GS-510-09 February 8, 1994
I. INTRODUCTION
This position is located in
The incumbent of this position performs a variety of routine accounting work that requires
the application of well-established accounting principles, theories, concepts, and practices.
II. MAJOR DUTIES AND RESPONSIBILITIES
The incumbent of this position provides professional accounting services. Duties typically
performed include the following:
analyzing and reconciling a variety of accounts and transactions; formulating a variety of
routine financial reports and implementing fiscal year-end closing procedures for specific
funds; developing procedures to be used in the design or modification of automated
accounting systems; providing advice to management of organizations serviced; assisting
management in applying financial data and recommending alternatives to resolve difficult
problems; adjusting differences between the general ledger and subsidiary accounts;
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 2-3 275 points
The incumbent works under the direction of a higher-level employee who provides general
instructions as to objectives, priorities, and deadlines and discusses possible problem areas.
The accountant independently plans and carries out the work, bringing controversial matters
to the supervisor's attention. Completed work is reviewed for technical soundness,
appropriateness, and conformity to policy and requirements.
Factor 3 - Guidelines FL 3-3 275 points
Guidelines consist of established precedents, standards, laws, regulations, and organization
policy and are not completely applicable to the work. The incumbent uses judgment in
choosing, interpreting, and adapting guidelines to specific cases or problems.
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 5-3 150 points
The purpose of the work is to perform a variety of accounting tasks, applying conventional
accounting principles and procedures. The work affects the operation and management of
programs by providing accurate and timely financial data.
Factor 6 - Personal Contacts FL 2b 75 points
Factor 7 - Purpose of Contacts
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 to plan, coordinate, or conduct accounting assignments and to resolve problems.
Factor 8 - Physical Demands FL 8-1 5 points
The work is primarily sedentary.
Factor 9 - Work Environment FL 9-1 5 points
The work is performed in a typical office setting.
TOTAL POINTS - 1885