Accounting Technician

Recruitment #24-1328-001


Classifies clerical accounting transactions; maintains, reconciles, and closes accounts; reviews and verifies accounting related documents and resolves discrepancies; and prepares data for financial statements.

Typical Duties

Verifies the accuracy and completeness of accounting data and determines the accounts affected and entries to be made.

Summarizes transactions and prepares control and posting documents.

Reviews posting documents to verify account designations and entries and posts entries to accounts.

Totals account entries and summarizes balances of detail accounts.

Initiates documents to transfer balances from detail accounts to summary accounts.

Reconciles accounts by comparing account balances with related data to assure agreement; reviews records and source documents to identify sources of discrepancies; and determines corrective entries required to balance accounts.

Determines entries necessary to reflect information not yet recorded.

Closes and balances accounts.

Separates and groups accounts as they will appear on financial statements.

Abstracts data from accounting records for use in prescribed statements and reports.

Researches accounts, reports, statements and source documents for specified information.

Utilizes computerized systems in the processing of accounting related data.

Answers inquiries from administrators, instructional staff, vendors and students regarding encumbrances, expenditures, account balances, and accounting procedures and policies.

Identifies significant changes in account balances, determines sources of changes, and prepares comparative data.

Reviews accounts to verify their accuracy and adequacy of supporting documents.

Inputs invoices and reconciles invoices, purchase orders or contracts and receiving documents in order to process appropriate payments.

May provide work direction to clerical accounting and other clerical staff assigned to the unit.

May process revolving fund reimbursements or other employee claims for reimbursement.

Performs related duties as assigned.

Distinguishing Characteristics

An Accounting Technician applies a basic knowledge of double entry accrual clerical accounting methods, techniques, and procedures in the maintenance of specific accounts which includes verifying documents, adjusting accounts, closing accounts, preparing data for accounting statements, and resolving discrepancies.


A Senior Accounting Technician applies a working knowledge of the District's accounting system while acting in a lead capacity with responsibility for overseeing the day-to-day operation of a small unit engaged in processing clerical accounting and other related documents.


An Accounting Assistant applies an entry-level knowledge of clerical accounting and standard cashiering methods; receives daily cash collections from various locations, reconciles cash with register receipts, prepares the daily bank deposit; and follows a fiscal unit's established practices and procedures in the clerical processing and recording of accounting transactions and information which includes coding, posting, checking, and matching documents.


Immediate supervision is received from a classified supervisor.  May provide work direction to Accounting Assistants and other clerical staff assigned to the unit.

Class Qualifications

Knowledge of:

Practices and procedures used in processing and recording of accounting information and transactions

Basic accounting principles and practices

Standard accounting codes, classification, and terminology

District's accounting policies, procedures, and requirements

Methods used in maintaining accounts

Cash verification systems and procedures

Cashiering procedures and practices

Office practices and procedures

Standard clerical banking procedures

Customer service techniques for public contact in person, on the phone, and in written communication

Business English, punctuation, spelling, and grammatical usage

Capabilities of computer systems, software, and hardware used in the processing of accounting data

Recordkeeping procedures

Skill in:

Use of computers and standard office equipment

Ability to:

Apply various accounting practices and procedures

Critically review source data and detect and correct errors in accounting records

Determine necessary adjusting entries between accounts

Make arithmetical computations rapidly and accurately

Post accounting data rapidly, neatly, and accurately in standard and electronic files

Maintain accurate accounting files and records

Prepare routine correspondence and reports

Follow written and oral directions

Effectively utilize computer equipment and software in the performance of duties

Work with frequent interruptions and under the pressure of recurring deadlines

Work effectively and cooperatively with District staff, students, and the public

Learn specialized governmental accounting practices and procedures

Learn specialized software applications

Entrance Qualifications

Education and Experience:

Graduation from high school or its equivalent


A.    Ten semester units of college-level accounting classes AND one year of full-time paid clerical accounting experience which must have included some use of computer equipment and software.


B    Ten semester units of college-level accounting classes AND one year of full-time experience as an Accounting Assistant with the Los Angeles Community College District.


  • Medical and dental insurance and vision care plans are provided for employees and their dependents.
  • A $50,000 life insurance policy is provided free of charge for each employee.
  • New employees receive 12 full-pay days and 88 half-pay days of illness leave.
  • 19 paid holidays per year.
  • Vacation days accrue annually beginning at 10 days and increasing incrementally to 24 days depending on years of service with the District. Vacation days for management and confidential positions begin at 15, 20, or 24 days.
  • Other paid time off includes: bereavement leave, personal necessity leave, court subpoena, and jury duty.
  • Employees become members of the Public Employees Retirement System. Employees are also covered by Social Security.
  • Employee Assistance Program

Selection Process

The examination process may consist of one or more parts which may include a training and experience evaluation, written test, performance test and/or oral interview.

Reasonable Accommodations

Our class specification generally describes the duties, responsibilities, and requirements characteristic of the position(s) within this job class. The duties, responsibilities, and requirements of a particular position within this class may vary from the duties of other positions within the class.

In accordance with the Americans with Disabilities Act (ADA), the Los Angeles Community College District provides reasonable accommodation to qualified individuals with covered disabilities on a case-by-case basis throughout the application, examination, and hiring processes and throughout employment. If an individual is in doubt about their ability to perform the duties and responsibilities of a position or possession of any other requirement noted in a class specification or job announcement, they should always apply for a position and request reasonable accommodation at the appropriate time.

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