Account Clerk II

DEFINITION

This is advanced bookkeeping and elementary accounting work in the maintenance and review of detailed fiscal records.

An employee in this class performs a variety of moderately complex bookkeeping tasks in preparing, recording, and examining fiscal records; or performs work of comparable difficulty in a specialized area where advanced bookkeeping skills are required. Work may include the supervision of subordinate account clerks and/or clerical employees performing routine bookkeeping and clerical tasks. Work is performed under the supervision of a professional accountant or other administrative superior; however, the employee is expected to exercise independent judgment and discretion within the limits of established procedures.

Any one position may not involve all of the specified duties or knowledges, skills and abilities, nor are the listed examples exhaustive.

EXAMPLES OF WORK

Examines invoices, prior to payment, to determine propriety of expenditure by checking mathematical extension, by comparing invoice price to purchase order or contract price, by comparing units invoiced to units received, and by charging the appropriate account.

Prepares and maintains records reflecting acquisition cost, location, physical description, purchase date, depreciation charges, book value and other pertinent data on plant and equipment items.

Supervises and/or participates in the recording of charges, adjustments, and receipts to subsidiary accounts receivable ledgers; balances subsidiary ledgers to controlling account; prepares certifications for collection of delinquent accounts; and prepares daily report on collections.

Computes and prepares complex billing documents for commercial insurance, Medicare, Medicaid and Title XX for inpatient and outpatient services.

Computes gross pay, records payroll deductions, records changes in payroll exemptions, performs timekeeping duties and physically prepares payroll requisition.

Maintains specialized journals and subsidiary ledgers according to an approved chart of accounts by posting entries, by making adjusting entries and by preparing financial statements from records maintained.

Records and distributes expenditures to cost centers according to a well-defined allocation plan.

Assists in the preparation of reports and preliminary budget estimates by using the bookkeeping records maintained in the unit.

Reconciles a bank statement to the facility's receipts and disbursement ledgers.

Performs other related work as assigned.

KNOWLEDGE, SKILLS AND ABILITIES

Considerable knowledge of bookkeeping principles and practices.

Working knowledge of office methods and procedures.

Ability to apply general bookkeeping principles in the recording of appropriations, allotments, encumbrances and expenditures.

Ability to expedite a voluminous flow of detailed work.

Ability to plan and review the work of clerical employees engaged in routine tasks.

Ability to make arithmetical calculations with speed and accuracy.

Visual ability in reading and using a large volume of written and numerical data.

Ability to operate a typewriter, adding machine and calculator.

Ability to establish and maintain effective working relationships with other employees

EXPERIENCE AND EDUCATION QUALIFICATIONS

(The following entrance requirements are used to admit or reject applicants for merit system examinations, or may be used to evaluate applicants for employment in positions not requiring selection from merit system registers. When applicable, equivalent substitution will be allowed for deficiencies in experience or education.)

Two years of office experience, including at least one year of full-time paid employment in commercial bookkeeping work involving the maintenance of a double-entry set of books or the application of advanced bookkeeping skills; and possession of a high school diploma or a GED certificate.

OR

Two years of experience in the keeping of governmental accounts as an Account Clerk I or in a comparable job; and possession of a high school diploma or a GED certificate.

(Rev. 3/1/77)