bookkeeper · 2014-01-14 · sider the small office or company with only one bookkeeper doing all...

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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 Documents acquired by ERIC include many informal unpublished .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

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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

.

.

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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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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

.

_

..

.

.

-

,

..

.

$

,

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PREPARE- PAYROLL CHECKS

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MA

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NU

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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

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E M

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Reading

Listening

Writing

EX

AM

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S

Follow instructions, eg. memos,

procedures,etc.

FolloCigeneral instructions


SK

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/CO

NC

EP

TS

Comprehension, Process report/instruc-

tions-written-and oral, Progress

report -written and oral


non-facts, Concentration

Penmanship

(legibility), Spelling,

Vocabulary-general/technical (ac-

counting), Clarity of expression

5

,

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TA

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TO

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AC

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Payroll register

Foot all columns in payroll register

See Appendix


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


-

_.

-Extension errors

on recorded

Incorrect information

I'

/"

..

..

.,

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SUMMARIZE PAYROLL REGISTER

lb

SC

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NU

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_

BEHAVIORAL SCIENCE:


and be able to stay current with the job; as well as


honesty, reliAbility, perseverance, integrity, loyalty,

adaptability, flexibility, and confidentiality

.

,

.

,

,


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

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EX

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--, ..-

--\

..

.

Reading

Listening

.

,

Writing

. -


procedures, etc.


.

.

Create and write internal' reports

,


instructions-written and oral,

Progress report-written and oral



Penmanship (legibility), Spelling,

Vocabulary-general/technical (at-


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

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INSPECT MONEY ORDERS AND CHECKS

1-9

TO

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, EQ

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Customer money orders and checks

Inspect for signature

Inspect for proper date

Inspect for endorsement

DE

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S

Determine if valid

CU

ES

Cus

tom

er n

ame


See Appendix

ER

RO

RS

Passing an invalid check or money

order

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INSPECT MONEY ORDERS AND CHECKS

SC

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MA

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--

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


procedures, etc.



SK

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EP

TS









1

(TA

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PREPARE DEPOSIT SLIPS

TO

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, EQ

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ME

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, MA

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RIA

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OB

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TSACTED UPON

PE

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OR

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NO

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DG

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SA

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HA

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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

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EN

T)

PREPARE DEPOSIT SLIPS

SC

IEN

CE

MA

TH

-NU

MB

ER

SY

ST

EM

S

BEHAVIORAL SCIENCE:


recall, and be able to stay current with the job;

as'well as display the following personality traits:

honesty, reliability, perseverance, integrity, loyalty,


Addition and subtractio4of Whole numbers,



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


procedures, etc.


Create and write internal reports r

SK

I L

LS/C

ON

CE

PT

S






_Penmanship (legibility),- Spelling,

Vocabulary - general /technical (ac-


?.2

13

"23

(TA

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PROCESS CASH ANLY'TRADE

DISCOUNTS

TO

OLS

, EQ

UIP

ME

NT

, MA

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RIA

LS,

OB

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AC

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KN

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LED

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SA

FE

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' 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:


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



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


Create and write internal reports'

Company policy, Remittance advice,


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


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


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


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:


recall and be able to stay current with the job;

as well as display the following personality

traits:


loyalty, adaptability, flexibility, and confidentiality


Addition and subtrac ion of decimal fractions,

Reading and interpreting charts, tables, and/or

graphs


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


procedures, etc.-,



SK

I LLS

/CO

NC

EP

TS

Comprehension, Process report /instruc-

tions- written cnd oral, Progress

report- written and oral


nom-facts, Concentration

Penianship (legibility),_ Spelling,

.Vocabanlary-general/technical -(ac-

counting,

Clarity of expression

x 17

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TO

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AC

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SA

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HA

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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


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:






/

..


Addition and subtraction of deciMal fractions

.


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.

.



.

.

/

.


tions-written and oral, Progress


,,.


.non-facts, Concentration


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

---.

.'''"

....


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

.



,


.


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


Comprehension, Process report/instruc

procedures, etc.

tions-written and oral, Progreis


Listening

:Follow general instructions

Logic, DiScriminati facts from non-

,-

-----

facts, Concentration

Writing

Create and-write internal reports


Vocabulary- general /technical (ac-


/.

.

./

.-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,


_display the following personality traits: _




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

,

.


.procedures,etc.

.

.

,

Follow _general instructions


.

..,,

Comprehension, Process report/instruc



'

`,Logic, Discriminate facts from

.



Vocabu.nry-general/technical (ac-


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


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


.

.

.

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,



honesty, reliability; perseverance, integrity, loyalty,


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


CO

MM

UN

ICA

TIO

NS

PERFORMANCE MODES

Reading

Listening

Writing

EX

AM

PLE

S


procedures, etc.



SK

I LLS

/CO

NC

EP

TS

Comprehension, Process/report/instruc-


.report-written and oral

Logic, Discriminate facts'from





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,


display the following. personality traits;


loyalty, adaptability, flexibility, and

confidentiality

-.

