Accounting and Related Clerks
Accounting and related clerks calculate, prepare and process bills, invoices, accounts payable and receivable, budgets and other routine financial records according to established procedures.
Accounting-related Activities
Read short notes from co-workers, e.g. read notes from co-workers to learn how to process routine payables. (Complexity: 1)
Read short text entries on forms, e.g. read short comments on invoices to learn about discounts for early payments. (Complexity: 1)
Read email and letters from customers, suppliers and co-workers, e.g. read email from suppliers requesting payment information on overdue accounts. (Complexity: 2)
Document Use
Locate data, such as names, dates, codes and dollar values, on file tabs, computer screens and daily control logs. (Complexity: 1)
Enter data into a variety of forms, e.g. enter amounts into account ledgers and names, addresses, times and account numbers into cheque request and credit application forms. (Complexity: 2)
Locate data in a variety of lists and tables, e.g. locate names, dates, times and amounts on lists of overdue accounts. (Complexity: 2)
Locate data in complex ledgers and financial statements, e.g. scan complex ledgers to locate errors and omissions. (Complexity: 3)
May complete complex forms, such as tax adjustment application forms and harmonized sales tax (HST) exemption forms. (Complexity: 3)
Oral Communication
Talk with suppliers, e.g. speak with suppliers to enquire about products and verify invoice amounts. (Complexity: 1)
Discuss the interpretation of tax laws and generally accepted accounting principles with government agents and accountants, e.g. speak with government agents to determine why goods and services tax (GST) refunds were lower than anticipated and with accountants to verify how to treat expense items. (Complexity: 2)
May speak with collection agencies, e.g. speak with collection agencies about the particulars of overdue accounts. (Complexity: 2)
Write comments in the remarks sections of forms, e.g. write notes on invoices outlining the actions to be taken on outstanding accounts. (Complexity: 1)
Write reminders and short notes to co-workers, e.g. write notes to co-workers to inform them about non-balancing accounts. (Complexity: 1)
May write email and short letters, e.g. write email messages to supervisors to explain the results of applications for tax adjustment. (Complexity: 2)
May write detailed letters and memos, e.g. they may write internal memos to provide co-workers with detailed instructions on how to complete travel claim forms. (Complexity: 3)
May write procedures, e.g. write procedures for co-workers that outline interdepartmental billing procedures. (Complexity: 3)
Assess the accuracy and reasonableness of financial reports generated using accounting software. They compare data to previous reports and use their experience to identify potential errors. (Complexity: 2)
Decide the order of tasks and their priorities, e.g. decide the order in which to pay invoices and complete tasks, such as reconciliations. (Complexity: 2)
Evaluate the reasonableness of expense claims and invoices. They compare fees and costs to industry standards and price lists to isolate potentially erroneous and fraudulent charges. (Complexity: 2)
May select payment schedules for clients with overdue accounts. They consider factors, such as amounts owed and their firmsí histories with the clients. (Complexity: 2)
May select suppliers, e.g. decide which suppliers to use for the purchase of supplies, such as forms, binders and writing instruments. (Complexity: 2)
Check accounts for accuracy and resolve discrepancies in financial records by consulting invoices and other documents in the files, using computer systems and archives and by seeking required information from co-workers and staff in other departments. (Complexity: 3)
May choose or recommend methods and procedures for handling delinquent accounts. They may write off bad debts, use collection agencies or pursue debtors in small claims courts. They need to consider several factors to make appropriate choices. (Complexity: 3)
May evaluate the suitability of bookkeeping methods. They consider a number of factors including taxation laws and rates, generally accepted accounting principles and the scope of business operations. (Complexity: 3)
Numeracy - Money Math
Calculate the amount owing on accounts and amount owing to customers. (Complexity: 1)
Calculate fees and penalties, e.g. calculate amounts for late charges using amounts owing and interest rates. (Complexity: 2)
