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1. Overview: What Do Bookkeeping, Accounting, and Auditing Clerks Do?

Bookkeeping, accounting, and auditing clerks help organizations keep accurate financial records. They compute, classify, and record numerical data, post transactions, check figures, and prepare basic financial reports so managers and accountants can see the true financial picture.

In plain language, they are the people who:

• Make sure money coming in and going out is recorded correctly
• Keep accounts payable and accounts receivable organized
• Help prepare balance sheets, income statements, and other summaries
• Spot and fix errors before they become bigger problems

Depending on the employer, you might be called:

• Bookkeeper or full-charge bookkeeper
• Accounting clerk (accounts payable, accounts receivable, billing)
• Auditing clerk
• Finance or accounting assistant

This is a foundational role in business and a common entry point into the broader accounting and finance world.

2. Core Responsibilities

The exact mix of tasks varies by organization size and industry, but BLS and O*NET describe a consistent core set of duties.

Typical responsibilities include:

Recording Transactions

• Use accounting software, spreadsheets, and databases
• Enter (post) daily financial transactions such as sales, purchases, receipts, and payments
• Assign each transaction to the correct account and cost center

Maintaining Ledgers and Accounts

• Maintain the general ledger or specific ledgers (payables, receivables)
• Track accounts receivable and accounts payable
• Prepare bank deposits and reconcile bank statements with accounting records

Producing Basic Reports

• Generate reports like balance sheets, income statements, aging reports, and cash flow summaries
• Prepare internal summaries for managers or external reports for accountants

Checking and Verifying

• Check accuracy of figures, postings, and reports
• Reconcile differences, investigate errors, and make corrections
• Review invoices, purchase orders, and expense reports for compliance with policies

Supporting Payroll, Billing, and Audits

• In some workplaces, handle or support payroll processing, invoicing, or billing
• Help prepare documentation for audits and tax filings
• Communicate with vendors and customers about payments and balances

In smaller businesses, a full-charge bookkeeper may handle almost all day-to-day accounting. In larger organizations, you might specialize in one area, such as accounts payable, accounts receivable, or auditing.

3. Work Environment and Typical Schedule

Bookkeeping, accounting, and auditing clerks usually work in office settings. Many now work in hybrid or fully remote roles where accounting systems are cloud based.

Top industries employing these clerks include:

• Professional, scientific, and technical services (including accounting and tax firms)
• Construction
• Wholesale trade
• Retail trade
• Healthcare and social assistance

Schedule and pace

• Most work full time, standard business hours
• Overtime is common at month end, year end, during tax season, or during major audits
• The work is usually desk based and computer intensive, with a mix of focused individual tasks and collaboration with accountants and managers

If you like a structured, office based environment with clear deadlines, this can be a good fit.

4. Salary and Earnings Potential

The most recent BLS data (May 2024) show:

• Median annual wage: 49,210 dollars
• Median hourly wage: 66 dollars
• Lowest 10 percent: less than 34,600 dollars
• Highest 10 percent: more than 72,660 dollars

Median wages by major industry (May 2024):

• Construction: 51,670 dollars
• Professional, scientific, and technical services: 50,180 dollars
• Healthcare and social assistance: 48,810 dollars
• Wholesale trade: 48,810 dollars
• Retail trade: 45,030 dollars

CareerOneStop and state labor market sites show similar national ranges, with many clerks earning in the mid 30,000s to mid 50,000s, and experienced or specialized clerks in higher cost areas sometimes reaching 60,000 dollars or more.

What drives higher pay

• Industry (construction, professional services, healthcare often pay more than very small local businesses)
• Location (major metros and high-cost states tend to pay above the national median)
• Scope of responsibility (full-charge bookkeeping, payroll, multi-entity books)
• Credentials (certified bookkeeper, associate degree or bachelor degree in accounting)

If you move into accountant or auditor roles after further education, median pay jumps significantly higher.

