Adopted CC: 7/23/01

Definition

Under direct supervision, assists higher level accountants to establish, review, revise, and maintain controls on fiscal record-keeping functions; audits the fiscal records and accounting procedures; performs other job-related duties as required. 

This is the first working level in the professional Accountant series.  Assignments may be in either accounting or auditing functions and will be directly supervised by an Accountant II or Senior Accountant.  Although no prior work experience in accounting or auditing is required, incumbents are expected to have a broad knowledge of the principles and practices related to these functions in order to facilitate fiscal control and analysis, and to assume working level duties of leading to the more complex and difficult assignments of the Accountant II and Senior Accountant. 

The Accountant I classification is distinguished from the class of Accountant II by the latter being the full journey and experienced working level of the series and having greater scope of responsibility and the exercise of independent judgment in performing complex accounting and auditing tasks.

Supervision exercised and received

Reports to the Accountant II or Senior Accountant.

Essential and important duties

• Establishes, reviews, revises, and maintains controls on fiscal record-keeping functions. 
• Examines and analyzes fiscal record-keeping systems and procedures. 
• Examines, analyzes, and verifies fiscal documents such as vouchers, warrants, requisitions, purchase orders, receiving records, and invoices. 
• Prepares trial balances, reconciliations, work sheets, and schedules. 
• Prepares or assists in the preparation of a variety of accounting, statistical, and narrative reports. 
• Reviews, evaluates, and may assist in the preparation and maintenance of the budget and internal controls. 
• Prepares or assists in the preparation of recommendations for the installation of new or revised accounting cost systems, procedures and records. 
• Reviews the classification and distribution of income and expenditures to proper accounts. 
• Develops routine rates or cost models. 

Job-related and essential qualifications

Knowledge of accounting principles and practices, general business laws and budgeting methods.

Ability to analyze data, define problem areas, and draw logical conclusions; understand and apply the principles, laws, procedures involved in the accounting and auditing functions; examine and verify records; maintain records and prepare accounting, statistical, and narrative reports; establish and maintain effective working relationships; communicate effectively both orally and in writing.

Education and training

Option I

Education: Graduation from an accredited college with a Bachelor's Degree in Accounting or closely related field; or possession of a valid certificate as a Certified Public Accountant or Certified Internal Auditor. 

Experience: No experience is required.

Option II

Education: Completion of an AA Degree from an accredited college in Accounting; or successful completion of 60 semester or 90 quarter units of academic coursework (Junior standing) from an accredited college with a specialization in Accounting. (Specialization is interpreted as 18 semester or 27 quarter units of completed coursework in accounting. )

Experience: Two years of experience as an Accountant Trainee with the City of San Carlos or equivalent experience with another public agency; or four years of paraprofessional accounting experience equivalent to the City of San Carlos classification of Accounting Technician III and one year of experience as an Accountant Trainee with the City of San Carlos.

Special requirements

Speak clearly and understandably; ability to operate a computer; to read, to hear voices and telephone.