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The Accounting Field Defined

             The four careers of accountants, auditors, bookkeepers, and auditing clerks are all very well respected careers that are very similar in many aspects, yet very different in others. When comparing the description of the jobs, the work activities of each, the skills required, and the career opportunities, it is easy to see how similar and different they actually are. Accountants" set up and design accounting systems and procedures, record financial transactions, and analyze and evaluate records for businesses, government, and the general public. Auditors determine whether established accounting record keeping, analyzing records and inspecting and verifying journal and ledger entries is following procedures. Accountants and auditors help to ensure that the Nation's firms are run more efficiently, its public records kept more accurately, and its taxes paid properly and on time. Bookkeepers prepare numerical records for reports, research, financial statements, and payroll use. Auditing clerks verify records of transactions posted by other workers. They check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes. They also correct or note errors for accountants or other workers to adjust. Bookkeepers, accountants, and auditing clerks are an organization's financial record keepers.
             The work activities of these four careers all deal with the records of companies and money, but each career specializes in a certain field pertaining ultimately to the same principles. Accountants" design and use accounting systems and budgeting systems prepare balance sheets and profit/loss statements. They may also direct the work of others performing similar duties, prepare various reports and documents such as payroll and sales tax reports, income tax returns, and personal property schedules, and examine and evaluate data relevant to the financial status of an organization.

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