### Bureau of Labor Statistics U.S. Bureau of Labor Statistics

Bookkeeping, Accounting, and Auditing Clerks Summary
                        
            
                                                        
                                                                
                        
            
            
            
                            
                                                
                                                
                                                
                                                
            									
							
				                                                
                                            




            			bookkeeping accounting and auditing clerks imageBookkeeping, accounting, and auditing clerks produce financial records for organizations.							
						Quick Facts:     Bookkeeping, Accounting, and Auditing Clerks2023     Median Pay
            						$47,440     per year
										$22.81     per hourTypical Entry-Level Education
                                    Some college, no degreeWork Experience in a Related Occupation
                                    NoneOn-the-job Training
                                    Moderate-term on-the-job trainingNumber of Jobs, 2022
                                    1,735,800Job Outlook, 2022-32
                                    -6% (Decline)Employment Change, 2022-32
                                    -108,300What Bookkeeping, Accounting, and Auditing Clerks Do
                                                
                        
                        
Bookkeeping, accounting, and auditing clerks produce financial records for organizations and check financial records for accuracy.
            
                        Work Environment
                        
Bookkeeping, accounting, and auditing clerks work in offices and may do site visits. Some work part time.
            
                                                How to Become a Bookkeeping, Accounting, or Auditing Clerk
                                                
                        
Bookkeeping, accounting, and auditing clerks typically need some postsecondary education to enter the occupation. They also learn some of their skills on the job.
            
                        Pay
                        												                            																				    														The median annual wage for bookkeeping, accounting, and auditing clerks was $47,440 in May 2023.									                                					
						
            
                        Job Outlook
                        						
												Employment							of bookkeeping, accounting, and auditing clerks is projected to decline							 6 percent from 2022 to 2032.
						Despite declining  employment, about 183,900 openings for bookkeeping, accounting, and auditing clerks are projected each year, on average, over the decade.
            			
            			 All of those openings are expected to result from the need to replace workers who transfer to other occupations or exit the labor force, such as to retire.
						State & Area Data
                       Explore resources for employment and wages by state and area for bookkeeping, accounting, and auditing clerks.
            
            
						
                        Similar Occupations
                        
                                                    Compare the job duties, education, job growth, and pay of bookkeeping, accounting, and auditing clerks with similar occupations.
            
            
                        More Information, Including Links to O*NET
                        
                                               
                        Learn more about bookkeeping, accounting, and auditing clerks by visiting additional resources, including O*NET, a source on key characteristics of workers and occupations.
 What Bookkeeping, Accounting, and Auditing Clerks Do 
            

			Bookkeeping, accounting, and auditing clerksAs organizations continue to computerize their financial records, many bookkeeping, accounting, and auditing clerks need to use specialized accounting software, spreadsheets, and databases.			
Bookkeeping, accounting, and auditing clerks produce financial records for organizations. They record financial transactions, update statements, and check financial records for accuracy.
Duties
Bookkeeping, accounting, and auditing clerks typically do the following:
Use bookkeeping software, spreadsheets, and databases
Enter (post) financial transactions into the appropriate computer software
Receive and record cash, checks, and vouchers
Put costs (debits) and income (credits) into the software, assigning each to an appropriate account
Produce reports, such as balance sheets (costs compared with income), income statements, and totals by account
Check for accuracy in figures, postings, and reports
Reconcile or note and report any differences they find in the recordsThe records that bookkeeping, accounting, and auditing clerks work with include expenditures (money spent), receipts (money that comes in), accounts payable (bills to be paid), accounts receivable (invoices, or what other people owe the organization), and profit and loss (a report that shows the organization’s financial health).
Workers in this occupation engage in a wide range of tasks. Some are full-charge bookkeeping clerks who maintain an entire organization’s books. Others are accounting clerks who handle specific tasks.
These clerks use basic mathematics (adding, subtracting) throughout the day.
Bookkeeping, accounting, and auditing clerks use specialized computer accounting software, spreadsheets, and databases to enter information from receipts or bills. They must be comfortable using computers to record and calculate data.
The widespread use of computers also has enabled bookkeeping, accounting, and auditing clerks to take on additional responsibilities, such as payroll, billing, purchasing (buying), and keeping track of overdue bills. Many of these functions require clerks to communicate with clients.
***Bookkeeping clerks***, also known as *bookkeepers*, often are responsible for some or all of an organization’s accounts, known as the general ledger. They record all transactions and post debits (costs) and credits (income).
They also produce financial statements and other reports for supervisors and managers. Bookkeepers prepare bank deposits by compiling data from cashiers, verifying receipts, and sending cash, checks, or other forms of payment to the bank.
In addition, they may handle payroll, make purchases, prepare invoices, and keep track of overdue accounts.
***Accounting clerks*** typically work for larger companies and have more specialized tasks. Their titles, such as accounts payable clerk or accounts receivable clerk, often reflect the type of accounting they do.
The responsibilities of accounting clerks frequently vary by level of experience. Entry-level accounting clerks may post details of transactions (including date, type, and amount), add up accounts, and determine interest charges. They may also monitor loans and accounts to ensure that payments are up to date.
More advanced accounting clerks may add and balance billing vouchers, ensure that account data are complete and accurate, and code documents according to an organization’s procedures.
***Auditing clerks*** check figures, postings, and documents to ensure that they are mathematically accurate and properly coded. For smaller errors, such as transcription errors, they may make corrections themselves. In case of major discrepancies, they typically notify senior staff, including accountants and auditors.
 Work Environment
			Bookkeeping, accounting, and auditing clerksBookkeeping, accounting, and auditing clerks may work longer hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly or yearly accounting audits are performed.			