.

..,

,.

-


Sequential ordering

.


.


.

,..

.

.

. ,

.

.

.

.

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


procedures, etc.

..,,


,

.

Create and write internal reports'

.

.







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


Customer name and number

,

ER

RO

RS


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:


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


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



. ,..

.

,.



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


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


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


..

.

'Comprehension, Process report/



.



.,




..

..

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


DE

CIS

ION

SC

UE

SE

RR

OR

S

Decide if credit memo is correct


Issue too much or too little-credit

Decide if credit memo ,is ready to

Typing errors

mail

.

.

(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




_

...,

.

,.

. Changing mixednumbers to improper fraction



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


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

.

.


procedures, etc.

...



-.,

.

,

I









.

,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


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


and be able to stay current with the job; as well

as display the following personality traits:




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


CO

MM

UN

ICA

TIO

NS

PE

RF

OR

MA

NC

E M

OD

ES

Reading

Listening

Writing

EX

AM

PLE

S


procedures, etc.



SK

I LLS

/CO

NC

EP

TS




Logic, Discriminate facts fiom



Vocabulary-general/technical

Cac-


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:


and be able to stay current. with the job; as well as




'Addition and subtraction of whole numbers

Addition and subtraction of decimal fiiCtion



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


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.



SKI L LS/CONCEPTS


instructions-written and oral;

Progress report.rwritten and oral






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


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:


and be able to stay current with -the job;'as well as




.,

,

.

.

,


Worker needs to understand the properties of comparision




,-

CO

MM

UN

ICA

TIO

NS

Reading

Listening

WritingPE

RF

OR

MA

NC

E M

OD

ES

EXAMPLES

SK

ILLS

/CO

NC

,.

.

,

-

,

-


procedures, etc.

,_

,.

FolloW general instructions

.'

.


Comprehen,...n,- Process report/

'inst,ctions-written and oral,

P .gress report-written and oral



,

Penmanship (legibility'), Spelling,


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:


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,


.

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 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

,


procedures, etc.

Fallow general instructions

.





Logic, Discriminate facts from-




(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,




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


etc.



.









.

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


recall,

and be able to stay current with the job; as

well as



loyalty, adaptability, flexibility and confidentiality


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.


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


CO

MM

UN

ICA

TIO

NS

PE

RF

OR

MA

NC

E M

OD

ES

Re ading

'Listening

Writing

EX

AM

PLE

S


procedures, etc._



SKI L

LS/C

ON

CE

PT

S




logic, Discriminate facts from


'Penmanship (legibility), Spelling,

Vocabulary - general /technical


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


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

_

,


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




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.



.,,.,, ."

--,...

f,


tions-written and rral, Progre-ss


Logic, Discriminate facts from non-


,




.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


honesty,

reliability, perseverance, integrity, loyalty,


'"

.

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.

.

..


Create and write internal reports,

Comprehension, Process repOrt/instruc-



.

Logic, Discrimination of facts from



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


,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,




adaptability, 'flexibility, and confidentiality



Given a coding system, recognize and identifyeach unit

invotved by assigning necessarysymbols, numerical or

literal (the coding system used will varyaccording to

company policy]


the


CO

MM

UN

ICA

TIO

NS

PE

RF

OR

MA

NC

E M

OD

ES

Reading

Listening

Writing

EX

AM

PLE

S


procedures, etc.



SK

I LLS

/CO

NC

EP

TS








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


ER

RO

RS


(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:


and be( able to stay current with the job; as well as


honesty,

reliability, perseverance, integrity, loyalty, adaptabil-

icy, flxibility, and confidentiality

Changing mixed numbers to improper fractions



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.




tions- written and oral, Progress

report- written and oral

Logic, Discriminate facts from non -




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

..

.


.

,

._ ,

.

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






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


procedures, etc.



SK

ILLS

/CO

NC

EP

TS


tions- written and oral, Progress



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


,

pittepared and ready for mail

,___


.-

.

.

,.

°.

-,

(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



honesty, reliability, perserverance, integrity,

loyalty, adaptability, flexibility and confidentiality

.

.


.


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]

_--


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


procedures, etc..



Comprehension, process report/instruc-

tions-written and oral, progress


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:






r


Multiplication and division with whole numbers

[if transposition error]


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


procedures, etc.



Comprehension, Prdcess report/instruc-


report-written and ora

oral


Dnon-facts, Concentration




,

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 reclassification

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


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:


loyalty,


-

,--- \

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 should have an understanding of adding,subtracting,

multiplying, and dividing all rational numbers


the


CO

MM

UN

ICA

TIO

NS

PE

RF

OR

MA

NC

EMODES

EXAMPLES

lS

KIL

LS /C

ON

CE

PT

S

Reading

Listening

Writing


procedures, etc.

Follow general instruction



ions-written and oral, P,ogress




Penmanship (legibility),,Spelling,



\,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