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Bookkeeping, Accounting and Auditing Clerks

THE JOB

Bookkeeping, Accounting and Auditing Clerks count and arrange numbers to 
keep accurate financial records.

BOOKKEEPERS keep complete, up-to-date, and accurate records of accounts and 
financial arrangements.  Bookkeepers verify and enter information into 
journals and ledgers or into a computer.  They periodically balance the 
books and compile reports and financial statements.  Bookkeepers also 
receive, record, bank and pay out cash.  They balance checkbooks with 
monthly bank statements.  They may calculate employee wages from plant 
records or time cards and issue payroll checks.

ACCOUNTING CLERKS calculate, post and verify basic financial information 
used to produce and maintain financial and statistical documents.  These 
type of jobs are found in every industry and may have various job titles, 
such as accounts payable clerk, accounts receivable clerk or assistant 
bookkeeper.

Some of the work they may do includes posting accounts receivable and 
payable, prepare and make bank deposits, record payrolls, maintain inventory 
records, purchase supplies, prepare purchase orders and do expense reports. 
Accounting Clerks may also make schedules, sort documents, and file bills.

AUDITING CLERKS review records to determine if the figures and calculations 
by other workers are accurate.  They examine documents such as expense 
accounts, commissions payments, cash receipts, bank records, and inventory 
records.  They compute percentages and totals and compare results to 
financial records.  They also correct errors or note mistakes that need to 
be corrected.

Bookkeeping, Accounting and Auditing Clerks operate 10-key calculators, 
typewriters, and copy machines.  With more experience they operate computers 
programmed with accounting methods to record, store and analyze information. 
The work usually involves many common clerical responsibilities.


WORKING CONDITIONS

Workers sit for long periods of time and do math calculations, paying close 
attention to accuracy and detail.  They may work extra hours during tax time 
and the end of the fiscal year.  If they work in the hotel, restaurant, or 
sales related industries, they may work more during the holiday and vacation 
seasons.


EMPLOYMENT OUTLOOK

The California Projections of Employment, published by the Labor Market 
Information Division of the Employment Development Department, estimates 
that the number of Bookkeeping, Accounting and Auditing Clerks in California 
will reach 246,800 by 2005, an increase in new jobs of 11,670 over the 
number there were in 1993.

There will also be an estimated 45,800 openings due to people retiring or 
leaving the occupation.  Added to the 11,670 new jobs expected, this makes 
for an estimated total of 57,470 job opportunities through 2005.

(These figures do not include self-employment nor openings due to turnover.)

Employers report that they are finding it difficult to find workers.  The 
need for workers with computer skills is growing because of the increased 
use of computers in financial management.  Some also believe that because 
of computers and automation, there could be less need for these workers.

There will be more jobs because there will be a need to replace workers who 
leave the job.


WAGES, HOURS, AND FRINGE BENEFITS

The pay for these jobs depends upon experience, clerical skills, the level of 
responsibility and the job location.  Beginning salaries go from minimum 
wage to $11.50 per hour.  Experienced Bookkeeping, Accounting and Auditing Clerks 
can make between the minimum wage and $14.00 an hour.  After three years with the  
same firm, some Bookkeeping, Accounting and Auditing Clerks can earn from $6.50 
to $19.50 per hour.

Bookkeepers usually work 40 hours a week; sometimes it may be necessary to 
work overtime.  Some employers have fringe benefits such as paid vacations 
and sick leave, life and health insurance, and bonuses.  Other benefits that 
the employer may include are participation in a credit union, or retirement 
and profit sharing plans.


ENTRANCE REQUIREMENTS AND TRAINING

Most employers require high school graduation or the equivalent.  Some 
employers prefer that the person be trained by a business school or a 
community college, or that the person have two years of bookkeeping 
experience.  In some areas, students may get on-the-job training through 
work-experience programs arranged between schools and businesses such as 
high school Regional Occupational Programs (ROP).  Participation in these 
on-the-job or work experience programs helps students get jobs soon after 
graduation.  

Employers often require training in computer courses in accounting, typing 
and bookkeeping.

Workers need to know how to use a ten-key adding machine and have good math 
ability.  Employers also look for communication skills, ability to use 
computers and knowledge of specialized bookkeeping and payroll processing.  
Some employers want specialized computer skills such as word processing, 
spreadsheet, and database software (computerized accounting).

Employers prefer workers who have a good attitude and workers who are 
willing to accept responsibility and do repeated and routine work.  They 
also want employees to be honest and to use good judgment in handling 
confidential information.


ADVANCEMENT

Bookkeeping, Accounting and Auditing Clerks have very good chances to move 
up to more responsible assignments.  Promotions depend on the worker's 
amount of experience in this type of work, their willingness to further 
their education, their ability to handle a high amount of detail, and 
their supervisory skills.

Workers just starting out can begin with recording easier actions such as 
accounts receivable or accounts payable.  Some workers can move up to 
accounting or auditing positions and, in large organizations, to office or 
credit manager, chief accountant and assistant treasurer.  Some bookkeepers 
are in business for themselves and provide services to other businesses.


FINDING THE JOB

Persons applying or searching for these types of jobs should use some or 
all of these steps:

    -- Apply directly to government agencies and private employers 

    -- Register with: 

       -- The nearest California Employment Development Department 
            Job Service Office;
       -- Temporary  employment agencies;
       -- School career centers.

    -- Check the newspaper help wanted ads.  


RELATED OCCUPATIONAL GUIDES

Typists and Word Processing Technicians     No.  20
Clerks, General Office                      No. 295


OCCUPATIONAL CODE REFERENCES

DOT (Dictionary of Occupational Titles, 4th ed., Rev. 1)
Audit Clerk                           210.382-010
Bookkeeper                            210.382-014
Accounting Clerk                      216.482-010


OES (Occupational Employment Statistics) System
Bookkeeping, Accounting and Auditing Clerks                  553380


Source:  State of California, Employment Development Department,
         Labor Market Information Division, Information Services Group,
         (916) 262-2162.