BOOKKEEPER · 2014-01-14 · sider the small office or company with only one bookkeeper doing all...
Transcript of BOOKKEEPER · 2014-01-14 · sider the small office or company with only one bookkeeper doing all...
ED 107 955
DOCUMENT RESUME
95 CE 004 168
AUTHOR Harnish, Ronald; And OthersTITLE An Analysis of the Bookkeeping 0 cupation.INSTITUTION Ohio State Dept. of Education, Columbus.' Div. of
Vocational Education.; Ohio Sta e Univ., Columbus.Trade and Industrial Education instructionalMaterials Lab.
SPONS AGENCi Office of Education (DH7W),\Wishington, D.C.PUB DATE 35NOTE, 78p.; For related documents/ see CE 004 160-167, CE
---.-----------
/004 169-206, CE 004 263-268: and CE 004 425-427
\\EDRS PRICE MF-$0.76 HC-$4.43 PLUS POSTAGEDESCRIPTORS *Bookkeeping; Business Skills; CommuniCation Skills;
*gob; Analysis; Knowledge Level; *Occupat 'nal
i
Info nation; Office Occupations; Safety; Sk' 1Anal sis; Skill Development; *Task Analysis;Perf rmance; Work Attitudes
ABSTRACTThe gene al purpose of.the occupational analysis_ is
to provide wo able, ba i6 information dealing with tile many andvaried duties p rforme in the bookkeeping occupation. The document,opens with a bri int oduction followed by a job description-. Thebulk of 'the docume t,is presented in table form. Eight duties arebroken down into a,number of tasks and fqr each task a two-page table--is presented, showing n the'first page: tools, equipment, materials,objects acted upon; per.ormance knowledge' (related also to decisions,cues and errots); safety=7hazird; and on the second page; science;math--number systems; and. communicatione(performance modes,examples,, and skills and concepts). The dities include: preparingpayroll, cash receipts, and accounts payable; recording accountsreceivable; reconciling bank'stateient; maintaining inventory controlrecords; performing,cash,disbursements function; and assisting inpreparation of financial statements. A IliSt of offics safety hazardsis appended. (BP)
************************************************************************. Documents acquired by ERIC include many informal unpublished . *
* materials not available fromoother sources. ERIC makes every effort ** to obtain the best copy available. nevertheless, iteis of marginal *
* reproducibility are often encountered and this affects, the quality. ** of the microfiche and hardcopy reproductions ERIC makes available *
* via the ERIC Document Reproduction Service (EDRS). kDAS is not* responsible for the quality o' 'the original documentYReproductions ** supplied by EDRS are the best that can be made from the original. *
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0
AN ANALYSIS OF THE
BOOKKEEPING OCCUPATION
Ronald Harnish
Instructor, Office Machines
Choffin Career Center
Youngstown,
Ohio
Developed By
Jerry Russelo
Consultant
Certified Public Accountant
Columbus,
Ohio
Occupational Analysis
E.P.D.A. Sub Project 73402
June 1, 1973 to December 30,
1974
Director:' Tom L. Hindes
Coordinator:
William L. Ashley
The Instructional MaterialsLaboratory
Trade and Industrial Education
The Ohio State University
Pamela S. Lyons
Instructor -IOE
Linden McKinley High School
Columbus,
Ohio
"The activity which is the subjectof this report was supported inwhole o: in part by the U.S. Officeof Education, Department of Health,Education, and Welfare. However,the opinions expresded herein donot reflect the position or policyof the U.S. Office of Education,and no official endorsement by theU.S. Office of Education should beinferred."
TABLE OF CONTENTS
Foreword
Preface vii
Acknowledgment : ix
Job Description xi
DutiesA PrepaAng Payroll 1
B Preparing Cash Aeceipts 9
C Recording Accounts Receivable 21
D Reconciling Bank Statement 41
E Maintaining Inventory Control Records .47
F Preparing Accounts Payable 55
G Performing Cash Disbursements Function 63
H Assist in Preparation of Financial Statements 69
Appendix 75
FOREWORD
The occupational analysis project was conducted by The Instructional MaterialsLaboratory, Trade and Industrial Education, The Ohio State University in con-
junction with the State Department of Education, Division of Vocational Educa-
tion pursuant to a grant from the U.S. Office of Education.
The Occupational Analysis project was proposed and conducteeto train voca-
tional educators in the techniques of making a comprehensive occupational
analysis.' Instructors were Pelected_from Agriculture, Business, Distributive,
Home Economics and Trade and Industrial Education to gain experience in
developing analysis documents for sixty-one different occupations. Represen-
tatives from Business, Industry, Medicine, and Education were involved with
the vocational instructors in conducting the analysis process.
The project was conducted in three phases. Phase °he involved the rianning
and development of the project strategies. The analysis process was based
on sound principles of learning and behavior. Phase two was the identifica-
tion, selection and orientation of all participants. The training and work-
shop sessions constituted the third phase.. Two-week workshops'were held
d ring which teams of vocational instructors conduCted an analysis of the
o cupations in-which they had employment experience. The instructors were
ssisted by both occupational consultants and subject matter, specialists.
he project resulted in producing one hundred two trained vocational instruc-
tarsai-a-ble of conducting and assisting in a comprehensive analysis of
various occupations,. Occupational analysis data were generated for sixty-one
occupations. The analysis included a statement of the various tasks perTormed
in each occupation. For each task the following items were identified:
tools and equipment; procedural knowledge; safety knowledge; concepts and
skills of mathematics,. science and communication needed for successful per-
formance in the occupation. The analysis data provided a basis for generating
instructional materials, course outlines, student performance objectives,
criterion measures as well, as identifying specific supporting skills and
knowledge in the academic subject areas.
6
PREFACE
When considering the position of bookkeeper in relation to the development of.dutiesand tasks involved-with the occupation, it is necessary to determine what is meant by
the term bookkeeper as it is considered by some to be synonomous with accountant and by
others to be just a small part of the entire accounting function. Therefore, the
definition is based on the Dictionary of Occupational Titles. This definition is.
included in the job description.
In analyzing the range of tasks a bookkeeper might perform, the writers have to con-
sider the small office or company with only one bookkeeper doing all tasks to the large,multi - million dollar corporation in which one person would perform a small sub-tasks in
the'completion of the larger task. ' .
AlthoUgh an entry level bookkeeping clerk may need only a knowledge of the operation of
a ten-key adding machine and basic arithmetic skills; beyond this entry level job, a firm
understanding of the accounting cycle And accounting terminology is a necessary requirement
for the job of bookkeeper.
It should also be noted that a bookkeeper should be able to perform repetitive tasks for
extended periods of tire. and should be constantly aware of apparent discrepancies which
are defined as errors common.in bookkeeping (basic arithmetic mistakes, transposition of
numbers, extension errors, and mistakes in recording names and/or figures).
vii
\.
ACKNOWLEDGMENT
We wish to acknowledge the,valuable assistance rendered by the following
subject matter specialists. They provided input to the vocational instruc-
tors in identifying related skills and. concepts of each respective subject
matter. area and served as training Assistants in the analysis process during
the two-week Workshops.
'Rollin M. Barber, PsychologyThe Ohio State UniversityCOlumbus, Ohio
Jodi Beittel, CommunicationsColumbus, Ohio
Diana L. Buckeye, MathematicsUniversity of Michigan
Avon Lake, Ohio
Rick Fien, ChemistryThe Ohio State University 1
Beachwood, Ohio
N.S. GidWahl, ChemistryColumbus Technical InstituteColumbus, Ohio
Bruce A. Hull, BiologyThe Ohio State UniversityColumbus, Ohio
Donald L. Hyatt, PhysicsWorthington High SchoolWorthington, Ohio
tit ix
Glenn Mann, CommunicationsColumbus, Ohio
-Jerry McDonald', Physical SciencesColumbus Technical InstituteReynoldsburg,-Ohio
Colleen Osinski, PsychblogyColumbus Technical InitituteColumbus, Ohio
David Porteous,,,Coilmlunications
University of ponnedticutColchester, Cohnectiiut
t:?
James_ A. Sherlock, CommunicationsColumbus Technical InstituteColumbus, Ohio
Jim VanArsdall, MathematicsWorthington High SchoolWorthington,' Ohio
Lillian Yontz, BiologyThe Ohio State UniverdityCaldwell, Ohio
Acknowledgment is extended to the following I.M.L. staff members for their role,in conducting the workshops; editing, revising, proofing and typing the analyses.
Faith Justice Research Associate
Sheila Nelson Administrative Assistant
MarshaOpritza Editorial Consultant
Rita Buccilla TypistPeg Bushelman Typist
Carol Fausnaugh Typist'
Mindy Fausnaugh Typist
Rita Hastings Typist
Carol Hicks Typist
Sue Holsinger Typist
Barbara Hughes Typist
Carol Marvin, Typist
Patti Nye Typist
Kathy Roediger Typist
Mary Salay Typist
JOB DESCRIPTION
A bookkeeper* keeps records of financial transactions of establishment; verifies and entersdetails of transactions as they occur or in chronological order in account and cash journalsfrom items, such as sales slips, invoices, check stubs, inventory records, and requisitions;summarizes details on separate ledgers, using adding machines, and transfers, data togeneral ledger, balances books And_coMpiles reports to show statistics, such as cash receiptsand expenditures, accounts payable and receivable, profit and loss, and other items pertinentto the operation of a business; calculates employee wages from plant records or time Cardsand makes up checks or withdraws cash from bank 'for payment of wages; may prepare with-holding, Social Security and other tax reports; may compute, type and mail monthly statementsto customers; may complete books to, or through, trial balance; and may operate calculating
and bookkeeping machines.
