Duties and Attributes of an accounts clerk

1. DUTIES AND ATTRIBUTES
OF AN ACCOUNTS OFFICE
CLERK
Section 9
Objective 2
Ayanna Charles-Ford

2. INTRODUCTION
• Accounts clerks are responsible for
preparing accurate records on a
timely basis and informing
management of any findings in the
accounts.

3. DUTIES
• Preparing of payroll
• Writing cheques
• Reconciling accounts
• Making ledger entries
• Preparing statements of account
• Writing up the cash book
• Preparing final acocunts

4. Preparing of payroll
• A payroll list is used to assist with the
preparation of payroll. This is a list of
payments made to employees that shows
how each employee’s pay is calculated.

5. Writing cheques
• One of the main functions of the accounts
office is to make payments to people and
businesses who are owed money by the
organisation. Cheques are a common
method of making payments

6. Reconciling accounts
• This means checking that all of the
information on a financial transaction is
correct on all the relevant documents.

7. Making ledger entries
• The two main types of ledger books that
are used by businesses are sales and
purchase ledgers where records of sales
and record of all purchases are made
respectively.

8. Preparing statements of
account
• This summaries all transactions that have
occurred during that month including
invoice totals, payments made, amounts
of debit and credit notes that have been
issued.

9. Writing up the cash book
• A cash book is a formal record of all
receipts and payments of a business. The
information is obtained from cash receipts,
cheque book stubs, records of payments
into the bank and bank statements.

10. Preparing final accounts
• Final accounts summarise the financial
information about a business over the
year. The documents used for this are the
trading account, the profit and loss
account and the balance sheet.

11. ATTRIBUTES
Integrity
•Honesty in dealing with monetary and
related matters.
Confidentiality
•Ability to safeguard information about the
firm’s financial position from unauthorized
persons.

12. ATTRIBUTES cont’d
Reliability
•Ability to complete assignments in a timely
manner.
•Accounts clerks can be depended on to
deal with all tasks thoroughly and
accurately.

13. REFERENCES
• Carysforth, C. et al (2012), Office
Administration for CSEC – A Caribbean
Examinations Council Study Guide,
Nelson Thornes UK.
• Ramtahal, F. (2013). Office
Administration, (2nd
ed.) Caribbean
Educational Publishers Trinidad.