Account Clerk I/II
Under direct or general supervision, performs a variety of routine to complex technical and administrative account support duties in the preparation, maintenance, and processing of accounting records and transactions; balances and maintains manual and computerized accounting and financial records; verifies numerical and/or financial information, receives and documents payments, and performs related duties as assigned.

Senior Account Clerk
Under general supervision, performs a variety of routine to complex technical and administrative account support duties in the preparation, maintenance, and processing of accounting, financial, statistical or tax records and transactions; balances and maintains manual and computerized accounting and financial records processing; prepares a variety of reports and records; provides lead direction to lower-level finance support staff; and performs related duties as assigned.

SUPERVISION RECEIVED AND EXERCISED

Account Clerk I/II
Receives direct supervision from assigned supervisory or management personnel. Exercises no supervision of staff. May provide training to less experienced staff.

Senior Account Clerk
Receives general supervision from assigned supervisory or management personnel. Exercises no supervision of staff. Exercises technical and function direction over and provides training to lower-level staff.

CLASS CHARACTERISTICS

Account Clerk I: This is the entry-level class in this series. Incumbents initially are given detailed supervision in learning the techniques related to the preparation, processing and maintenance of statistical, financial, billing and related records. As experience is gained, assignments become more varied, complex, and difficult and close supervision and frequent review of work lessen as an incumbent demonstrates skill to perform the work independently. Positions at this level usually perform most of the duties required of the positions at the II level, but are not expected to function at the same skill level and usually exercise less independent discretion and judgment in matters related to work procedures and methods.

Account Clerk II: This is the fully competent level class in this series. Positions at this level are distinguished from the I-level by the performance of the full range of duties as assigned, working independently, and exercising judgment and initiative. Positions at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit. Incumbents may assume specialized responsibility for a particular function within the class. This class is distinguished from the Senior Account Clerk in that the latter provides technical and functional direction to lower-level support staff and is responsible for more complex accounting work.

Senior Account Clerk: This is the advanced working level classification in the Account Clerk series. Positions in this class are distinguished from the Account Clerk II by the independent judgment, level of supervision and review received, specialization of duties, and broad knowledge and understanding of County, state and federal laws, rules and regulations governing this specialties. Positions in this class may have lead or supervisory responsibility over others.

The positions in the Account Clerk class series are flexibly staffed and positions at the higher-level are normally filled by advancement from the lower-levels requiring additional years of experience and after gaining the knowledge, skill, and experience which meet the qualifications for and after demonstrating the ability to perform the work of the higher-level class.
(Illustrative Only)
Management reserves the right to add, modify, change, or rescind the work assignments of different positions and to make reasonable accommodations so that qualified employees can perform the essential functions of the job.

Account Clerk I/II

• Performs a variety of routine to complex administrative and technical account support duties related to accounts receivable, accounts payable, utility billing, business licensing, and/or department-specific technical account duties, including posting, balancing, adjusting, and maintaining manual and computerized account and financial records according to established policies and procedures.
• Receives, sorts and organizes a variety of financial documents, including bills, claims, invoices and payments and reviews documents received for completeness, accuracy, correct entry, mathematical accuracy, and proper coding.
• Enters and retrieves information and data using standard word processing and spreadsheet software, as well as accounting, financial, and other related electronic information systems specific to the department to which assigned.
• Computes, collects, processes, balances and deposits various fees and payments and maintains cash balance worksheets.
• Maintains a variety of ledgers, registers, and journals according to established account policies and procedures; reconciles transactions and data as directed; records changes and resolves differences; maintains the accuracy of accounting and financial records.
• Performs general office support duties such as opening and routing mail and deliveries; preparing correspondence; filing and record keeping; duplicating and distributing various written materials; and ordering and keeping inventory of office supplies.
• Assists customers, departments, and employees by providing answers and information regarding specific account information, discrepancies, general accounting procedures, and/or department specific issues and problems; researches issues regarding specific transactions; and updates related files and departments on action items; Performs related duties as assigned.
• May assist in processing employee payroll.
• Performs other related duties as assigned.

