GS-510-11 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 performs a variety of accounting duties, utilizing a
professional knowledge of accounting principles and procedures in carrying out assignments.
II. MAJOR DUTIES AND RESPONSIBILITIES
Duties typically performed include the following: formulating a variety of financial reports;
serving as a member of a management team for organizations serviced and recommending
the establishment of policies and procedures affecting the accounting system; advising
management on regulatory requirements and changing program operations; devising
accounting structures and procedures to satisfy regulatory or legislative changes; assisting
management in applying financial data and recommending alternatives to resolve difficult
problems; reconciling cash, accounts receivable, accounts payable, and other general ledger
accounts; correcting all differences between the subsidiary ledger balances and the control
account balances in the general ledger; providing accounting information and guidance to
program officials; developing a segment of an automated accounting system; preparing
procedural instructions for the development or implementation of automated accounting
systems; reviewing, analyzing, and validating domestic and/or foreign business industry
financial and statistical data.
III. FACTOR LEVELS
Factor 1 - Knowledge Required by the Position FL 1-7 1250 points
Professional knowledge of accounting principles, practices, methods, and techniques to
independently perform a variety of accounting assignments.
Knowledge of Federal accounting regulations, procedures, policies, and precedents to carry
out complex accounting functions.
Knowledge of automated system design procedures to describe system specifications and
requirements.
Knowledge of organizational or program practices, policies, functions, and programs to
advise managers on changing program operations.
Skill in analyzing accounting systems in order to modify and adapt accounting practices to
solve a variety of accounting problems.
Knowledge of generally accepted accounting principles of the United States and/or foreign
countries to analyze financial data.
Factor 2 - Supervisory Controls FL 2-4 450 points
The supervisor makes assignments by outlining the overall objectives and the available
resources. The accountant and supervisor discuss time frames, scope of the assignment, and
possible approaches. The accountant plans and carries out the assignment, resolving most
conflicts that arise. Completed work is reviewed for soundness of overall approach, and
effectiveness in meeting requirements or expected results.
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 4-4 225 points
Assignments at this level are of more than average difficulty and require the application of a
variety of principles and guidelines to specific case problems or individual situations.
Decisions regarding what needs to be done require an assessment of a variety of conditions
inherent in the design and operation of accounting systems. The accountant must often
determine the nature and extent of problem areas and develop recommendations to solve
specific problems and present alternative solutions to management.
Factor 5 - Scope & 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 3b 110 points
Factor 7 - Purpose of Contacts
Contacts are with officials within and outside the immediate office, representatives of other
Federal agencies, and outside organizations such as contractors, financial officers, or
accountants of business firms. 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 usually performed in an office setting.
TOTAL POINTS - 2470