PAY GRADE: 020
CLASS TITLE:PROFESSIONAL ACCOUNTANT
ALLOCATION FACTOR(S)
This is professional accounting work involving the independent application of accounting and auditing concepts, principles, theory, and technical skills in accordance with generally accepted accounting principles (GAAP), generally accepted auditing standards (GAAS), or other comprehensive basis of accounting to a function of an accounting program.
EXAMPLES OF WORK PERFORMED:
(Note: The examples of work as listed in this class specification are not necessarily descriptive of any one position in the class. The omission of specific statements does not preclude management from assigning specific duties not listed herein if such duties are a logical assignment to the position. Examples of work performed are not to be used for allocation purposes.)
- Audits or analyzes portions of financial statements and exhibits.
- Maintains and reconciles accounts in accordance with GAAP or other comprehensive basis of accounting or compliance with applicable legal requirements.
- Performs portions of or supporting schedules for agency and/or statewide financial statements in accordance with GAAP or other comprehensive basis of accounting.
- Analyzes or audits accounts to ensure compliance with GAAP, GAAS, or other comprehensive basis of accounting, and compliance with applicable legal requirements.
- Coordinates or participates in disbursements, pre-audit functions, revenue recording, and/or other related accounting activities.
- Assists in analysis and documentation of internal accounting and administrative controls.
- Assists in analysis and documentation of internal accounting procedures.
- Prepares analyses of cost recovery programs.
- Prepares budgetary analysis or other financial reports by program area, appropriation, or fund for management.
- Maintains fixed asset records, including depreciation schedules and insurance records.
- Performs analyses involving computing ratios or assembling and summarizing accounting literature on an assigned issue.
- Prepares reports to reflect the results of audit work or analysis.
KNOWLEDGE, SKILLS AND ABILITIES:
(Note: The knowledge, skills and abilities (KSA's) identified in this class specification represent those needed to perform the duties of this class. Additional knowledge, skills and abilities may be applicable for individual positions in the employing agency.)
- Knowledge of accounting and auditing principles, theory, and concepts.
- Knowledge of accounting systems.
- Knowledge of accounting and auditing practices.
- Knowledge of internal control concepts.
- Knowledge of computer systems concepts.
- Ability to analyze and interpret financial data.
- Ability to research and interpret accounting literature, rules, and pronouncements.
- Ability to perform cost/benefit analyses.
- Ability to make present value calculations.
- Ability to prepare financial statement workpapers and schedules.
- Ability to utilize problem-solving techniques.
- Ability to communicate effectively.
- Ability to analyze and evaluate accounting systems.
- Ability to prepare audit reports.
- Ability to review, analyze and evaluate financial and operational data.
- Ability to plan, organize and coordinate work assignments.
- Ability to establish and maintain effective working relationships with others.
MINIMUM QUALIFICATIONS
- A bachelor's degree from an accredited college or university with a major in accounting; or
- A bachelor's degree from an accredited college or university with a business major and 24 semester hours of upper level accounting coursework.
- A master's degree from an accredited college or university in accounting.
EFFECTIVE:
1/10/1995
HISTORY: