Occupation · SOC 43-3031
Bookkeeping, Accounting, and Auditing Clerks
Compute, classify, and record numerical data to keep financial records complete. Perform any combination of routine calculating, posting, and verifying duties to obtain primary financial data for use in maintaining accounting records. May also check the accuracy of figures, calculations, and postings pertaining to business transactions recorded by other workers.
Median wage
$49,210
$34,600–$72,660
Projected growth
-5.8%
Declining
Annual openings
-9,430
per year
Employed (US)
1,455,770
Job Zone 3
Typical preparation
Medium preparation
Stackable credential programs
464 mapped
Core skills
MathematicsReading ComprehensionActive ListeningCritical ThinkingWritingSpeakingMonitoringTime Management
Knowledge areas
Customer and Personal ServiceAdministrativeMathematicsEnglish LanguageEconomics and Accounting
Technology & tools
Accounting softwareEnterprise resource planning ERP softwareCustomer relationship management CRM softwareDocument management softwareTime accounting software
Representative tasks
Operate computers programd with accounting software to record, store, and analyze information.Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.Comply with federal, state, and company policies, procedures, and regulations.Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.Receive, record, and bank cash, checks, and vouchers.Code documents according to company procedures.Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.Reconcile or note and report discrepancies found in records.Perform general office duties, such as filing, answering telephones, and handling routine correspondence.Access computerized financial information to answer general questions as well as those related to specific accounts.Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.Match order forms with invoices, and record the necessary information.Prepare and process payroll information.Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.Calculate and prepare checks for utilities, taxes, and other payments.Monitor status of loans and accounts to ensure that payments are up to date.Reconcile records of bank transactions.Compile budget data and documents, based on estimated revenues and expenses and previous budgets.Compare computer printouts to manually maintained journals to determine if they match.Transfer details from separate journals to general ledgers or data processing sheets.Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.Prepare purchase orders and expense reports.Prepare trial balances of books.Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.Maintain inventory records.
Competency framework
Skill expectations by proficiency level.
emerging
Accounting software basics — enter financial transactions under direct supervision using standard bookkeeping programs in an office setting.Numeric data entry — operate a 10-key calculator and keyboard to input figures accurately into ledgers and spreadsheets with guidance from a supervisor.Document verification — check postings and figures for correct entry and proper codes by following a provided checklist in a structured clerical environment.Cash and voucher handling — receive, record, and deposit cash, checks, and vouchers under close oversight in accordance with established office procedures.Company coding procedures — apply standard document codes to invoices and receipts by referencing a procedure manual in a supervised work setting.Regulatory compliance basics — follow federal, state, and company policies when processing financial records under the direction of a senior clerk or supervisor.Basic financial calculations — compute amounts due, discounts, and balances using calculators or software with guidance in a routine clerical context.Record discrepancy identification — flag numerical inconsistencies and mispostings for supervisor review while processing daily transaction records.Written comprehension in practice — read and interpret policy documents, procedure guides, and coding instructions to complete assigned bookkeeping tasks accurately.Time and task organization — manage assigned daily data entry and filing tasks within set deadlines using a supervisor-provided priority schedule.
developing
Accounting software operations — record, store, and analyze financial data independently using accounting or ERP software in a multi-account office environment.Figure and posting review — conduct routine accuracy checks on entries, mathematical totals, and document codes across a set of accounts without direct oversight.Compliance maintenance — apply federal, state, and organizational regulations consistently when processing payroll, invoices, and financial records in day-to-day operations.Cash receipts management — receive, reconcile, and bank cash, checks, and vouchers across multiple transaction types within established internal controls.Document coding and classification — assign correct codes to a range of financial documents according to company chart-of-accounts procedures with minimal supervision.Financial calculation proficiency — perform interest charges, equity, principal, and balance computations reliably using financial analysis or billing software.Discrepancy reconciliation — identify, document, and report record inconsistencies to supervisors and follow up to ensure timely correction in accounting systems.Billing and invoicing workflow — generate and process invoices and billing statements using billing software, ensuring accuracy before client delivery.Time accounting and reporting — track employee or project hours using time accounting software and compile summary reports for management review.Active listening and communication — clarify assignment requirements and resolve data questions with colleagues and clients through clear verbal and written exchanges.
