Accountant

UCI Series Concepts -- UCI SIZE-NEUTRAL SUPPLEMENTAL GUIDELINES

Class Specifications - F.35
Principal Accountant II (MSP 0747) SIZE-NEUTRAL
Accountant IV (7616) SIZE-NEUTRAL
Accountant III (7617) SIZE-NEUTRAL
Accountant II (7620) Not in use at the Irvine Campus
Accountant I (7618)
Assistant Accountant (7619)

April, 1973 -- SIZE-NEUTRAL MARCH 1995

SERIES CONCEPT

Accountants conduct or supervise responsible and complex accounting requiring 
a knowledge of over-all University accounting policies, procedures, and 
practices, as well as a knowledge of the campus accounting program; and 
perform other related duties as required.

Incumbents supervise the preparation of journal entries, claims, and other 
accounting records; analyze and interpret accounting data and make 
recommendations and reports; project trends on the basis of statistical and 
accounting data; perform internal audit of accounting systems and procedures; 
compute and estimate the effect of proposed changes in operating programs or 
accounting operations; determine the need for and the use of accounting data; 
prepare monthly data; prepare monthly operating statement from accounts of 
self-supporting departments or auxiliary enterprises; make recommendations on 
financial management problems; and provide advice and assistance to 
departmental and campus administrators.

Accountants are expected to have a broad knowledge of the doctrines, theories, 
and principles of the accounting profession, and to be able to apply these to 
all types of financial transactions.

Positions that require a familiarity with certain accounting procedures such 
as posting, compiling data, and maintaining ledgers, but do not require a 
thorough knowledge of accounting doctrines, theories, and principles, are not 
included in this series. Such positions should be allocated to an appropriate 
clerical or technical class.

CLASS CONCEPTS

Principal Accountant II and Accountant IV

Incumbents are responsible for performing the highest level of accounting 
analysis. Positions are allocated to these levels on the basis of internal 
comparison, the nature and scope of responsibilities, and the specialized 
requirements of the work.  See Irvine Campus Supplemental Guidelines for 
Principal Analysts I and II.

Accountant III

Incumbents (a) have continuing responsibility for one or more of the major 
functional areas of the campus accounting program such as payroll, gifts and 
endowments, grants and contracts, auxiliary enterprises, foreign and special 
projects, disbursements, and plant operations, and may supervise other 
Accountants, or (b) perform responsible duties in the development, revision or 
installation of accounting systems, procedures, and reports on a University-
wide basis.  Accounting duties are performed under minimal supervision and 
work is reviewed in terms of meeting specific goals and objectives.

Typically at this level, incumbents develop and recommend policies and 
procedures for financial reporting and cost analysis in specialized areas; 
develop or modify major segments of an accounting system including associated 
accounts, records, reports, and controls; prepare instructions for changes in 
the accounting system; provide advice and assistance to other Accountants on 
the more difficult problems; provide consultative service to campus officials; 
and may supervise the work of other accountants.

Accountant II - Not in use at the Irvine Campus.

Accountant I

Incumbents perform responsible and complex accounting duties with only general 
supervision.  The majority of accounting duties in a campus accounting office 
or other operational unit are performed at this level.

Typically at this level, incumbents supervise the preparation of journal 
entries, claims, and other accounting records; analyze and interpret 
accounting data and make recommendations and reports; perform internal audit 
of accounting systems and procedures; determine need and use of accounting 
data; prepare monthly operating statements of self-supporting departments or 
auxiliary enterprises; and provide advice and assistance to departmental and 
campus administrators.

Assistant Accountant

Incumbents perform accounting duties under the supervision of a higher level 
accountant. Assignments may be more limited than those at the Accountant I 
level, but the primary distinction is the degree of independence with which 
the incumbent performs a wide variety of professional accounting duties.

MINIMUM QUALIFICATIONS

Principal Accountant II

Graduation from college with a major in accounting and seven years of 
experience in accounting; or an equivalent combination of education and 
experience.

Accountant IV

Graduation from college with a major in accounting and six years of 
experience in accounting; or an equivalent combination of education and 
experience.

Accountant III

Graduation from college with a major in accounting and four years of 
experience in accounting; or an equivalent combination of education and 
experience.

Accountant II - Not in use at the Irvine Campus.

Accountant I

Graduation from college with a major in accounting and two years of 
experience in accounting; or an equivalent combination of education and 
experience.

Assistant Accountant

Graduation from college with a major in accounting; or an equivalent 
combination of education and experience.