CITY OF SAN CLEMENTE
JUNIOR ACCOUNTANT
Proposed Salary: Grade 50
Hourly: $39.67-$48.20
Monthly: $6,875.32-$8,355.36
Class specifications are intended to present a descriptive list of the range of duties performed by employees in the class.
Specifications are not intended to reflect all duties performed within the job.
DEFINITION
Under general supervision, performs a variety of professional accounting, financial, auditing, and analytical duties in support of City financial operations; assists with account reconciliations, financial reporting, budget monitoring, audits, grant accounting, fixed asset accounting, and general ledger activities; learns governmental accounting principles, procedures, and systems; and performs related duties as assigned.
DISTINGUISHING CHARACTERISTICS
This is the entry-level classification in the professional Accountant series.
Incumbents perform routine to moderately complex accounting assignments while learning City financial operations, governmental accounting practices, applicable regulations, and financial systems. As experience and proficiency are gained, employees are assigned increasingly complex accounting responsibilities and are expected to exercise greater independence and judgment.
The Junior Accountant is distinguished from Accountant by the limited complexity of assignments performed, closer supervision received, and emphasis on learning governmental accounting principles, procedures, and financial systems.
SUPERVISION RECEIVED AND EXERCISED
Receives immediate to general supervision from the Senior Accountant, Accounting Supervisor, Financial Services Officer, or assigned supervisory staff.
May provide technical assistance to clerical, administrative, or support staff.
Essential Functions
Essential duties may include, but are not limited to, the following:
• Assist in maintaining and reconciling general ledger accounts • Prepare routine journal entries and supporting documentation • Assist in reviewing financial transactions for accuracy, completeness, and proper account classification
• Assist with account reconciliations including cash, investments, receivables, payables, grants, and special funds
• Review and verify accounting records, reports, and supporting documentation Attachment 2K
• Assist in preparing monthly, quarterly, and annual financial reports • Participate in month-end and year-end closing activities • Assist in maintaining fixed asset records and depreciation schedules • Assist external and internal auditors by gathering records, preparing schedules, and responding to routine requests
• Research accounting issues and compile supporting financial information • Review expenditures and revenues for accuracy and proper coding • Assist departments with financial inquiries and accounting-related questions • Maintain accounting records, files, and financial documentation • Participate in special projects and financial analyses • Assist with payroll-related reconciliations, reporting, and financial recordkeeping activities as assigned
• Perform related duties as assigned
MINIMUM QUALIFICATIONS
Knowledge of:
• Basic accounting principles and practices
• Financial recordkeeping procedures
• Basic payroll processing principles, procedures, and payroll-related recordkeeping requirements • Principles of auditing and internal controls
• Spreadsheet, database, and financial software applications • Business mathematics
• Modern office procedures and technology
• Governmental accounting principles and practices
• Government Accounting Standards Board (GASB) requirements • Public sector budgeting and financial reporting
• Generally Accepted Accounting Principles (GAAP)
Ability to:
• Learn governmental accounting principles, procedures, and regulations • Learn and apply payroll processing procedures, payroll regulations, and related internal controls • Analyze financial information and identify discrepancies • Prepare accurate financial records and reports
• Perform mathematical calculations accurately
• Understand and apply accounting procedures and internal controls • Organize and prioritize work assignments
• Operate financial and accounting software systems
• Communicate effectively both orally and in writing
• Establish and maintain effective working relationships • Exercise sound judgment and attention to detail
Experience and Education Requirements
Experience
One (1) year of accounting, bookkeeping, financial analysis, auditing, accounts payable, accounts receivable, payroll processing, or related financial experience is desirable.
Internship experience, public sector experience, and coursework in governmental accounting are highly desirable.
Education / Training
Bachelor’s degree (or higher) from an accredited college or university with major coursework in Accounting, Finance, Business Administration, Public Administration, Economics, or other closely related field.
Licenses or Certifications
• Possession of, or ability to obtain, a valid California driver’s license
WORKING CONDITIONS
Work Environment:
Work is primarily performed in an office environment involving frequent use of computers, financial software systems, and other standard office equipment. Duties require interaction with City staff, auditors, vendors, outside agencies, and the public.
Physical Requirements:
Essential functions require
• Sitting for prolonged periods of time while performing accounting and financial analysis work • Operating computers, calculators, and standard office equipment • Reading financial reports, spreadsheets, and accounting records • Communicating effectively in person, virtually, and by telephone • Lifting and carrying files, records, and office materials • Maintaining sufficient physical, mental, visual, and hearing capability to safely and effectively perform assigned duties