proficient
Full-cycle bookkeeping — manage the complete recording, classification, and reconciliation of financial transactions autonomously across general ledger accounts in a mid-size organization.ERP system utilization — configure and operate enterprise resource planning software to integrate accounts payable, receivable, and payroll data across departmental workflows.Complex reconciliation — investigate and resolve multi-period discrepancies in bank statements, subsidiary ledgers, and trial balances without supervisory escalation.Regulatory compliance oversight — interpret and apply evolving federal and state financial regulations, proactively updating procedures to keep the organization in full compliance.Advanced financial analysis — use financial analysis software to produce variance reports, cash flow summaries, and equity calculations that inform management decisions.Cross-system data integrity — audit transaction records across accounting, CRM, and document management systems to ensure consistency and accuracy of financial information.Non-routine problem resolution — apply critical thinking and inductive reasoning to diagnose unusual account imbalances and design corrective journal entries independently.Compliance software management — operate compliance and transaction server software to monitor regulatory requirements and generate audit-ready documentation.Mentoring junior clerks — guide emerging and developing clerks through complex coding, reconciliation, and software tasks using structured on-the-job coaching.Reporting and written communication — prepare clear, accurate financial summaries and discrepancy reports for management audiences using professional written expression standards.
advanced
Bookkeeping framework design — establish organization-wide accounting policies, chart-of-accounts structures, and coding standards that align with regulatory and business requirements.Technology stack leadership — evaluate, select, and implement accounting, ERP, and compliance software platforms to optimize financial operations across the organization.Compliance program ownership — develop and maintain a comprehensive compliance program covering federal, state, and internal regulations, including audit response strategies.Financial controls architecture — design and enforce internal control systems for cash handling, document management, and transaction processing to mitigate financial risk.Staff development and training — create and deliver competency-based training curricula for bookkeeping staff at all levels, elevating team accuracy and regulatory knowledge.Strategic financial reporting — direct the preparation of high-level financial analyses, period-end reports, and KPI dashboards that guide executive and operational decision-making.Cross-functional process integration — lead the alignment of bookkeeping workflows with HR, procurement, and operations systems to eliminate redundancy and improve data quality.Audit and examination leadership — coordinate internal and external audit processes, preparing documentation packages and representing the accounting function to regulators and auditors.Continuous improvement governance — identify systemic inefficiencies in financial recording and reconciliation processes and direct improvement initiatives using performance monitoring data.Organizational risk advisory — advise senior leadership on financial exposure, discrepancy trends, and compliance gaps, translating bookkeeping data into strategic risk management recommendations.
Also known as
208 alternate job titles map to this occupation.
Trust-Vault ClerkClearing House ClerkBond ClerkSupply Chain Manager (Marine Corps 3047)Financial Management and Comptroller Superintendent (Air Force 6F091)Canceling and Cutting Control ClerkAmmunition Stock Control and Accounting Specialist (Army 89A)Margin Clerk ICredit-Card ClerkRevenue Audit ClerkDistribution Accounting ClerkCredit Card ClerkSales Audit ClerkEscrow CloserCollateral ClerkReligious Program Specialist (Navy RP)Auditing ClerkContracting Journeyman (Air Force 6C051)Ledger PosterAudit Control ClerkDividend Deposit Voucher ClerkBudget TechnicianAviation Ordnance Systems Technician (Marine Corps 6541)Margin ClerkChart ClerkYeoman (Coast Guard YN)Import and Export ClerkReserve Pay and Personnel Management (RPPM) Clerk (Navy 841A)Postal Clerk (Marine Corps 0161)Accounting ClerkOptimized Naval Aviation Logistic Command Operations Maintenance Information System (NALCOMIS) Intermediate Maintenance Activity (IMA) Aviation Supply Systems Specialist (Navy S18A)Document ProcessorProperty Accounting Technician (Army 920A)Figure ClerkContracting Helper (Air Force 6C011)Financial Management and Comptroller Journeyman (Air Force 6F051)Inventory Management Specialist (Marine Corps 3051)Wheelage ClerkRetail Operator (Navy 001727)Parimutuel-Ticket Checker