*Reference DICTIONARY OF OCCUPATIONAL TITLES P.66
xi
Duty A PieparihrPaYroll
1 Prepare payroll register
2 Prepare payroll checks3 Summarize payroll, register
(TA
SK
ST
AT
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EN
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PREPARE PAYROLL REGISTER
12
TOOLS, EQUIPMENT, MATERIALS,
OB
JEC
TS
AC
TE
D U
PO
N
.
PERFORMANCE KNOWLEDGE
.
SAFETY --- HAZARD
Payroll register
Payroll records
Time cards
-.
Adding machine or calculator
Deduction tables
Personnel files
Employee earning records
f.
List employees alphabetically on pay-
roll register
Transfer exemption information from
payroll records to payroll register
Put rate on payroll register
Verify time cards
Compute employee gross earnings
----
Compute necessary deductions
Compute net earnings
Obtain-approval of supervisor
Compare dollar amounts and total hours
to previous payroll periods for
reasonableness
,
Compute deductions as Z of gross'pay-
roll and compare to previdus periods
Foot payroll register '1,
.
Post from payroll register to employee
earning record
..
Accumulate individual employee earning
records
,
.
.
° See Appendix
-----
.
--
DECISIONS
CUES
/
ERRORS
,
.
. Determine if all employees are listed
termine if all gross earning_Ar
correct
____
Determine if all deductions are
correct
Determine if all net earningsare"
correct
_Apparent discrepancjes
-----
%.
..
.,
..
,.
.
.
,
.
numbers
Transposition of
,
,
Extension errors
' 1
Incorrect information listed
1
.
.
(TA
SK
ST
AT
EM
EN
T)
PREPARE PAYROLL REGISTER
SCIENCE
------
---
MATH
NUMBER--SYSTEMS
,
.
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in
recall;
and be able to stay current with the job; as
well as
display the following personality traits:-
honesty reliability, perseverance, integrity,
loyalty, adaptability, flexibility, and
confidentiality
,
_
Worker should haVe an understanding of adding,
subtr1lact-
ing, multiplying and 6
ing all rational numbers'
Change mixed numbers to
,per fractions
Change-percents to fract-..1
and fractions to percents
Find a percent of a -numhe
.0 what one percent one nu
ber is-of another
.
Numerical manipulation of form'ila involving three
facto
Worker needs basic(( understanding of rate
and percents
Worker should be aiizare of transposition errors in
balancing function and methods` of locating such er ors
..
COMMUNICATIONS
.
--PERFORMANCE MODES
EXAMPLES
SKILLS/CONCEPTS
Reading
/Listen ing
/ ,
Wr ling
,..
Follow- instructions, ,g. memos,
procedures,.ert.
Follow general instructions
.
Create and write internal reports
Comprehension, Process report/
instructions- written and oral,
Progress report- written and oral
Logic, Discriminate facts from
non-facts, Concet ration
.
Penmanship (legibility), Spelling
Vocalulary-general/technical (ac-
counting),
-ity of expression
.
41:4
3
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AC
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Payroll Llegiste
\.
Maintain numeric control of checks
See Appendix
Payroll checks
\Type check
Check protecter
_.
,
Enter check number on payroll reg,
Check signer
ister
,
.-
'Adding machine or calculator
Operate check protector
:_
/
Typewriter
Take checks to supervisor for ap-
-$
.
proval
_.-
Operate check signer
- -
----------._
Forward checks for distribution
.
_\
Foot payrolkcheck information for
_.
agreement with payroll register
,
DE
CIS
ION
SC
UE
SE
RR
OR
S
,Determine if checks are properly
Apparent discrepancies
Transposition of numbers
prepared
Iiicorrect information recorded
.
_
..
.
.
-
,
..
.
$
,
,.,
,I i,
,,,,A
ry
,I,
ST
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(TA
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PREPARE- PAYROLL CHECKS
SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recall,
and be able to stay current with the job; AS well as
display the following personality traits:
honesty, reliability, perseverance, integrity,
loyalty, adaptability, flexibility, and confiden-
tiality
Addition and subtraction of whole numbers
Addition and subtraction of decimal fractions
Sequential ordering
Worker should be aware of transposition errors in the
balancing function and methods of locating such errors
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
Reading
Listening
Writing
EX
AM
PLE
S
Follow instructions, eg. memos,
procedures,etc.
FolloCigeneral instructions
Create and write internal reports
SK
ILLS
/CO
NC
EP
TS
Comprehension, Process report/instruc-
tions-written-and oral, Progress
report -written and oral
Logic, Discriminate facts from
non-facts, Concentration
Penmanship
(legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression
5
,
1G(T
AS
K S
TA
TE
ME
NT
)SUMMARIZE PAYROLL REGISTER
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
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,-
PE
RF
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NO
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SA
FE
TY
HA
ZA
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Payroll register
Foot all columns in payroll register
See Appendix
Adding machine or calculator
Recap account distribution on gros
Chart of accounts
.salaries
Make account distribution on all
other columns
I
Prepare journal entry
.00-
-
_.
Post to general ledger
.
Prepare payroll accruals as neced7
_sary
..
DE
CIS
ION
SC
UE
SE
RR
OR
S
Decide if register foots and cross
foots
Apparent discrepancils
Transposition of numbers
-
_.
-Extension errors
on recorded
Incorrect information
I'
/"
..
..
.,
(TA
SK
ST
AT
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EN
T)
SUMMARIZE PAYROLL REGISTER
lb
SC
IEN
CE
MATH
NU
MB
ER
SY
ST
EM
S
_
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recall,
and be able to stay current with the job; as well as
display the following personality traits:
honesty, reliAbility, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
.
,
.
,
,
Addition and subtraction of whole numbers
Locate by approximation rational numbers and intergers
on the number line (sequential
ordering)
-Worker should be aware of transposition errors in the
balancing function and methodi of locating such errors
,
f
J
CO
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UN
ICA
TIO
NS
PE
RF
OR
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OD
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EX
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PLE
SS
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PT
S.
--, ..-
--\
..
.
Reading
Listening
.
,
Writing
. -
Follow instructions, eg. memos,
procedures, etc.
Follow general instructions
.
.
Create and write internal' reports
,
Comprehension, Process report/
instructions-written and oral,
Progress report-written and oral
Logic, Discriminate facts from
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical (at-
counting), Clarity of expression
1 7
7
Duty'll Preparing Cash Receipts
1 Inspect money orders and checks2 Prepare deposit slips3 Process cash and tradeldiscounts4 Summarize daily cash rdeipts5 Post subsidiary receivable ledger
9
(TA
SK
ST
AT
EM
EN
T)
INSPECT MONEY ORDERS AND CHECKS
1-9
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
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NP
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FO
RM
AN
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KN
OW
LED
GE
SA
FE
TY
HA
ZA
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'
Customer money orders and checks
Inspect for signature
Inspect for proper date
Inspect for endorsement
DE
CIS
ION
S
Determine if valid
CU
ES
Cus
tom
er n
ame
Apparent discrepancies
See Appendix
ER
RO
RS
Passing an invalid check or money
order
(TA
SK
ST
AT
EM
EN
T)
INSPECT MONEY ORDERS AND CHECKS
SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S
--
BEHAVIORAL SCIEN
Worker must be accurate, proficient, precise in re-
call, and be able to stay current with the job; as
well as display the following personality traits:
honesty, reliability, perseverande, integrity,
loyalty, adaptability, flexibility, and confiden-
tiality
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
Reading
Listening
Writing
EX
AM
PLE
S
Follow instructions, eg. memos,
procedures, etc.
Follow general instructions
Create and write internal reports
SK
I LLS
/CO
NC
EP
TS
Comprehension, Process report/
instructions-written and oral,
Progress report-written and oral
Logic, Discriminate facts from
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression
1
(TA
SK
ST
AT
EM
EN
T)
PREPARE DEPOSIT SLIPS
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TSACTED UPON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
E''
SA
FE
TY
HA
ZA
RD
Deposit slip
Customer checks
(cash)
Adding wachine of calculator
....
.
List checks .on deposit slip
..
.
.Total checks
Total cash
Total checksrand cash
......i
Record date
Check deposit total with-cash re-
ceipts journal daily total for
agreement
Send to bank for deposit
.
See Appendix
.
_
0
DE
CIS
ION
SC
UE
SE
RR
OR
S
Determine validity.of deposit slip
414 Checks endorsed properly
Appropriate bank.deposit slip used
,.
Invalid deposit slip
(TA
SK
ST
AT
EM
EN
T)
PREPARE DEPOSIT SLIPS
SC
IEN
CE
MA
TH
-NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in
recall, and be able to stay current with the job;
as'well as display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
Addition and subtractio4of Whole numbers,
Addition and subtraction of decimal fractions
Worker should be aware of transposition errors in the
balancing function -and methods of locating such
errors
CO
MM
UN
ICA
TIO
NS
.P
ER
FO
RM
AN
CE
MO
DE
S
Reading
Listening
Writing
EX
AM
PL
Follow instructions, eg. memos,
procedures, etc.