Senior Account Clerk: (In addition to the above)

• Prepares and distributes various billing invoices.
• Prepares and processes complex accounts payable and accounts receivable; audits, codes and batches accounts receivable and payable transactions; enters information into computer; verifies reports generated by computer.
• Posts transactions to appropriate journal and ledger accounts; reviews entries for accuracy and completeness.
• Provides technical and functional direction to assigned staff; gives work assignments; reviews and controls quality of work; participates in performing complex account processing duties.
• Trains employees in work principles, practices, methods, policies, procedures, and applicable Federal, State, and local laws, rules, and regulations; participates in the selection and hiring of staff.
• Coordinates partial payment plans for accounts receivable as appropriate; implements collection procedures as necessary on delinquent accounts; processes returned checks; performs account adjustments and processes refunds as necessary.
• Maintains and balances assigned accounts, journals and ledgers in accordance with pertinent laws, regulations, rules, policies and procedures.
• Compiles and maintains a variety of financial, statistical, insurance and/or tax records for assigned department.
• Researches, processes and maintains accurate financial records so revenues can be accurately reimbursed by the state or federal agencies.
• May process employee payroll, reviewing for accuracy and conformity to established guidelines.
• Prepares periodic and special reports for the County, state and federal agencies.
• Enters financial, statistical and other data into computer for record-keeping and reporting purposes; prepares computer spreadsheets.
• Receives and responds to inquiries from other County departments, the public or other agencies concerning department fiscal operations; explains various laws, regulations and policies affecting department procedures.
• Performs other clerical / administrative work as required, which may include but is not limited to preparing routine reports and correspondence, copying documents, establishing accounting files, filing / retrieving files, faxing information, answering the telephone, processing mail, etc.
• Attends various meetings and training as required or appropriate.
• Completes special projects as assigned.

Knowledge of:

Account Clerk I:

• Terminology and practices of financial and account document processing and record-keeping, including accounts receivable, accounts payable, utility billing, and business licensing.
• Business arithmetic and basic financial and statistical techniques.
• Record-keeping principles and procedures.
• Modern office practices, methods, and computer equipment and computer applications related to work, including word processing and spreadsheet software.
• English usage, grammar, spelling, vocabulary, and punctuation.
• Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and County staff.

Account Clerk II: (In addition to the above)

• County and department policies and procedures.
• Laws, codes and regulations governing fiscal operations of the department to which assigned.
• Government accounting and procurement methods.
• Principles and practices of financial / statistical record-keeping.

Senior Account Clerk: (In addition to the above)

• Basic principles of training and supervision.
• Financial / statistical record-keeping, report preparation and filing systems and methods.

Ability to:

Account Clerk I:

• Learn and understand pertinent laws, codes, regulations, policies and procedures, and standards.
• Learn specialized clerical accounting processes and procedures related to the department to which assigned.
• Learn to prepare financial reports and maintain journals and records.
• Understand and follow oral and written instructions.
• Organize own work, set priorities, and meet critical time deadlines.
• Operate modern office equipment including computer equipment and specialized software applications programs.
• Use English effectively to communicate in person, over the telephone, and in writing.
• Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
• Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

Account Clerk II: (In addition to the above)

• Understand, interpret and apply pertinent laws, codes, regulations, policies and procedures, and standards.
• Compose correspondence and reports independently or from brief instructions.
• Perform moderately complex and specialized clerical accounting and bookkeeping work with speed and accuracy.
• Post and verify data accurately and quickly.
• Prepare and maintain a variety of financial and statistical records and files.
• Prepare accurate and complete financial reports from routine accounting data
• Independently organize work, set priorities, meet critical deadlines and follow up on assignments.

Senior Account Clerk: (In addition to the above)

• Perform complex and/or specialized clerical accounting and bookkeeping work in assigned area of County government.
• Establish and maintain a variety of filing, record-keeping, and tracking systems.
• Make mathematical computations quickly and accurately.
• Prepare accurate and complete financial reports from accounting data.
• Enter data and information into computers accurately and in a timely manner.
• Provide lead direction and training to staff.
• Organize work, set priorities, meet critical deadlines and follow up on assignments with a minimum of direction.
• Perform work effectively despite frequent interruptions and the pressure of deadlines.

Education and Experience:
Any combination of training and experience that would provide the required knowledge, skills and abilities is qualifying. A typical way to obtain the required qualifications would be:

Equivalent to the completion of the twelfth (12th) grade.

Account Clerk I: Experience in financial/accounting record-keeping and/or successful completion of coursework in bookkeeping and accounting is preferred.

Account Clerk II: Two (2) years of experience in clerical accounting work or one (1) year of experience as an Account Clerk I with the County of Tuolumne.

Senior Account Clerk: Three (3) years of experience in clerical accounting work or two (2) years of experience as an Account Clerk II in the County of Tuolumne.