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會計师~Accountant

5/24/2018 2:09:12 PM 989

ACCOUNTANT,

Salary: 
$45,956 to $67,191 and $50,738 to $74,165
Class Code
1513

NOTE:
 
 
  1. Candidates from the eligible list are normally appointed to vacancies in the lower pay grade positions.
  2. For information regarding reciprocity between the City of Los Angeles departments and LADWP, go to http://per.lacity.org/Reciprocity_CityDepts_and_DWP.pdf.
  3. The current salary range is subject to change. You may confirm the starting salary with the hiring department before accepting a job offer.
 
DUTIES
 
An Accountant does professional accounting work in the analysis, preparation, maintenance, control, and reconciliation of financial records and reports in accordance with the principles of governmental and public accounting.
Open Date:  07-10-15

?(Based on previous administration - 2015)

PREVIOUS REQUIREMENT(S)/MINIMUM QUALIFICATION(S)

Graduation from an accredited four-year college or university and at least 24 semester or 36 quarter units in accounting.
 
NOTES:
 
  1. Please note that qualifying education must be from a college or university accredited by a City of Los Angeles recognized agency. A list of approved accrediting agencies can be found at http://per.lacity.org/Accredited%20Institutions%2008-21-08.pdf.
  2. Course titles, number of units and completion dates for each course must be listed in the City application, if you did not receive a degree in Accounting.
  3. Applicants who are within one semester or one quarter of obtaining their degrees may apply. Such applicants cannot be appointed until they have received their degrees.
  4. Some positions may require a valid California driver's license. Candidates may not be eligible for appointment to these positions if their record within the last 36 months reflects three or more moving violations and/or at-fault accidents, or a conviction of a major moving violation (such as DUI).
 
?(Based on previous administration - 2015)

PREVIOUS APPLICATION PROCESS

Applications will only be accepted on-line.  When you are viewing the on-line job bulletin of your choice, simply scroll to the top of the page and select the "Apply" icon.  On-line job bulletins are also available at http://agency.governmentjobs.com/lacity/default.cfmfor Open Competitive Examinations.
 
NOTES:
 

  1. Applicants are urged to apply early to ensure you have time to resolve any technical issues you may encounter.
  2. All application materials must be completed at the time of filing for you to be considered a candidate in this examination.
 
APPLICATION DEADLINE
 
Applications must be received by THURSDAY, JULY 23, 2015.
 
?(Based on previous administration - 2015)

PREVIOUS SELECTION PROCESS

Examination Weights:   Written Test . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Qualifying
                                            Interview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .100%
 
 
In the qualifying written test, which will consist of multiple choice questions, candidates may be examined for knowledge of: generally accepted accounting principles including governmental, cost and commercial accounting; methods used to prepare various kinds of financial statements and reports; accounting and administrative systems, practices and procedures; principles of internal control and audit procedures; laws and ordinances relating to financial administration; electronic data processing principles as they apply to accounting and other financial work; Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), and the Financial Accounting Standards Board (FASB); auditing principles and practices; the ability to read, analyze, and interpret complex electronically produced and written financial data, reports, contracts, legal documents, and procedural manuals relating to a wide variety of accounting matters; and other necessary skills, knowledge, and abilities.
 
The qualifying written test will be administered in a single half-day session on SATURDAY, SEPTEMBER 12, 2015, in Los Angeles.  Candidates will be notified later by e-mail of the time and location of the written test.
 
Passing Score for the Qualifying Written Test
 
The passing score for the written test will be determined by Personnel Department staff after the qualifying written test is administered. Consideration will be given to the number of candidates taking the test and the existing and anticipated number of vacancies, such that there are a sufficient number of eligibles on the list to satisfy current and future vacancies for the next two years. Therefore, the passing score for the qualifying multiple-choice written test may be set either above or below 70%.
 
Candidates must achieve a passing score on the qualifying multiple-choice test in order to be scheduled for the interview.
 
