ACCOUNT CLERK

GENERAL DEFINITION

This is clerical work recording accounting transactions by posting, monitoring and verifying data to journals, ledgers, and computerized records. Work includes responsibility for balancing and reconciling the records maintained. Employees in this class may review and/or prepare a variety of accounting source documents, including requisitions and requests for payment prior to posting these transactions. Work is performed under the supervision of a clerical, accounting or administrative superior.

ALLOCATING FACTORS: (The following conditions must be met for a position to be allocated to this class.)

1. Employees in this class must perform calculations and post data to manual or computerized records.

2. Employees in this class must process a variety of financial transactions.

TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)

Prepares requisitions, encumbrance documents, payment vouchers and related fiscal documents to requisition goods and services, or to initiate encumbrances and expenditures; refers to standard accounting procedures manual to determine correct forms and procedures for initiating the desired transactions; prepares forms including proper coding and standardized descriptions, narrative and supporting detail.

Records obligations in transit, encumbrances and expenditures according to a preestablished classification of accounts; compares departmental records to machine-produced statements on departmental transactions issued by the central accounting agency; requests the adjustment of machine-produced and computerized records to correct coding and posting errors; adjusts departmental records; summarizes account activity to demonstrate the status of accounts; operates adding or calculating machine to compile totals and to reconcile accounts.

Records the receipt, deposit, transfer and disbursement of monies on journals, ledgers and ledger cards, or enters data via computer terminal; reconciles receipts to deposit summaries and bank statements; reviews a large volume of accounting source documents for proper coding and completeness prior to computer posting; searches account history files to verify data on source documents; maintains manual or computerized control journals on adjustments and entries to accounting records; reconciles computer-produced statements to control journal by reviewing individual entries.

Examines and edits a large volume of accounting source documents for proper coding and completeness; verifies data on expenditures and encumbrances by matching documents, such as invoices, contracts and purchase orders provided by the requisitioning department, the vendor or contractor and the central service agencies; contacts vendor or contractor, the requisitioning department and personnel from the central service agencies for clarification of information provided; returns improperly processed documents to requisitioning department; processes approved documents for payment.

Revises patient insurance information for third-party payers; reassigns charges to generate new invoices for health care accounts receivable function; electronically remits third-party payments; makes manual adjustments to exceptional accounts.

May utilize a computer terminal keyboard or personal computer for routine data entry and retrieval of computerized accounting records and other files; may generates financial and statistical reports via computer.

Maintains files of construction and professional contracts; monitors and processes payments made on contracts; responds to vendor queries regarding status of payments.

Performs related work as required.

REQUIRED KNOWLEDGES, SKILLS AND ABILITIES

KNOWLEDGE OF:

basic clerical practices
basic bookkeeping principles and practices
arithmetic computations including percentages, addition, subtraction and related calculations
computer keyboard literacy

SKILL IN:

posting and footing financial records
making varied arithmetic computations with speed and accuracy
the proofing and verification of machine and computer-produced statements

ABILITY TO:

learn the standard accounting and/or billing procedures of the City as they apply to individual work assignments
learn the methods and applications of computer software relating to work assignment.
maintain data processing control records
compile routine financial statements from financial records
perform mathematical computations quickly and accurately
interpret and communicate information regarding status of payments to vendors
maintain harmonious relationships with co-workers, inter- and extra-departmental contacts, and vendors

MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE (The following statement represents the minimum training and experience standards which will be used to admit or reject applicants for tests. Applications submitted by candidates for this class will be reviewed based on training and experience requirements as approved on 1/24.)

EDUCATION:

Education equivalent to completion of the twelfth school grade.

AND
EXPERIENCE:

One year of clerical experience performing varied arithmetic calculations and compiling totals for reports or posting to and taking trial balances from general books of accounts.

PHYSICAL AND MEDICAL REQUIREMENTS

Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.

Class Established: 8/54

Spec. Revision:
CSC - 11/00

Ad. Board - 12/00

Spec. Revision:

CSC - 02/20

Ad. Board – 03/20

Latest Spec Revision:

CSC – 12/23

Ad. Board – 1/24