NSXNational Skills ExchangeSign in
Back to Framework

Bookkeeping, Accounting, and Auditing Clerks

SOC 43-3031.00Job Zone 3 · Medium Preparationv.26.05

Context coveredThis framework covers bookkeeping, accounting, and auditing clerk practice across office and administrative support environments — from entry-level data entry and cash handling under supervision through autonomous ledger management to organization-wide financial controls leadership.

Sources:O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.SkillsCrosswalkSkillsCrosswalk — O*NET enrichment + adjacency index. Opens in new tab.
Emerging
Entry / Apprentice
  1. Accounting software basics — enter financial transactions under direct supervision using standard bookkeeping programs in an office setting.
  2. Numeric data entry — operate a 10-key calculator and keyboard to input figures accurately into ledgers and spreadsheets with guidance from a supervisor.
  3. Document verification — check postings and figures for correct entry and proper codes by following a provided checklist in a structured clerical environment.
  4. Cash and voucher handling — receive, record, and deposit cash, checks, and vouchers under close oversight in accordance with established office procedures.
  5. Company coding procedures — apply standard document codes to invoices and receipts by referencing a procedure manual in a supervised work setting.
  6. Regulatory compliance basics — follow federal, state, and company policies when processing financial records under the direction of a senior clerk or supervisor.
  7. Basic financial calculations — compute amounts due, discounts, and balances using calculators or software with guidance in a routine clerical context.
  8. Record discrepancy identification — flag numerical inconsistencies and mispostings for supervisor review while processing daily transaction records.
  9. Written comprehension in practice — read and interpret policy documents, procedure guides, and coding instructions to complete assigned bookkeeping tasks accurately.
  10. Time and task organization — manage assigned daily data entry and filing tasks within set deadlines using a supervisor-provided priority schedule.
Developing
Mid-level / Established
  1. Accounting software operations — record, store, and analyze financial data independently using accounting or ERP software in a multi-account office environment.
  2. Figure and posting review — conduct routine accuracy checks on entries, mathematical totals, and document codes across a set of accounts without direct oversight.
  3. Compliance maintenance — apply federal, state, and organizational regulations consistently when processing payroll, invoices, and financial records in day-to-day operations.
  4. Cash receipts management — receive, reconcile, and bank cash, checks, and vouchers across multiple transaction types within established internal controls.
  5. Document coding and classification — assign correct codes to a range of financial documents according to company chart-of-accounts procedures with minimal supervision.
  6. Financial calculation proficiency — perform interest charges, equity, principal, and balance computations reliably using financial analysis or billing software.
  7. Discrepancy reconciliation — identify, document, and report record inconsistencies to supervisors and follow up to ensure timely correction in accounting systems.
  8. Billing and invoicing workflow — generate and process invoices and billing statements using billing software, ensuring accuracy before client delivery.
  9. Time accounting and reporting — track employee or project hours using time accounting software and compile summary reports for management review.
  10. Active listening and communication — clarify assignment requirements and resolve data questions with colleagues and clients through clear verbal and written exchanges.
Proficient
Senior / Expert IC
  1. Full-cycle bookkeeping — manage the complete recording, classification, and reconciliation of financial transactions autonomously across general ledger accounts in a mid-size organization.
  2. ERP system utilization — configure and operate enterprise resource planning software to integrate accounts payable, receivable, and payroll data across departmental workflows.
  3. Complex reconciliation — investigate and resolve multi-period discrepancies in bank statements, subsidiary ledgers, and trial balances without supervisory escalation.
  4. Regulatory compliance oversight — interpret and apply evolving federal and state financial regulations, proactively updating procedures to keep the organization in full compliance.
  5. Advanced financial analysis — use financial analysis software to produce variance reports, cash flow summaries, and equity calculations that inform management decisions.
  6. Cross-system data integrity — audit transaction records across accounting, CRM, and document management systems to ensure consistency and accuracy of financial information.
  7. Non-routine problem resolution — apply critical thinking and inductive reasoning to diagnose unusual account imbalances and design corrective journal entries independently.
  8. Compliance software management — operate compliance and transaction server software to monitor regulatory requirements and generate audit-ready documentation.
  9. Mentoring junior clerks — guide emerging and developing clerks through complex coding, reconciliation, and software tasks using structured on-the-job coaching.
  10. Reporting and written communication — prepare clear, accurate financial summaries and discrepancy reports for management audiences using professional written expression standards.
Advanced
Lead / Principal / Executive
  1. Bookkeeping framework design — establish organization-wide accounting policies, chart-of-accounts structures, and coding standards that align with regulatory and business requirements.
  2. Technology stack leadership — evaluate, select, and implement accounting, ERP, and compliance software platforms to optimize financial operations across the organization.
  3. Compliance program ownership — develop and maintain a comprehensive compliance program covering federal, state, and internal regulations, including audit response strategies.
  4. Financial controls architecture — design and enforce internal control systems for cash handling, document management, and transaction processing to mitigate financial risk.
  5. Staff development and training — create and deliver competency-based training curricula for bookkeeping staff at all levels, elevating team accuracy and regulatory knowledge.
  6. Strategic financial reporting — direct the preparation of high-level financial analyses, period-end reports, and KPI dashboards that guide executive and operational decision-making.
  7. Cross-functional process integration — lead the alignment of bookkeeping workflows with HR, procurement, and operations systems to eliminate redundancy and improve data quality.
  8. Audit and examination leadership — coordinate internal and external audit processes, preparing documentation packages and representing the accounting function to regulators and auditors.
  9. Continuous improvement governance — identify systemic inefficiencies in financial recording and reconciliation processes and direct improvement initiatives using performance monitoring data.
  10. Organizational risk advisory — advise senior leadership on financial exposure, discrepancy trends, and compliance gaps, translating bookkeeping data into strategic risk management recommendations.

