Class Code: 00292





Under general direction, performs advanced operating level technical accounting work maintaining accounts and financial records in an established accounting system; performs related work as required.

The Work Examples and Competencies listed are for illustrative purposes only and not intended to be the primary basis for position classification decisions.


Maintains an accurate table of organization for the Department of Management's budget division or Department of Human Services; prepares reports of changes, vacancies, un funded authorized positions, classification and pay changes; prepares schedules, reports, and other supporting documents to reflect comparative trends.

Audits financial statements and annual reports received from motor carriers and railroads; notifies carriers and railroads of discrepancies; prepares detailed worksheets and makes comparisons with emphasis on depreciation schedules.

Analyzes and classifies accounting transactions which involve research; develops approaches and detailed work methods required to complete assignments within established framework.

Determines and proves the accuracy of adjustments required in clearing accounts and making closing entries.

Compiles and verifies data for reports and statements; prepares detailed standard schedules or comparative analyses requiring knowledge of numerous account relationships.

Applies knowledge of processing cycles within the accounting system to trace transactions entered.


Knowledge of debit and credit concepts as they apply to accounting principles and techniques.

Knowledge of the information available in various phases of the departmental accounting system, account relationships, and established techniques for compiling and verifying accounting data.

Knowledge of specific agency programs and the laws, regulations, and procedures established related to accounting for special programs involving matching funds.

Ability to classify accounting transactions, maintain and reconcile accounts, close accounts and prepare reports and statements.

Ability to abstract data from established accounts and prepare complete and accurate accounting reports and financial statements.

Ability to apply and adapt established guidelines and methods to varied accounting transactions.

Ability to establish and maintain effective working relationships with other employees and the public.

Ability to "catch on" or understand instructions and underlying principles.

Ability to reason and make judgments.

Ability to comprehend language and to understand the meaning of words, as well as to use them effectively.

Ability to understand the relationships between words and to understand the meanings of whole sentences and paragraphs.

Ability to perform arithmetic operations quickly and accurately.

Ability to coordinate eyes and hands or fingers rapidly and accurately in making precise movements with speed.

Ability to make movement response accurately and quickly.

Ability to move the fingers and manipulate small objects with the fingers, rapidly and accurately.

Ability to move the hands easily and skillfully.

Ability to apply personal work attitudes such as honesty, responsibility and trustworthiness required to be a productive employee.

Displays high standards of ethical conduct. Exhibits honesty and integrity. Refrains from theft-related, dishonest or unethical behavior.

Works and communicates with internal and external clients and customers to meet their needs in a polite, courteous, and cooperative manner. Committed to quality service.

Displays a high level of initiative, effort and commitment towards completing assignments efficiently. Works with minimal supervision. Demonstrates responsible behavior and attention to detail.

Responds appropriately to supervision. Makes an effort to follow policy and cooperate with supervisors.

Aligns behavior with the needs, priorities and goals of the organization.

Encourages and facilitates cooperation, pride, trust, and group identity. Fosters commitment and team spirit.

Expresses information to individuals or groups effectively, taking into account the audience and nature of the information. Listens to others and responds appropriately.


Graduation from high school or G.E.D. equivalency and four years of clerical accounting experience which involved the compilation, tabulation, examination, verification or recording of financial, statistical or related fiscal programs using elementary bookkeeping principles and practices;


the successful completion of a post-high school vocational/technical, business college, or area community college curriculum in accounting which included concentrated course work equivalent to twenty semester hours (or more) in accounting;


an equivalent combination of education and experience, substituting one year of employment in clerical office work for each year of the required education;


substituting the successful completion of thirty semester hours or the academic equivalent in a post high school Business, Accounting or closely related curriculum for each year of the required experience;


any equivalent combination of qualifying education or experience;


one year of experience as an Accounting Technician 1 in the State of Iowa classified service will be considered as qualifying;


one year of work experience as an Accounting Clerk 3 in the State of Iowa classified service will be considered as qualifying.

Effective Date: 4/88