This is advanced bookkeeping and elementary accounting work in the maintenance and review of detailed fiscal records.
Performs a variety of moderately complex bookkeeping tasks in preparing, recording, and examining fiscal records.
Examines invoices, prior to payment, to determine propriety of expenditure by checking mathematical extension, by comparing invoice price to purchase order or contract price, by comparing units invoiced to units received, and by charging the appropriate account.
Prepares and maintains records reflecting acquisition cost, location, physical description, purchase date, depreciation charges, book value, and other pertinent data on plant and equipment items.
Supervises and/or participates in the recording of charges, adjustments, and receipts to subsidiary accounts receivable ledgers; balances subsidiary ledgers to controlling account; prepares certifications for collection of delinquent accounts; and prepares daily report on collections.
Computes and prepares complex billing documents for commercial insurance, Medicare, Medicaid, and Title XX for inpatient and outpatient services.
Computes gross pay, records payroll deductions, records changes in payroll exemptions, performs timekeeping duties, and physically prepares payroll requisition.
Maintains specialized journals and subsidiary ledgers according to an approved chart of accounts by posting entries, making adjusting entries, and preparing financial statements from records maintained.
Records and distributes expenditures to cost centers according to a well-defined allocation plan.
Assists in the preparation of reports and preliminary budget estimates by using the bookkeeping records maintained in the unit.
Reconciles a bank statement to the facility's receipts and disbursement ledgers.
Supervises lower level Account Clerks and/or clerical employees performing routine bookkeeping and clerical tasks.
Works under the supervision of a professional accountant or other administrative supervisor; however, the employee is expected to exercise independent judgment and discretion within the limits of established procedures.
Performs other related work as assigned.
Intermediate knowledge of bookkeeping principles and practices.
Intermediate knowledge of office methods and procedures.
Ability to apply general bookkeeping principles in the recording of appropriations, allotments, encumbrances, and expenditures.
Ability to expedite a large volume of detailed work involving written and numeric data.
Ability to plan and review the work of clerical employees engaged in routine tasks.
Ability to make mathematic calculations with speed and accuracy.
Ability to operate a keyboard, adding machine, and calculator.
Ability to establish and maintain effective working relationships with other employees.
(The following requirements will determine merit system eligibility, experience and education ratings, and may be used to evaluate applicants for Uniform Classification & Pay System positions not requiring selection from merit registers. When practical and possible, the Division of Personnel will accept substitution of experience and education on a year-for-year basis.)
One or more years of experience as an Account Clerk I with the Missouri Uniform Classification and Pay System; and possession of a high school diploma or proof of high school equivalency.
Two or more years of office experience, including one or more years in commercial or governmental bookkeeping activities; and possession of a high school diploma or proof of high school equivalency.
(30 earned credit hours from an accredited college or university will substitute for the required general experience; 30 earned credit hours from an accredited college or university which included six earned credit hours in Accounting will substitute for both years of the required experience.)
(Six earned credit hours in Accounting from an accredited college or university will substitute for the required general experience or the specialized bookkeeping experience.)