Courses include bookkeeping, math, typing, and word processing. Other courses are business communications, records management, and office systems and procedures. Some clerks are college graduates who have a degree in business, finance, or the liberal arts. Many graduates take entry-level positions to get into a company. Once hired, bookkeeping and accounting clerks often are trained on the job.
New employees learn procedures to follow from an experienced worker.
Some formal classroom training may be necessary, such as training in operating specific computer software. State employment usually requires passing an exam. Additional exams or licensing may be required for specific areas. A few states require clerks who prepare taxes for clients to be licensed or registered.