Follow general instructions
Create and write internal reports r
SK
I L
LS/C
ON
CE
PT
S
Comprehension, Process report/
instructions-written and oral,
Progress report-written and oral
Logic, Discriminate facts from
non-facts, Concentration
_Penmanship (legibility),- Spelling,
Vocabulary - general /technical (ac-
counting), Clarity of expression
?.2
13
"23
(TA
SKSTATEMENT)
PROCESS CASH ANLY'TRADE
DISCOUNTS
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
PO
NP
ER
FO
RM
AN
CE
KN
OW
LED
GE
SA
FE
TY
' H
AZ
AR
D.
Customer check
Copy-..remittance advice
Copy of company policy (re:discount)
,
Calculator or ten key adding
machine
..
..
.
.
.
Compute discounts
Have discount approved by
supervisor
.
,
.
'
See Appendix
.
.
- .
DE
CIS
ION
SCUES
_E
RR
OR
S
Decide proper discount rate
Customer.class
'
Decide if discount is correct
Apparent discrepencies (shipping
date, date of invoice, etc.)*
..
.,
.-
.
.
,
Too little or too much discount
taken
.
.,
.
.
(TASK STATEMENT)
PROCESS CASH AND TRADE- DISCOUNTS
SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCE:
,
Worker must be accurate, proficient, precise in re-
call, and be able to-stay current with.the Job;
as well as display the following personality traits:
honesty, reliability, perseverance, integrity,
loyalty;, adaptability, flexibility, and' confidentiality
Worker should have an understanding of adding, subtract=
ing, multiplying, and dividing all gyrational numbers
Worker needs intuitive concepts of area.and volume
Rounding off decimals and whole numbers
Changing percents to fractions and fractions to percents
Finding upereent is a number and what percent one number
is of another
The use of these math principles would depend on product of
company and method of production
Measures of weight
Measures of length
Liquid andry measures
Ratio and proportion
Worker should be aware of transposition errors in the
balancing function and methods of locating such errors
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
.Reading
Listening
Writing
Interpret
EXAMPLES
Follow instruction, eg.
memos,
.
procedures, etc., interpret company
policy; remittance advice
Follow general instructions
Create and write internal reports'
Company policy, Remittance advice,
Follow instructions, eg. memos,
SK
I L L
S/C
ON
CE
PT
S
Com
preh
ensi
on, P
roce
ss r
epor
t/ins
truc
-tio
ns-w
ritte
n an
d or
al, P
rogr
ess
report-written and oral
Logic, discriminate facts from
non-facts, Concentration
Penmanship (legibility), Spelling"
Vocabulary-general/ technical
15
(TA
SK
ST
AT
EM
EN
T)
TOOLS, EQUIPMENT, MAMMALS,
OBJECTS ACTED UPON
PERFORMANCE KNOWLEDGE
SAFETY
HAZARD
-.
..
Validated deposit slips attached
to remittance advices
'
Cash receipts journal
Adding machine or calculator
Chart of accounts
Customer checks
,
..
.__
..........-----
List all remittances
Make account distribution in cash.
_receipts journal
..:
Total daily cash receipts
Compare daily cash receipts total
to daily deposit slip
Accumulate total receipts
Accumnlate total receipts by acr
count number
Compare total receipts and total
receipts by,account number
Compare total monthly journal'en-,
triesto.total receipts by sc-
count number
,..
File daily deposit'slips with
remittance advices-in proper file
,
See. Appendix
4
DE
CIS
ION
S'
cyEs
Apparent discrepancies
4
Customer recognition
Account description
.
.
ER
RO
RS
Determine accuracy of summary
-Inaccurate
information use in
.',
subsequent totals, summaries,
reports
-
.
4.1,
(TA
SK
ST
AT
EM
EN
T)
SUMMARIZE DAILY CASH RECEIPTS
.SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in
recall and be able to stay current with the job;
as well as display the following personality
traits:
honesty, reliability, perseverance, integrity,
loyalty, adaptability, flexibility, and confidentiality
Addition and subtraction of whole numbers
Addition and subtrac ion of decimal fractions,
Reading and interpreting charts, tables, and/or
graphs
Worker should be aware of transposition errors in the
balancing.function and methods of locating. such
errors
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
_
Reading
Listening
Writing
EX
AM
PLE
S
Follow instructions, eg. memos,
procedures, etc.-,
Follow general instructions
Create and write internal reports
SK
I LLS
/CO
NC
EP
TS
Comprehension, Process report /instruc-
tions- written cnd oral, Progress
report- written and oral
Logic, Discriminate facts from
nom-facts, Concentration
Penianship (legibility),_ Spelling,
.Vocabanlary-general/technical -(ac-
counting,
Clarity of expression
x 17
( A
SK
ST
AT
EM
EN
T)
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
0I3J
EC
TS
AC
TE
D U
PO
NP
ER
FO
RM
AN
CE
KN
OW
LED
GE
SA
FE
TY
HA
ZA
RD
Posting device
Subsidiary ledgers
Cash receipts-journal
Adding machine
,N
.
Transfer cash receipts journal entries
to subsidiary ledgers
:
Total subsidiary ledgers
Run cross check of subsidiary ledgers
and daily cash receipts total
Recognize filing system used in sub-
sidiary ledgers
Compare monthly total of subsidiary
ledgers to general ledger
..'
See Appendix'
\
\ \
,
,
-
0
.
DE
CIS
ION
S.
CU
ES
ERRORS
Determine agreement of subsidiary
Apparent discrepancies
ledger to general ledger
Customer name
,
Customer number
.
_
..
_
.
,
Inaccurate information posted
,
.
.
.
.
(TA
SK
ST
AT
EM
EN
T)
POST SUBSIDIARY RECEIVABLE LEDGERS
SC
IEN
CE
.,M
AT
HN
UM
BE
R S
YS
TE
MS
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recall,
and be able to stay current with the job; as well as
display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
/
..
Addition and subtraction of whole numbers
Addition and subtraction of deciMal fractions
.
Worker should be aware of transposition errors in the
balancing function and methods of locating such errors'
,
\'
--,
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
EX
AM
PLE
SS
KIL
LS /C
ON
CE
PT
S
Reading
Listening
Writing
_
.
.
Follow instructions, eg. nem6s,
procedures, etc.
.
Follow general instructions
Create and write internal reports
.
.
/
.
Comprehension, Process report/instruc-
tions-written and oral, Progress
report-written and oral
,,.
Logic, Discriminate facts from
.non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/teChnical
(accounting), Clarity of expression
.
19
Duty C Recording Accounts Receivable
1 Verify source documents
2 Check invoices for customer credit3 Prepare customer invoices'4 Summarize daily sales5 Post accounts receivable subsidiary ledger6 Research customer complaints7 Credit accounts for returns and allowances8 Age accounts9 Prepire statements of customer account.
21
4.
.16
(TA
SK
ST
AT
EM
EN
T)
-VE
RIF
Y S
OU
RC
E D
OC
UM
EN
TS
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
PO
NP
ER
FO
RM
AN
CE
KN
OW
LED
GE
,....,
...,
SA
FE
TY
HA
ZA
RD
Bills of lading
Shipping report
Customer purchase order
Customer listing
,
.
Compare amounts on source documents
for exactness
.
Check for necessary approvals on
documents
Check for freight terms on documents
.
,
,
See Appendix
,
, /
.
DE
CIS
ION
S
11
CU
ES
ER
RO
RS
Determine accuracy and completeness
of source document
---.
.'''"
....
Apparent discrepancies
CN-
Customer name and number
...._
.
Billing incorrect account or amount
-
,
(TA
SK
ST
AT
EM
EN
T)
VERIFY SOURCE DOCUMENTS
SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCEi
.
Worker must be accurate, proficient, precise in recall,
and be able to stay current with the job; as well as
,
display the following personality traits:
.
honesty, reliability, perseverance, integrity, loyalty,
adaptability,; flexibility, and confidentiality
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
EX
AM
PLE
S'S
KIL
LS/C
ON
CE
PT
S
Reading
Follow instructions, eg. memos,
Comprehension, Process report/instruc
procedures, etc.
tions-written and oral, Progreis
report-written and oral
Listening
:Follow general instructions
Logic, DiScriminati facts from non-
,-
-----
facts, Concentration
Writing
Create and-write internal reports
Penmanship (legibility), Spelling,
Vocabulary- general /technical (ac-
counting), Clarity of expression
/.
.
./
.-A
a
.(T
AS
K S
TA
TE
ME
NT
)CHECK INVOICES FOR CUSTOMER CREDIT
32
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OBJECTS ACTED UPON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
YH
AZ
AR
D
Customer invoices
Approved customer credit list
Subsidiary accounts receivable ledger
Adding machine
_
,.
_.
,
....
Compare customer name on invoice of
name in subsidiary ledger
Add invoice amount to ledger account-
,
Compare subsidiary ledger account
total to customer credit list for
credit limitation
See Appendix
,k
-.:
.
