Accountant I

Description

Class specifications are only intended to present a descriptive summary of the range of duties and responsibilities associated with specified positions. Therefore, specifications may not include all duties performed by individuals within a classification. In addition, specifications are intended to outline the minimum qualifications necessary for entry into the class and do not necessarily convey the qualifications of incumbents within the position.

Under general supervision, learns to perform and performs professional and para-professional level accounting duties assigned to classes within the Accountant series, including maintaining, developing, and analyzing fiscal statements and records; prepares financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and governmental accounting standards; performs other related duties as required.

The Accountant I is the entry level in the professional accounting series that allows the incumbent to develop journey level knowledge and abilities. Initially, under immediate supervision, incumbents perform the more routine accounting duties while learning MCAG policies and procedures. As experience is gained, there is more diversity in assignments and greater independence of action within established guidelines. This classification is alternatively staffed with Accountant II and incumbents may advance to the higher level after gaining experience and demonstrating a level of proficiency that meets the qualifications of the higher-level class.

ESSENTIAL DUTIES

• Review accounting documents to ensure accuracy of information and make correcting entries as required; examine supporting documentation to establish proper authorization and conformance with agreements, contracts, and federal, state, and local laws, codes, and regulations.
• Assist and lead in the preparation of annual audits; provide documentation to auditors; assist in budget preparation, analysis, development, and implementation; monitor budget for programs and projects; determine if funds are available and if expenditures are properly classified.
• Participate in the operation of accounting systems; identify, develop, and implement new applications as needed; reconcile postings from accounts payable, cash receipts, and accounts receivable to the general ledger; prepare journal entries; prepare a variety of financial and statistical reports, including year-end and month-end reporting.
• Compile and prepare financial statements, general and subsidiary ledgers, supporting schedules, and other financial and statistical reports; prepare work papers, financial statements, and various reports for federal and state agencies as well as for internal accounting; prepare month-end and year-end reports; perform grant accounting and prepare and submit required annual financial reports; maintain complete accounting records on federal, state, and other funding sources.
• Participate in the posting, balancing, and reconciliation of general, grant, and subsidiary accounts; maintain expenditure and budgetary control accounts; prepare cash ledgers and supporting schedules; research and analyze transactions to determine available funds and resolve budget problems; may direct the work of assigned financial support staff on a project-by-project basis.
• Maintain and update asset records; calculate and record capitalization of expenditures and deletion of fixed assets for appropriate funds; calculate depreciation expense; perform cost and rate studies and analyze cost factors; enter purchase orders into accounting system.
• Provide assistance and technical guidance regarding accounting to lower-level staff in the areas of accounts receivable, accounts payable, and payroll.

EDUCATION & TRAINING

(The following are minimal qualifications necessary for entry into the classification.)

EDUCATION AND/OR EXPERIENCE

Any combination of education and experience that has provided the knowledge, skills, and abilities necessary for an Accountant I. A typical way of obtaining the required qualifications is to possess the following:

• The equivalent of two years of responsible para-professional accounting experience.
• Associate's degree from an accredited college or university in Accounting, Business Administration, Finance, or related field.

LICENSE/CERTIFICATE

Possession of a valid Class C California driver's license.

KNOWLEDGE, ABILITIES, & SKILLS

(The following are a representative sample of the KAS's necessary to perform essential duties of the position.)

KNOWLEDGE OF:

• Generally Accepted Accounting Principles (GAAP) and Basic Principles of Accounting as applied to Governmental Accounting Standards Board (GASB).
• Principles and practices of municipal government accounting, auditing, and budgeting.
• Principles and practices of automated financial systems.
• Basic billing and collection procedures.
• Applicable federal, state, and local laws, codes, and regulations.
• Methods and techniques of scheduling work assignments.
• Standard office procedures, practices, and equipment.
• Modern office practices, methods, and equipment, including a computer and applicable software.
• Methods and techniques for record keeping and report preparation and writing.
• Proper English, spelling, and grammar.
• Occupational hazards and standard safety practices.

ABILITY/SKILL TO:

• Examine and verify financial documents, reports, and transactions.
• Prepare a variety of budgets, financial statements, reports, and analyses.
• Analyze, post, balance, and reconcile financial data, ledgers, and accounts.
• Ensure proper authorization and documentation for disbursements and other transactions.
• Direct and review the work of assigned financial support staff.
• Read, interpret, and record data accurately.
• Organize, prioritize, and follow-up on work assignments.
• Work independently and as part of a team.
• Make sound decisions within established guidelines.
• Analyze a complex issue and develop and implement an appropriate response.
• Follow written and oral directions.
• Observe safety principles and work in a safe manner.
• Communicate clearly and concisely, both orally and in writing.
• Establish and maintain effective working relationships.
• Operate standard office equipment, including a computer and variety of word processing and software applications, including financial and accounting programs.

WORK ENVIRONMENT

Indoor/Office environment. Frequent interruptions.

PHYSICAL DEMANDS

(The physical demands described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.)

Dexterity of hands and fingers to operate a computer keyboard. Seeing to read a variety of materials. Hearing and speaking to exchange information. Sitting for extended periods of time. Lifting, carrying, pushing or pulling light objects.

The information contained in this job description is for compliance with the Americans with Disabilities Act (A.D.A.) and is not an exhaustive list of the duties performed.

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