ACCOUNTANT I

ACCOUNTANT II

(Series Specification)

Class Code:

UB2, UB4 

Analyst: 

JAD, TC 

Date Originated:

 

Date Revised:

7/81, 7/83, 1/85, 12/88, 7/14 

SANTA CRUZ COUNTY

DEFINITION

Under direction, to perform professional accounting and fiscal work including establishing and maintaining fiscal records and preparing accounting, statistical and narrative reports; to analyze the need and requirements for and to develop new accounting systems, and to improve existing accounting systems; and to do other work as required.

DISTINGUISHING CHARACTERISTICS

Accountant I is the trainee and first working level in the Accountant series. Incumbents work initially under close supervision to perform professional operating or cost accounting work requiring the standardized application of well-established accounting principles, theories, concepts and practices. The accounting systems to which incumbents are assigned are typically stable and well established. Incumbents receive less direction as they acquire additional accounting knowledge and abilities.

Accountant II is the journey level in the Accountant series. Incumbents perform professional operating or cost accounting work, which requires the application of established accounting principles to a wide variety of problems. As distinguished from the Accountant I level, accounting assignments are relatively unpredictable, must be adjusted to new or changed conditions, and are complicated by the need to coordinate separate or specialized accounting treatment and reporting. Incumbents may also train Accountant Iís and/or may supervise accounting clerical staff.

Assignments in accounting are distinguished from the Accounting Technician series by accounting work, which is more analytical, creative and evaluative in nature, requiring knowledge of the fundamental doctrines, theories and terminology of accountancy. This is distinct from the accounting technician positions, which require knowledge of bookkeeping systems and basic accounting principles and practices and perform technical and clerical accounting tasks of a relatively well-defined nature.

TYPICAL TASKS

Prepares financial statements and special reports for special districts, special funds, specific departments and other functions, including those required by the State and Federal governments; performs accounting for financial transactions of County departments; prepares, reconciles and develops financial submissions of grant claims; analyzes and investigates variances between actual and budgeted expenditures necessitating realignment of appropriations; analyzes and reconciles County, State and Federal accounting records which vary because of different grant and fiscal year periods, differences in payments and receipts; performs special accounting system development assignments, such as development of subsystems for recording data necessary for control; reconciles general ledger cash balance to the Treasurer's cash balance; assists in year-end closing of fiscal and accounting records; may supervise subordinate accounting clerical personnel; maintains the County-wide fixed assets program by reviewing and approving purchase orders to ensure they are in conformity with budgetary appropriations; maintains fixed asset and reserve for depreciation accounts for internal service funds and special districts, including calculation of depreciation amounts using appropriate depreciation schedules and processes, and accounts for various transactions affecting losses and gains in changes of fixed assets; performs special projects as assigned such as determining appropriation amount and apportionment of various tax relief programs; accounts for and monitors general obligation and revenue bond issues of the County and special districts, including calculating and scheduling debt service requirements for new and existing bond issues, preparing fiscal year liability schedules used in setting tax rates, and preparing annual school bond reports required by State law; assists in the preparation of the Cost Allocation Plan for the County; calculates indirect costs and allocates costs to departments and other County agencies according to program requirements; prepares reports and correspondence; may operate a personal computer, or computer terminal, to store, retrieve and analyze data; attends meetings and conferences.

EMPLOYMENT STANDARDS

Knowledge:

Accountant I

Accountant II

The above, plus:

Ability to:

Accountant I

Accountant II

The above, plus:

Training and Experience: Any combination of training and experience, which would provide the required knowledge and abilities, is qualifying. A typical way to obtain these knowledge and abilities would be:

Accountant I:

Possession of a baccalaureate degree from an accredited college or university in business administration, finance, accounting or a closely related field, which must have included at least 12 semester or 18 quarter units from among the following accounting courses:† Principles of Accounting, Intermediate Accounting, Advanced Accounting, Governmental Accounting, Fund Accounting, Cost Accounting,† Auditing, Financial Accounting or Managerial Accounting.

-OR-

Possession of a Certified Public Accountant Certificate.†

-OR-

Four (4) years of full time experience as an Accounting Technician or higher level position for Santa Cruz County AND at least 12 semester or 18 quarter units from the above listed accounting courses.

 

Accountant II:

Possession of a baccalaureate degree from an accredited college or university in business administration, finance, accounting or a closely related field, which must have included at least 12 semester or 18 quarter units from among the following accounting courses:† Principles of Accounting, Intermediate Accounting, Advanced Accounting, Governmental Accounting, Fund Accounting, Cost Accounting, Auditing, Financial Accounting or Managerial Accounting AND at least two years of experience performing duties comparable to an Accountant I in Santa Cruz County.

-OR-

Possession of a Certified Public Accountant Certificate AND at least two years of experience performing duties comparable to an Accountant I in Santa Cruz County.

-OR-

At least 12 semester or 18 quarter units from the above listed accounting courses AND at least two years of experience as an Accountant I for Santa Cruz County.

Special Requirements/Conditions:

Background Investigation:† Fingerprinting is required.

PREVIOUS CLASS TITLES: None

Bargaining Unit: 41

EEOC Job Category: 02

Occupational Grouping: 80

Workers' Comp Code: 0053