Nature of Work:
This is professional accounting work in the application of established accounting principles and methods in the preparation, maintenance, analysis and control of financial records. Employees in this class are responsible for preparation, maintenance, analysis and control of fiscal records and statements in a departmental or central fiscal operation, or for assisting superiors with more complex accounting activities and the resolution of problems, applying professional accounting principles and methods to a variety of accounting procedures and problems. Emphasis of the work is on the maintenance of controls and balances of fiscal records through standard relationships of subsidiary ledgers to general ledgers or other accounting control methods. Duties require independent judgment in resolving technical accounting problems. Account classifications and operational standards are determined by established county and departmental regulations or statutory requirements. Supervision may be exercised over subordinate clerical personnel who assist in accounting, collection and related activities. Supervision is received from an administrative or professional superior who reviews progress and completed work for adherence to professional accounting standards and program guidelines, and completed work is also subject to periodic internal or external audit.