Job Specification
PRINCIPAL ACCOUNT CLERK
DEFINITION
Under direction, performs a variety of clerical duties of considerable
difficulty and complexity which involve computing, classifying,
verifying, and recording numerical data and reconciling accounts,
records, and documents to keep sets of financial records complete, and
may supervise a small group of employees in the maintenance of
accounting records; does related work as required.
NOTE: The definition and examples of work for this title are for
illustrative purposes only. A particular position using this title may
not perform all duties listed in this job specification. Conversely,
all duties performed on the job may not be listed.
EXAMPLES OF WORK:
Maintains journals or subsidiary ledgers of an accounting system, and
balances and reconciles accounts.
Reviews invoices and statements (verifying information, ensuring
sufficient funds have been obligated, and if questionable resolving
with the submitting unit, determining accounts involved, coding
transactions, and processing material through data processing for
application in the accounting system) and/or analyzes and reconciles
computer printouts with operating unit reports (contacting units and
researching causes of discrepancies, and taking action to ensure that
accounts balance).
Posts actions to journals identifying subsidiary accounts affected and
debit and credit entries to be made and assigning proper codes.
Reviews computer printouts against manually maintained journals,
detecting and correcting erroneous postings, and preparing documents
to adjust accounting classifications and other data or reviews lists
of transactions rejected by an automated system, determining reasons
for rejections, and preparing necessary correcting material.
May coordinate activities of a small unit (less than three employees)
which is involved in an accounting function.
Follows established policies and procedures with responsibility for
reviewing work methods or processes to increase efficiency, gives
assignments, and trains subordinate personnel.
May be responsible for reviewing and verifying subsidiary reports
submitted from field installations, school districts, and other
subdivisions.
Examines, verifies, and reviews vouchers, claims, and bills and makes
contacts to correct discrepancies.
Initiates appropriate action and makes adjustments based on knowledge
of requirements, experience, and judgments.
Is responsible for and prepares balance sheets and financial
statements.
Prepares reports giving information in specified account areas.
Verifies accuracy of figures, calculations, and postings pertaining to
transactions recorded by other employees.
Receives requests for financial data and ensures that these are
handled properly and without delay.
Is responsible for adjustment of complaints, and explaining complex
regulations, procedures, and errors to employees.
May prepare nonroutine correspondence explaining complex regulations
and procedures.
Supervises preparation of required forms to enter data into a
computerized system.
Reviews records and computer printouts to balance accounts and to
identify suspense items or delinquent accounts for further action.
Assists a higher level employee in the collection, compilation, and
tabulation of financial data.
Consults with supervisor on unusual and highly complex problems.
Recommends the hiring, firing, promotion, and disciplining of
employees.
Maintains files of accounting/statistical data and reports.
Analyzes and classifies unusual transactions.
Prepares worksheets reflecting the source of discrepancies, corrective
actions required to bring all accounts into agreement, and providing
the accuracy of adjusted accounts and appropriate course of action to
prevent future discrepancies of the same type.
Receives purchase orders, contracts, travel orders, and similar
documents for obligation against appropriated funds.
Reviews documents to ensure they are authorized in accord with
regulations charged to the applicable appropriation, and funds are
available to cover the obligations.
Obligates documents assigning appropriate symbol codes for general
ledger accounts, obligation account, control point and cost center,
limitation and appropriation.
Summarizes information and transcribes it to prepunched data entry
cards.
Maintains unliquidated obligation data entry card deck and all backup
service documents.
Reconciles and prepares accruals for all service contracts which have
been partially completed and not liquidated on a monthly basis.
Liquidates obligations on notification of receipt of goods or services
ordered.
Prepares transaction sheets.
Assigns appropriate account codes.
Transfers information with prepunched data entry cards to data
processing for entry into general ledger system.
Reconciles monthly all card transactions, obligations, and
unliquidated obligations (undelivered orders) with general ledger
control accounts as indicated on computerized listing.
Prepares vendor invoices and other fiscal items for payment.
Verifies amount shown on documents with original obligation document.
Notes discrepancies and follows-up with vendor or receiving department
to clarify and correct discrepancy.
Annotates obligation document with payment data and places in file.
Prepares code sheet listing general ledger and subsidiary accounts,
appropriation, and cost center.
Prepares monthly reconciliation and adjustment of accounts including
applied cost and net obligation, accrued services and undelivered
orders with general ledger control account, unpaid files on prior year
appropriations, work-in-process, and purchase option and rental
allowance for data processing equipment.
Receives, analyzes, and classifies all allotments and initiation
documents.
Assigns appropriate account code to set up accounts.
Receives, analyzes, and classifies all commitment and obligation
documents.
Reviews documents for validity, budget and expenditure limitation,
completeness, and correctness of accounting data.
Certifies fund availability to cover all initiations, commitments, and
obligations.
Codes all data onto transaction sheets indicating type of
appropriation and fund, control account, subsidiary account,
limitation, and cost center.
Ensures that debits and credits on transaction sheets balance.
Prepares batch card with assigned number, data, and total amount of
debits and submits forms to data processing for entry in computer
system.
Reviews computerized data output and verifies it with manual data
input.
Locates discrepancies, determines course of error, and takes necessary
remedial action.
REQUIREMENTS:
EXPERIENCE:
Two (2) years of experience in the preparation, maintenance,
and/or review and verification of financial records.
LICENSE:
Appointees will be required to possess a driver's license valid
in New Jersey only if the operation of a vehicle, rather than employee
mobility, is necessary to perform the essential duties of the
position.
KNOWLEDGE AND ABILITIES:
Knowledge of an extensive body of accounting clerical procedures and
techniques required to understand and work with a total accounting
system or with an identifiable segment of an integrated double entry
bookkeeping system.
Knowledge of account relationships within the accounting system.
Knowledge of and facility in work involving accounting and/or
financial data, mathematical calculations, and the checking and
processing of information.
Knowledge of clerical routines and procedures involved in collection,
sorting, coding, preparation of accounting data, and basic arithmetic
functions.
Ability to analyze clerical accounting problems, to apply rules,
regulations, and methods to a variety of situations, and to develop
effective work methods.
Ability to gather, compile, and analyze basic accounting data and to
prepare reports and summaries thereon.
Ability to instruct and guide lower level employees and evaluate their
effectiveness.
Ability to locate discrepancies in financial reports which are of
moderate complexity and to make corrections.
Ability to use judgment in recognizing possible alternative actions to
problems when they are not prescribed or readily apparent, and in
referring to others problems which require other than clerical
decisions.
Ability to compose correspondence of an explanatory or interpretative
nature.
Ability to add, subtract, multiply, divide, and find averages and
percentages.
Ability to perform work requiring constant and close attention to
clerical and numerical detail.
Ability to learn to utilize various types of electronic and/or manual
recording and information systems used by the agency, office, or
related units.
Ability to read, write, speak, understand, or communicate in English
sufficiently to perform the duties of this position. American Sign
Language or Braille may also be considered as acceptable forms of
communication.
Persons with mental or physical disabilities are eligible as long as
they can perform the essential functions of the job after reasonable
accommodation is made to their known limitations. If the accommodation
cannot be made because it would cause the employer undue hardship,
such persons may not be eligible.
This job specification is applicable to the following title code: | | Job
Spec
Code | Variant | State,
Local or
Common | Class of
Service | Work
Week | State
Class
Code | Local
Class
Code | Salary
Range | Note | | 02755 | | L | C | | N/A | 06 | | - |
This job specification is for local government use only.
Salary range is only applicable to state government.
Local salaries are established by individual local jurisdictions.
10/18/1996 |
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