Bookkeeping, Accounting, and Auditing Clerks

Bookkeeping, accounting, and auditing clerks compute, classify, and record data to help organizations keep complete and accurate financial records.

Duties

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

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

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

The records that bookkeeping, accounting, and auditing clerks work with include expenditures (money spent) and receipts (money that comes in). They also work with accounts payable (bills to be paid) and receivable (invoices, or what other people owe the organization), and they may produce profit and loss statements (reports that show the organization’s financial health).

These clerks use basic mathematics, such as addition and subtraction, throughout the day.

Bookkeeping, accounting, and auditing clerks use specialized computer accounting software, spreadsheets, and databases to enter information from receipts or bills. They must be comfortable using computers to record and calculate data.

These workers also may take on additional tasks, such as payroll, billing, purchasing, 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 and credits.

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.

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

More advanced accounting clerks may add and balance billing vouchers, ensure that account data are 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. For small errors, such as those in transcriptions, they may make corrections themselves. For major discrepancies, they typically notify senior staff, including accountants and auditors.

Bookkeeping, accounting, and auditing clerks held about 1.6 million jobs in 2024. The largest employers of bookkeeping, accounting, and auditing clerks were as follows:

The professional, scientific, and technical services industry includes the accounting, tax preparation, bookkeeping, and payroll services subindustry.

Bookkeeping, accounting, and auditing clerks usually work in an office setting. Bookkeepers who work for multiple firms may visit their clients’ places of business. They often work alone, but sometimes they collaborate with accountants, managers, and auditing clerks from other departments.

Work Schedules

Most bookkeeping, accounting, and auditing clerks work full time. They may work extra hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly or yearly accounting audits are performed.

Entry requirements vary for bookkeeping, accounting, and auditing clerks. Some employers require or prefer that workers have taken college courses or have a degree in accounting or a related field. Others may hire workers who have a high school diploma. These workers also learn some of their skills on the job.

The median annual wage for bookkeeping, accounting, and auditing clerks was $49,210 in May 2024.

Employment of bookkeeping, accounting, and auditing clerks is projected to grow 6 percent from 2024 to 2034, decline.

About 170,000 openings for bookkeeping, accounting, and auditing clerks are projected each year, on average, over the decade. Many of those openings are expected to result from the need to replace workers who transfer to different occupations or exit the labor force, such as to retire.