AI-at-Work Competency Framework

Sources:Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab.Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab.WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab.
Subscriber feature

Authoritative source data identified for 998 occupations

How a worker at each mastery level uses, directs, and evaluates AI tools in this occupation. Each statement cites its evidence inline; click a citation chip to verify the source.

Emerging
  1. Basic data-entry delegation — pastes transaction lists into an AI assistant to check for arithmetic errors and formatting inconsistencies, then manually verifies each flagged item before posting to the ledger Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  2. Compliance prompt use — queries an AI chatbot for plain-language summaries of federal or state accounting regulations, cross-checking the output against official source documents before applying the guidance Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
Developing
  1. Reconciliation drafting — feeds raw bank statement exports and cash receipt logs to an AI tool to generate a first-pass reconciliation report, reviewing every line for mismatches before finalizing Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
  2. Journal entry assistance — directs an AI assistant to propose account codes and entry descriptions for routine transactions, accepting only suggestions that match the company's chart of accounts and policy rules Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  3. Document accuracy review — runs posted vouchers, invoices, and check registers through an AI review prompt to surface transposition errors and missing codes, using the output as a secondary error-checking layer rather than a replacement for manual review Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
Proficient
  1. High-volume transaction processing — delegates batch categorization and initial coding of hundreds of line items to an AI workflow, cutting repetitive data-handling time substantially while retaining final approval authority over every posting Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
  2. Audit trail generation — instructs an AI assistant to compile supporting-document summaries and cross-reference entries against policy thresholds, then reviews the structured output to confirm completeness before audit submission Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  3. Exception-pattern detection — directs an AI tool to scan period-end trial balances for statistical outliers and unusual variance patterns, applying professional judgment to determine which exceptions require escalation Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
  4. Regulatory compliance monitoring — uses an AI assistant to track changes in federal and state accounting rules and auto-populate a compliance checklist, validating each flagged item against primary regulatory sources before distribution WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
Advanced
  1. End-to-end close orchestration — designs and oversees a multi-step AI agent workflow that ingests cash receipts, reconciles bank accounts, flags anomalies, and drafts month-end journal entries, retaining human sign-off at each critical control point Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab. Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab..
  2. Displacement-risk mitigation leadership — evaluates which bookkeeping tasks sit in the high-displacement quadrant of the AI Impact Matrix and restructures team workflows so that human effort concentrates on judgment-intensive exceptions and stakeholder communication Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab. WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab..
  3. AI output quality governance — establishes review protocols and error-rate benchmarks for AI-generated reconciliations and reports, coaching junior clerks on where AI autonomy is appropriate and where human override is mandatory Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab..
Evidence pack
AEI usage
Task observations: 581
Augment share: 58.1%
Time saved: 86.5%
AI autonomy: 2.76
SAFI positioning
Top skill: Mathematics
Score: 73.2 / 100
Quadrant: Q1_high_displacement_risk
precision: exact
WEF cluster
Human-Technology Interaction
human_technology_interaction
Sources:Anthropic Economic IndexAnthropic Economic Index — release_2026_03_24. Opens in new tab.Jadhav & Danve, 2026Skill Automation Feasibility Index — Jadhav & Danve, 2026 (arXiv:2604.06906). Opens in new tab.WEF Skills TaxonomyWEF Skills Taxonomy 2021 — Building a Common Language for Skills at Work. Opens in new tab.

