GS-510-07 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 an advanced 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 increase
the incumbent's professional competence 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; adjusting differences between the general ledger and
subsidiary accounts; closing entries; preparing monthly trial balances and financial reports;
developing automated accounting instructions and procedures for routine transactions;
analyzing financial and statistical data from domestic and/or foreign business firms.
III. FACTOR LEVELS
Factor 1 - Knowledge Required by the Position FL 1-6 950 points
Professional knowledge of accounting principles, practices, methods, and techniques to
perform a variety of routine accounting assignments.
Knowledge of Federal accounting regulations, procedures, policies, and precedents to carry
out accounting functions.
Knowledge of procedures used to enter, modify, retrieve, and delete information in an
automated accounting system.
Knowledge of generally accepted accounting principles of the United States and/or foreign
countries to analyze financial data.
Factor 2 - Supervisory Controls FL 2-2 125 points
The supervisor makes assignments, provides direction and guidance, and suggests techniques
for handling unusual problems and situations. The accountant, working independently,
conforms to established accounting practices and organizational procedures, referring
problems to the supervisor for help or decision. Completed work is reviewed for accuracy,
conformance to organization policy and procedure, and adherence to instructions.
Factor 3 - Guidelines FL 3-2 125 points
Guidelines consist of established precedents, standards, laws, regulations, and organization
policy. The accountant must use judgment in choosing between guidelines which are specific
to most work situations. Assistance is readily available from a higher-level accountant.
Factor 4 - Complexity FL 4-3 150 points
The accountant's assigned work requires the application of established practices. Decisions
regarding what needs to be done require analysis of accounting systems and functions for
programs that are stable, where pertinent issues are known and where few conflicts in
determining treatment of financial transactions or content and format of reports exist.
Factor 5 - Scope and Effect FL 5-2 75 points
The purpose of the work is to perform a variety of specific routine accounting tasks. The
work affects the accuracy and completeness of other accounting transactions.
Factor 6 - Personal Contacts
Factor 7 - Purpose of Contacts FL 2a 45 points
Contacts are with employees both inside and outside the immediate organization, such as
administrative officers, budget analysts, and automated data processing personnel. 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 - 1480