AAS in Accounting Technology

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.

RESPONSIBILITES: SMALLER BUSINESS

Accounting clerks record debits and credits, compare current and past balance sheets, summarize details of separate ledgers, and prepare reports for supervisors and managers. They may also prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending the 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.

RESPONSIBILITES: LARGER OFFICE OR ACCOUNTING DEPARTMENT

Entry level accounting clerks may post details of transactions, total accounts, and compute interest charges. They may also monitor loans, accounts payable and receivable, to make sure that payments are up to date. More advanced clerks may total, balance and reconcile billing vouchers, post transactions in journals and on computer files, review computer printouts and make necessary corrections. The widespread use of computers also has enabled bookkeeping, accounting, and auditing clerks to take on additional responsibilities, such as payroll, procurement, and billing.

WORKING CONDITIONS

Accounting clerks work in a well-lighted, clean environment and work regular business hours. They may work longer hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly and yearly accounting audits are performed. Billing, bookkeeping and accounting clerks in hotels, restaurants and stores may work overtime during peak holiday and vacation seasons.

EMPLOYMENT

Bookkeeping, accounting, and auditing clerks held more than 2.1 million jobs in 2006. They work in all industries and at all levels of government. Local government and the accounting, tax preparation, bookkeeping and payroll services industry are among the individual industries employing the largest numbers of these clerks. A growing economy will result in more financial transactions and other activities and, therefore, more demand for accounting services.

Accounting clerks must be careful, orderly, and detail oriented in order to avoid making errors and to be able to recognize errors made by another. These workers must also be honest, discreet, and trustworthy because they frequently come in contact with confidential material.

ADVANCEMENT

Accounting clerks usually advance by taking on more duties in the same occupation with higher pay. Others advance to closely related occupations. For example, some accounting clerks use their experience to move into a supervisory position.