Bookkeeping, accounting, and auditing clerks are financial record keepers.
They update and maintain accounting records, including those which calculate expenditures, receipts, accounts payable and receivable, and profit and loss. These workers have a wide range of skills from full-charge bookkeepers who can maintain an entire company’s books to accounting clerks who handle specific tasks. All of these clerks make numerous computations each day and increasingly must be comfortable using computers to calculate and record data.
In small businesses, bookkeepers and bookkeeping clerks often have responsibility for some or all of the accounts, known as the general ledger. They record all
transactions and post debits (costs) and credits (income). They also produce financial statements and prepare reports and summaries for supervisors and
managers. Bookkeepers also prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to the bank. They also may handle payroll, make purchases, prepare invoices, and keep track of overdue accounts.
In large-companies’ accounting departments, accounting clerks have more specialized tasks. Their titles, such as accounts payable clerk or accounts receivable clerk, often reflect the type of accounting they do. In addition, their responsibilities
vary by level of experience. Entry-level accounting clerks post details of transactions, total accounts, and compute interest charges. They also may monitor loans and accounts to ensure that payments are up to date. More advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure the
completeness and accuracy of data on accounts; and code documents according to company procedures.
Accounting clerks post transactions in journals and on computer files and update the files when needed. Senior clerks also review computer printouts against regularly maintained journals and make necessary corrections. They may review invoices and statements to ensure that all the information appearing on them
is accurate and complete, and they may reconcile computer reports with operating reports.
Auditing clerks verify records of transactions posted by other workers. They check figures, postings, and documents to ensure that they are correct, mathematically accurate, and properly coded. They also correct or note errors for accountants or
other workers to fix.
As organizations continue to computerize their financial records, many bookkeeping, accounting, and auditing clerks use specialized accounting software, spreadsheets, and databases. Most clerks now enter information from receipts or bills into computers, and the information is then stored either electronically
or as computer printouts, or both. The widespread use of computers also has enabled bookkeeping, accounting, and auditing clerks to take on additional responsibilities, such as payroll, procurement, and billing. Many of these functions require these clerks to write letters and make phone calls to customers or clients.
Work environment
Bookkeeping, accounting, and auditing clerks work in an office environment. They may experience eye and muscle strain, backaches, headaches, and repetitive motion injuries from using computers on a daily basis. Clerks may have to sit for extended periods while reviewing detailed data.
Many bookkeeping, accounting, and auditing clerks work regular business hours and a standard 40-hour week, although some may work occasional evenings and weekends. About 24 percent of these clerks worked part time in 2006.
Bookkeeping, accounting, and auditing clerks may work longer hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly or yearly accounting audits are performed. Additionally, those who work in hotels,
restaurants, and stores may put in overtime during peak holiday and vacation
seasons.
Training, Other Qualifications, and Advancement
Employers usually prefer bookkeeping, accounting, and auditing clerks to have at least a high school diploma and some accounting coursework or relevant work experience. Clerks should also have good communication skills, be detail-oriented,
and trustworthy.
Education and training
Most bookkeeping, accounting, and auditing clerks are required to have a high school degree at a minimum. However, having some college is increasingly
important and an associate degree in business or accounting is required for some positions. Although a bachelor’s degree is rarely required, graduates may accept bookkeeping, accounting, and auditing clerk positions to get into a particular company or to enter the accounting or finance field with the hope of eventually being promoted.
Bookkeeping, Accounting, and Auditing Clerks 2
Once hired, bookkeeping, accounting, and auditing clerks usually receive on-the-job training. Under the guidance of a supervisor or another more experienced employee, new clerks learn company procedures. Some formal classroom training also may be necessary, such as training in specialized computer
software.
Other qualifications
Experience in a related job and working
in an office environment also is recommended. Employers prefer workers who can use computers; knowledge of word processing and spreadsheet software is especially valuable.
Bookkeeping, accounting, and auditing clerks must be careful, orderly, and detail-oriented in order to avoid making errors and to recognize errors made by others. These workers also should be discreet and trustworthy because they frequently
come in contact with confidential material. They should also have good communication skills because they increasingly work with customers.
Bookkeeping, accounting, and auditing clerks usually advance
by taking on more duties for higher pay or by transferring
to a closely related occupation. Most companies fill office and
administrative support supervisory and managerial positions by
promoting individuals from within their organizations, so clerks
who acquire additional skills, experience, and training improve
their advancement opportunities. With appropriate experience
and education, some bookkeeping, accounting, and auditing
clerks may become accountants or auditors.
Clerks who can carry out a wider range of bookkeeping and
accounting activities will be in greater demand than specialized
clerks. Demand for full-charge bookkeepers is expected to
increase, for example, because they do much of the work of accountants
and perform a wider variety of financial transactions,
from payroll to billing. Technological advances will continue
to change the way these workers perform their daily tasks, such
as using computer software programs to maintain records, but
will not decrease the demand for these workers, especially in
smaller establishments.
