BOOKKEEPING, ACCOUNTING AND AUDITING CLERKS California Occupational Guide Number 26 Interest Area 7 1997
THE JOB
Bookkeeping, Accounting and Auditing Clerks count and arrange numbers to keep accurate financial records.
BOOKKEEPERS keep complete, up-to-date, and accurate records of accounts and financial arrangements. Bookkeepers verify and enter information into journals and ledgers or into a computer. They periodically balance the books and compile reports and financial statements. Bookkeepers also receive, record, bank and pay out cash. They balance checkbooks with monthly bank statements. They may calculate employee wages from plant records or time cards and issue payroll checks.
ACCOUNTING CLERKS calculate, post and verify basic financial information used to produce and maintain financial and statistical documents. These type of jobs are found in every industry and may have various job titles, such as accounts payable clerk, accounts receivable clerk or assistant bookkeeper.
Some of the work they may do includes posting accounts receivable and payable, prepare and make bank deposits, record payrolls, maintain inventory records, purchase supplies, prepare purchase orders and do expense reports. Accounting Clerks may also make schedules, sort documents, and file bills.
AUDITING CLERKS review records to determine if the figures and calculations by other workers are accurate. They examine documents such as expense accounts, commissions payments, cash receipts, bank records, and inventory records. They compute percentages and totals and compare results to financial records. They also correct errors or note mistakes that need to be corrected.
Bookkeeping, Accounting and Auditing Clerks operate 10-key calculators, typewriters, and copy machines. With more experience they operate computers programmed with accounting methods to record, store and analyze information. The work usually involves many of common clerical responsibilities.
WORKING CONDITIONS
Workers sit for long periods of time and do math calculations, paying close attention to accuracy and detail. They may work extra hours during tax time and the end of the fiscal year. If they work in the hotel, restaurant, or sales related industries, they may work more during the holiday and vacation seasons.
EMPLOYMENT OUTLOOK
The California Projections of Employment, published by the Labor Market Information Division of the Employment Development Department, estimates that the number Bookkeeping, Accounting and Auditing Clerks in California will reach 246,800 by 2005, an increase in new jobs of 11,670 over the number there was in 1993.
There will also be an estimated 45,800 openings due to people retiring or leaving the occupation. Added to the 11,670 new jobs expected, this makes for an estimated total of 57,470 job opportunities through 2005.
(These figures do not include self-employment nor openings due to turnover.)
Employers report that they are finding it difficult to find workers. The need for workers with computer skills is growing because of the increased use of computers in financial management. Some also believe that because of computers and automation, there could be less need for these workers.
There will be more jobs because there will be a need to replace workers who leave the job.
WAGES, HOURS, AND FRINGE BENEFITS
The pay for these jobs depends on experience, clerical skills, the level of responsibility and the job location. Beginning salaries go from minimum wage to $11.50 per hour. Experienced Cashiers can make between the minimum and $14.00 an hour. After three years with the same firm, some Cashiers can earn from $6.50 to $19.50 per hour.
Bookkeepers usually work 40 hours a week; sometimes it may be necessary to work overtime. Some employers have Fringe benefits such as paid vacations and sick leave, life and health insurance and bonuses. Other benefits that the employer may include are participation in a credit union, or retirement and profit sharing plans.
ENTRANCE REQUIREMENTS AND TRAINING
Most employers require high school graduation or the equivalent. Some employers prefer that the person be trained by business school or a community college, or that the person have two years of bookkeeping experience. In some areas, students may get on-the-job training through work-experience programs arranged between schools and businesses such as high school Regional Occupational Programs (ROP). Participation in these on-the-job or work experience programs helps students get jobs soon after graduation.
Employers often require training in computer courses in accounting, typing and bookkeeping.
Workers need to know how to use a ten-key adding machine and have good math ability. Employers also look for communication skills, ability to use computers and knowledge of specialized bookkeeping and payroll processing. Some employers want specialized computer skills such as word processing, spreadsheet, and database software (computerized accounting).
Employers prefer workers who have a good attitude and workers who are willing to accept responsibility and do repeated and routine work. They also want employees to be honest and to use good judgment in handling confidential information.
ADVANCEMENT
Bookkeeping, Accounting and Auditing Clerks have very good chances to move up to more responsible assignments. Promotions depend on the worker's amount of experience in this type of work, their willingness to further their education, their ability to handle a high amount of detail, and supervisory skills.
Workers just starting out can begin with recording easier actions such as accounts receivable or accounts payable. Some workers can move up to accounting or auditing positions and, in large organizations, to office or credit manager, chief accountant and assistant treasurer. Some bookkeepers are in business for themselves and provide services to other businesses.
FINDING THE JOB
Persons applying or searching for these types of jobs should use a some or all of these steps:
-- Apply directly to government agencies and private employers
-- Register with:
-- The nearest California Employment Development Department
Job Service Office;
-- Temporary employment agencies;
-- School career centers.
-- Check the newspaper help wanted ads.
RELATED OCCUPATIONAL GUIDES
Typists and Word Processing Techs. No. 20 Clerks, General Office No. 295
OCCUPATIONAL CODE REFERENCES
DOT (Dictionary of Occupational Titles, 4th ed., Rev. 1) Audit Clerk 210.382-010 Bookkeeper 210.382-014 Accounting Clerk 216.482-010
OES (Occupational Employment Statistics) System Bookkeeping, Accounting and Auditing Clerks 553380
Source: State of California, Employment Development Department,
Labor Market Information Division, Information Services Group,
(916) 262-2162.
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