TL;DR
- An accounting clerk, called an accounts assistant or finance assistant in the UK, does the routine transactional work of a finance team: recording and coding transactions, working the sales and purchase ledgers, banking and reconciling cash, checking figures and postings, preparing invoices and payments, and supporting payroll and month end. O*NET lists accounting clerk, account clerk and accounting assistant among the reported titles of bookkeeping, accounting and auditing clerks, whose tasks include checking figures, postings and documents for correct entry, mathematical accuracy and proper codes, and reconciling or reporting discrepancies.
- The duties fall into seven groups: recording and coding, the ledgers, cash and bank, checking and reconciling, invoices and payments, payroll and returns, and month end and reports. The Skills England standard describes the role as assisting the team of accountants with junior accounting duties; the clerk differs from the bookkeeper, who may keep a whole small business's books alone, from the accounts payable or receivable clerk, who owns one ledger, and from the accountant, who interprets and reports on what the clerk has recorded.
- Employers ask for accuracy, a methodical approach, confidence with accounting software and spreadsheets, discretion and a 'right first time' attitude, with a level 2 accounting or bookkeeping certificate or the accounts or finance assistant apprenticeship as the usual route in. Write the advert around the ledgers and systems the clerk will work with and the month-end timetable, and set objectives on accuracy and timeliness rather than volume.
Every figure an accountant reports was first entered by somebody, coded to an account, matched to a document and reconciled to a bank statement. That somebody is the accounting clerk. The accounting clerk job description is usually copied from a job board and reads as a list of ledgers; the better version says which ledgers, which system, what the month-end timetable is and where the job leads, because those decide who applies and whether the numbers are right.
This article sets out the duties and responsibilities of an accounting clerk using three primary sources, the US O*NET occupational database, the Skills England accounts or finance assistant standard and the UK National Careers Service, explains what the titles mean, groups the work into seven duties, separates the clerk from the bookkeeper, the accounts payable or receivable clerk and the accountant, lists the skills and qualifications, and gives a job description template with objectives.
An accounting clerk's objectives are the easiest in the business to write and the most often left unwritten: accuracy and timeliness, measured every month. See how New Dynamics Goals & OKRs keep a clerk's objectives and progress in one place, ready for the review cycle.
What is an accounting clerk?
An accounting clerk does the routine transactional work of a finance function: recording and coding transactions, maintaining ledgers, handling cash and bank, checking and reconciling, preparing invoices and payments, and supporting payroll, returns and month end. The clerk works under an accountant or finance manager and is the first line of accuracy.
O*NET lists “Accounting Clerk”, “Account Clerk”, “Accounting Assistant”, “Accounting Associate” and “Accounting Technician” among the sample of reported job titles for bookkeeping, accounting and auditing clerks, alongside accounts payable and accounts receivable clerks. Its tasks include “operate computers programmed with accounting software to record, store, and analyze information”, “check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes”, “receive, record, and bank cash, checks, and vouchers”, “code documents according to company procedures”, “reconcile or note and report discrepancies found in records”, “classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers”, “match order forms with invoices”, “reconcile records of bank transactions” and “prepare trial balances of books”.
The Skills England accounts or finance assistant standard, the level 2 apprenticeship for the role in England, describes the occupation as “an integral part of the team responsible for maintaining an efficient and accurate finance function within a business”, “responsible for assisting the team of accountants with junior accounting duties”, whose work “could include basic bookkeeping activities, working with sales and purchase ledgers, running calculations to ensure that records and payments are correct, recording of cash and data entry”. The standard notes that the duties “can vary massively depending on the team structure and size of business”, and that the assistant may work in-house, for an accountancy firm or bookkeeping practice, or in a shared service centre.
Accounting clerk, accounts assistant, finance assistant, accounts clerk
The titles describe the same job. Accounting clerk and account clerk are the American titles; accounts assistant, finance assistant and accounts clerk are the British ones; accounting technician usually implies a qualification. In India and several other countries the same role is advertised as accounts executive. Use the title candidates in your market search for, and say in the first line which ledgers and systems the job covers.
Accounting clerk duties and responsibilities: seven groups
Grouped from the O*NET tasks and the standard's occupational profile, the work has seven parts.
