Bookkeeping, Accounting, or Auditing Clerk
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What they do:
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.
On the job, you would:
- Operate computers programmed 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.
Important Qualities
Computer skills. Bookkeeping, accounting, and auditing clerks need to be comfortable using computer spreadsheets and bookkeeping software.
Detail oriented. Bookkeeping, accounting, and auditing clerks are responsible for producing accurate financial records. They must pay attention to detail in order to avoid making errors and recognize errors that others have made.
Integrity. Bookkeeping, accounting, and auditing clerks have control of an organization’s financial documentation, which they must use properly and keep confidential. It is vital that they keep records transparent and guard against misusing an organization’s funds.
Math skills. Bookkeeping, accounting, and auditing clerks deal with numbers daily and should be comfortable with basic arithmetic.
Personality
A3 | Your Strengths | Importance |
Characteristics of this Career |
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93% | Dependability  -  Job requires being reliable, responsible, and dependable, and fulfilling obligations. | |
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88% | Attention to Detail  -  Job requires being careful about detail and thorough in completing work tasks. | |
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85% | Integrity  -  Job requires being honest and ethical. | |
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84% | Cooperation  -  Job requires being pleasant with others on the job and displaying a good-natured, cooperative attitude. | |
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77% | Initiative  -  Job requires a willingness to take on responsibilities and challenges. | |
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76% | Adaptability/Flexibility  -  Job requires being open to change (positive or negative) and to considerable variety in the workplace. | |
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73% | Concern for Others  -  Job requires being sensitive to others' needs and feelings and being understanding and helpful on the job. | |
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73% | Independence  -  Job requires developing one's own ways of doing things, guiding oneself with little or no supervision, and depending on oneself to get things done. | |
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73% | Achievement/Effort  -  Job requires establishing and maintaining personally challenging achievement goals and exerting effort toward mastering tasks. | |
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71% | Self-Control  -  Job requires maintaining composure, keeping emotions in check, controlling anger, and avoiding aggressive behavior, even in very difficult situations. | |
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71% | Stress Tolerance  -  Job requires accepting criticism and dealing calmly and effectively with high-stress situations. | |
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71% | Leadership  -  Job requires a willingness to lead, take charge, and offer opinions and direction. | |
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67% | Persistence  -  Job requires persistence in the face of obstacles. |
A3 | Your Strengths | Importance |
Strengths |
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100% | Conventional  -  Work involves following procedures and regulations to organize information or data, typically in a business setting. Conventional occupations are often associated with office work, accounting, mathematics/statistics, information technology, finance, or human resources. |
A3 | Your Strengths | Importance |
Values of the Work Environment |
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67% | Support  -  Occupations that satisfy this work value offer supportive management that stands behind employees. Corresponding needs are Company Policies, Supervision: Human Relations and Supervision: Technical. | |
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61% | Relationships  -  Occupations that satisfy this work value allow employees to provide service to others and work with co-workers in a friendly non-competitive environment. Corresponding needs are Co-workers, Moral Values and Social Service. |
Aptitude
A3 | Your Strengths | Importance |
Abilities | Cognitive, Physical, Personality |
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75% | Oral Comprehension  -  The ability to listen to and understand information and ideas presented through spoken words and sentences. | |
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72% | Written Comprehension  -  The ability to read and understand information and ideas presented in writing. | |
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72% | Mathematical Reasoning  -  The ability to choose the right mathematical methods or formulas to solve a problem. | |
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72% | Near Vision  -  The ability to see details at close range (within a few feet of the observer). | |
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66% | Written Expression  -  The ability to communicate information and ideas in writing so others will understand. |
Job Details
A3 | Your Strengths | Importance |
Attributes & Percentage of Time Spent |
---|---|---|---|
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98% | Electronic Mail  -  How often do you use electronic mail in this job? | |
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95% | Indoors, Environmentally Controlled  -  How often does this job require working indoors in environmentally controlled conditions? | |
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95% | Telephone  -  How often do you have telephone conversations in this job? | |
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92% | Importance of Being Exact or Accurate  -  How important is being very exact or highly accurate in performing this job? | |
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91% | Importance of Repeating Same Tasks  -  How important is repeating the same physical activities (e.g., key entry) or mental activities (e.g., checking entries in a ledger) over and over, without stopping, to performing this job? | |
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89% | Face-to-Face Discussions  -  How often do you have to have face-to-face discussions with individuals or teams in this job? | |
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87% | Contact With Others  -  How much does this job require the worker to be in contact with others (face-to-face, by telephone, or otherwise) in order to perform it? | |
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87% | Spend Time Sitting  -  How much does this job require sitting? | |
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78% | Spend Time Making Repetitive Motions  -  How much does this job require making repetitive motions? | |
