Certificate Accounting Assistants, also known as accounting clerks, are expected to accurately record the financial transactions that occur in the daily course of business. They perform a variety of duties, including posting all of these transactions into a ledger of debits and credits. Accounting assistants may also prepare bills and collect payments from clients and customers; monitor company loans; handle payroll, and generate simple financial statements. In larger companies, these duties may be allocated to specialized accounting assistants - accounts payable clerks, accounts receivable clerks and payroll clerks. The job of an accounting assistant is an excellent entry-level accounting job that, with additional education and experience, may lead to advanced and higher-paying accounting positions.