Bookkeeping and Accounting Clerks

Career summary

#4/1/19 lh

Bookkeeping and accounting clerks document and record financial data. In smaller offices, bookkeepers handle all finances. They record money taken in or spent. They summarize spending habits and prepare reports for managers and supervisors. They may also prepare bank deposits by collecting cash and checks.

In larger offices and accounting departments, bookkeepers are more specialized. Their title may reflect the type of accounting they do.

Entry-level accounting clerks enter the details of transactions, such as the amount of the check and the check number. They also find the total for accounts and compute interest charges. They may monitor loans as well as accounts payable and receivable. Clerks make sure that payments are up to date.

Many accounting clerks are responsible for payroll and bills. Other duties may include creating and filing vouchers and invoices.

Bookkeeping and accounting clerks must ensure that their actions comply with federal and state laws and with company procedures.

Auditing clerks verify the records that other workers enter. They check numbers, postings, and documents for correct entry and proper codes. They also correct or note errors for accountants or other workers to fix.

Clerks use accounting software and spreadsheets to organize data. Experienced workers may code documents and post transactions on the computer. They review invoices and statements as well as check reports.

Related careers

This career is part of the Business Management and Administration cluster of careers.

Related careers include:

• Accountants and Auditors
• Billing Clerks
• Brokerage Clerks
• Court Clerks
• File Clerks
• Insurance Policy and Claims Clerks
• Loan Clerks
• Payroll and Timekeeping Clerks
• Tax Preparers

Military careers

• Finance and Accounting Specialists

Job duties

Task list

The following list of tasks is specific to bookkeeping and accounting clerks.

• Use computer accounting software to record, store, and analyze information.
• Check records updated by self or others to make sure numbers, calculations, and codes are correct. Fix or mark errors.
• Follow federal and state laws and company procedures.
• Process cash, checks, and vouchers for bank deposits.
• Track and update customer accounts.
• Calculate and prepare customer invoices and statements.
• Prepare reports and tables that show money received, money spent, money owed, and profit and loss.
• Compute information such as amount due, balance, discount, equity, and loan principal.
• Produce accounting documents using a variety of office equipment.
• Perform general office duties such as filing, answering phones, and writing letters.
• Process purchase orders, inventory records, and expense reports.
• Compute employee tax deductions and submit tax forms.

Common work activities

Bookkeeping and accounting clerks perform the following tasks. These tasks are common to many careers.

• Use computers
• Get information needed to do the job
• Document and record information
• Establish and maintain relationships
• Communicate with supervisors, peers, or subordinates
• Process information
• Organize, plan, and prioritize work
• Identify objects, actions, and events
• Perform administrative tasks
• Communicate with people outside the organization
• Make decisions and solve problems
• Update and use job-related knowledge
• Evaluate information against standards
• Monitor events, materials, and surroundings
• Analyze data or information
• Perform for or work with the public
• Resolve conflicts and negotiate with others

Work requirements

Working conditions

In a typical work setting, bookkeeping and accounting clerks:

Interpersonal relationships

• Have a moderately high level of social interaction on the job. This is especially true in large offices with accounting departments.
• Are occasionally placed in conflict situations in which they must deal with questions over finances.
• Communicate with customers and coworkers daily by e-mail, telephone, or in person.
• Write letters and memos often.
• Are responsible for the work outcomes of others. They check the accuracy of documents produced by others.

Physical work conditions

• Always work indoors.
• May share offie space with others.
• May work in a noisy environment.

Work performance

• Must be highly accurate in performing their job. When accounts do not balance, processing delays and additional work is created.
• Meet strict deadlines daily.
• Repeat the same tasks throughout the day, such as entering numbers into the computer.
• Can make most decisions without talking to a supervisor.
• Can set most tasks and goals without talking to a supervisor.

Hours/travel

• May work full time or part time.
• May work longer hours at the end of the fiscal year or during tax season.

Physical demands

Bookkeeping and accounting clerks frequently:

• Sit for long periods of time.
• Repeat the same movements.

It is important for bookkeeping and accounting clerks to be able to:

• See details of objects that are less than a few feet away.
• Understand the speech of another person.
• Speak clearly so listeners can understand.

It is not as important, but still necessary, for bookkeeping and accounting clerks to be able to:

• See details of objects that are more than a few feet away.
• Use fingers to grasp, move, or assemble very small objects.
• Make quick, precise adjustments to machine controls.
• Hold the arm and hand in one position or hold the hand steady while moving the arm.
• Use one or two hands to grasp, move, or assemble objects.

Skills and abilities

Bookkeeping and accounting clerks need to:

Communicate

• Understand spoken information.
• Understand written information.
• Write clearly so other people can understand.
• Speak clearly so listeners can understand.
• Listen to others and ask questions.
• Read and understand work-related materials.

Reason and problem solve

• Notice when something is wrong or is likely to go wrong.
• Analyze ideas and use logic to determine their strengths and weaknesses.
• Develop rules that group items in various ways.
• Combine several pieces of information and draw conclusions.
• Follow guidelines to arrange objects or actions in a certain order.
• Use reasoning to discover answers to problems.
• Concentrate and not be distracted while performing a task.

Use math and science

• Choose a mathematical method or formula to solve problems.
• Add, subtract, multiply, and divide quickly and correctly.
• Use math skills to solve problems.

Manage oneself, people, time, and things

• Manage the time of self and others.
• Check how well one is learning or doing something.

Education and training

Educational programs

The programs of study listed below will help you prepare for the occupation or career cluster you are exploring.

