Account Clerk I, II, III, IV - Kaimuki High

Account Clerk IV

The authorized level of the position is Account Clerk IV. Applications are being accepted down to the Account Clerk I in the event of recruiting difficulties. Salary Range : Account Clerk I, SR-06 : $3,141.00 per month. Account Clerk II, SR-08 : $3,266.00 per month. Account Clerk III, SR-11 : $3,606.00 per month. Account Clerk IV, SR-13 : $3,900.00 per month.

Assigns the classifying of accounting transactions; supervises and performs the review of posting documents, totaling of entries, and other functions in the maintenance of accounts; supervises the comparing of account balances, determining corrective actions, and other functions in reconciling accounts; receives, receipts, and deposits cash collections of various kinds, and maintains or supervises the maintenance of appropriate records; closes accounts and prepares balance sheets and financial statements; conducts research into current accounts, previous reports, source documents, etc., to develop specified but readily available information from current account balances; develops comparative data, ratios, etc., to reflect relationships between specified accounts, different time periods, costs of different operations, or other specified information; identifies significant changes in account balances and reviews transactions to identify the actions which caused the changes; conducts accounts examinations including preparing worksheets or reports reflecting the examination made, discrepancies noted, and the corrective entries required to adjust accounts; prepares summaries of activities, reports, or other data; makes estimates of operating procedures, needs, or requirements, such as operating budgets, materials, or space needed, or numbers of items for clerical and administrative operations; may supervise purchase order functions and the processing of invoices including the preparation of vouchers for approval to authorize disbursements; drafts operational guides, forms, and other materials requiring specific knowledge of methods, procedures, policies, or other information; may supervise and participate in the maintenance of inventory and inventory control records; may supervise one or more account clerical and other subordinates.

Experience Requirement : Except for the substitutions provided in this specification, applicants must have had work experience of the kind and quality described below and in the amounts shown in the following table :

Class Title General Experience Specialized Experience Total (years)

Account Clerk I 1 / 2 0 1 / 2

Account Clerk II 1 / 2 1 1-1 / 2

Account Clerk III 1 / 2 2

• 2-1 / 2

Account Clerk IV 1 / 2 3

General Experience : Work experience which demonstrated knowledge of arithmetic and spelling and possession of the abilities to follow oral and written directions, to write simply and directly, and to observe differences in words and numbers quickly and accurately.

Specialized Experience : Work involved in posting to accounting records and other systematizing of fiscal information; i.e., computing, classifying, and recording numerical data to keep sets of financial accounting records complete and to derive reports therefrom. Such experience must have demonstrated knowledge of standard accounting classification and terminology pertinent to accounts maintenance operations and office practices and procedures relating to the processing and recording of transactions and accounting information. For levels III and IV, this work must have involved reconciling accounts (i.e., checking for errors, balancing, and going back to the original source document for verification); and the preparation of standard financial statements.

Some Account Clerk IV positions require that applicants possess knowledge of the principles and practices of double-entry bookkeeping. For these positions, the department may request selective certification.

Non-Qualifying Experience : Experience as an inventory clerk, stock clerk, supply clerk, or other related work which is primarily concerned with posting non-fiscal data or checking accuracy of computations and which does not involve or require any fiscal record keeping knowledge is not considered qualifying specialized experience.

Substitution of Education for Experience :

1. Graduation from high school with courses in basic English and arithmetic may be substituted for six (6) months of general experience.

2. Successful completion of a substantially full-time equivalent accounting curriculum leading to a degree or diploma at an accredited business school, community college, or other comparable institution which included accounting courses in double-entry procedures in analyzing, recording, and summarizing transactions; and the preparation and interpretation of financial statements, may be substituted for specialized experience on the basis of one (1) year of such training for one (1) school year of experience, up to a maximum of two (2) years.

3. Completion of one (1) school year of (more than one-year program) substantially full-time accounting curriculum which normally leads to a degree or diploma at an accredited business school, community college, or other comparable institution which included accounting courses in double-entry procedures in analyzing, recording, and summarizing transactions; and the preparation and interpretation of financial statements may be substituted for one (1) year of specialized experience.

4. Education in an accredited university in a baccalaureate program may be substituted for specialized experience in the following basis :

a) A baccalaureate degree in accounting will be deemed to have met the experience requirements for the Account Clerk V level.

b) Fifteen (15) semester hours of training may be substituted for six (6) months of experience, up to a maximum of three and one-half (3-1 / 2) years provided the training included at least three (3) credits per semester of accounting courses such as accounting theory and methods used to record and report financial information; analysis of methods for valuing the assets, liabilities, and ownership; etc.