GS-510-05 February 8, 1994
NOTE: THE SENTENCE IN PART I DESCRIBING THE PURPOSE OF THE POSITION
AND PARTS II AND III IN THEIR ENTIRETY ARE PERMANENT PARTS OF THE
LIBRARY AND MAY NOT BE CHANGED OR EDITED IN ANY WAY.
I. INTRODUCTION
This position is located in
The incumbent of this position serves as a trainee accountant, utilizing a professional
knowledge of accounting principles and procedures in carrying out developmental
assignments.
II. MAJOR DUTIES AND RESPONSIBILITIES
Performs a variety of routine technical accounting assignments that are structured to provide
the incumbent with experience in the application of accounting principles, procedures, and
techniques. Duties typically performed include the following: examining accounting
documents for proper accounting classification and authorization; performing reconciliations;
analyzing a variety of accounts; entering and processing data into various accounts and the
general ledger; recognizing and adjusting differences between the general ledger and
subsidiary accounts; preparing monthly trial balances and financial reports; reviewing
procedures related to the automated accounting systems; reviewing, for completeness,
financial data submitted by business firms.
III. FACTOR LEVELS
Factor 1 - Knowledge Required by the Position FL 1-5 750 points
Professional knowledge of the concepts and principles of accounting needed to perform
developmental assignments.
Basic knowledge of Federal accounting regulations and practices to develop familiarity with
the accounting systems, and operations of a Federal program.
Basic knowledge of automated accounting systems to find, review, or change accounting data
in automated files.
Factor 2 - Supervisory Controls FL 2-1 25 points
The incumbent is under the direct and continuing supervision of a higher-level employee who
provides specific directions that cover all aspects of the assignment. The incumbent carries
out recurring assignments independently. All assignments are reviewed in progress and when
complete for accuracy and compliance with instructions.
Factor 3 - Guidelines FL 3-1 25 points
Guidelines consist of established precedents, standards, laws, regulations, and organization
policy. The incumbent receives specific guidance from a higher-level accountant, who is
readily available to answer questions. All deviations are referred to a higher-level
accountant.
Factor 4 - Complexity FL 4-2 75 points
Assignments consist of specific tasks designed to give the accountant experience in the
practical application of theory and basic principles of accounting. Decisions regarding what
needs to be done follow well accepted accounting practices and established procedures within
the organization. Actions to be taken or responses to be made are based on factual
differences such as the type of information needed on balance sheets.
Factor 5 - Scope and Effect FL 5-1 25 points
The purpose of the work is to train the accountant in the application of accounting theory and
concepts and to familiarize the accountant with the particular programs, procedures, and
functions of the organizations serviced. The work facilitates the work of other accountants
within the immediate organizational unit.
Factor 6 - Personal Contacts FL 1a 30 points
Factor 7 - Purpose of Contacts
Contacts are made with other accountants and support personnel in the immediate office or
related units within the organization. Contacts are made in order to acquire or exchange
information or facts needed to complete an assignment.
Factor 8 - Physical Demands FL 8-1 5 points
The work is primarily sedentary.
Factor 9 - Work Environment FL 9-1 5 points
Work is performed in a typical office setting.
TOTAL POINTS - 940