5. Education, Skills, and Qualifications

Education

BLS reports:

• Typical entry-level education: some college, no degree
• Employers generally prefer:
  • High school diploma plus some college courses in accounting or business, or
  • An associate degree in accounting or a related field

Some candidates choose to complete a bachelor degree in business or accounting, especially if they plan to become accountants or auditors later.

Training and Certification

• Moderate term on-the-job training is common. You may train alongside an experienced clerk and receive instruction on the organization’s systems and procedures.
• Professional certifications such as Certified Bookkeeper from recognized associations are not usually required but can signal competence and support higher pay or promotion.

Key Skills

Important qualities highlighted by BLS and O*NET include:

• Analytical skills: evaluating financial records and spotting issues
• Computer skills: proficiency with accounting software, spreadsheets, and databases
• Detail orientation: careful checking of numbers, codes, and postings
• Integrity: handling sensitive financial information ethically
• Math skills: comfort with arithmetic and basic finance

In practice, employers also value:

• Good written and verbal communication (emailing vendors, answering questions from managers)
• Time management and reliability (meeting recurring deadlines)
• Ability to learn new software tools quickly

6. A Day in the Life of a Bookkeeping, Accounting, and Auditing Clerk

Here is a realistic example of what a typical day may look like in a small to mid-sized company.

8:30 a.m. – Morning review

• Check your email and accounting dashboard
• Look at yesterday’s bank downloads and overnight transactions
• Flag any urgent items (failed payments, large unexpected charges, missing invoices)

9:00 a.m. – Posting and reconciliation

• Enter vendor invoices received overnight
• Match purchase orders, packing slips, and invoices
• Post customer payments received via ACH, credit card, or checks
• Reconcile yesterday’s bank statement with the cash account

11:00 a.m. – Vendor and customer follow-up

• Email vendors about missing or incorrect invoices
• Call a customer whose account is past due to confirm payment timing
• Update notes in the accounting system

12:30 p.m. – Lunch

1:15 p.m. – Reporting and internal support

• Run aging reports for accounts receivable
• Prepare a simple cash flow summary for the owner or controller
• Help a project manager understand how a recent purchase will hit the budget

3:00 p.m. – Month-end or quarter-end tasks (when applicable)

• Accrue expenses that have been incurred but not yet invoiced
• Review trial balance for unusual entries
• Work with the accountant to fix misclassifications

4:30 p.m. – Wrap up

• File or digitally archive documents
• Check that all scheduled payments for tomorrow are queued up
• Jot down priorities for the next day

The day is structured and deadline driven, with a steady mix of quiet focused work and brief interactions with coworkers, customers, or vendors.

7. Career Stages and Promotional Path

Early Career (0 to 2 years)

Typical titles:

• Bookkeeping clerk
• Accounting clerk
• Auditing clerk
• Accounts payable or accounts receivable clerk

Focus:

• Learning the company’s accounting software and chart of accounts
• Handling routine data entry, posting, and basic reconciliations
• Achieving reliable accuracy and speed

Mid Career (2 to 5 years)

Possible titles:

• Bookkeeper or full-charge bookkeeper
• Senior accounting clerk
• Staff bookkeeper for multiple clients (in a small firm)

Focus:

• Managing the full cycle of accounting for a small business or a section of a larger one
• Preparing more complex reports and schedules
• Assisting with budgeting, cash flow, and basic analysis
• Mentoring junior staff or new hires

Advanced (5 to 10+ years)

With experience and additional education, you may move into:

• Senior bookkeeper or accounting supervisor
• Assistant controller or small company controller
• Payroll manager or accounts manager

Or you may transition into:

• Accountant or auditor (usually requires at least a bachelor degree and sometimes professional licensure)

In some organizations, experienced bookkeeping and accounting clerks become the go-to internal expert on the accounting system, participate in system upgrades, and help design improved processes and internal controls.

