Accountant I

Recruiter
Merced County Association of Governments
Location
Merced, California, United States
Salary
USD 24.16 - 32.38 per hour
Posted
23 Feb 2021
Closes
25 Mar 2021
Ref
352470664
Job role
Accountant
Experience level
Entry level
Description

DEFINITION:

Under general supervision, learns to perform and performs professional and para-professional level accounting duties assigned to classes within the Accountant series, including maintaining, developing and analyzing fiscal statements and records; prepares financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and governmental accounting standards; performs other related duties as required.

The Accountant I is the entry level in the professional accounting series that allows the incumbent to develop journey level knowledge and abilities. Initially, under immediate supervision, incumbents perform the more routine accounting duties while learning MCAG policies and procedures. As experience is gained, there is more diversity in assignments and greater independence of action within established guidelines. This classification is alternatively staffed with Accountant II and incumbents may advance to the higher level after gaining experience and demonstrating a level of proficiency that meets the qualifications of the higher-level class.

SUPERVISION RECEIVED/EXERCISED:

Receives immediate supervision from the Senior Accountant or the Finance Director. May exercise functional and technical supervision over lower level support staff.

ESSENTIAL FUNCTIONS: (include but are not limited to the following)

  • Reviews accounting documents to ensure accuracy of information and makes correcting entries as required; examines supporting documentation to establish proper authorization and conformance with agreements, contracts, and federal, state and local laws, codes and regulations.


  • Assists and leads in the preparation of annual audits; provides documentation to auditors; assists in budget preparation, analysis, development and implementation; monitors budget for programs and projects; determines if funds are available and if expenditures are properly classified.


  • Participates in the operation of accounting systems; identifies, develops and implements new applications as needed; reconciles postings from accounts payable, cash receipts and accounts receivable to the general ledger; prepares journal entries; prepares a variety of financial and statistical reports, including year-end and month-end reporting.


  • Compiles and prepares financial statements, general and subsidiary ledgers, supporting schedules, and other financial and statistical reports; prepares work papers, financial statements and various reports for federal and state agencies as well as for internal accounting; prepares month-end and year-end reports; performs grant accounting and prepares and submits required annual financial reports; maintains complete accounting records on federal, state and other funding sources.


  • Participates in the posting, balancing and reconciliation of general, grant and subsidiary accounts; maintains expenditure and budgetary control accounts; prepares cash ledgers and supporting schedules; researches and analyzes transactions to determine available funds and resolve budget problems; may direct the work of assigned financial support staff on a project by project basis.


  • Maintains and updates asset records; calculates and records capitalization of expenditures and deletion of fixed assets for appropriate funds; calculates depreciation expense; performs cost and rate studies and analyzes cost factors; enters purchase orders into accounting system.


  • Provides assistance and technical guidance regarding accounting to lower level staff in the areas of accounts receivable, accounts payable, and payroll.


  • Establishes positive working relationships with representatives of community organizations, state/local agencies and associations, MCAG management and staff, and the public.
  • Assist in Scale House as necessary.


PHYSICAL, MENTAL AND ENVIRONMENTAL WORKING CONDITIONS:

Position requires prolonged sitting, standing, walking, reaching, twisting, turning, kneeling, bending, squatting, and stooping in the performance of daily activities. The position also requires grasping, repetitive hand movement and fine coordination in preparing statistical reports and data using a computer keyboard. Additionally, the position requires near vision in reading correspondence, statistical data and using a computer. Acute hearing is required when providing phone and personal service. The need to lift, drag and push files, paper and documents weighing up to 25 pounds also is required.

Some of these requirements may be accommodated for otherwise qualified individuals requiring and requesting such accommodations.

QUALIFICATIONS: (The following are minimal qualifications necessary for entry into the classification.)

Education and/or Experience:

Any combination of education and experience that has provided the knowledge, skills and abilities necessary for an Accountant I. A typical way of obtaining the required qualifications is to possess:

Two years of responsible para-professional accounting experience, and an associate degree in accounting, business administration, finance or related field.

License/Certificate:

Possession of, or ability to obtain, a valid Class C California driver's license.

KNOWLEDGE/ABILITIES/SKILLS: (The following are a representative sample of the KAS's necessary to perform essential duties of the position. The level and scope of the knowledge and skills listed below vary between the I and the II levels.)

Knowledge of:

Generally Accepted Accounting Principles (GAAP) and Basic Principles of Accounting as applied to Governmental Accounting Standards Board (GASB); principles and practices of municipal government accounting, auditing and budgeting; principles and practices of automated financial systems; basic billing and collection procedures; applicable federal, state and local laws, codes and regulations; methods and techniques of scheduling work assignments; standard office procedures, practices and equipment; modern office practices, methods and equipment, including a computer and applicable software; methods and techniques for record keeping and report preparation and writing; proper English, spelling and grammar; occupational hazards and standard safety practices.

Ability to:

Examine and verify financial documents, reports and transactions; prepare a variety of budgets, financial statements, reports and analyses; analyze, post, balance, and reconcile financial data, ledgers and accounts; ensure proper authorization and documentation for disbursements and other transactions; direct and review the work of assigned financial support staff; read, interpret and record data accurately; organize, prioritize and follow-up on work assignments; work independently and as part of a team; make sound decisions within established guidelines; analyze a complex issue, and develop and implement an appropriate response; follow written and oral directions; observe safety principles and work in a safe manner; communicate clearly and concisely, both orally and in writing; establish and maintain effective working relationships.

Skill to:

Operate standard office equipment, including a computer and variety of word processing and software applications, including financial and accounting programs.