Missouri Office of Administration

DEFINITION

This is entry-level professional accounting work in the maintenance, review, analysis and development of accounting systems.

An employee in this class participates in the analysis and evaluation of accounting systems, methods and procedures for the Division of Accounting. Work involves assisting with the planning and development of new or revised manual and EDP systems. The employee may be assigned to the independent study of relatively simple accounting problems or may assist an analyst of higher rank in the resolution of more complex problems. Work is generally performed under the supervision of a higher-level Accounting Analyst, who reviews completed work for the proper utilization of accounting methods.

Any one position may not involve all of the specified duties or knowledges, skills and abilities, nor are the listed examples exhaustive.

EXAMPLES OF WORK

Assists in the preparation of new accounting systems designs.

Participates in a periodic review of manual systems and procedures and in the preparation of an opinion of their operating effectiveness.

Prepares a detailed enumeration of proposed changes in manual systems work with supporting explanations and justifications.

Prepares graphic illustrations of financial data.

Assists in the preparation of state-wide regular and special financial reports.

On an assigned project, makes a preliminary study with direction from a senior Accounting Analyst as to current needs and demands; performs research and internal review of design necessary for the completion of the project.

Assists in the preparation of oral or written financial analyses based upon constitutional and statutory provisions for budgeting, appropriation of funds and fiscal control.

Participates in such projects as: a study of the retention of accounting records including the establishment of files and files maintenance procedures; the designation of a new system of coding for state accounts and the development of related forms; a study of various systems programs to determine acceptable systems for the Division; the determination of useful lives of equipment; and a continuing review of new concepts in governmental accounting.

Performs other related work as assigned.

KNOWLEDGE, SKILLS AND ABILITIES

Working knowledge of theoretical accounting principles and methods and ability to apply and adapt established methods to varied accounting problems.

Some knowledge of data processing systems, analysis and design.

Some knowledge of theoretical and applied governmental accounting.

Ability to develop new methods and procedures to meet changing needs.

Ability to interpret financial data and to prepare complete and accurate accounting reports.

Ability to illustrate graphically financial data.

Ability to establish and maintain effective working relationships with co-workers and other state employees.

EXPERIENCE AND EDUCATION QUALIFICATIONS

(The following entrance requirements are used to admit or reject applicants for merit system examinations, or may be used to evaluate applicants for employment in positions not requiring selection from merit system registers. When applicable, equivalent substitution will be allowed for deficiencies in experience or education.)

Graduation from an accredited four-year college or university with major specialization (approximately 30 semester hours) in accounting. Coursework must include at least one course in data processing systems and must include studies in PERT and/or CPM analysis, and the application of statistics to accounting methods.

OR

Four years in public or private accounting work, of which at least two years must have been at the level of Accountant I, Compliance Auditor I, etc. and which must have included some experience in PERT or CPM, and the application of EDP and statistics to accounting.

(Rev. 7/1/78)