The examination score will be based entirely on the interview.  In the interview, emphasis may be placed on the candidate's experience, training, and personal qualifications as they provide the knowledge of: generally accepted accounting principles including governmental, cost and commercial accounting; methods of preparation of various kinds of financial statements and reports; accounting and administrative systems, practices and procedures; principles of internal control and audit procedures; laws and ordinances relating to financial administration; electronic data processing principles as they apply to accounting and other financial work; Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), and the Financial Accounting Standards Board (FASB); auditing principles and practices; the ability to prepare clear, concise, complete, and accurate narrative and financial reports; read, analyze, and interpret complex electronically produced and written financial data, reports, contracts, legal documents, and procedural manuals relating to a wide variety of accounting matters; work independently under pressure of time, conflicting demands, and unexpected difficulties; communicate effectively with coworkers, supervisors, the public, and others for the purpose of ensuring proper and timely completion of assigned work; get along with co-workers and work effectively as a member of a team; and other necessary skills, knowledge and abilities.
 
NOTES:
 
  1. This examination is based on a validation study and, as provided by Civil Service Commission Rule 4.20, the written test will not be subject to candidate inspection.
  2. As a covered entity under the Fair Employment and Housing Act and Title II of the Americans with Disabilities Act, the City of Los Angeles does not discriminate on the basis of disability and upon request, will provide reasonable accommodations to ensure equal access to its programs, services, and activities.  To request a disability accommodation, please complete the Disability Accommodation Form within 14 calendar days of the submittal of the City application.  The Disability Accommodation Form can be obtained at http://per.lacity.org/exams/verify_disability.pdf.
  3. Applications are accepted subject to review to ensure that minimum qualifications are met.  Candidates may be disqualified at any time if it is determined that they do not possess the minimum qualifications stated on this bulletin.
  4. A final average score of 70% in the interview portion of the examination is required to be placed on the eligible list.  This score will be based on each candidate's performance on the interview.
 
NOTICE:
 
If you receive and accept an offer of employment to a regular position with the City of Los Angeles, your employee benefit coverage (including health and dental coverage as well as life insurance) will commence approximately six weeks after your original regular appointment.  Not all positions in the City receive benefit coverage; you should inquire regarding the availability of employee benefits prior to accepting a position.
 
THIS EXAMINATION IS TO BE GIVEN ONLY
ON AN OPEN COMPETITIVE BASIS
 
The City of Los Angeles does not discriminate on the basis of race, religion, national origin, sex, age, marital status, sexual orientation, gender identity, gender expression, disability, creed, color, ancestry, medical condition (cancer), or Acquired Immune Deficiency Syndrome.

?(Based on previous administration - 2015)

CLASS SPECIFICATIONS

12-13-96 ACCOUNTANT, 1513
 
Summary of Duties: Performs professional accounting work in the analysis, preparation, maintenance, or evaluation of financial records and reports in accordance with commercial and/or governmental Generally Accepted Accounting Principals (GAAP); may receive training and assist in the auditing of
accounting and related financial records in accordance with Generally Accepted Auditing Standards (GAAS) to determine the adequacy of internal controls and efficiency of internal operations in City departments, or the accuracy of revenue payments of businesses or other entities; and does related work.
 
Distinguishing Features: Performs entry level professional accounting duties. Incumbents receive on the job training and work experience related to the operations of accounting and auditing operations of City departments and in accordance with well established procedures, but which require the exercise of professional judgement. Incumbents are trained to apply governmental and commercial Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), and to comply with the pronouncements of the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB). Incumbents may advance to positions which involve intermediate level accounting work in the establishment and maintenance of accounts and records, and the exercising of independent judgement in the application of accounting principals, standards and procedures, and interpretation of regulatory guidelines, legal requirements and City policies. Accountants may function as the lead worker in a small accounting unit consisting of entry level Accountants and Accounting Clerks. Assignments normally are given verbally and in writing and results are evaluated by the accuracy and effectiveness of the records, reports, and recommendations involved in the work. Accountants are distinguished from Accounting Clerks by the requirement of the former to make judgements of an analytical, interpretive, evaluative, and creative nature. Accountants are distinguished from Accounting Aides in that the latter is a temporary training class for the purpose of bridging clerical and non-professional accounting employees into professional accounting work.
 