- Recording and coding. Enter transactions in the accounting system; code documents to the right account, cost centre and tax treatment according to company procedures; file the supporting documents so an auditor can find them.
- The ledgers. Work the sales and purchase ledgers: post invoices and credit notes, allocate receipts and payments, chase or query as the process requires, and keep supplier and customer accounts accurate.
- Cash and bank. Receive, record and bank cash, cheques and card receipts; prepare bank deposits; reconcile records of bank transactions to the bank statement; handle petty cash.
- Checking and reconciling. Check figures, postings and documents for correct entry, mathematical accuracy and proper codes; reconcile control accounts; note, report and help resolve discrepancies. This is the duty that defines the role.
- Invoices and payments. Calculate, prepare and issue invoices, statements and bills; match order forms, delivery notes and invoices; prepare payment runs and expense reports for approval.
- Payroll and returns. Prepare and process payroll information; support tax and VAT returns and other government submissions with accurate, timely data.
- Month end and reports. Prepare trial balances; compile schedules and reports on cash receipts, expenditure, payables and receivables; keep inventory or fixed asset records where the business needs them; support the year-end audit.
Accounting clerk vs bookkeeper vs AP clerk vs accountant
| Role | Scope | Owns |
|---|---|---|
| Accounting clerk | Transactional work across the finance team | Accurate entries, reconciliations and month-end tasks assigned |
| Bookkeeper | Often a whole small business's books, alone or in practice | The complete books to trial balance |
| Accounts payable or receivable clerk | One ledger, at volume | Suppliers paid or customers collected |
| Accountant | Interpretation, reporting, compliance and advice | The accounts, the returns and the judgement calls |
O*NET groups the clerk, the bookkeeper and the AP and AR clerks in one occupation because the tasks overlap; the difference is scope and ownership. The bookkeeper job description covers the version that owns the whole books, the accounts payable job description the single-ledger version, and the accountant job description the rung above. The National Careers Service's finance officer profile describes the next step in many organisations: processing transactions, dealing with payroll, invoices, expenses and VAT, supporting audits and producing reports for managers, with progression to senior finance officer, finance manager or training as an accountant.
Skills employers look for
The Skills England standard lists the skills for the occupation: attention to detail, meaning the ability to examine data to identify issues, reconcile data to minimise errors, plan and review work, and recognise and rectify errors; communication that deals effectively with stakeholders, avoids jargon and listens; use of office and accounting software to input and manage data accurately, keeping accounting information secure; and personal effectiveness in organising and prioritising work to meet deadlines and supporting the team. Its behaviours include teamwork, a commitment to learning and seeking feedback, and professionalism with “a ‘right first time’ approach”.
For the advert, add:
- Reconciliation as a habit. The clerk who checks before posting rather than after the month closes.
- Confidence with the system and spreadsheets. Name the accounting package; O*NET's first task is operating the accounting software.
- Discretion. Payroll, supplier terms and customer balances are confidential.
- Calm at month end, when everything is due at once.
Qualifications and progression
Entry. Employers usually ask for a level 2 accounting or bookkeeping certificate or a willingness to gain one. The Skills England standard says individual employers set their own entry requirements, that the apprenticeship typically lasts twelve to fourteen months, and that apprentices take a professional qualification chosen by the employer from the AAT, ACCA, IAB or ICB level 2 certificates. O*NET places the occupation in Job Zone three, medium preparation: vocational training, related experience or an associate's degree. The National Careers Service lists college courses in accounting and bookkeeping, a T Level in accounting and apprenticeships as routes into finance roles.
Knowledge the role needs. The standard names basic accountancy concepts and double entry bookkeeping, bookkeeping controls, how accounting systems keep track of transactions, the basics of internal control, and awareness of the commercial law that touches accountancy, such as contracts, data protection and anti-money laundering.
Progression. Senior accounts assistant or finance officer, then assistant accountant and, with a professional qualification, accountant or finance manager. Say in the advert whether the business supports study and how.
Accounting clerk job description template
Job title: Accounting Clerk (or Accounts Assistant, Finance Assistant)
Reports to: Accountant, Finance Manager or Financial Controller
Scope: State the ledgers covered, the accounting system, the number of transactions or suppliers and customers in a typical month, the month-end timetable and whether the role is in-house, in practice or in a shared service centre.
