Bookkeeping, Accounting, and Auditing Clerks

Bookkeeping, accounting, and auditing clerks produce financial records for organizations. They record financial transactions, update statements, and check financial records for accuracy.

Bookkeeping, accounting, and auditing clerks typically do the following:

  • Use bookkeeping software as well as online spreadsheets and databases
  • Enter (post) financial transactions into the appropriate computer software
  • Receive and record cash, checks, and vouchers
  • Put costs (debits) as well as income (credits) into the software, assigning each to an appropriate account
  • Produce reports, such as balance sheets (costs compared to income), income statements, and totals by account
  • Check figures, postings, and reports for accuracy
  • Reconcile or note and report any differences they find in the records

The records that bookkeeping, accounting, and auditing clerks work with include expenditures (money spent), receipts (money that comes in), accounts payable (bills to be paid), accounts receivable (invoices, or what other people owe the organization), and profit and loss (a report that shows the organization's financial health).

Workers in this occupation have a wide range of tasks. Some in this occupation are full-charge bookkeeping clerks who maintain an entire organization's books. Others are accounting clerks who handle specific tasks.

These clerks use basic mathematics (adding, subtracting) throughout the day.

As organizations continue to computerize their financial records, many bookkeeping, accounting, and auditing clerks use specialized accounting software, spreadsheets, and databases. Most clerks now enter information from receipts or bills into computers, and the information is then stored electronically. They must be comfortable using computers to record and calculate data.

The widespread use of computers also has enabled bookkeeping, accounting, and auditing clerks to take on additional responsibilities, such as payroll, billing, purchasing (buying), and keeping track of overdue bills. Many of these functions require clerks to communicate with clients.

Bookkeeping clerks, also known as bookkeepers, often are responsible for some or all of an organization's accounts, known as the general ledger. They record all transactions and post debits (costs) and credits (income).

They also produce financial statements and other reports for supervisors and managers. Bookkeepers prepare bank deposits by compiling data from cashiers, verifying receipts, and sending cash, checks, or other forms of payment to the bank.

In addition, they may handle payroll, make purchases, prepare invoices, and keep track of overdue accounts.

Accounting clerks typically work for larger companies and have more specialized tasks. Their titles, such as accounts payable clerk or accounts receivable clerk, often reflect the type of accounting they do.

Often, their responsibilities vary by level of experience. Entry-level accounting clerks may enter (post) details of transactions (including date, type, and amount), add up accounts, and determine interest charges. They also may monitor loans and accounts to ensure that payments are up to date.

More advanced accounting clerks may add up and balance billing vouchers, ensure that account data is complete and accurate, and code documents according to an organization's procedures.

Auditing clerks check figures, postings, and documents to ensure that they are mathematically accurate and properly coded. They also correct or note errors for accountants or other workers to fix.


Archivists

Archivists appraise, edit, and maintain permanent records and historically valuable documents. Many perform research on archival material.

Archivists typically do the following:

  • Create and maintain accessible computer archives and databases
  • Organize and classify archival records to make it easy to find materials
  • Authenticate and appraise historical documents and archival materials
  • Provide reference services and help for users
  • Direct workers who help arrange, exhibit, and maintain collections
  • Safeguard records by copying to film, videotape, disk, or computer formats
  • Preserve and maintain documents and objects
  • Set and administer policy guidelines concerning public access to materials
  • Locate new materials and direct their acquisition and display

Archivists preserve many documents and records for their importance, potential value, or historical significance. Most archivists coordinate educational and public outreach programs, such as tours, workshops, lectures, and classes. Some work with the boards of institutions to administer plans and policies. In addition, archivists may research topics or items relevant to their collections.

Some archivists specialize in an area of history, such as colonial history, so they can more accurately determine which records in that area should be kept and should become part of the archives. Archivists also may work with specialized forms of records, such as manuscripts, electronic records, websites, photographs, maps, motion pictures, or sound recordings.

Archivists usually use computers to generate and maintain archival records. Professional standards for handling electronic archival records are still evolving. However, computer capabilities will continue to expand and more records will be stored and exhibited electronically, providing both increased access and better protection for archived documents.

Archives technicians help archivists organize, maintain, and provide access to historical documentary materials.


Environmental Engineers

Environmental engineers use the principles of engineering, soil science, biology, and chemistry to develop solutions to environmental problems. They are involved in efforts to improve recycling, waste disposal, public health, and control of water and air pollution. They also address global issues, such as safe drinking water, climate change, and sustainability.