May calculate and verify invoice and receipt amounts. They calculate amounts for goods and services, determine discounts and surcharges, and add federal and provincial sales taxes. (Complexity: 3)
Numeracy - Scheduling, Budgeting and Accounting Math
Record amounts payable and receivable against various accounts in general ledgers. (Complexity: 1)
Compare transactions listed on bank statements to journal entries to identify errors and reconcile accounts. (Complexity: 2)
May monitor budgets, e.g. compare purchases of office supplies to office supply budgets and adjust spending as required. (Complexity: 2)
May calculate time intervals and identify dates for a variety of schedules and timetables, e.g. schedule payments of vendors to avoid late penalties. (Complexity: 3)
May reconcile and review monthly financial statements including balance sheets, income and expense statements and cash flow statements. (Complexity: 4)
Numeracy - Measurement and Calculation Math
May count and sum totals, e.g. tally office supplies for inventory counts. (Complexity: 1)
Numeracy - Data Analysis
Compare expenses to budgets, e.g. compare office supply purchases to budgets to determine whether expenditures are within limits. (Complexity: 1)
Calculate summary averages, such as the average monthly costs of office supplies, for use in cost projections. (Complexity: 2)
Numeracy - Numerical Estimation
Estimate times to complete job tasks using past experience as a guide, e.g. estimate the number of hours needed to post entries in general ledgers. (Complexity: 1)
Estimate cash balances and expenditures that will accrue in financial periods. (Complexity: 2)
General Administrative Activities
May read brochures, information releases and newsletters, e.g. read brochures to learn about computer software. (Complexity: 2)
Read memos and bulletins, e.g. read internal memos to learn about changes to accounting practices and bulletins issued by governments to learn which goods and services are exempt from harmonized sales taxes (HST). (Complexity: 2)
Read a variety of policy and procedure manuals, e.g. read procedure manuals for step-by-step instructions to learn how cheques with insufficient funds are handled. (Complexity: 3)
Oral Communication
Leave and listen to messages, e.g. leave voicemail messages for customers to request information, such as mailing addresses. (Complexity: 1)
Exchange information with co-workers, e.g. speak with supervisors to obtain approvals and to discuss customer accounts. (Complexity: 2)
Participate in staff meetings to discuss problems and new policies, and to exchange opinions on current procedures. (Complexity: 2)
Talk to customers to follow up on overdue accounts, arrange payments, answer customer enquiries and discuss disagreements about accounts. (Complexity: 2)
Use of Technology, Tools and Equipment
Read computer instruction manuals, e.g. read accounting software manuals and help files to learn how to generate financial reports. (Complexity: 3)
Digital Technology - Word Processing
May use basic features of word processing programs to write letters and memos. (Complexity: 2)
Digital Technology - Spreadsheets
Use spreadsheets to track expenditures, such as costs for office supplies and the amortization of office equipment. (Complexity: 2)
Digital Technology - Databases
May use databases to create mailing lists. (Complexity: 2)
May use databases to enter and retrieve sales and costs. (Complexity: 2)
Digital Technology - Communication Software
Use intranets and email applications to exchange information and documents with co-workers, customers, suppliers, manufacturers and the Canada Revenue Agency. (Complexity: 2)
Digital Technology - Bookkeeping, Billing and Accounting Software
Use bookkeeping, billing and accounting software to record financial transactions. (Complexity: 1)
May use bookkeeping, billing and accounting software to prepare pay cheques, invoices and generate monthly financial statements, such as balance sheets and income and expense statements. (Complexity: 3)
Digital Technology - Internet
May use browsers and search engines to locate product information from suppliers, such as the cost of supplies. (Complexity: 2)
May use browsers to access the Canada Revenue Agency website to submit financial information and get a variety of forms, schedules and guides. (Complexity: 2)
May use the Internet to access training courses and seminars offered by suppliers, employers and trainers. (Complexity: 2)
Digital Skills - Other Digital Technology
Use calculators and personal digital assistant (PDA) devices to complete numeracy-related tasks, such as summing figures and calculating interest charges. (Complexity: 1)