0510 — Accounting Series***
This series covers positions that advise on or administer, supervise, or perform professional accounting work that requires application of accounting theories, concepts, principles, and standards to the financial activities of governmental, quasi-governmental, or private sector organizations. The work includes:
- designing, developing, operating, or inspecting accounting systems;
- prescribing accounting standards, policies, and requirements;
- examining, analyzing, and interpreting accounting data, records, and reports; or
- advising or assisting management on accounting and financial management matters.
Accounting theories, concepts, principles, and standards address these types of duties:
- determining the boundaries of an accounting entity; recognizing and measuring revenues;
- matching revenues and expenses by applying methodologies such as accrual accounting and depreciation; defining and measuring costs by application of methodologies such as standard, process, job-order, and activity-based costing; and
- full disclosure on financial statements.