HomeMy WebLinkAbout2.073 ACCOUNTANT II 20231211PART I DEPARTMENT OF HUMAN RESOURCES
COUNTY OF KAUAI 2.073
Class Specifications for the Class:
ACCOUNTANT II
SR-20, BU-13
Duties Summary:
Independently performs professional accounting work in the maintenance of an
accounting system; analyzes fiscal data; and performs other related duties as required.
Distinguishing Characteristics:
This class differs from the Accountant Ill in that the Accountant II performs
accounting work for a fiscal program or a major component of a larger program which
accounting functions are of a complex nature, and which are performed in accordance with
standard accounting practices, and the policies and objectives of the accounting system;
whereas, the Accountant Ill performs accounting work for a fiscal program or a major
component of a larger program which involve significant complexities arising from such
factors found in operations of a commercial or semi-commercial nature, or where the
program operates on a substantial variety of sources of funds, or other equivalent problems.
Examples of Duties: (The following are examples of duties and are not necessarily
descriptive of any one position in this class. The omission of specific duties statements does
not preclude management from assigning such duties if such duties are a logical
assignment for the position).
• Sets up and maintains accounting records required in the controls of fiscal
operations;
• Compiles, evaluates, and prepares reports of fiscal data; supervises clerical
personnel concerned with fiscal control records;
• Classifies, codes, and creates posting controls for pre-audits;
• Distributes accounting documents covering encumbrances, expenditures and
revenues to proper accounts and funds;
• Collects, compiles, classifies, and evaluates fiscal data; takes trial balances, makes
adjusting and closing entries;
• Verifies and analyzes financial data and prepares financial statements and reports;
• Participates in making studies and estimates of department's revenues and
operating costs and assists in working out allocation of funds to various programs
and activities;
PART II DEPARTMENT OF HUMAN RESOURCES
COUNTY OF KAUAI 2.073
Minimum Qualification Specifications
for the Class:
ACCOUNTANT II
SR-20 BU-13
Training & Experience:
A combination of education and experience substantially equivalent to graduation
from an accredited college or university with a baccalaureate degree in accounting or a
related field and:
• two (2) years of professional accounting experience.
Qualifying Professional Accounting Experience:
Responsible experience which involved maintaining general journals, general ledger
accounts, and related books and accounts; and preparing balance sheet, profit and loss
statements, and related accounting and financial reports. Experience of this nature may be
gained by employees performing duties as a principal bookkeeper, or other responsible work
requiring the preparation and/or analysis of financial statements and accounting reports.
Non-Qualifying Accounting Experience:
The following types of experience will not be accepted as the professional experience
required for these positions: Experience in positions where the duties did not require full
professional knowledge and application of generally accepted accounting principles or
auditing standards; and experience as an office manager or owner of business who
supervises accountants, auditors or bookkeepers but does not participate in the accounting
or auditing work with responsibility for its technical adequacy.
Substitutions Allowed:
The following may be substituted for education:
General professional work experience or education credits can be substituted for up to two
(2) years of the Bachelor’s degree such as:
A. Full time progressively responsible professional, technical, or substantive work
experience demonstrating the scope, level, and quality of work comparable to a
curriculum leading to an associate’s, bachelor’s, or master’s degree.
B. Successful completion of semester credits in a curriculum leading to a degree or
diploma at an accredited community college, trades school, college, or university (15
semester credits = 6 months).
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Specialized professional work experience in accounting or a related field or education
credits in accounting or a related field can be substituted for up to four (4) years of the
bachelor’s degree such as:
A. Full time progressively responsible professional, technical, or substantive work
experience demonstrating the scope, level, and quality of work comparable to a
curriculum leading to an associate’s, bachelor’s, or master’s degree.
B. Successful completion of semester credits specific to accounting or a related field
leading to a degree or diploma from an accredited community college, trades school,
college, or university (15 semester credits = 6 months).
A Master’s degree or PhD in accounting or a related field may be substituted for the
education requirement.
The following may be substituted for experience:
A. Successful completion of semester credits specific in accounting or a related field
leading towards a Bachelor’s/Master’s/PhD degree from an accredited college or
university, may be substituted for up to one (1) year of the work experience
requirement (15 semester credits = 6 months).
B. A Master’s degree in accounting or a related field from an accredited college or
university may be substituted for one (1) year of the work experience requirement.
C. A Doctorate’s degree in accounting or a related field from an accredited college or
university may be substituted for one (1) year of the work experience requirement.
If a degree is used to substitute for the education requirement, it may not be used
again towards the experience requirement. If work experience is used to substitute for
education, it may not be used again to meet the experience requirement. If the applicant
holds more than one degree, transcripts must be provided, and a thorough review will be
conducted by the human resources staff in order for more than one degree to be credited
towards the minimum qualification requirements. Additional degrees can be considered if
obtained independently through mutually exclusive classes from another degree being
considered. Substitutions will be used to the advantage of the applicant.
Quality of Experience:
Possession of the required number of years of experience will not in itself be
accepted as proof of qualification for a position. The applicant's overall experience must
have been of such scope and level of responsibility as to conclusively demonstrate that they
have the ability to perform the duties of the position for which they are being considered.
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Selective Certification:
Specialized knowledge, skills and abilities may be required to perform the duties of
some positions. For such positions, Selective Certification Requirements may be
established, and certification may be restricted to eligibles who possess the pertinent
experience and/or training required to perform the duties of the position.
Departments/Agencies requesting Selective Certification must show the connection
between the kind of training and/or experience on which they wish to base selective
certification and the duties of the position to be filled.
License Requirement:
Possession of the appropriate licenses or certificates as required of the position.
Test:
Applicants may be required to qualify on an appropriate examination.
Health and Physical Condition Requirements:
Persons seeking appointment to positions in this class must meet the health and
physical condition standards deemed necessary and proper to perform the essential
functions of the position with or without reasonable accommodations.
Physical Effort Grouping: Light
This is an amendment to the specification for the class, ACCOUNTANT II, which was
approved October 3, 1977, amended on August 23, 2013, May 2, 2014, February 18,
2021, and January 24, 2022, and is to be substituted for that specification.
Approved: December 11, 2023
(date) ANNETTE L. ANDERSON
Director of Human Resources