Pathsmith Durable Skills Framework

Sources:Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Subscriber feature

Ten durable-skill domains mapped to four proficiency/role levels for each occupation. Each statement is aligned to the Pathsmith taxonomy, derived from trusted grounding data and mapped to occupation-specific O*NET tasks and skills.

1Communication9 statements
Emerging
  1. Discrepancy notification — drafts basic written memos to inform supervisors of posting errors or unbalanced entries in ledgers Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Vendor inquiry response — relays standard account balance or payment status information to vendors using templated language O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Reconciliation reporting — composes clear written summaries of account discrepancies and proposed corrections for review by accounting staff Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Internal clarification — asks targeted follow-up questions during team meetings to confirm coding procedures or chart-of-accounts assignments Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Financial document communication — explains figures, charges, and adjustments to non-accounting colleagues or clients using plain language that avoids jargon Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Compliance correspondence — writes accurate, policy-aligned responses to audit inquiries or regulatory document requests citing applicable procedures O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  3. Cross-departmental liaison — translates accounting data into accessible summaries that support decision-making by managers without accounting backgrounds Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Process documentation authorship — produces comprehensive written procedures for bookkeeping workflows, coding systems, and reconciliation protocols adopted organization-wide Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Stakeholder financial briefing — presents period-end financial summaries to leadership, fielding complex questions about variances, accruals, and cash positions with precision Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
2Leadership8 statements
Emerging
  1. Task self-direction — completes assigned data-entry and cash-receipts recording duties without requiring step-by-step supervision Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Peer support — answers basic procedural questions from newer clerks regarding document coding or calculator operation Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Workflow ownership — takes initiative to flag backlog risks in accounts-payable processing and proposes scheduling adjustments to meet deadlines Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Junior clerk guidance — walks newer staff through the reconciliation process, demonstrating correct entry verification and discrepancy notation Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Period-close coordination — leads daily check-ins during month-end close to ensure all postings, bank deposits, and voucher records are completed on schedule Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Policy accountability — models consistent compliance with federal, state, and company financial regulations and holds peers to the same standard O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Bookkeeping team mentorship — designs onboarding checklists and training schedules for incoming clerks covering accounting software, coding procedures, and regulatory compliance Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Process improvement leadership — champions adoption of updated accounting software or revised chart-of-accounts structures, managing the transition and retraining staff Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
3Metacognition8 statements
Emerging
  1. Error self-detection — recognizes personal tendencies toward transposition errors during data entry and applies deliberate double-checking habits before submitting postings Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Learning identification — identifies gaps in knowledge of accounting software features and seeks out tutorials or help documentation independently Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Task prioritization awareness — reflects on personal time-management patterns during high-volume periods such as month-end close and adjusts sequencing of reconciliation tasks accordingly Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Feedback integration — incorporates supervisor corrections on coding errors into revised personal checklists to prevent recurrence Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Performance self-monitoring — tracks personal accuracy rates on ledger postings and benchmarks against department standards, adjusting verification routines when error rates rise Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Regulatory learning strategy — develops a structured approach to staying current with changes in tax codes or company policies that affect bookkeeping procedures Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Cognitive workflow design — analyzes own and team members' common failure points in the reconciliation cycle and redesigns personal and shared checklists to systematically reduce errors Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Reflective practice modeling — openly shares lessons learned from past reconciliation discrepancies with peers, normalizing self-evaluation as a professional standard in the bookkeeping role Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
4Critical Thinking8 statements
Emerging
  1. Entry verification — checks figures, postings, and source documents against expected values to identify mathematical inaccuracies before finalizing ledger entries O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Code validation — evaluates whether a transaction code assigned to a document matches the company's chart of accounts before posting Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Discrepancy root-cause analysis — traces an out-of-balance ledger to its source by systematically comparing journal entries against original receipts, checks, and vouchers Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Regulatory applicability assessment — evaluates which federal, state, or company policies apply to an unusual transaction before coding and recording it O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Financial calculation verification — independently audits computed figures such as interest charges, discount amounts, and equity balances using multiple methods to confirm accuracy Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Anomaly investigation — identifies patterns of recurring discrepancies across accounts and evaluates whether they indicate data-entry error, system misconfiguration, or procedural non-compliance Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Control-gap identification — analyzes existing bookkeeping workflows to identify points where errors or fraud could occur undetected and recommends corrective internal controls Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Cross-account trend evaluation — synthesizes data across multiple ledger accounts and periods to surface systemic financial inconsistencies that warrant escalation to senior accounting staff Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
5Collaboration8 statements
Emerging
  1. Team data sharing — provides accurate cash-receipts records and posted vouchers to colleagues in a timely manner so downstream accounting tasks are not delayed Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Departmental coordination — responds promptly to requests from payroll, purchasing, or operations staff for account balance information needed for business decisions O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Audit preparation teamwork — works alongside accounting and compliance staff to organize supporting documents, reconcile accounts, and resolve open items before scheduled audits Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Software transition collaboration — participates constructively in team implementations of new accounting software, sharing observations about workflow impacts and data-migration issues Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Cross-functional reconciliation — partners with accounts-payable, accounts-receivable, and banking contacts to resolve outstanding items and close reconciling differences within agreed timeframes Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Shared period-close execution — contributes reliably to the collective month-end close process, completing assigned ledger sections so that the full team can meet reporting deadlines Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Process co-design — collaborates with IT, management, and accounting staff to redesign bookkeeping workflows in accounting systems, ensuring all stakeholder needs are reflected in the new process Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Interdepartmental financial liaison — builds ongoing working relationships with department heads to proactively gather coding and budget information before discrepancies arise, reducing rework for the entire team Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
6Character8 statements
Emerging