Environmental engineers typically do the following:

  • Prepare, review, and update environmental investigation reports
  • Design projects leading to environmental protection, such as water reclamation facilities, air pollution control systems, and operations that convert waste to energy
  • Obtain, update, and maintain plans, permits, and standard operating procedures
  • Provide technical support for environmental remediation projects and legal actions
  • Analyze scientific data and do quality-control checks
  • Monitor progress of environmental improvement programs
  • Inspect industrial and municipal facilities and programs to ensure compliance with environmental regulations
  • Advise corporations and government agencies about procedures for cleaning up contaminated sites

Environmental engineers conduct hazardous-waste management studies in which they evaluate the significance of the hazard and advise on treating and containing it. They also design municipal water supply and industrial wastewater treatment systems and research the environmental impact of proposed construction projects. Environmental engineers in government develop regulations to prevent mishaps.

Some environmental engineers study ways to minimize the effects of acid rain, global warming, automobile emissions, and ozone depletion. They also collaborate with environmental scientists, planners, hazardous waste technicians, engineers, and other specialists, such as experts in law and business, to address environmental problems and sustainability. For more information, see the job profiles on environmental scientists and specialists, hazardous materials removal workers, lawyers, and urban and regional planners.


Industrial Engineers

Industrial engineers find ways to eliminate wastefulness in production processes. They devise efficient ways to use workers, machines, materials, information, and energy to make a product or provide a service.

Industrial engineers typically do the following:

  • Review production schedules, engineering specifications, process flows, and other information to understand manufacturing and service methods and activities
  • Figure out how to manufacture parts or products or deliver services with maximum efficiency
  • Develop management control systems to make financial planning and cost analysis more efficient
  • Enact quality control procedures to resolve production problems or minimize costs
  • Work with customers and management to develop standards for design and production
  • Design control systems to coordinate activities and production planning to ensure that products meet quality standards
  • Confer with clients about product specifications, vendors about purchases, management personnel about manufacturing capabilities, and staff about the status of projects

Industrial engineers apply their skills to many different situations from manufacturing to business administration. For example, they design systems for

  • moving heavy parts within manufacturing plants
  • getting goods from a company to customers, including finding the most profitable places to locate manufacturing or processing plants
  • evaluating how well people do their jobs
  • paying workers

In all these different projects, industrial engineers focus on how get the work done most efficiently, balancing many factors--such as time, number of workers needed, actions workers need to take, achieving the end with no errors, technology that is available, workers' safety, environmental concerns, and cost.

To find ways to reduce waste and improve performance, industrial engineers first study product requirements carefully. Then they use mathematical methods and models to design manufacturing and information systems to meet those requirements most efficiently.


Occupational Health and Safety Technicians

Occupational health and safety technicians collect data on the safety and health conditions of the workplace. Technicians work with occupational health and safety specialists in conducting tests and measuring hazards to help prevent harm to workers, property, the environment, and the general public. For more information, see the profile on occupational health and safety specialists.

Duties  

Occupational health and safety technicians typically do the following:

  • Inspect, test, and evaluate workplace environments, equipment, and practices to ensure they follow safety standards and government regulations
  • Collect samples of potentially toxic materials for analysis by occupational health and safety specialists
  • Work with occupational health and safety specialists to control and fix hazardous and potentially hazardous conditions or equipment
  • Carry out and evaluate programs on workplace safety and health
  • Demonstrate the correct use of safety equipment
  • Investigate accidents to identify why they happened and how they might be prevented in the future

Technicians conduct tests and collect samples and measurements as part of workplace inspections. For example, they may collect and handle samples of dust, mold, gases, vapors, or other potentially hazardous materials. They conduct both routine inspections and special inspections that a specialist orders. For more information about specialists, see the profile on occupational health and safety specialists.

Technicians may examine and test machinery and equipment such as scaffolding and lifting devices to be sure that they meet appropriate safety regulations. They may check that workers are using protective gear, such as masks and hardhats, as regulations say they must.

Technicians also check that hazardous materials are stored correctly. They test and identify work areas for potential health and safety hazards.

In addition to making workers safer, technicians work with specialists to increase worker productivity by reducing the number of worker absences and equipment downtime. They save companies money by lowering insurance premiums and worker compensation payments and by preventing government fines.

Technicians' duties vary based on where they are employed. For example, a technician may test the levels of biohazard at a waste processing plant or may inspect the lighting and ventilation in an office setting. Both of these inspections are focused on maintaining the health of the workers and the environment.

The responsibilities of occupational health and safety technicians vary by industry, workplace, and types of hazards affecting employees. The following are examples of types of occupational health and safety technicians:

Environmental protection technicians evaluate and coordinate the storage and handling of hazardous waste, the cleanup of contaminated soil or water, evaluation of air pollution, or other activities that affect the environment.

Health physics technicians work in places that use radiation and radioactive material. Their goal is to protect people and the environment from hazardous radiation exposure.

Industrial hygiene technicians examine the workplace for health hazards, such as exposure to lead, asbestos, pesticides, or contagious diseases.

Mine examiners inspect mines for proper air flow and health hazards such as the buildup of methane or other harmful gases.


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