SENIOR ACCOUNT CLERK                                                        0206



Under general supervision, an employee in this class maintains a complex set of financial records, and compiles and prepares or assists a superior in preparing difficult and complex financial or statistical reports. Work may include utilization of computers or word processors with financial capabilities. In the absence of supervisory responsibili­ties, the assignment of positions to this class is based on the complexity of accounting records kept, and the amount of independent judgment exercised in the application of methods to particular problems.  Supervision may be exercised over a number of clerical subordinates.  Work is performed with relative techni­cal independence and is reviewed by an administrative superior or professional accountant through verification of financial records and statements.  Accounting records are also subject to audit by County and State auditors.  Does related work as required.



          Supervises a number of Account Clerks, Clerk Typists and related clerical personnel engaged in maintaining departmental accounts and general books includ­ing cashbooks, voucher registers, general ledgers, appropriation ledgers, salesbooks and general journal; posts entries to these books from supporting records and prepares routine statements;

          Receives remittances by mail, in person or from cashiers; verifies amounts; posts payments to cashbook; prepares recapitulation of evaluations and tax extensions;

          Audits tax control ledger cards and makes reconciliations with general ledger; posts cash disbursements and reviews transactions for accuracy; sets up ledger cards and prepares adjusting journal entries for machine posting and checks accuracy of postings;

          Updates automated financial records;

          Checks purchase orders and claims for payment for correctness and posts an appropriation ledger;

          Periodically reconciles books with Comptroller's report;

          Assists in compiling figures for budget purposes; prepares payrolls;

          May assist in purchasing supplies, equipment or services from vendors.


Thorough knowledge of bookkeeping principles and practices including the setting up and balancing of subsidiary and general ledger accounts; good knowl­edge of the methods used in preparing financial and statistical reports; good knowledge of standard office methods and practices; skill in the operation of adding machines, calculating machines, and other office machines; ability to make arithmetic computations rapidly and accurately; ability to apply bookkeep­ing principles to the setting up and maintenance of fiscal and accounting records; ability to follow oral and written instructions; ability to supervise the work of others in a manner conducive to full performance and high morale; ability to compile and prepare financial and statistical reports; physical condition commensurate with the demands of the position.




            Graduation from a standard senior high school or possession of a high school equivalency diploma and four (4) years of experience in computing and registering data in financial

records, accounts, or journals.


NOTE:  College education in any area may be substituted for experience at the rate, 30 credits = 1 year, provided that for each 30 credits earned, at least 3 credits were in accounting.



          Two (2) years of permanent competitive status as an Account Clerk, Account Clerk (Spanish Speaking), Account Clerk Typist, Account Clerk Typist (Spanish Speaking), Account Clerk Stenographer or Senior Cashier.