State of Maryland


- Hourly / - BiWeekly /
- Monthly / $38,988.00-$61,649.00 Yearly






An Accountant Trainee is the entry level of work examining, analyzing and interpreting accounting systems, records and reports by applying generally accepted accounting principles in order to modify and maintain agency accounting systems, prepare financial reports or statements, and give fiscal advice to management. Employees in this classification do not supervise.

Employees in this classification receive close supervision from an Accountant Supervisor or other designated administrator.

Positions in this classification are evaluated using the classification job evaluation methodology. The use of this method involves comparing the assigned duties and responsibilities of a position to the job criteria found in the Nature of Work and Examples of Work sections of a class specification.

The Accountant Trainee, Accountant I and Accountant II are differentiated on the basis of degree of supervisory control exercised by the supervisor over these employees. The Accountant Trainee learns to perform duties under close supervision, the Accountant I performs duties under close supervision at times and under general supervision at other times depending on the complexity of the specific duty being performed, and the Accountant II performs the full range of duties and responsibilities under general supervision.


Learns to modify and implement manual and automated systems to meet the specific fiscal requirements of the agency;

Learns to interpret and apply pertinent laws and regulations to fiscal and accounting operations;

Learns to develop and revise accounting policies to improve accounting controls and efficiency;

Learns to formulate internal controls to ensure the reliability and security of funds and records;

Learns to review and authorize financial transaction records for submission to fiscal control agencies;

Learns to perform reconciliations of entire accounts by determining the materiality of exceptions, selecting the proper accounting treatment, gauging the effect of adjustments on the entire system and maintaining documentation for audit trails;

Learns to prepare financial reports and statements by ensuring that accounting records provide a reliable and adequate basis for required reports, developing and implementing procedures for producing reports, and analyzing and interpreting the reports;

Learns to assist with close-out by ensuring that items are properly accrued and adjusted at fiscal year end;

Learns to advise management on the status of accounts and recommend alternatives to improve the agency's financial position;

Learns to participate in the audit process of agency fiscal operations by providing auditors with explanations of accounting procedures, providing documentation of fiscal transactions and assisting in the formulation and implementation of corrective action plans precipitated by audit exceptions;

Learns to act as liaison with information processing and fiscal control agencies to resolve accounting records and systems problems;

Learns to adapt procedures and formulate reporting techniques to comply with Statewide fiscal requirements and special requirements of other funding sources;

Performs other related duties.


Specific educational and experience requirements are set by the agency based on the essential job functions assigned to the position.


Class Descriptions are broad descriptions covering groups of positions used by various State departments and agencies.  Position descriptions maintained by the using department or agency specifically address the essential job functions of each position.  

A Class Description provides information about the Nature of Work, Examples of Work, General Requirements and Acknowledgements for a classification in the Skilled Service in which all positions have been designated Special Appointments.  Required Knowledge, Skills and Abilities, specific  Minimum Education and Experience Requirements; Special Requirements; and recruitment and testing procedures are set by the using agency.  

This is a Skilled Service classification in the State Personnel Management System.  All positions in this classification are Skilled Service positions.  Some positions in Skilled Service classifications may be designated Special Appointment in accordance with the State Personnel and Pensions Article, Section 6-405, Annotated Code of Maryland.

This classification is not assigned to a bargaining unit, as indicated by the designation of S (Supervisor), M (Manager), T (Agency Head), U (Board or Commission Member), W (Student), X (Used by Agency or Excluded by Executive Order), or Z (Confidential).  As provided by State Personnel and Pensions Article, Section 3-102, Annotated Code of Maryland, special appointment, temporary, contractual, supervisory, managerial and confidential employees are excluded from collective bargaining.  Additionally, certain executive branch agencies are exempt from collective bargaining and all positions in those agencies are excluded from collective bargaining.      

Employees in this classification are eligible to receive overtime compensation. An employee who works more than the normal workweek is entitled to be compensated for that overtime as provided by the State Personnel and Pensions Article, Section 8-305, Annotated Code of Maryland.       

This classification is one level in a Non-Competitive Promotion (NCP) series. NCP promotions are promotions by which employees may advance in grade and class level from trainee to full performance level in a classification series.  In order to be non-competitively promoted to the next level in a NCP series, an employee must: 1) perform the main purpose of the class, as defined by the Nature of Work section of the class specification; 2) receive the type of supervision defined in the class specification and 3) meet the minimum qualifications of the classification  

Date Revised

July 21, 2017

Approved By

Director, Division of Classification and Salary

CLASS: 006730; EST: ; REV: 7/21/2017;

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