.
/
DECISIONS
CUES
Check for apparent discrepencies
..
*
ERRORS
.k
._
Determine if customer has exceeded
credit limit
.
.
.
,
...
Over extended credit
.
.
..
.
1TA
SK
ST
AT
EM
EN
T)
,
\/
SC
IEN
CE
,
..
MATH
NU
MB
ER
SY
ST
EM
S
7.
\
BEHAVIORAL SCIENCE:
---
Worker 'must be accurate, proficient, precise in recall,
and be able to stay current with the job; as well as
_display the following personality traits: _
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
Addition and subtraction of whole numbers
Sequential ordering
Worker needs to understand. the properties of comparison
(greater than/less than)
,.
_.
CO
MM
UN
ICA
TIO
NS
-_
PE
RF
OR
MA
NC
E M
OD
ES
.E
XA
MP
LES
SK
ILLS
/CO
NC
EP
TS
Reading,..--.
-c' ')7S-7,
-,
,--
. Listening'
Writing
,
.
Follow instructions, eg. memos,
.procedures,etc.
.
.
,
Follow _general instructions
Create and write internal reports
.
..,,
Comprehension, Process report/instruc
tions-written and oral, Progress
report-written and oral
'
`,Logic, Discriminate facts from
.
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabu.nry-general/technical (ac-
counting), Clarity of expression
25
(TA
SK
ST
AT
EM
EN
T)
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TSACTED
UP
ON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
YH
AZ
AR
D..,
.
Invoices
Adding machine or calculator
Typewriter
Price list
Customer list
Source documents
(customer purchase
order, shipping notice, etc.)
.
Type invoice
Proofread for errors:
Typing, Extension, Quantities,
Totals, PriCe, Account distributio9
Shipping notations
Maintain Numeric control over in-
voices
List invoices to sales register
Obtain approval of completed invoices
Send invoices to customer
Disperse.ievoice copies to
approprilte department
Post to Subsidiary ledger
Prepare journal entry
.
.
.
See Appendix
,.
.
,
f.
//
,
,
,
.
DE
CIS
ION
SC
UE
SE
RR
OR
S.
.
..
DecIde if invoice is correct and
Apparent discrepencies
ready to mail
.
Typing errors
.
.
.
.
..
,
Incorrect billing
.
.
,
,
(TA
SK
ST
AT
EM
EN
T)
PREPARE CUSTOMER INVOICES
SC
IEN
CE
MA
TH
.N
UM
BE
R S
YS
TE
MS
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recallk,
and be able to stay current with the job; as well as
display the following personality traits:
honesty, reliability; perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
Changing mixed numbers to_improper fractions
Rounding off decimals. and whole numbers
Read and interpret charts, tables, and/or graphs
Given a coding system; recognize and identify each
unit involved by assigning necessary symbols, numerical
or literal
The use of these math functions would depend on the
product and production methods
Measures of length
Measures of weight
Liquid and dry measures
Worker should have an understanding of adding, sub-
tracting; multiplying and .dividing all rational
numbers, also the concept of rate, percent, and
proportion
Worker should be aware of transposition errors in
the
balancing function and methods of locating such errors
CO
MM
UN
ICA
TIO
NS
PERFORMANCE MODES
Reading
Listening
Writing
EX
AM
PLE
S
Follow instructions, eg. memos,
procedures, etc.
Follow general instructions
Create and write internal reports
SK
I LLS
/CO
NC
EP
TS
Comprehension, Process/report/instruc-
tions-written and oral, Progress
.report-written and oral
Logic, Discriminate facts'from
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression
27
(TA
SK
ST
AT
EM
EN
T)
SUMMARIZE DAILY SALES
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
PO
N
Customer invoices
Accounts receivable subsidary ledger
Chart of accounts
Adding machine
Sales register
..
-
PE
RF
OR
MA
NC
E K
NO
WLE
DG
E
Total customer invoices
Total sales register
Compare total of invoices to total
of sales register for agreement
Recap sales register by account
Prep4re journal entries
Compe total monthly journal
ent ies to total sales by ac-
count
SA
FE
TY
HA
ZA
RD
IMM
'VW
See Appendix
DE
CIS
ION
S
ti
.
-C
UE
SE
RR
OR
)
Inaccuracies in subsequent totals
.
,
,
,
,
,
Determine if jourhal entries are
correct
0
. .
Apparent.discrepaneies
.
,..
,
.
.
TA
SK
'ST
AT
EM
EN
T)
SU
MA
RIZ
E D
AIL
Y S
ALE
S
,
SC
IEN
CE
.
MATH
NU
MB
ER
SY
ST
EM
S
BEREVICRAL SCIENCE:
Worker must be accurate, proficiont, precise in recall,
and be able to stay current with the job; as well as
display the following. personality traits;
honesty, reliability, perseverance, integrity,
loyalty, adaptability, flexibility, and
confidentiality
-.
.
..,
,.
-
Addition and subtraction of whole numbers
Sequential ordering
.
Worker should be aware of transposition errors in the
.
balancing function and methods of locating such errors
.
,..
.
.
. ,
.
.
.
.
CO
MM
UN
ICA
TIO
NS
.
PE
RF
OR
MA
NC
E M
OD
ES
.
EXAMPLES
SK
ILLS
/CO
NC
EP
TS
Reading
-
.
Listening
.
_Writing
.,
.
iS
Follow instructions, eg. memos,
procedures, etc.
..,,
Follow general instructions
,
.
Create and write internal reports'
.
.
Comprehension, Process report/instruc-
tions-written and oral, Progress
report-written and oral
Logic, Discriminate facts from
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary- general /technical (at-
counting)', Clarity of expression s' .i
.29'
(TA
SK
STATEMENT) POST TO ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
PO
NP
ER
FO
RM
AN
CE
KN
OW
LED
GE
SA
FE
TY
HA
ZA
RD
Posting device
'
Subsidiary ledger
Sales journal
Adding machine
Transfer sales journal entries to
sobsidiarytdger
Total subsid
y ledger
Run cross check of subsidiary led-
ger
Compute daily sales total
Recognize filing system used in
subsidiary ledger
Compare monthly total of subsidiary
ledgers to general ledger
See Appendix
DE
CIS
ION
S
Determine agreement of subsidiary
ledger to general ledger
CU
ES
Apparent discrepancies
Customer name and number
,
ER
RO
RS
Transposition of numbers
Incorrect information recorded
,RECEIVABLE SUBSIDIARY
LL
IFW
ITI.
gar
Jr%
a ..
......
.., i
i,
SC
IEN
CE
'M
AT
H r
- N
UM
BE
R S
YS
TE
MS
.
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in
recall, and be able to stay current with the job;
as well as display the'following personality traits:.
honesty, reliability, perseveiance, integrity,
loyalty, adaptability, flexibility, and confidentialit
.
..
Addition and subtraction of whop numbers
Woiker should have an understanding of adding, sub-
tracting, multiplying, and dividing all rational
numbers
Worker should be aware of transposition errors in the
balancing function and methods of locatingsuch errors
.,
\,
t
.
CO
MM
UN
ICA
TIO
NS
.
PE
RF
OR
MA
NC
E M
OD
ES
EX
AM
PLE
SS
KIL
LS /C
ON
CE
PT
Ssi
Reading
..
Listening
,
.
Writing
s.,.
,
..
Follow instructions, eg. memos
procedures,-etc.
i
Follow general instructions
Create and write internal reports
. ,..
.
,.
Comprehension, Process report/
instructions-written and oral,
Progreps reportwritten and oral
Logic,
iscriminate facts from
non-f cts, Concentration
Penman hip (legibility), Spelling,
Voca ulary-general/technical (ac-
co
ting), Clarity of expression
,
,,
.
31
0
(TA
SK
ST
AT
EM
EN
T)
RESEARCH CUSTOMER COMPLAINTS
ILO
TO
OLS
, EQ
UIP
ME
NT
,MATERIALS,
-
'OB
JEC
TSAmp UPON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
ZA
RIE
)--
Customer correspondence file
`Adding machine or calculator
Photo copy machine
Note:
The entire accounting
department's equipment, facilities
and records may be used in
researching customer complaints
_-
i
Review customer complaint
Implement follow-up procedure
Forward for final determination
,
-
_
See Appendix
,
-_
__
----
..,----
.
DE
CIS
ION
SC
UE
S.E
RR
OR
S
Continued customer dissatisfaction
.
.
.
-
.
Z--
.
DeterMine nature of complaint
Determine follow-up procedure
.
1
.
.
_
Location of customer folder in file
p
.
.
_____
(TA
SK
ST
AT
EM
EN
T)
RESEARCH CUSTOMER COMPLAINTS
-
SC
IEN
CE
MATH
NU
MB
ER
SY
ST
EM
S.
.
BEHAVIORAL SCIENCE:
/
.
Worker must be accurate, prOfic ent, precise in
recall, and-be able to stay cur ent with the job; as
well 'as display the following p rsonality traits:
honesty, reliability, persever
e, integrity,,
`loyalty, adaptability, flexibili y, and confiden-
tiality
.
..