Examples of Duties: An Accountant:
  • Prepares cash deposits, bank reconciliations, journal vouchers for adjusting and closing entries, financial statements, depreciation schedules, accounting documents reflecting investment transactions, cost and statistical reports, complex reports to grantors, reports of billings and collections, bond ledgers, and narrative reports as necessary;
  • Prepares documents to effect the entry, balancing, adjusting, closing, and reconciling of accounting books;
  • Maintains cash journals, records of encumbrances and unencumbered balances, budgetary and cost accounting records, major construction accounts, bond ledgers, and cash flow records;
  • Prepares statements of receipts, expenditures, and encumbrances;
  • Establishes new accounts and prepares changes in existing accounts;
  • Reviews, verifies, and classifies accounting documents including demands, requisitions, interdepartmental orders, purchase orders, and encumbrance adjustments;
  • Compiles and interprets reports reflecting financial transactions;
  • Analyzes and prepares reports, footnotes, and recommendations relating to changes and improvements in the application of GAAP, comparative trends in costs, cost accounting, cost allocation, cash management, cash flow, and reports of billing and collections;
  • Performs financial planning, reporting, and control;
  • Performs assessment accounting;
  • Audits and analyzes accounting books, records, journals, ledgers, invoices, contracts, reports of C.P.A. and public accountant audits, corporation minutes, other related records, and physical properties of City departments, grant operated agencies, other entities, business firms, lessees, permittees, charitable and other nonprofit organizations;
  • Analyzes differences between payments made and audit findings;
  • Reconciles accounting records with supporting documents;
  • Examines systems of accounting and evaluates internal controls for compliance with procedures and policies, reports deviations, and recommends improvements;
  • Verifies accuracy of reported revenue and expenditures, revenue payments, or compliance with contracts, agreements, or government regulations;
  • Explains appropriate ordinances, regulations, legal opinions, and policies as necessary to accomplish accounting and auditing purposes;
  • May participate in the preparation and control of the annual budget;
  • May assign and review the work of clerical employees assisting in gathering, compiling, tabulating, and computing accounting and statistical data.
  • May occasionally be assigned to other duties for training purposes or to meet technological changes or emergencies.
Qualifications: Incumbents must have the following knowledges and abilities:
 
A good knowledge of:
  • Generally accepted accounting principles including governmental, cost, and commercial accounting;
  • Methods of preparation of various kinds of financial statements and reports;
  • Accounting and administrative systems, practices, and procedures
  • Principles of internal control and audit procedures;
  • Laws and ordinances relating to financial administration;
  • Electronic data processing principles as they apply to accounting and other financial work
A working knowledge of:
  • GAAP, GAAS, and FASB;
  • Auditing principles and practices.
A general knowledge of:
  • Accounting systems and financial structure of the City;
  • The analysis, development, and implementation of accounting systems and procedures;
  • Office practices and procedures;
  • Investment procedures, bond accounting, and the analysis of transactions relating to the purchase, sale, and exchange of securities.
The ability to:
  • Prepare clear, concise, complete, and accurate narrative and financial reports;
  • Prepare, analyze and interpret complex electronically produced and written financial data and reports relating to a wide variety of accounting matters;
  • Efficiently obtain, interpret, and manipulate information stored in mainframe and personal computers;
  • Communicate effectively with coworkers, supervisors, the public, and others for the purpose of insuring proper and timely completion of assigned work;
  • Read and interpret complex written material such as contracts, legal documents, and procedural manuals;
  • Work independently under pressure of time, conflicting demands, and unexpected difficulties.
Persons with disabilities may be able to perform the essential duties of this class with reasonable accommodation. Reasonable accommodation will be evaluated on an individual basis and depend, in part, on the specific requirements for the job, the limitations related to the disability, and the ability of the hiring department to accommodate the limitation.
 
Minimum Requirements:
1. Graduation from a recognized four-year college or university with either:
a)     A major in accounting; or
b)     At least 24 semester or 36 quarter units in accounting; or
2. Two years of experience as an Accounting Aide with the City of Los Angeles and satisfactory completion of the following courses at a recognized four-year college or university:
  • Principles of Accounting (a full year introductory course);
  • Intermediate Accounting (a full year course)
  • Cost Accounting;
  • Auditing; and
  • Either Governmental Accounting or upper level data processing (either must be a full year course).
License: A valid California driver=s license may be required.
 
As provided in Civil Service Commission Rule 2.5 and Section 4.55 of the Administrative Code, this specification is descriptive, explanatory and notrestrictive. It is not intended to declare what all of the duties, responsibilities, and required qualifications of any position shall be.
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