Programs of study directly related to this occupation

• Accounting Technology and Bookkeeping

Other programs of study to consider

• Accounting

Training

To work as a bookkeeping or accounting clerk, you typically need to:

• have a high school diploma or equivalent;
• complete formal training; and
• complete moderate-term, on-the-job training.

Education after high school

Many bookkeeping and accounting clerks have completed some college courses or an associate degree. You can learn bookkeeping and accounting skills at high schools, business schools, or two-year colleges.

On-the-job training

Employers usually provide on-the-job training for new bookkeeping and accounting clerks. For example, you learn office procedures from experienced workers. You may also attend some formal classes to learn the company's computer software. Training may last up to one year.

Military training

The military trains people to be finance and accounting specialists. Training lasts six to 12 weeks, depending on your specialty. Additional training occurs on the job. Depending on your specialty, you may need classes in math, accounting, or bookkeeping before you enlist.

Helpful high school courses

You should take a general high school curriculum that meets the state's graduation requirements. You will be required to take both math and science classes to graduate.

Helpful electives to take in high school that prepare you for this career include:

• Accounting
• Banking and Finance
• Computer Applications
• Office Procedures

The courses listed above are meant to help you create your high school plan. If you have not already done so, talk to a school counselor or parent about the courses you are considering taking.

You should also check with a teacher or counselor to see if work-based learning opportunities are available in your school and community. These might include field trips, job shadowing, internships, and actual work experience. The goal of these activities is to help you connect your school experiences with real-life work.

Join some groups, try some hobbies, or volunteer with an organization that interests you. By participating in activities you can have fun, make new friends, and learn about yourself. Maybe one of them will help direct you to a future career. Here are examples of activities and groups that may be available in your high school or community.

Things to know

Employers prefer to hire clerks who have previous office experience. Most employers require clerks to have a high school diploma or equivalent. Knowledge of word processing and spreadsheet programs is especially helpful.

State agencies may require applicants to pass a civil service exam.

Tips

Take classes to become familiar with bookkeeping and accounting software. Conduct research on companies where you would like to work. Get summer or internship experience. Large employers, such as banks, often hire beginning workers from general clerical positions.

Costs to workers

Some bookkeeping and accounting clerks may wish to join a professional association, which may have annual dues.

#Took over national content as had statement saying employers prefer applicants who are computer literate. Anymore, think this more than a preference so removed statement and pulled in state text. 3/21/16 cj.

Job listings

Listed below are links to job categories from the National Labor Exchange that relate to this career. Once you get a list of jobs, you can view information about individual jobs and find out how to apply. If your job search finds too many openings, or if you wish to search for jobs outside of Washington, you will need to refine your search.

• Bookkeeping, Accounting, and Auditing Clerks 

To get a listing of current jobs from the WorkSource system, go to the WorkSource website .

Wages

Pay varies by area of the country, size of the city, and type and size of the employer.

Bookkeeping and accounting clerks who work full time usually receive benefits. Typical benefits include sick leave, health insurance, and paid vacation. Some employers also provide a retirement plan.

Employment and outlook

Washington outlook

The table below provides information about the number of workers in this career in various regions. It also provides information about the expected growth rate and future job openings.

National employment

Bookkeeping and accounting clerks work in almost every industry.

Major employers:

• Bookkeeping and accounting firms
• Retail trade companies
• Finance and insurance agencies

National outlook

Demand is expected to show little to no change for this occupation. The automation of office functions will limit demand. Large organizations are likely to continue combining departments to reduce costs. This will reduce demand for bookkeeping and accounting clerks.

Many job openings will occur as people retire or leave the occupation.

Other resources

American Institute of Professional Bookkeepers 
6001 Montrose Road, Suite 500
Rockville, MD 20852
800.622.0121

Institute of Financial Operations 
149 Terra Mango Loop, Suite B
Orlando, FL 32835
877.885.4277
407.351.3322

Washington Business Week 
PO Box 1170
Renton, WA 98057
253.237.3545

References

Career cluster

• Business Management and Administration

Career path

• Conventional (Business Operations)

O*Net  occupation

• Bookkeeping, Accounting, and Auditing Clerks (43-3031.00) 

O*Net job zone 

• Job Zone 3 - Medium preparation needed. Previous work-related skill, knowledge, or experience is required for these occupations.

DOT occupations

• Account-information Clerk (210.367-010) 
• Accounting Clerk (216.482-010) 
• Audit Clerk (210.382-010) 
• Bookkeeper (210.382-014) 
• Budget Clerk (216.382-022) 
• Canceling and Cutting Control Clerk (219.367-042) 
• Collection Clerk (216.362-014) 
• Distribution-accounting Clerk (210.362-010) 
• Electronic Funds Transfer Coordinator (216.362-038) 
• Fixed-capital Clerk (210.382-042) 
• Food-and-beverage Controller (216.362-022) 
• Foreign-exchange-position Clerk (210.367-014) 
• General-ledger Bookkeeper (210.382-046) 
• Letter-of-credit Clerk (219.367-050) 
• Margin Clerk I (216.362-042) 
• Night Auditor (210.382-054) 
• Reserves Clerk (216.362-034) 
• Securities Clerk (210.382-062) 
• Trust-vault Clerk (216.367-014) 

Strong Interest Inventory

• Bookkeeper

Holland occupational clusters

• Conventional/Enterprising/Investigative
• Conventional/Enterprising/Realistic

COPSystem

• Clerical