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General characteristics. The accountant at this level applies well established accounting principles, theories, concepts, and practices to moderately difficult problems. Receives detailed instructions concerning the overall accounting system and itsobjectives, the policies and procedures under which it is operated,and the nature of changes in the system or its operation. Characteristically,the accounting system or assigned segment is stable and well established(i.e., the basic chart of accounts, classific
ations, the natureof the cost accounting system, the report requirements, and theprocedures are changed infrequently).Depending upon the work load involved, the accountant may havesuch assignments as supervision of the day-to-day operationof: (a) the entire system of a relatively small organization,(b) a major segment (general accounting, cost accounting,financial statements and reports) of a somewhat larger system,or (c) in a complex system, may be assigned to a relatively narrowand s |
The Accountant III applies well established accounting principles, theories, concepts, and practices to moderately difficult problems. Receives detailed instructions concerning the overall accounting system and its objectives, the policies and procedures under which it is operated, and the nature of changes in the system or its operation. Characteristically, the accounting system or assigned segment is stable and well established (i.e., the basic chart of accounts, classifications, the nature of the cost
accounting system, the report requirements, and the procedures are changed infrequently). |