Changing mixed numbers to improper fractions
Rounding off-decimals and whole numbers
Read and interpret charts, tables, and/or graphs
Locate by approximation rational numbers and integers
on the number line
(sequential ordering)
Given a coding system, recognize and identify e'ch unit
involved by assigning necessary symbols, numer:.cal or
literal
(The coding system used will vary according
.:
to company policy]
'' .
Worker should have an understanding of adding, subtract-
ing, multiplying and dividing all rational numbers
The extent of math required will depend on the
particular
product described on the Invoice
Worker have awareness of the metric system
Worker should be aware of transposition errors in the
balancing function and Methods of,locating such errors
.
.
CO
MM
UN
ICA
TIO
NS
/'
.
PE
RF
OR
MA
NC
E M
OD
ES
EX
AM
PLE
SS
KIL
LS /C
ON
CE
PT
S
Reading
.
.
,
Listening
.,
Writing
:Follow IttlIrnbtions, eg. memos,
procedures, etc.
,.
FolloW general instructions
Create and write internal reports
..
.
'Comprehension, Process report/
instructions-written and oral,
Progress report-written and oral
.
Logic, Discriminate facts from
non-facts, Concentration
.,
Penmanship (legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression
..
..
33
41..2
(TA
SK
ST
AT
EM
EN
T)
CREDIT ACCOUNTS FOR RETURNS AND ALLOWANCES
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TSACTED UPON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
YH
AZ
AR
D
Notice of return from receiving dept.
Type credit memo,
See Appendix
Proofread for errors:
Customer subsidiary ledgers
Typing, Extension, Quantities,
Totals, Price, Account distribution
Credit memorandum form
Chart of accounts
,
Receiving notations
Maintain numeric control over credit
memo
,
List credit memo in sales register
Price list
Obtain approval of completed credit
memo
Approval notice from supervisor
Send credit memo to customer
Disperse credit memo copies to
Adding machine
appropriate departments
Post to subsidiary ledger
Typewriter
Prepare journal entry
DE
CIS
ION
SC
UE
SE
RR
OR
S
Decide if credit memo is correct
Apparent discrepancies
Issue too much or too little-credit
Decide if credit memo ,is ready to
Typing errors
.
.
(TA
SK
ST
AT
EM
EN
T)
..
..
-
,CIE
NC
E,
MA
TH
NU
MB
ER
SY
ST
EM
S.
.
BEHAVIORAL SCIENCE
Worker must be accurate, proficient, precise in recall
andbe able to stay current with the job; as.well as
display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
_
...,
.
,.
. Changing mixednumbers to improper fraction
Rounding off decimals and whole numbers
Read and interpret charts, tables, and/or graphs
Locate by approximation rational numbers and integers on
the. number line (sequential ordering)
Worker should have an understanding of adding, subtracting,
multiplying and-dividing all rational numbers
The extent of math required will depend on the particular
product discribed on the invoice
Worker should have awareness of the metric system
Worker should be aware of transposition errors in the
balancing' function and methods of locating such errors
The use of these math functions would depend on the product
and production methods
Measures of length
Measures of weight
Liquid and dry measures
Symbols and coding system
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
EX
AM
PLE
SS
KIL
LS/C
ON
CE
PT
S
Reading
Listening
Writing
.
.
Follow instructions, eg. memos,
procedures, etc.
...
Follow general instructions
Create and write internal reports
-.,
.
,
I
Comprehension, Process report/instruc-
tions-written and oral, Progress
report-written and oral
Logic, Discriminate facts from
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression
.
,Z
VI
,
35.
(TA
SK
ST
AT
EM
EN
T)
,AGE ACCOUNTS
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
PO
NP
ER
FO
RM
AN
CE
KN
OW
LED
GE
SA
FE
TY
HA
ZA
RD
Customer subsidiaiy ledgers
Adding machine or calculator
Typewriter
Aged account form
Review each customer account
Recap individual balance by in-
voice date
.
Summarize recaps
Type summary on aged-account form
Total Summary
1
Compare summary and general ledger
.
See Appendix
,
_
,--
.,
DE
CIS
ION
S
Determine aging category
-
,
--)
.`,,,, --,
ER
RO
RS
Incorrect i
ormation recorded
due to slow
to processing
,
,systeat
Errors or unneede
eminders
may be sent topeople who
have paid
Due date
[30-60 days, 60-90 days]
-
.
.._
X
(TA
SK
ST
AT
EM
EN
T)
AGE ACCOUNTS
SC
IEN
CE
`M
AT
HN
UM
BE
R S
YS
TE
MS
BEHAVIORAL SCIENCE
Worker must be accurate, proficient, precise in recall,
and be able to stay current with the job; as well
as display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
Addition and subtraction of whole numbers
Multiplication and diyision with whole numbers
Finding a percent of a number and what percent one
number is of another
.Measure of time and speed [only in relation to time
(days)]
Read and interpret charts; tables, and/or graphs
Locate by approximation rational numbers and integers
on the number line (sequential. ordering)
Worker needs to understand the properties of comparison
(greater than/less than),
Worker.should be aware of transposition errors in the
balancing function and methods of locating such errors
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
Reading
Listening
Writing
EX
AM
PLE
S
Follow instructions, eg. memos,
procedures, etc.
Follow general instructions
Create and write internal reports
SK
I LLS
/CO
NC
EP
TS
Comprehension, Process report/
instructions-written and oral,
Progress report-written and oral
Logic, Discriminate facts fiom
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical
Cac-
counting), Clarity of expression
37
EL
S
TA
SK
ST
AT
EM
EN
T)
..d
, illi
ii.a.
..0.`
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS, .
OB
JEC
TS
AC
TE
D U
PO
N
A. 4
0,V
W.,
....1
... 1
1.W
.P.O
.W.0
0.
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
YH
AZ
AR
D
Typewriter
Subsidiary ledgers
.
Statement form
Adding machine
Photo copy machine
, Note:
Statement would be typed
if photo copy machine were
not available
Photo
copy
ledger Card
Send'photo copy to customer
Foot statements
..
1
Check statement's agreement with
general ledger
_
\.
See Appendix
,
.
L
_
.
,
DE
CIS
ION
S.
,.
ER
RO
RS
Determine agreement of statement
with general ledger
r.,
.
.
1
Apparent mistakes
,.
.
.
Incorrect' information recorded
..._
.
..
(TA
SK
ST
AT
EM
EN
T)
PREPARE STATEMENTS OF CUSTOMEK,ACCOUNT
SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recall,
and be able to stay current. with the job; as well as
display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
'Addition and subtraction of whole numbers
Addition and subtraction of decimal fiiCtion
Worker needs to understand the properties of comparison
(greater than/less than)
The extent of, math required will depend on the particular
product described on the invoice
'Worker should have awareness of the metric system
Worker should have an understanding of adding, subtracting,
multiplying and dividing all rational numbers
Worker should.be aware of transposition errors in the
balancing function and methods of locating such errors
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
Reading
Listening
Writing
EX
AM
PLE
S
Follow, instructions,,eg. memos,
procedures, etc.
Follow general instructions
Create and write internal reports
SKI L LS/CONCEPTS
Comprehension, Process report/
instructions-written and oral;
Progress report.rwritten and oral
Logic, Discriminate facts from
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression
Duty D Reconciling Bank Statement
1 Maintain cash control2 Prepare bank reconciliation
41
(TA
SK
ST
AT
EM
EN
T)
MAINTAIN CASH CONTROL
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TSACTED UPON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
YH
AZ
AR
D
Daily cash receipts report
Daily cash disbursements report
Adding machine
Cash control log
.
-,
.
..
Enter daily cash receipts in cash
control log
Enter daily cash disbursements in
cash control log
_Foot the control
At end of month compare cash control
log with general ledger for
..
accuracy
.
.
See Appendix
,
.
.
.
.
CAPE4
Apparent discrepancies
t
,
ER
RO
RS
_DE
CIS
ION
S
Determine if cash balances are
adequate
.
..
Arithmetic errors:
Basic arithmetic mistakes,
transposition of numbers,
extension errors, and mistakes
t
in recording names and/or figures
._ _,-----
(TA
SK
ST
AT
EM
EN
T)
MAINTAIN CASH CONTROL
SC
IEN
CE
'\
MA
TH
- N
UM
BE
R S
YS
TE
MS
.
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recall,
and be able to stay current with -the job;'as well as
display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
.,
,
.
.
,
Addition and subtraction of whole numbers
Worker needs to understand the properties of comparision
(greater than/less than)
Worker should be aware of transposition errors in the
balancing function and methods of locating such errors
,-
CO
MM
UN
ICA
TIO
NS
Reading
Listening
WritingPE
RF
OR
MA
NC
E M
OD
ES
EXAMPLES
SK
ILLS
/CO
NC
,.
.
,
-
,
-
Follow instructions, eg. memos,
procedures, etc.
,_
,.
FolloW general instructions
.'
.
Create and write internal reports
Comprehen,...n,- Process report/
'inst,ctions-written and oral,
P .gress report-written and oral
Logic, Discriminate facts from
non-facts, Concentration
,
Penmanship (legibility'), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression.
,
43
AS
K S
TA
TE
ME
NT
ON
51
..
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
9BJE
CT
S A
CT
ED
UP
ON
.
PE
RF
OR
MA
NC
E K
NO
WLE
DG
E, S
AF
ET
YH
AZ
AR
D
-
Bank statement
,
.
