This is specialized clerical work in the application of elementary bookkeeping principles to the maintenance of accounting or fiscal records.

Employees in this class maintain accounting records involving varied but routine bookkeeping operations in posting and balancing journals, ledgers and other records. Work may involve the operation of standard office equipment such as calculators and computer terminals for which no previous training is required. Incumbents may provide guidance and assistance to subordinate clerical personnel. Supervision is received from a superior through verification of financial records and statements, and review through audit by internal or external auditors.

ILLUSTRATIVE TASKS

Maintains cash, invoice, disbursement or control accounts; balances accounts and prepares routine reports; takes trial balances.

Checks and codes invoices; prepares vouchers for payment and maintains voucher register.

Compiles figures for use in preparation of preliminary budgets.

Charges cost items to cost journals; extends, proves and assembles cost records; posts monthly cost records to ledgers.

Counts, proves, records and prepares reports on daily cash receipts; posts to cash ledgers; prepares daily bank deposit; reimburses concession managers for cash disbursements; prepares reports on daily cash disbursements and posts to disbursement journal.

Pre-audits fiscal documents for completeness, accuracy and compliance with well defined departmental accounting procedures.

Classifies receipts and expenditures according to standard accounting classifications.

Maintains time, material and equipment rental cost account records for capital improvement and maintenance projects.

Schedules preparation of warrants in order to take advantage of discounts for prompt payment.

Operates calculators, computer terminals and other standard office equipment.

Performs related work as required.

KNOWLEDGES, ABILITIES AND SKILLS

Knowledge of bookkeeping principles and practices.

Some knowledge of standard office practices, methods and equipment.

Some knowledge of fiscal policies and procedures applicable to the area of assignment.

Ability to make arithmetic computations rapidly and accurately.

Ability to apply bookkeeping principles to the maintenance of routine fiscal and accounting records.

Ability to maintain detailed records of inventory and accounting transactions.

Ability to understand and follow verbal and written instructions.

Ability to learn the operation of calculators, computer terminals and other standard office and accounting machines for which no significant previous training is needed.

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