Purpose: Keep the finance function's transactions accurate and on time: recorded and coded correctly, reconciled to the bank and the ledgers, invoiced and paid to procedure, and ready for month end and audit.
Responsibilities:
- Record and code transactions in the accounting system according to procedures; file supporting documents.
- Maintain the sales and purchase ledgers: post invoices and credit notes, allocate receipts and payments, resolve queries.
- Receive, record and bank cash and receipts; reconcile bank transactions; manage petty cash.
- Check figures, postings and documents for accuracy and correct coding; reconcile control accounts; report and help resolve discrepancies.
- Prepare and issue invoices and statements; match orders, delivery notes and invoices; prepare payment runs and expense claims for approval.
- Prepare payroll information and support VAT and other returns.
- Prepare trial balances and month-end schedules; support the year-end audit.
Skills and experience:
- Level 2 accounting or bookkeeping certificate, or the accounts or finance assistant apprenticeship, or willingness to study; state which.
- Experience in a finance role desirable; confident with accounting software and spreadsheets, state the package.
- Accuracy and a methodical approach; the ability to spot and correct errors before they are posted.
- Clear communication with colleagues, suppliers and customers; discretion with confidential information.
- Organised to meet month-end deadlines; a team player with a right-first-time attitude.
Working pattern: State the hours, any hybrid arrangement and the month-end and year-end peaks.
Progression: Finance officer or assistant accountant; state the study support offered.
Objectives for the appraisal
The clerk's objectives are accuracy and timeliness, measured monthly:
- Accuracy. Postings corrected after review as a proportion of postings made; reconciling items cleared within the month.
- Timeliness. Bank reconciliations, ledger close and month-end schedules delivered by the agreed dates.
- Process. Coding and filing to procedure, so the auditor finds what they need first time.
- Development. Progress through the qualification and one new duty taken on each half year.
Frequently asked questions
What are the duties and responsibilities of an accounting clerk?
Recording and coding transactions, maintaining the sales and purchase ledgers, banking and reconciling cash, checking figures and postings for accuracy, preparing invoices and payments, supporting payroll and returns, and preparing trial balances and month-end schedules. The US occupational database lists checking figures, postings and documents for correct entry, mathematical accuracy and proper codes, and reconciling or reporting discrepancies, among the tasks.
What is the difference between an accounting clerk and a bookkeeper?
Scope and ownership. A bookkeeper often keeps a whole small business's books to trial balance, alone or in a practice; an accounting clerk does transactional work within a finance team under an accountant, and the Skills England standard describes the role as assisting the accountants with junior accounting duties. The tasks overlap; the US occupational database groups the two in one occupation.
What is the difference between an accounting clerk and an accountant?
The clerk records, checks and reconciles; the accountant interprets, reports, files the returns and advises. The clerk's output is accurate ledgers and reconciliations; the accountant's is the accounts and the judgement calls on them.
What qualifications does an accounting clerk need?
Usually a level 2 accounting or bookkeeping certificate, such as the AAT, ACCA, IAB or ICB certificates the Skills England standard lists, or the accounts or finance assistant apprenticeship, which typically lasts twelve to fourteen months. Employers set their own entry requirements, and many hire on accuracy and attitude and support study.
What skills make a good accounting clerk?
Attention to detail, including the ability to examine data for issues and reconcile it to minimise errors; confidence with accounting software and spreadsheets; clear communication without jargon; organisation to meet deadlines; discretion; and, in the standard's words, a right-first-time approach.
Your next step: name the ledgers and the month-end dates
- List the ledgers, the system and the volumes the clerk will handle.
- Write down the month-end timetable and put it in the advert.
- State the qualification level required and the study support offered.
- Set objectives on accuracy and timeliness, and review them each quarter.
For a plan that turns a new clerk's first month into a confident first quarter, read and download our employee onboarding guide. The guide is free to read, and the PDF uses our short download form.
Want objectives, quarterly reviews and the study plan for finance staff in one place, without chasing forms? Book a New Dynamics demo and bring your current review form. You can also email contact@new-dynamics.com.