Cash receipts journal
Cash disbursements journal
Adding machine
Typewriter
-
Cash control log
.
General ledger
Prior bank reconcilations
---.
.
.
-,.
_
.
Compare cash receipts to bank, state-
went
Compare cash disbursements journal
to canceled checks
Inspect checks far:
Erasures, Correct date,.Correct
amount, Correct payee, Authorized
signature
Prepare deposits in transit and
outstanding check list
.
Prepare journal entry for bank
rservice charges and other mis-
cellaTieous adjustments
Adjust 'cash control to reconciled
bank balance
Type bank reconcilation.
. File bankreconcilation
Compare cash receipts to mail
opener log,
See Appendix
,-
..
DECISIONS ,
,..,
.
Determine if service charges and
other miscellaneous charges are
correct
.
4
.
SUSS
..
Appirent discrepancies
.
.
.;
_
-E
RR
OR
S
.
Over or under charged
.
.
.
.
.,
.
TE ENT
PREPARE BANK RECONCILATION
----
--
,SC
IEK
E,
-.
MA
TH
NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recall,
and be able to stay current with the job;
as well
as display the following personality traits:
honesty, reliability, perseverance, integrity, loyal-
ty, adaptability, flexibility, and confidentiality
,
'Addition-and subtraction of whole numbers,
Addition and subtraction of decimal fractions
.
rLodate by approximation reational numbers and integers
on the number line (sequential ordering)
Given a coding system, recognize and identify each unit
involved by assigning necessary symbols, numerical or
literal (the coding system used will vary according
q
to company policy]
Worker needs to understand the properties of comparison
(greater than/less than)
Worker should be aware of transposition errors in -the
balancing function and methods of locating such
errors
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
-E
XA
MP
LES
SK
ILLS
/CO
NC
EP
TS
Reading
Listening
Writlng
,
Follow instructions, eg. memos,
procedures, etc.
Fallow general instructions
.
Create and write internal reports
Comprehension, Process report/
instructions-written and oral,
Progress report-written and oral
Logic, Discriminate facts from-
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical
(ac-
counting),
Clarity of expression
-,
g.....:.
45
C
Duty E Maintaing Inventory Control Records
1 Log1 purchase orders2 Maintain raw materials inventory records
3 Update inventory records
47
(TA
SK S
TA
TE
ME
NT
)L
OG
AL
L P
UR
CH
ASE
OR
DE
RS
TO
OL
S, E
QU
IPM
EN
T, _
MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
PON
PER
FOR
MA
NK
NO
WL
ED
QE
-SA
FET
YH
AZ
AR
D..
.
.
Purchase orders
Purchase order log
,.
.
.
,
. !
.
,.
.
List purchase orders in numeric
or chronological order
File purchase orders
Review purchase orders to pull
unfilled orders
.
.
See Appendix
.
,,
.
.
4
DE
CIS
ION
S.
CU
ES
-E
RR
OR
S
..
Determine unfilled orders
.
.
1 )
.
,
Purchase orders
.
..
..
..
..
..
.
,Stock runs short
-.,
,-
,
.
..
..
(TA
S1
ST
AT
EM
EN
T)
LOG ALL PURCHASE ORDERS
SC
IEN
CE
MATH
.NU
MB
ER
SY
ST
EM
S
EHAVIORAL SCIENCE
Worker must be accurate, ,roficient, precise in recall,
and be able to stay current with the job; as well as
display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility9 and confidentiality
.
Loc...:te by approximation,rationalqIumbers and integers on
the number line (sequenti.1 ordering)
Given a coding system,-recognize and identify each
unit involved by 'assigning necessary symbols, numerical
or literal
[the coring system used will vary according
to company policy]
-0
.
-----
CO
MM
UN
ICA
TIO
NS
f
PE
RF
OR
MA
NC
E M
OD
ES
EX
AM
PLE
SS
KI L
LS/C
ON
CE
PT
S
Reading
'I
Listening
Writing
Follow instructions, eg. memos,
etc.
Follow general instructions
Create and write internal reports
.
Comprehension, Process report /instruc-
tions-written and oral, Progress
report-written and oral
Logic, Discriminate facts from
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression
.
49
(TA
SK
ST
AT
EM
EN
T)
MAINTAIN RAWMATERIALS INVENTORY RECORDS
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
DUPON
,.
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
YH
AZ
AR
D
Source documents [purchase order,
receiving notice, invoice]
/
Addirig machine
Inventory control device [card
system, computer, worksheet]:
Compare source documents according
to:
Quantity
Freight terms
Price
Update, raw materials inventory
File inventory control device
.
See Appendix
..
DE
CIS
ION
S
,
CU
ES
.,E
RR
OR
S
.I
Determine time to update inventory
Office policy
,'.
I'') i
- p..
Raw materials run short
(TA
SK
ST
AT
EM
EN
T)
MAINTAIN RAW MATERIALS INVENTORY RECORDS
SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCE
Worker must be accurate, proficient, precise in
recall,
and be able to stay current with the job; as
well as
display the following personality traits:
honesty, reliability, perseverance, integrity,
loyalty, adaptability, flexibility and confidentiality
Addition and subtraction of whole numbers
Multiplication and division with whole numbers
Reduction of fractions
Addition and subtraction of proper fractions
Multiplication and division of proper and improper
fractions
Changing mixed-numbers to improper fractions.
Addition and subtraction of decimal fractions
Multiplication and division of decimal fraCtions
Rounding off decimals and whole'numbers
Given a coding system, recognize and/identify
each o.,it
involved by assigning necessary symbols,
numerical
or literal (the coding systemused will vary according
to company policy]
I
Worker should have an understanding of
adding, subtract-
ing, multiplying, and dividing all rational
numbers
Worker should he aware of transposition of errors
in the
balancing function and methods of locating such errors
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
Re ading
'Listening
Writing
EX
AM
PLE
S
Follow instructions, eg. memos,
procedures, etc._
Follow general instructions
Create and write internal reports
SKI L
LS/C
ON
CE
PT
S
Comprehension, Process report/
instructions-written and oral,
Progress report-written and oral
logic, Discriminate facts from
non-facts, Concentration
'Penmanship (legibility), Spelling,
Vocabulary - general /technical
(accounting), Clarity of expression
51
(TA
SK
ST
AT
EM
EN
T)
--...
......
. .._
. ___
_
TO
OLS
, EQ
UIP
ME
NT
,MATERIALS,
OB
JEC
TSAmmo UPON
.
PE
RF
OR
MA
NC
E K
NO
WLE
DG
E
.
SA
FE
TY
HA
ZA
RD
.
Production records
Adding machine or calculator
Inventory control devices
Shipping records
Store requisitions
.
Verify mathematics on production re-
cords
Relieve raw materials to work in
process via store requisitions
Relieve work in process to finished
goods inventory from production
records
.
Relieve finished goods inventory from
production and shipping records
'Prepare journal entries to adjust
books to perpetual inventory records
Compare physical counts to perpetual
inventory
Make necessary adjustments to perpet-
ual inventory
Prepare journal entry to adjust books
to physical count
See Appendix
.
,
DE
CIS
ION
SC
UE
SE
RR
OR
S
Determine accuracy of figures
and
information
_
,
Apparent discrepancies
Part numbers
Part names
.
Large discrepancies between figures
_and count
4
(TA
SK
ST
AT
EM
EN
T)
UPDATE INVENTORY RECORDS
SC
IEN
CE
MA
TH
- N
UM
BE
R S
YS
TE
MS
,
BEHAVIORAL SCIENCE
Worker must be accurate, proficient, precise in recall,
and be able to stay current with the job; as well as
display the following personality traits:
honesty,
reliability, perseverance, integrity, loyalty,
adaptability, flexibility. and confidentiality
.
Math required would depend on product and production
methods (lumber would need linear measurement]
Changihg mixed numbers to improper fraCtions; rounding off
decimals and whole numbers; changing percents to fractions
and fractions to percents; finding a percent of a number
and what percent one number is of another;
Ratio and proportion
Measures of length, weight, temperature, liquid and dry
Solution of problems involvingnumerical and literal algebraic
expressions; algebraic multiplication of two monomials and
polynomials'with exponents; manipulation of formula
involving three factors
Depending on product:
determination of area of triangles and
rinO; of area, perimeter and diagonals of polygons with
more than four sides, and or quadrilaterals;
of area and
circumference of circles; of area and volume of rectangular
cube.and right triangular prisms; of volume of cylinders;
and of the surfaCe and volume of-a sphere
,C
OM
MU
NIC
AT
ION
S
PE
RF
OR
MA
NC
E M
OD
ES
EXAMPLES
SK
ILLS
/CO
NC
EP
TS
Reading
Listening
Writing
Follow instructions, e.g., memos,
procedures, etc.
Follow general instructions
Create and write internal reports
.,,.,, ."
--,...
f,
Comprehension, Process report/instruc-
tions-written and rral, Progre-ss
report-written and oral
Logic, Discriminate facts from non-
facts, Concentration
,
Penmanship (legibility), Spelling,
Vocabulary-general/technical
(accounting), Clarity of expression
.C4:4
53
Duty F Preparing Accounts Payable
1 Determine propriety of invoice
2 Prepare voucher3 Issue debit memorandums
55
(TA
SK
ST
AT
EM
EN
T)
DETERMINE PROPRIETY OF INVOICE
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
PO
NP
ER
FO
RM
AN
CE
KN
OW
LED
GE
SA
FE
TY
HA
ZA
RD
.