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73% | Frequency of Decision Making  -  How frequently is the worker required to make decisions that affect other people, the financial resources, and/or the image and reputation of the organization? | |
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73% | Work With Work Group or Team  -  How important is it to work with others in a group or team in this job? | |
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72% | Time Pressure  -  How often does this job require the worker to meet strict deadlines? | |
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70% | Structured versus Unstructured Work  -  To what extent is this job structured for the worker, rather than allowing the worker to determine tasks, priorities, and goals? | |
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70% | Letters and Memos  -  How often does the job require written letters and memos? | |
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69% | Freedom to Make Decisions  -  How much decision making freedom, without supervision, does the job offer? | |
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67% | Impact of Decisions on Co-workers or Company Results  -  What results do your decisions usually have on other people or the image or reputation or financial resources of your employer? | |
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65% | Deal With External Customers  -  How important is it to work with external customers or the public in this job? |
A3 | Your Strengths | Importance |
Tasks & Values |
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87% | Working with Computers  -  Using computers and computer systems (including hardware and software) to program, write software, set up functions, enter data, or process information. | |
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82% | Getting Information  -  Observing, receiving, and otherwise obtaining information from all relevant sources. | |
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76% | Documenting/Recording Information  -  Entering, transcribing, recording, storing, or maintaining information in written or electronic/magnetic form. | |
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74% | Establishing and Maintaining Interpersonal Relationships  -  Developing constructive and cooperative working relationships with others, and maintaining them over time. | |
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71% | Communicating with Supervisors, Peers, or Subordinates  -  Providing information to supervisors, co-workers, and subordinates by telephone, in written form, e-mail, or in person. | |
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68% | Processing Information  -  Compiling, coding, categorizing, calculating, tabulating, auditing, or verifying information or data. | |
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68% | Organizing, Planning, and Prioritizing Work  -  Developing specific goals and plans to prioritize, organize, and accomplish your work. | |
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68% | Identifying Objects, Actions, and Events  -  Identifying information by categorizing, estimating, recognizing differences or similarities, and detecting changes in circumstances or events. | |
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67% | Performing Administrative Activities  -  Performing day-to-day administrative tasks such as maintaining information files and processing paperwork. |
What Bookkeeping, Accounting, and Auditing Clerks Do
Bookkeeping, accounting, and auditing clerks produce financial records for organizations. They record financial transactions, update statements, and check financial records for accuracy.
Duties
Bookkeeping, accounting, and auditing clerks typically do the following:
- Use bookkeeping software, spreadsheets, and databases
- Enter (post) financial transactions into the appropriate computer software
- Receive and record cash, checks, and vouchers
- Put costs (debits) and income (credits) into the software, assigning each to an appropriate account
- Produce reports, such as balance sheets (costs compared with income), income statements, and totals by account
- Check for accuracy in figures, postings, and reports
- Reconcile or note and report any differences they find in the records
The records that bookkeeping, accounting, and auditing clerks work with include expenditures (money spent), receipts (money that comes in), accounts payable (bills to be paid), accounts receivable (invoices, or what other people owe the organization), and profit and loss (a report that shows the organization’s financial health).
Workers in this occupation engage in a wide range of tasks. Some are full-charge bookkeeping clerks who maintain an entire organization’s books. Others are accounting clerks who handle specific tasks.
These clerks use basic mathematics (adding, subtracting) throughout the day.
Bookkeeping, accounting, and auditing clerks use specialized computer accounting software, spreadsheets, and databases to enter information from receipts or bills. They must be comfortable using computers to record and calculate data.
The widespread use of computers also has enabled bookkeeping, accounting, and auditing clerks to take on additional responsibilities, such as payroll, billing, purchasing (buying), and keeping track of overdue bills. Many of these functions require clerks to communicate with clients.
Bookkeeping clerks, also known as bookkeepers, often are responsible for some or all of an organization’s accounts, known as the general ledger. They record all transactions and post debits (costs) and credits (income).
They also produce financial statements and other reports for supervisors and managers. Bookkeepers prepare bank deposits by compiling data from cashiers, verifying receipts, and sending cash, checks, or other forms of payment to the bank.
In addition, they may handle payroll, make purchases, prepare invoices, and keep track of overdue accounts.
Accounting clerks typically work for larger companies and have more specialized tasks. Their titles, such as accounts payable clerk or accounts receivable clerk, often reflect the type of accounting they do.
The responsibilities of accounting clerks frequently vary by level of experience. Entry-level accounting clerks may post details of transactions (including date, type, and amount), add up accounts, and determine interest charges. They may also monitor loans and accounts to ensure that payments are up to date.
More advanced accounting clerks may add and balance billing vouchers, ensure that account data are complete and accurate, and code documents according to an organization’s procedures.
Auditing clerks check figures, postings, and documents to ensure that they are mathematically accurate and properly coded. For smaller errors, such as transcription errors, they may make corrections themselves. In case of major discrepancies, they typically notify senior staff, including accountants and auditors.