  1. Data handling integrity — records cash, checks, and vouchers exactly as received without alteration, maintaining an accurate paper trail from first receipt through ledger posting Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Policy adherence — follows established company coding procedures and regulatory requirements consistently, even when shortcuts appear available O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Developing
  1. Error accountability — promptly discloses self-discovered posting mistakes to supervisors and takes corrective action rather than concealing or deferring the correction Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Confidentiality maintenance — handles sensitive financial records, payroll data, and customer account information with appropriate discretion and access controls Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Regulatory compliance ownership — ensures personal bookkeeping work meets all applicable federal, state, and organizational financial regulations without requiring supervisory reminders O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Professional reliability — delivers accurate, complete financial records on schedule during high-pressure periods such as audits and fiscal year-end closings Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Ethical escalation — identifies and reports potential financial irregularities or internal control violations through appropriate channels, demonstrating courage and organizational responsibility Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Integrity role modeling — consistently demonstrates transparent, policy-compliant financial record-keeping practices that set the behavioral standard for the bookkeeping team Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
7Creativity8 statements
Emerging
  1. Verification workaround — devises an alternative manual calculation method to cross-check a figure when accounting software produces an unexpected result Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Organization innovation — creates a personal color-coded filing or digital tagging system to locate supporting documents faster during reconciliation Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Spreadsheet tool design — builds custom calculation templates or formulas in spreadsheet software to automate recurring financial computations such as interest accruals or discount schedules Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Discrepancy resolution ideation — generates multiple hypotheses for the source of a reconciling difference and tests each systematically before concluding on a cause Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Process efficiency redesign — proposes and implements a revised document coding workflow that reduces entry time and error rate without sacrificing compliance Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Reporting format innovation — develops a clearer visual layout for period-end reconciliation summaries that makes discrepancies immediately apparent to reviewers Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Exceeding
  1. Automation solution development — identifies repetitive bookkeeping tasks suitable for software automation and collaborates with IT to design macros or scripts that increase throughput and accuracy Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Adaptive control design — invents new internal verification checkpoints within the accounting software workflow to catch common error types before they reach the general ledger Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
8Growth Mindset8 statements
Emerging
  1. Software skill-building — engages with accounting software tutorials and help resources when encountering unfamiliar functions rather than avoiding new system features Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Correction receptivity — accepts feedback on posting errors or miscoded documents without defensiveness and applies corrections to the next transaction immediately Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Regulatory update learning — proactively studies changes to tax codes, compliance requirements, or company financial policies that affect bookkeeping procedures Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Challenge embrace — volunteers for complex reconciliation tasks that stretch current skill levels, viewing difficulty as an opportunity to build accounting competence Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Skill expansion initiative — pursues additional training in advanced accounting software features or spreadsheet analysis techniques to increase personal contribution to the bookkeeping team Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Setback recovery — when a reconciliation effort reveals significant historical errors, treats the situation as a learning event, systematically correcting records and updating personal procedures Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Continuous improvement culture — champions a team norm of learning from posted errors, facilitating brief retrospectives after complex reconciliations to capture lessons for all clerks Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Professional development leadership — pursues and encourages colleagues to pursue credentials such as bookkeeping certifications, modeling the belief that effort and study translate directly to mastery Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
9Mindfulness8 statements
Emerging
  1. Attention anchoring — applies focused, single-task concentration when entering figures into the general ledger to minimize transcription errors caused by distraction Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Stress recognition — notices early signs of overwhelm during high-volume data-entry periods and uses brief structured pauses to reset attention before continuing Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Deadline awareness — maintains conscious awareness of approaching posting deadlines and proactively reallocates attention to time-sensitive reconciliations before backlogs develop Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Emotional regulation — manages frustration during extended discrepancy searches by applying intentional refocusing strategies rather than escalating reactively Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Applying
  1. Verification intentionality — approaches each figure-checking task with deliberate, unhurried attention rather than mechanical speed, catching errors that rushed processing would miss Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Workload pacing — allocates sustained attention across competing bookkeeping priorities—cash receipts, voucher coding, reconciliations—without losing accuracy on any single task Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Team attention environment — promotes practices such as distraction-free posting windows and structured verification checklists that support mindful accuracy across the entire bookkeeping team Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
  2. Intentional error review — leads post-period reflection sessions that cultivate a non-reactive, curious examination of where attention lapses occurred and how workflow design can prevent them Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
10Fortitude8 statements
Emerging
  1. Deadline persistence — continues working through high-volume data-entry demands during month-end close without abandoning incomplete postings or passing unresolved items to others Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Error tolerance — maintains composure and continues reconciliation work after discovering a significant posting error, focusing on correction rather than self-defeat Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Developing
  1. Audit pressure endurance — sustains accurate, thorough bookkeeping performance throughout extended audit periods when workloads and scrutiny are simultaneously elevated Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Ambiguity navigation — continues working systematically toward resolution when a reconciliation discrepancy does not yield quickly to standard investigation methods Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Applying
  1. Sustained accuracy under volume — maintains high posting accuracy and compliance with coding procedures across prolonged high-transaction periods without degradation in quality Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Change resilience — adapts to transitions in accounting software, regulatory requirements, or organizational procedures without a sustained drop in bookkeeping output or accuracy Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Exceeding
  1. Organizational crisis steadiness — provides reliable, accurate financial record-keeping during organizational disruptions such as system failures, staff shortages, or regulatory investigations, anchoring the team's operational continuity Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab. O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
  2. Long-term discrepancy resolution — persists through multi-period historical reconciliation projects that require weeks of methodical ledger examination, maintaining rigor and morale until full resolution is achieved Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.
Sources:Pathsmith Durable SkillsPathsmith Durable Skills Framework — America Succeeds + CompTIA. Opens in new tab.O*NET v30.2O*NET Resource Center — Occupational Information Network, v30.2 (Sept 2025). Opens in new tab.
Show O*NET source anchors48 anchors · skillscrosswalk.com