,
Invoices
Calculator
Receiving report
Purchase orders
Company policy statement
1-
Receive invoices and check extensions
Compare amounts on invoices, re='
ceiving report and purchase order
Obtain appropriate invoice approval
according to directions on company
policy statement _
Route copy o.
invoice to inventory
control
.
See Appendix
_-
,
DECISIONS
CUES
*
Ararent discrepancies
,
ER
RO
RS
Over or under payment
-,
.
.
.
.
Determine ifgoods and
services have
been rendered
Determine if invoice is properly
priced
.
_
..
(TA
SK
ST
AT
EM
EN
T)
DETERMINE PROPRIETY OF INVOICE
SC
IEN
CE
MA
TH
- N
UM
BE
R S
YS
TE
MS
BEHAVIORAL SCIENCE:
Worker must lie accurate, proficient, precise in
recall,
and be able to stay current with the job.; as well as
display the following personality traits:
honesty,
reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
'"
.
Changing mixed numbers to improper fractions;
rounding off
d=cimals and whole numbers;
changing percents to fractions
and fractions to percents; finding a percentof a number
and what percent one number is'of another
Measures of length, weight, temperature,
liquid and dry
Solution of problems involving numerical andliteral alge-
braic expressions; algebraic multiplication of two mono-
'mials and polynomials with exponents; manipulationof
formula involving three factors
Depending on product:
determination
/
of area of triangles
-
and rings; of circumference and area of circles;
of area
and volume of rectangular, cube and right triangular
prisms; of the surface and volume of a sphere
Ratio and proportion; Given a coding system,
recognize and
identify each unit involved by assigning necessarysymbols,
literal and numerical [the coding system usedwill vary
according to company policy]
Method required would depend on product/production method
CO
MM
UN
ICA
TIO
NS
.
PE
RF
OR
MA
NC
E M
OD
ES
EX
AM
PLE
SS
KIL
LS /C
ON
CE
PT
S
Reading
.
Listening
Writing
Follow instructions, e.g., memos
procedures, etc.
.
..
Follow general instructions
Create and write internal reports,
Comprehension, Process repOrt/instruc-
tions-written and oral, Progress
report-written and oral
.
Logic, Discrimination of facts from
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical'
(accounting), Clarity of expressions
57G
2
(TA
SK
ST
AT
EM
EN
T)-
aal....rusar
WW,.......,
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TSACTED
UP
ON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ET
.S
AF
ET
YH
AZ
AR
D
..
Vouchers
Voucher register
Invoices
Adding machine
- Typewriter
-.
Chart of accounts
Type voucher with account description
Determine account distribution
Obtain voucher approval
Maintain numeric control of vouchers
List vouchers,by voucher number
Summarize daily totals of voucher
list-and vouchers
Compare totals of vouchers and list
Enter daily summary in accounts pay-
able control-
.
File vouchers by due date
Foot voucher register
Recap voucher register by account no.
Compare voucher register totals" and
voucher totals
Prepare monthly journal entries
Compare accounts payable control and
general ledger
.
Prepare trial balance of unpaid vouch
ers to accts payable
eneral led e
See Appendix
.
cv
.
,
1
DE
CIS
ION
SC
UE
S,"
-E
RR
OR
S
Determine accuracy of voucher
Determine if controls balance
Apparent discrepancies
,e
._.-----J.,
Inaccurate information recorded
--------
(TA
SK
ST
AT
EM
EN
T)
PREPARE VOUCHER
SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCE
Worker must accurate, proficient, precise in recall,
and be able to stay current with the job; as well as
display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, 'flexibility, and confidentiality
Addition and subtraction of whole numbers
Read and interpret charts, tables, and/or graphs
Given a coding system, recognize and identifyeach unit
invotved by assigning necessarysymbols, numerical or
literal (the coding system used will varyaccording to
company policy]
Worker should be aware of transposition errors in
the
balancing function and methods of locating such errors
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
Reading
Listening
Writing
EX
AM
PLE
S
Follow instructions, eg. memos,
procedures, etc.
Follow general instructions
Create and write internal reports
SK
I LLS
/CO
NC
EP
TS
Comprehension, Process report/instruc-
tions-written and oral, Progress
report-written and oral
Logic, Discriminate facts from
non-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression.
59
(TA
SK
ST
AT
EM
EN
T)
ISSUE DEBIT MEMORANDUMS
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS;
OB
JEC
TS
AC
TE
D U
PO
NP
ER
FO
RM
AN
CE
KN
OW
LED
GE
SA
FE
TY
HA
ZA
RD
Debit memorandum form
Typewriter
Shipping notice
Adding machine of calculator
Notice of invoice correction
Source documents [invoice, shipping,
order]
Chart of accounts,
DE
CIS
ION
S
Determine accuracy of memo
Determine if controls balance
Receive notice of discrepancy and/or
See Appendix
shipping order
Maintain numeric control of debit
memo
Type debit memos (including account
distribution); proofread memos
Obtain memo approval
List memos by memo number (list be-
comes purchase returns and allow-
ances journal)
Summarize daily-totals of-journal
and memos
Compare totals of journal and memos
Enter daily summary in accounts pay-
able control; file memos
Foot purchase returns and allowances
journal
Recap journal totals and memo totals
Compare journal totals and memo totals
Prepare monthly journal entries
Compare accounts payable control and
general ledger CUES
Apparent discrepancies
ER
RO
RS
Inaccurate information recorded
(TA
SK
ST
AT
EM
EN
T)
ISSUE DEBIT MEMORANDUMS
SC
IEN
CE
MA
TH
- N
UM
BE
R S
YS
TE
MS
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recall,
and be( able to stay current with the job; as well as
display the following personality traits:
honesty,
reliability, perseverance, integrity, loyalty, adaptabil-
icy, flxibility, and confidentiality
Changing mixed numbers to improper fractions
Addition and subtraction of decimal fractions
Rounding off decimals and whole numbers
Changing percents to fractions and fraction to percents
Finding a % of a number and what % one number is of another
Math required would depend on product and production method
Measures of length, weight, temperature, liquid & dry
Solutions of problems involving numerical algebraic and
literal algebraic expressions; algebraic multiplication
of
two monomials & polynomials with exponents;
manipulation
of formula involving three factors
Given a coding system, recognize and ide,-tly each unit
involved by assigning necessary symbols,, numerical or
literal [the coding system used will vary according to
company policy]
WOrker should have an understanding of adding, subtracting
multiplying and dividing all rational numbers amd be aware
of errors in the balancing function & methods of locating
AUXIIP-XXara
.,
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
EMODES
EX
AM
PLE
SS
KIL
LS/C
ON
CE
PT
S
Reading
Listening
Writing
Follow instructions, e.g., memos,
procedures, etc.
Follow general instructions
Create and write internal reports
Comprehension, Process report/instruc-
tions- written and oral, Progress
report- written and oral
Logic, Discriminate facts from non -
facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expresssion
61
Duty G Performing Cash Disbursements Function
1 Verify approved invoices
2 Prepare Check
63
(TA
SK
ST
AT
EM
EN
T)
P
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
PON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
Y -
HA
ZA
RD
Invo
ices
Voucher
.
.
_
Check for approval of invoice
and voucher
Make certain bill is due
_.
.
See Appendix
,1
_.
,..
.
,.
DE
CIS
ION
S,
CUES('
,E
RR
OR
S_
7-termine'if,bill is due and discount
is,p
ossi
ble
..
.
Apparent discrepancies
.
,
._ ,
.
Late-payment
Loss of discount
.
.
(TA
SK
ST
AT
EM
EN
T)
VERIFY APPROVED INVOICES
SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S'
BEHAVIORAL. SCIENCE:
Worker must he accurate, proficient, precise in recall,
andPbe able to stay current with the job; as well as
display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
Worker needs to understand the properties of comparison
(greater than/less than)
Worker should have an undersi-2ning of adding, subtracting,
multiplying and dividing al_ rational numbers,
also
the concept of rate, percent, and proportion
The worker should develop the skill of estimating amounts
as well as the ability to find accurate totals
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
Reading
Listening
Writing
EX
AM
PLE
S
Follow instructions, eg. memos,
procedures, etc.
Follow general instructions
Create and write internal reports
SK
ILLS
/CO
NC
EP
TS
Comprehension, Process report /instruc-
tions- written and oral, Progress
report-written and oral
Logic, Discriminate facts from
non-facts, Concentration,------
---
. Penmanship (legibility),
Spelling,
Vocabulary- general /technical .(ac-
counting), Clirity of expression
65
(TA
SK
ST
AT
EM
EN
T)
prep
ARE
cram
"70
"TC
KA
EQ
UIP
ME
NT
, MA
TE
RIA
LS,
ACTED
aim UPON
, --
-
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
Y -
HA
ZA
RD
Maintain numeric control of checks
Approved invoice and voucher
-
Type check-
,
Proofread check, obtain approval
Checkbook
-Cancel voucher and invoice (stamp
,
...,
Typewriter
paid, check no., and date)
Obtain signature on check
File invoice and voucher
.