	    
				
	
	
	
	
	
	
	    					 Bookkeeping, accounting, and auditing clerks held about 1.7 million jobs in 2022. The largest employers of bookkeeping, accounting, and auditing clerks were as follows:
        Professional, scientific, and technical services
                13%Construction
                8Retail trade
                8Wholesale trade
                7Finance and insurance
                6The professional, scientific, and technical services industry includes the accounting, tax preparation, bookkeeping, and payroll services subindustry.
Bookkeeping, accounting, and auditing clerks work in offices. Bookkeepers who work for multiple firms may visit their clients’ places of business. They often work alone, but sometimes they collaborate with accountants, managers, and auditing clerks from other departments.
Work Schedules
Most bookkeeping, accounting, and auditing clerks work full time. They may work longer hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly or yearly accounting audits are performed.
 How to Become a Bookkeeping, Accounting, or Auditing Clerk

			Bookkeeping, accounting, and auditing clerksMost bookkeeping, accounting, and auditing clerks are required to have some postsecondary education.			
Bookkeeping, accounting, and auditing clerks typically need some postsecondary education to enter the occupation. They also learn some of their skills on the job.
Education
Employers generally prefer to hire candidates who have a high school diploma and have completed college courses in related subjects, such as accounting.
Although not required, some candidates choose to get a bachelor's degree in a field such as business.
Training
Bookkeeping, accounting, and auditing clerks usually get on-the-job training. Under the guidance of a supervisor or another experienced employee, new clerks learn how to do their tasks, such as double-entry bookkeeping. In double-entry bookkeeping, each transaction is entered twice, once as a debit (cost) and once as a credit (income), to ensure that all accounts are balanced.
Some formal classroom training also may be necessary, such as training in specialized computer software. This on-the-job training typically takes around 6 months.
Licenses, Certifications, and Registrations
Some bookkeeping, accounting, and auditing clerks become certified. For those who do not have postsecondary education, certification is a particularly useful way to gain expertise in the field. The Certified Bookkeeper (CB) designation, awarded by the American Institute of Professional Bookkeepers, shows that those who have earned it have the skills and knowledge needed to carry out all bookkeeping tasks, including overseeing payroll and balancing accounts, according to accepted accounting procedures.
For certification, candidates must have at least 2 years of full-time bookkeeping experience or equivalent part-time work, pass a four-part exam, and adhere to a code of ethics.
The National Association of Certified Public Bookkeepers offers the Certified Public Bookkeeper (CPB) certification. To obtain the certification, candidates must pass the four-part Uniform Bookkeeper Certification Examination.
Advancement
With appropriate experience and additional education, some bookkeeping, accounting, and auditing clerks may become accountants or auditors.
Important Qualities
***Computer skills.*** Bookkeeping, accounting, and auditing clerks need to be comfortable using computer spreadsheets and bookkeeping software.
***Detail oriented.*** Bookkeeping, accounting, and auditing clerks are responsible for producing accurate financial records. They must pay attention to detail in order to avoid making errors and recognize errors that others have made.
***Integrity.*** Bookkeeping, accounting, and auditing clerks have control of an organization’s financial documentation, which they must use properly and keep confidential. It is vital that they keep records transparent and guard against misusing an organization’s funds.
***Math skills.*** Bookkeeping, accounting, and auditing clerks deal with numbers daily and should be comfortable with basic arithmetic.
 Pay

			



	
 
                                                     
            
    
                Bookkeeping, Accounting, and Auditing ClerksMedian annual wages, May 2023Total, all occupations$48,060  Bookkeeping, accounting, and auditing clerks$47,440  Financial clerks$45,790Note: All Occupations includes all occupations in the U.S. Economy.Source: U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics
 

	
	



		
	
	
	
The median annual wage for bookkeeping, accounting, and auditing clerks was $47,440 in May 2023. 


The median wage is the wage at which half the workers in an occupation earned more than that amount and half earned less. The lowest 10 percent earned less than $32,460, and the highest 10 percent earned more than $68,860.





		
	    					 In May 2023, the median annual wages for bookkeeping, accounting, and auditing clerks in the top industries in which they worked were as follows:	
        Professional, scientific, and technical services
                $48,960Finance and insurance
                48,540Construction
                48,540Wholesale trade
                47,190Retail trade
                43,150Most bookkeeping, accounting, and auditing clerks work full time. They may work longer hours to meet deadlines at the end of the fiscal year, during tax time, or when monthly or yearly accounting audits are performed.
 Job Outlook

   
        
    
          
        
    
                Bookkeeping, Accounting, and Auditing ClerksPercent change in employment, projected 2022-32Total, all occupations3%  Bookkeeping, accounting, and auditing clerks-6%  Financial clerks-7%Note: All Occupations includes all occupations in the U.S. Economy.Source: U.S. Bureau of Labor Statistics, Employment Projections program
            
            
			 
	
	
	

			Employment				of bookkeeping, accounting, and auditing clerks is projected to decline				 6 percent from 2022 to 2032.
			
