financial records and have greater responsibility than Account Clerks in preparing financial reports. In terms of the accounting cycle as applied to the maintenance of the accounting system, Account Technicians would, typically, perform the following operations: Journalizing, posting, taking a trial balance, end of the period adjustment, reconciliation, preparation of worksheets, closing the books and post-closing the books. As a further explanation, the primary functions of Account Technicians is either supervision of Account Clerk and subprofessional staff engaged in maintaining a complex set of detailed or support books of account, examining and verifying records, and reports, or assisting professionals in the maintenance of general books of accounts. Thus, Account Technician positions perform primarily preprofessional, supervisory and technical accounting work involved in assisting in maintaining general account books, examining and verifying records, and reports, or supervising the maintenance of complex set of detailed or support books of account or the examination and verification of records, and reports.
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