Check protector
Summarize amount of checks written
for
..
cash control and accounts payable
control
,
List written checks by date (cash
,
.
disbursements register)
--
Sub-total list and agree to check
,
summary-
Send checks to customer
,
--
Summarize monthly disbursements
Prepare. monthly journal entries
Compare total monthly journal
entries
and total cash disbursements
,
,...
rilmir'
DE
CIS
ION
S--
----
____
____ k
----
---
CUES
ER
RO
RS
----
--,_
___
Determine if check is properly
Apparent discrepancies
,
pittepared and ready for mail
,___
Inaccurate information recorded
.-
.
.
,.
°.
-,
(TA
SK
ST
AT
EM
EN
T)
PREPARE CHECKS
SC
IEN
CE
MA
TH
NU
MB
ER
SY
ST
EM
S
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recall1
and be able to stay current with the job; as well as
display the following personality traits:
honesty, reliability, perserverance, integrity,
loyalty, adaptability, flexibility and confidentiality
.
.
Addition and subtraction of whole numbers
.
Addition and subtraction of decimal fractions
Given a coding system, recognize and identify each unit
involved by assigning necessary symbols, numerical or
literal [the coding system used will vary according
to company policy]
_--
Worker should be aware of transposition errors in the
balancing function and methods of locating such
errors
.
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
.E
XA
MP
LES
SK
ILLS
/CO
NC
EP
TS
Reading
Listening
Writing
Follow instructions, eg. memos,
procedures, etc..
Follow general instructions
Create and write internal reports
Comprehension, process report/instruc-
tions-written and oral, progress
report-written and oral
Logic, discriminate facts from non-
facts, concentration
-
Penmanship (legibilityj, spelling,
vocabulary-general/technical (ac-
counting), clarity of expression
'71
67
Duty H Assist in Preparation of Financial Statements I
1 Post all journal entries to general ledger
2 Assist in preparing financial statement/ and government reports
69
'73
(TASK
ST
AT
EM
EN
T)
POST ALL JOURNAL ENTRIES TO -GENERAL LEDGER
TO
OLS
; EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OBJECTS ACTED UPON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
ES
AF
ET
YH
AZ
AR
D
Posting device
Journals
Cash receipts
Cash disbursements
Sales
Purchases
Accounts Receivable
Accounts Payable
Payroll
General
Standard
Ruler
-
General ledger
Adding machine
Post entries of journal to general
Ledger
MaW tandard journal entries
preciation, amortization]
Post standard journal entries to
general ledger
Make general journal entries
Post general journal to general
ledger
Foot general ledger
Review each account in terms of
relative propriety
Prepare trial balance
Prepare memo on accounts-explaining
unusual or material fluctuations
See Appendix
i
i
,
DE
CIS
ION
SC
UE
SE
RR
QR
S
Incorrect entries
Determine which accounts have unusual
Apparent discprepancies
or material fluctuatuions
Determine if trial balance balances
(TA
SK
ST
AT
EM
EN
T)
POST ALL JOURNAL ENTRIES TO GENERAL LEDGER
,S
CIE
NC
EM
AT
HN
UM
BE
R S
YS
TE
MS
BEHAVIORAL SCIENCE:
Worker must be accurate, proficient, precise in recall,
and be able to stay current with the job; as well as
display the following personality traits:
honesty, reliability, perseverance, integrity, loyalty,
adaptability, flexibility, and confidentiality
r
Addition and subtraction of whole numbers
Multiplication and division with whole numbers
[if transposition error]
Worker should be aware of transposition errors in the
balancing fun-ction and methods of locating such errors
,
-CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
E M
OD
ES
EX
AM
PLE
SS
KIL
LS/C
ON
CE
PT
S
-.
Reading
Listening
-
Writing
Follow instructions, eg. memos,
procedures, etc.
Follow general instructions
Create and write internal reports
Comprehension, Prdcess report/instruc-
tions-written and oral, Progress
report-written and ora
oral
Logic, Discriminate facts from
Dnon-facts, Concentration
Penmanship (legibility), Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression
,
71
(TA
SK
ST
AT
EM
EN
T)
TO
OLS
, EQ
UIP
ME
NT
, MA
TE
RIA
LS,
OB
JEC
TS
AC
TE
D U
PON
PE
RF
OR
MA
NC
E K
NO
WLE
DG
E.\
SA
FE
TY
HA
ZA
RD
Government report forms (local,
state, federal)
Trial balance
Adding machine or calculator.
Typewriter
Previous financial reports
General ledger
Ruler
Group accounts according to finan-
cial statements classification
Prepare the re- classification
journal entries
Post reclassification entries to the
trial balance
Forward information to supervisor
for final preparation of financial
statements and government reports
Compute financial ratios as
requested
Analyze non-current balance sheet
accounts for use in S/A funds
Computing each P and L line item as
percent of sales
See Appendix
.
.
DE
CIS
ION
SC
UE
SE
RR
OR
S
What reclass entries are necessary
Apparent discrepancies
Determine what is current and what is
non-current-on balance sheet.
Material changes in ratios
\\
/.
Transposition ofnumbers
Extension errors
Incorrect
{TA
SK
ST
AT
EM
EN
T)
ASSIST IN PREPARING FINANCIAL STATFAENTS, INTERNAL ANDGOVERNMENT REPORTS
SC
IEN
CE
MATH
- N
UM
BE
RS
YS
TE
MS
t
..
BEHAVIORAL SCIENCE:
Worker must be accurately proficient, precise in
recall
and be able to stay current-with the job; as well
as
display the following,personality traits:
honesty, reliability, perseverance, integrity,
loyalty,
adaptability, flexibility, and confidentiality
-
,--- \
Rounding off decimals and,whole numbers
Changing percents to fraction and fractions topercents
Finding a percent of a number and what percent onenumber
is of another
Worker needs to understand the properties of comparison
(greater than/less than)
Worker should have an understanding of adding,subtracting,
multiplying, and dividing all rational numbers
Worker should be aware of transposition errors in
the
balancing function and methods of locating such errors
CO
MM
UN
ICA
TIO
NS
PE
RF
OR
MA
NC
EMODES
EXAMPLES
lS
KIL
LS /C
ON
CE
PT
S
Reading
Listening
Writing
Follow instructions, eg. memos,
procedures, etc.
Follow general instruction
Create and write internal reports
Comprehension, Process report/instruc-
ions-written and oral, P,ogress
report-written and oral
Logic, Discriminate facts from
non-facts, Concentration
Penmanship (legibility),,Spelling,
Vocabulary-general/technical (ac-
counting), Clarity of expression
\,4-11
73
APPENDIX
OFFICE SAFETY HAZARDS
Any major mistakes made in the bookkeeping phase-of the accounting system or
deviations from the accounting procedure may cause the company serious financial
difficulties.
1. SAFTEY: Always turn machine off when finished operating it
HAZARD: Can cause fire,,Electric motor may burn up
2. SAFTEY: Keep long hair tied back when operating equipment
HAZARD: Hair may become caught in machine causing injury
3. SAFTEY: Do nut overload circuit
HAZARD: Electrical shock, Possible fire, May blow fuses (Circuit breaker)
4. SAFTEY: Do not stack material too high
HAZARD: The material may fall over causing injury to an individual and
damage the stock
5. SAFTEY: Always close desk and file drawers
HAZARD: Walking into an open drawer can cause personal injury
6. SAFTEY: Do not use too many extention cords
HAZARD: Electric shock, Fire
7. SAFTEY: Avoid sharp desk corners
HAZARD: Periunal injury, Ruins clothes
8. SAFTEY: Do not open top two drawers of a file cabinet
HAZARD: The file cabinet may tip over
9. SAFTEY: Do not use broken chairsHAZARD: Personal injury
7 7 75
APPENDIX (CONTINUED)
10. SAFTEY: Do not attempt to repair machine while it is turned on
HAZARD: Personal injury, Further distruction of equipment
11. SAFTEY: Do not wear hanging jewelry while operating office equipment
HAZARD: Jewelry may become entangled in equipment causing personal injury
12. SAFTEY: Use properly grounded electrical cords
- HAZARD: Electric shock, Fire
13. SAF-7Y: Leave mechanical repair for qualified people
HAZARD: May cause further distruction of equipment, Personal injury
14. SAFTEY: Be careful of food and drink at work station
HAZARD: May spill or be dropped into machine causing damage to equipment,
May spill or drop on completed work causing work to be redone, Electrical
shock may result from spilling liquid into machine
15.'SAFTEY: Beware of old wooden office equipment and furniture
HAZARD: Personal injury (Splinters), Ruined clothes
16. SAFTEY: Beware of razor blades and other sharp objects in desk drawers
HAZARD: Personal injury
17. SAFTEY: Turn power off on all electrical equipment during electrical storms
HAZARD: Equipment being struck by lightening
18. SAFTEY: Be aware of safety procedues in office (re. Fire, tornado,
hurricanes, bomb scares, Mods, etc.)
HAZARD: Improper actions causing personal injury
19. SAFTEY: Beware of loose carpet
HAZARD: Tripping causing personal injury