			Despite declining  employment, about 183,900 openings for bookkeeping, accounting, and auditing clerks are projected each year, on average, over the decade.
			
			 All of those openings are expected to result from the need to replace workers who transfer to other occupations or exit the labor force, such as to retire.
			Employment
	
			
Technological change is expected to reduce demand for these workers. Software innovations have automated many of the tasks performed by bookkeeping, accounting, and auditing clerks. As a result, the same amount of work can be done with fewer employees, which is expected to lead to job losses over the projections decade.
With more automation of routine tasks, bookkeeping, accounting, and auditing clerks are expected to take on a more analytical and advisory role over the decade. For example, rather than entering data by hand, these workers may focus on analyzing their clients’ books and pointing out potential areas for efficiency gains.
			

                        Employment projections data for     bookkeeping, accounting, and auditing clerks, 2022-32
                Occupational Title
                        SOC Code
                        Employment, 2022
                        Projected Employment, 2032
                        Change, 2022-32
                        Employment by IndustryPercent
                        NumericSOURCE: U.S. Bureau of Labor Statistics, Employment Projections program**Bookkeeping, accounting, and auditing clerks**
			43-3031
			1,735,800
			1,627,500
			-6
			-108,300
			Get data
 State & Area Data **Occupational Employment and Wage Statistics (OEWS)** The Occupational Employment and Wage Statistics (OEWS) program produces employment and wage estimates annually for over 800 occupations. These estimates are available for the nation as a whole, for individual states, and for metropolitan and nonmetropolitan areas. The link(s) below go to OES data maps for employment and wages by state and area. Bookkeeping, accounting, and auditing clerks **Projections Central** Occupational employment projections are developed for all states by Labor Market Information (LMI) or individual state Employment Projections offices. All state projections data are available at www.projectionscentral.com. Information on this site allows projected employment growth for an occupation to be compared among states or to be compared within one state. In addition, states may produce projections for areas; there are links to each state’s websites where these data may be retrieved. **CareerOneStop** CareerOneStop includes hundreds of occupational profiles with data available by state and metro area. There are links in the left-hand side menu to compare occupational employment by state and occupational wages by local area or metro area. There is also a salary info tool to search for wages by zip code.
 Similar Occupations This table shows a list of occupations with job duties that are similar to those of bookkeeping, accounting, and auditing clerks. Occupation
                Job Duties
                ENTRY-LEVEL EDUCATION
                2023     MEDIAN PAY**Accountants and Auditors**
            Accountants and auditors prepare and examine financial records.
            Bachelor's degree
            $79,880**Budget Analysts**
            Budget analysts help public and private organizations plan their finances.
            Bachelor's degree
            $84,940**Cost Estimators**
            Cost estimators collect and analyze data in order to assess the time, money, materials, and labor required to make a product or provide a service.
            Bachelor's degree
            $74,740**Financial Clerks**
            Financial clerks do administrative work, help customers, and carry out transactions that involve money.
            High school diploma or equivalent
            $47,070**Loan Officers**
            Loan officers evaluate, authorize, or recommend approval of loan applications.
            Bachelor's degree
            $69,990**Tax Examiners and Collectors, and Revenue Agents**
            Tax examiners and collectors, and revenue agents determine how much is owed in taxes and collect tax from individuals and businesses on behalf of the government.
            Bachelor's degree
            $58,530**Bill and Account Collectors**
            Bill and account collectors try to recover payment on overdue bills.
            High school diploma or equivalent
            $44,250**Purchasing Managers, Buyers, and Purchasing Agents**
            Buyers and purchasing agents buy products and services for organizations. Purchasing managers oversee the work of buyers and purchasing agents.
            Bachelor's degree
            $77,180**Secretaries and Administrative Assistants**
            Secretaries and administrative assistants do routine clerical and organizational tasks.
            High school diploma or equivalent
            $46,010**Tellers**
            Tellers are responsible for accurately processing routine transactions at a bank.
            High school diploma or equivalent
            $37,640
 Contacts for More Information
								
For more information about bookkeeping, accounting, and auditing clerks, visit
American Institute of Professional Bookkeepers
National Association of Certified Public Bookkeepers

                                                
                                                        
                                                                                                    O*NET
                                        Bookkeeping, Accounting, and Auditing Clerks
 Suggested citation: Bureau of Labor Statistics, U.S.  Department of Labor, Occupational Outlook Handbook, Bookkeeping, Accounting, and Auditing Clerks, 
        	 at https://www.bls.gov/ooh/office-and-administrative-support/bookkeeping-accounting-and-auditing-clerks.htm (visited *May 04, 2024*).
 **Last Modified Date:**
                        Wednesday, April 17, 2024


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