Work Environment
Bookkeeping, accounting, and auditing clerks held about 1.7 million jobs in 2022. The largest employers of bookkeeping, accounting, and auditing clerks were as follows:
Professional, scientific, and technical services | 13% |
Construction | 8 |
Retail trade | 8 |
Wholesale trade | 7 |
Finance and insurance | 6 |
The professional, scientific, and technical services industry includes the accounting, tax preparation, bookkeeping, and payroll services subindustry.
Bookkeeping, accounting, and auditing clerks work in offices. Bookkeepers who work for multiple firms may visit their clients’ places of business. They often work alone, but sometimes they collaborate with accountants, managers, and auditing clerks from other departments.
Work Schedules
Most bookkeeping, accounting, and auditing clerks work full time. They may work longer hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly or yearly accounting audits are performed.
Getting Started
How to Become a Bookkeeping, Accounting, or Auditing Clerk
Bookkeeping, accounting, and auditing clerks typically need some postsecondary education to enter the occupation. They also learn some of their skills on the job.
Education
Employers generally prefer to hire candidates who have a high school diploma and have completed college courses in related subjects, such as accounting.
Although not required, some candidates choose to get a bachelor's degree in a field such as business.
Training
Bookkeeping, accounting, and auditing clerks usually get on-the-job training. Under the guidance of a supervisor or another experienced employee, new clerks learn how to do their tasks, such as double-entry bookkeeping. In double-entry bookkeeping, each transaction is entered twice, once as a debit (cost) and once as a credit (income), to ensure that all accounts are balanced.
Some formal classroom training also may be necessary, such as training in specialized computer software. This on-the-job training typically takes around 6 months.
Licenses, Certifications, and Registrations
Some bookkeeping, accounting, and auditing clerks become certified. For those who do not have postsecondary education, certification is a particularly useful way to gain expertise in the field. The Certified Bookkeeper (CB) designation, awarded by the American Institute of Professional Bookkeepers, shows that those who have earned it have the skills and knowledge needed to carry out all bookkeeping tasks, including overseeing payroll and balancing accounts, according to accepted accounting procedures.
For certification, candidates must have at least 2 years of full-time bookkeeping experience or equivalent part-time work, pass a four-part exam, and adhere to a code of ethics.
The National Association of Certified Public Bookkeepers offers the Certified Public Bookkeeper (CPB) certification. To obtain the certification, candidates must pass the four-part Uniform Bookkeeper Certification Examination.
Advancement
With appropriate experience and additional education, some bookkeeping, accounting, and auditing clerks may become accountants or auditors.
Job Outlook
Employment of bookkeeping, accounting, and auditing clerks is projected to decline 6 percent from 2022 to 2032.
Despite declining employment, about 183,900 openings for bookkeeping, accounting, and auditing clerks are projected each year, on average, over the decade. All of those openings are expected to result from the need to replace workers who transfer to other occupations or exit the labor force, such as to retire.
Employment
Technological change is expected to reduce demand for these workers. Software innovations have automated many of the tasks performed by bookkeeping, accounting, and auditing clerks. As a result, the same amount of work can be done with fewer employees, which is expected to lead to job losses over the projections decade.
With more automation of routine tasks, bookkeeping, accounting, and auditing clerks are expected to take on a more analytical and advisory role over the decade. For example, rather than entering data by hand, these workers may focus on analyzing their clients’ books and pointing out potential areas for efficiency gains.
Contacts for More Information
For more information about bookkeeping, accounting, and auditing clerks, visit
Similar Occupations
This table shows a list of occupations with job duties that are similar to those of bookkeeping, accounting, and auditing clerks.
Occupation | Job Duties | Entry-Level Education | Median Annual Pay, May 2022 | |
---|---|---|---|---|
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Bachelor's degree | $78,000 | |
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Financial clerks do administrative work, help customers, and carry out transactions that involve money. |
High school diploma or equivalent | $45,570 | |
Loan Officers |
Loan officers evaluate, authorize, or recommend approval of loan applications. |
Bachelor's degree | $65,740 | |
Tax Examiners and Collectors, and Revenue Agents |
Tax examiners and collectors, and revenue agents determine how much is owed in taxes and collect tax from individuals and businesses on behalf of the government. |
Bachelor's degree | $57,950 | |
Bill and Account Collectors |
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Purchasing Managers, Buyers, and Purchasing Agents |
Buyers and purchasing agents buy products and services for organizations. Purchasing managers oversee the work of buyers and purchasing agents. |
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Secretaries and Administrative Assistants |
Secretaries and administrative assistants do routine clerical and organizational tasks. |
High school diploma or equivalent | $44,080 | |
Tellers |
Tellers are responsible for accurately processing routine transactions at a bank. |
High school diploma or equivalent | $36,380 |