O*NET enrichment · skillscrosswalk.com

Suggest an O*NET correction

Source anchors that ground each statement

Related titles
Bookkeeper · Account Administrator · Account Clerk · Account Information Clerk · Account Receivable Clerk · Accountant Assistant · Accountant Clerk · Accountant Helper · Accounting Assistant · Accounting Associate · Accounting Bookkeeper · Accounting Clerk
RAPIDS apprenticeships
0275 · Bookkeeper
O*NET skills
MathematicsReading ComprehensionActive ListeningCritical ThinkingWritingSpeakingMonitoringTime Management
Knowledge domains
Customer and Personal ServiceAdministrativeMathematicsEnglish LanguageEconomics and AccountingComputers and Electronics
Abilities
Oral ComprehensionWritten ComprehensionMathematical ReasoningNear VisionWritten ExpressionNumber FacilityOral ExpressionProblem SensitivityInductive ReasoningInformation Ordering
Work styles
Attention to DetailDependabilityCautiousnessIntegrityAchievement OrientationPerseverance
Technology
Accounting softwareEnterprise resource planning ERP softwareCustomer relationship management CRM softwareDocument management softwareTime accounting softwareHuman resources softwareFinancial analysis softwareBilling and invoicing softwareCompliance softwareTransaction server software
Tasks · seed anchors for statements
  1. Operate computers programmed with accounting software to record, store, and analyze information.
  2. Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.
  3. Comply with federal, state, and company policies, procedures, and regulations.
  4. Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.
  5. Receive, record, and bank cash, checks, and vouchers.
  6. Code documents according to company procedures.
  7. Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.
  8. Reconcile or note and report discrepancies found in records.
CIP education codes
52.0302

Sources: O*NET v30.2 (CC BY 4.0), SkillsCrosswalk.com, LER.me, Anthropic Economic Index, SAFI (Jadhav & Danve, 2026), WEF Skills Taxonomy 2021, Pathsmith Durable Skills Framework. © 2026 EBSCOed.