Accountant II, III, IV - Accounting Unit III

Overview

The Accountant (Operations) IV supervises and participates in the collection, compilation, classification and evaluation of fiscal data; takes trial balances, makes adjusting and closing entries, verifies and analyzes financial data and prepares financial statements and reports; supervises lower-level personnel concerned with fiscal control; recommends changes of forms, procedures and policies governing the accounting functions and implements changes as directed; makes adjustment journal vouchers, verifying for correct application of accounting principles and for mathematical accuracy;

prepares reports necessary for the determination and reporting of federal expenditures and fund balances on federal grant-in-aid programs; confers with representatives of the Budget and Comptroller's offices on financial matters; assists management officials by interpreting accounting data, trends, statements, etc., and explaining the program implications of accounting data.

The Accountant (Systems) IV studies the accounts, or reports, or procedural instructions within the area of assignment; holds discussions with operating employees, supervisors and program officials to learn the details of work processes and procedures that need to be reflected in the accounting system; and devises the system, or segment, prepares the necessary forms, manuals, procedures, etc.

The Accountant (Fund Control) IV initiates fiscal transactional data to be recorded in the general ledger accounts and in the subsidiary ledgers for unalloted appropriations, unencumbered allotments, revenue receipts, etc.; reviews and audits transactional data submitted by the various governmental departments and agencies for propriety and for correctness and accuracy as outlined in the Statewide Uniform Chart of Accounts; assists in preparing quarterly financial reports on the status of all appropriations, allotments, and encumbrances for all departments and for all funds of the State.

Bachelor  degree from an accredited 4-year college or university with at least 12 semester credit hours in accounting and/or auditing subjects.

Except for the substitutions provided for in this specification, applicants must have had progressively responsible experience of the kind and quality described in the statements below and in the amounts shown in the following outline.

• Accountant II
  :
  Accounting Experience 1/2 year
• Supervisory or Specialized
  
  Experience:
  
  0
• Total
  
  Experience:
  
  1/2 year
• Accountant III
  :
  Accounting Experience 1-1/2 years
• Supervisory or Specialized
  
  Experience:
  
  0
• Total
  
  Experience:
  
  1-1/2 years
• Accountant IV
  :
  Accounting Experience 2-1/2 years
• Supervisory or Specialized
  
  Experience:
  
  0
• Total
  
  Experience:
  
  2-1/2 years

Accounting Experience
:
Progressively responsible professional accounting or auditing experience which may have included teaching accounting at the university level.

Non-Qualifying Experience
:
Experience in such positions as the following will not be accepted as qualifying professional experience:
1) bookkeeper or minor accounting or clerical positions;
2) accounting or bookkeeping machine operators;
3) such positions as those of office managers or owners of business who supervise accountants, auditors or bookkeepers, but do not participate in the accounting or auditing work with responsibility for its technical adequacy; and
4) positions concerned with taxation matters not requiring the application of generally accepted accounting and auditing principles.

Substitutions Allowed
:

• Substitution of Experience for Education
  :
  The following types of experience may be substituted for education on a year-for-year basis:
• 1. Professional, analytical or administrative experience which did not require the knowledge and application of accounting and/or auditing principles and practices, may be substituted for the Education requirement on a year-for-year basis providing the applicant can show that he/she has successfully completed at least 12 semester credit hours at the baccalaureate level in accounting and/or auditing subjects from an accredited college or university.
• 2. Professional accounting or auditing experience.
• 3. Responsible…