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General characteristics. At this level, the accountant applies accounting principles, theories, concepts, and practicesto specialized, unique, or nonrecurring complex problems (e.g.,implementation of specialized automated accounting systems). Thework is substantially more difficult and of greater responsibilitythan level 5 because of the unusual nature, magnitude, importance,or overall impact of the work on the accounting program.At this level the accounting system or segment is usually complex,i.e., (a)
is generally unstable, (b) must adjust to the frequentchanging needs of the organization, or (c) is complicated by theneed to provide specialized or individualized reports. Typically, accountants 6 participate in decision-makingsessions with operating managers who have policy-making authorityfor their subordinate organizations or establishments, recommendmanagement actions or alternatives which can be taken when accountingdata disclose unfavorable trends, situations, or deviations, and |
Accountant VI applies accounting principles, theories, concepts, and practices to specialized, unique, or nonrecurring complex problems (implementation of specialized automated accounting systems). The work is substantially more difficult and of greater responsibility than level 5 because of the unusual nature, magnitude, importance, or overall impact of the work on the accounting program. At this level the accounting system or segment is usually complex, i.e., (a) is generally unstable, (b) must adjust
to the frequent changing needs of the organization, or (c) is complicated by the need to provide specialized or individualized reports. |