Accountant I

Annual Salary Range:
$29,976.00 – $41,940.00
Twice-a-Month Salary Range:
$1,249.00 – $1,747.50
Class Number: 
Pay Grade: 
Areas of Interest: 
Accounting, Auditing & Finance; College Graduates
Exam Components: 
Rating of Education & Experience, 100%

This is professional accounting work performed according to established procedures and regulations.

An employee in this class performs moderately complex duties in account maintenance, requiring the application of professional accounting techniques. The employee exercises considerable judgment in charging or crediting of accounts and in the distribution of costs, provides technical advice and/or supervises account clerks and other personnel, and may be assigned immediate responsibility for the supervision of accounts receivable and/or accounts payable functions in a state agency or moderate size facility. Work may involve responsibility for accounting and related activities in an institution or agency where such functions are limited in complexity or volume while still requiring professional accounting skills. Work is normally reviewed for over-all standards of performance and for compliance with established policies and procedures.

This description may not include all of the duties, knowledge, skills, or abilities associated with this classification.
Examples of Work

Supervises and reviews the work of one or more account clerks engaged in accounts receivable, accounts payable, budgetary control, non-appropriated accounts, patient billings, payroll, inventory, property control and other routine bookkeeping operations.

Maintains liaison with state and federal offices on accounting matters.

Prepares journal entries to general ledger for the more complex transactions.

Gathers, reconciles, and prepares financial data pertaining to budgetary control, state and federal cost reports, personal services, and non-appropriated funds.

Conducts on-site reviews of vendors' accounting records as they relate to federal and state programs.

Examines expenditures for propriety and reasonableness.

Determines accounts to be charged or credited and may distribute costs.

Composes correspondence as necessary for areas of responsibility.

Supervises a small accounting and resource investigation office in an institution or agency under the immediate supervision of a business manager or other superior.

Monitors information and data processing systems as they relate to the balance sheet, income and expenditure reports, billing systems, census, encumbrances, etc.

May assist in the preparation of state and federal budgets.

Performs other related work as assigned.

Knowledge, Skills, and Abilities (KSAs)

Working knowledge of accounting principles and practices and ability to apply them to varied accounting transactions.

Working knowledge of office methods and procedures.

Skill in the use of adding machines and calculators.

Ability to prepare complete and accurate accounting reports and statements of moderate difficulty.

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

Ability to interpret moderately difficult financial reports.

Experience and Education

(The following requirements will determine merit system eligibility, experience and education ratings, and may be used to evaluate applicants for Missouri Uniform Classification and 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.)

A Bachelor's degree from an accredited college or university with a minimum of 15 earned credit hours in Accounting.


Four or more years of varied double-entry bookkeeping experience of which at least two years must have involved responsibility for the more difficult bookkeeping tasks including the preparation of work sheets, the preparation of financial statements, and/or the classification of items for proper entry, etc.

(Earned credit hours from an accredited college or university in Accounting may substitute on a year-for-year basis for a maximum of two years of the required experience at a rate of 6 earned credit hours for one year.)


Four or more years of governmental accounting experience at the level of Account Clerk II.

(Earned credit hours from an accredited college or university in Accounting may substitute on a year-for-year basis for a maximum of two years of the required experience at a rate of 6 earned credit hours for one year.)

(Minor Revision 4/30/08)