Field of Competition: Open Certification

Definition

Under general supervision, performs accounting work in the analysis, preparation, audit, evaluation and maintenance of financial records and reports; may review work of Fiscal Services Technicians and other lower classifications in the department.

DISTINGUISHING CHARACTERISTICS

The class of Junior Accountant represents the paraprofessional level in the accounting se­ries; positions in the class are normally assigned to the Accounting Services Department and are distinguished from the class of Fiscal Services Technician in that the latter is assigned to a single subject area (e.g., accounts payable, accounts receivable, A.S.B. records, etc.) whereas a Junior Accountant normally has responsibility for multiple subject areas.  Ju­nior Accountants may review the work of Fiscal Services Technicians and other lower classifications in the department and answer technical questions.  Junior Accountants work under the general supervision of professional ac­counting personnel; are expected to seek solutions to most problems through the use of handbooks, manuals and guidelines; and are required to make decisions of a more analyti­cal, interpretive and judgmental nature than the Accounting Technicians.
 

• Transcripts showing completion of at least 60 semester units (90 quarter units), or graduation with a two year degree or higher, from an accredited post-secondary academic institution 

*All required documents MUST be submitted electronically at the time your application is submitted.

Education:       
Graduation with an Associate degree or completion of sixty (60) college semester units or ninety (90) college quarter units of coursework in accounting, finance, business administration or related field from a recognized college or university is required.  Graduation with a Bachelor's degree in accounting, finance, business administration or related field from a recognized college or university may be substituted for one (1) year of the required experience.

Experience:      
Two (2) years of full-time experience engaged in the prepara­tion and maintenance of accounting statements and records, reconciling statements and related work is required.

Essential duties and responsibilities of positions in this class include but are not limited to: 

• Prepares a variety of financial reports and documents, including reconciliation reports, projections, journal vouchers, budget transfer documents, periodic financial statements, expense reports, classified demands, requisitions and encumbrance adjustments 
• Prepares statements of receipts, expenditures and encumbrances 
• Recapitulates transactions on pe­riodic summary reports; reviews, verifies and corrects accounting documents and other re­ports, including computer print-outs, for form, content, accuracy and thoroughness
• Pre­pares computer input source documents
• Audits compliance with school enrollment re­quirements by site and grade; prepares
• Average Daily Attendance (A.D.A.) Reports on which State apportionment payments are based
• Reconciles County payroll reports to District records
• Verifies individual time reports to correct payroll discrepancies
• Audits payroll de­ductions and ensures proper crediting of accounts 
• Prepares expenditure reports for federal grant programs and computes reimbursable costs
• Computes and records appropriate allo­cation of indirect costs
• Maintains A.S.B. books of account for certain schools and audits A.S.B. financial  record-keeping functions performed by the Accounting Technicians
• As­sists and advises clerical accounting personnel in the day-to-day application of bookkeep­ing principles
• Audits accounts payable transactions
• Maintains control and security of blank warrants
• Coordinates the printing of warrants by Data Processing and Systems
• En­cumbers and classifies Board Reports
•  Responds to inquiries from vendors, outside audi­tors, school or department personnel and others
•  Performs other related duties as required.

Knowledge: 

• Accounting practices, principles, procedures and methods
• Basic auditing principles
• District accounting, budgetary and payroll procedures
• District organi­zation
• State Apportionment Program as it relates to school attendance
• Financial record keeping for District programs financed by State and Federal funds
• Various sources of information
• Standard office practices
• A variety of school operations, programs, policies and procedures

Abilities:  

• Prepare, analyze, verify and correct a variety of financial documents, state­ments and reports
• Accurately post data; develop expenditure projections
• Learn and follow procedures
• Prepare a variety of written documents
• Deal effectively and tact­fully with others
• Communicate orally and in writing using good English, grammar, punctuation, sentence structure and spelling
• Be trustworthy, flexible, tactful, and persistent
• Operate various types of office machines and equipment, such as calculators, adding machines, computers, etc.
• Safely operate a motor vehicle.  
• Maintain sensitivity to ethnic, religious, cultural, and sexual differences

APPOINTMENT

Employees who receive a regular appointment to the class shall start at Salary Step 1 and must serve a probationary period of one hundred and thirty (130) days of paid service.  During this period, an employee must demonstrate an overall satisfactory level of performance; failure to do so shall result in the employee's termination without right of appeal.  Employee shall be placed on Step 2 after probationary period and shall advance each step every 1 year after probation end date until the maximum step is reached.