ACCOUNTANT 3 (P18)

Official job specification

The text below is the official specification published by the New Jersey Civil Service Commission. The plain-language summary and analysis above are derived from it by NJ Civil Service Navigator. Source: the official specification page at NJ CSC.

Definition

Under a supervisory official in a state department, institution, or agency, does independent accounting work of some importance and difficulty; does related work as required.

Examples of work

Checks and reviews accounting reports and prepares financial statements based thereon. Takes off trial balances and verifies the correctness of the different expenditure journals and their proof with the control accounts. Closes the accounts at the end of the year and makes up schedules and reports. Takes a leading role in preparing the budget request for the particular department or unit, interprets such requests, and prepares current statements of the allocations and disbursements of budgeted funds. As required, oversees the work of clerical workers who post journals and subsidiary accounts and verifies for accuracy. May be required to oversee the work of clerical employees engaged in accounting activities in state agencies. As required, posts entries in the general ledger and subsidiary accounts. Devises improved accounting methods and recommends their adoption. Provides assistance as required to department personnel on accounting procedures. Prepares extensive accounting and other financial reports for submission to a superior official and makes appropriate comments as to accounting methods. Maintains accounting and related records and files. In the Department of Human Services, may be required to undergo fire training classes. Will be required to learn to utilize various types of electronic and/or manual recording and computerized information systems used by the agency, office, or related units.

License

Appointee will be required to possess a driver's license valid in New Jersey only if the operation of a vehicle, rather than employee mobility, is necessary to perform the essential duties of the position.

Knowledge, skills and abilities

Knowledge of accounting principles and methods and the application thereof to specific accounting situations in accordance with statutory or established department procedures. Knowledge of the records and systems used in keeping accounts of financial transactions. Knowledge of significant discrepancies in financial records and of methods used in preventing, discovering, and correcting errors. Knowledge of the interpretation of financial data and of the proper form of financial documents. Knowledge of the preparation of accounting and other financial reports. Knowledge of the laws and rules on the installation and keeping of accounts of state agencies after a period of training. Knowledge of the accounting responsibilities of the department after a period of training. Ability to analyze laws and rules on the installation and maintenance of the accounts of state agencies and to apply them to specific situations. Ability to observe accounting standards, policies, and procedures. Ability to initiate and pass upon changes in accounting procedures when required. Ability to interpret financial data and develop forms for recording such data. Ability to provide assistance to those who keep financial records. Ability to communicate effectively with associates, subordinates, and the accounting staff. Ability to assign work to subordinate and clerical workers, advise them when accounting problems arise, and review their work to assure compliance with reasonable standards. Ability to prepare and interpret financial statements and reports based on extensive financial data. Ability to make involved mathematic computations and compilations accurately and with reasonable speed and to use the more common office calculating equipment. Ability to train staff in correct accounting procedures. Ability to prepare and supervise the preparation of financial and other reports. Ability to maintain accounting and related records and files. Ability to learn to utilize various types of electronic and/or manual recording and information systems used by the agency, office, or related units. Ability to read, write, speak, understand, or communicate in English sufficiently to perform the duties of this position. American Sign Language or Braille may also be considered as acceptable forms of communication. Persons with mental or physical disabilities are eligible as long as they can perform the essential functions of the job after reasonable accommodation is made to their known limitations. If the accommodation cannot be made because it would cause the employer undue hardship, such persons may not be eligible.

Note

Applicants must meet one of the following or a combination of both experience and education. Thirty (30) semester hour credits are equal to one (1) year of relevant experience. Five (5) years of accounting or auditing experience, including or supplemented by twenty-one (21) semester hours credits in professional accounting courses (which may include courses in municipal government accounting). OR: Possession of a bachelor's degree from an accredited college or university, including or supplemented by twenty-one (21) semester hour credits in professional accounting courses (which may include courses in municipal and government accounting); and one (1) year of the above-mentioned professional experience. OR Possession of a valid Certificate as a Certified Public Accountant or Registration as a Public Accountant issued by the New Jersey State Board of Accountancy; and one (1) year of the above-mentioned professional experience. "Professional experience" refers to work that is analytical, evaluative, and interpretive; requires a range of basic knowledge of the profession's concepts and practices; and is performed with the authority to act and make accurate and informed decisions.