Long Term Options

The skills you develop are a strong base for:

• Corporate accounting and finance
• Public accounting (with further education and possibly CPA licensure)
• Financial analysis and budgeting roles
• Small business consulting or running your own bookkeeping practice

8. Employment Outlook and the Impact of Technology

The headline numbers from BLS are important:

• Projected employment change 2024–2034: –6 percent (decline)
• Employment change: about 94,300 fewer jobs
• Annual openings: about 170,000 per year, almost all from workers leaving or retiring, not from growth

The main reason for the decline is automation. Modern accounting software and AI tools can automate many routine tasks such as data entry, bank reconciliation, invoice matching, and transaction categorization.

However, that does not translate to “no jobs.” Instead:

• Routine, highly repetitive clerical tasks are being automated
• Remaining roles are shifting toward more analytical, advisory, and problem solving work, even at the clerk or bookkeeper level
• There will still be many openings as experienced clerks retire or move into other occupations

So bookkeeping, accounting, and auditing clerks are in a transforming, not disappearing field. If you develop solid software skills, comfort with automation tools, and some analytical ability, you will be much better positioned than someone who only knows manual data entry.

9. Pros and Cons of the Career

Advantages

• Clear path into accounting and finance
  Great entry point if you want to understand business finance from the inside.
• Reasonable pay with modest entry requirements
  Median pay around 49,000 dollars with “some college, no degree” as the typical entry level education.
• Transferable skills
  You gain experience with accounting software, financial reports, and internal controls that are valuable in many roles.
• Variety of settings
  Work in almost any industry or size of organization, or even run your own independent bookkeeping business.
• Predictable environment
  Structured tasks, clear deadlines, and regular cycles can feel very satisfying to people who like order and routine.

Challenges

• Declining employment in pure clerical roles
  Automation is reducing demand for traditional data entry oriented positions.
• Accuracy pressure and deadlines
  Mistakes can affect taxes, payroll, and financial decisions, and closing periods can be stressful.
• Sedentary, screen heavy work
  Mostly seated computer work, which some people find draining.
• Limited pay growth without progression
  To substantially increase income, you often need to move into supervisory, accountant, or analyst roles.

10. Is This Career a Good Fit for You?

Bookkeeping, accounting, and auditing clerks tend to thrive when they:

• Enjoy working with numbers and details
• Like structured, predictable tasks and clear procedures
• Feel satisfaction from balancing accounts and solving “why doesn’t this reconcile” puzzles
• Are comfortable learning new software and keeping up as systems evolve
• Value integrity and confidentiality around financial information

You may struggle in this career if you:

• Get bored or frustrated by repetitive work and deadlines
• Dislike sitting at a computer most of the day
• Have difficulty focusing on small details for long periods
• Prefer highly creative, unstructured environments

Check Your Fit With The MAPP Assessment

Before you commit deeply to this path, it helps to know whether your natural motivations line up with bookkeeping and accounting work.

Is this career a good fit for you? Take the MAPP assessment from Assessment.com linked to find out.

The MAPP career assessment at Assessment.com compares your motivations with thousands of occupations, including structured, detail focused roles like bookkeeping, accounting, and auditing clerks. It can help you see if this is a strong match or if another career path might fit you better.

11. How To Get Started

Step 1: Build your foundation

• Finish high school and strengthen math, business, and computer skills
• Take introductory accounting or bookkeeping classes at a community college or online

Step 2: Learn the tools

• Become comfortable with at least one major accounting software package (for example, QuickBooks, Xero, or a common ERP tool)
• Practice using spreadsheets for basic reports, reconciliations, and simple analysis

Step 3: Get entry level experience

• Seek roles like accounting assistant, accounts payable clerk, accounts receivable clerk, or office assistant with bookkeeping duties
• Intern at a small business, nonprofit, or local accounting firm if possible

Step 4: Consider certification

• Earning a recognized bookkeeping certification can signal competence and commitment
• This is especially useful if you want to freelance or move into a full-charge bookkeeper role

Step 5: Grow strategically

• Ask to take on more responsibilities over time: month-end close steps, basic reporting, or payroll support
• Keep learning software and, if you are interested, start taking more advanced accounting courses

Step 6: Plan the next rung on the ladder

• Decide whether your long term goal is:
  • Senior bookkeeper or accounting supervisor, or
  • Accountant or auditor (which will likely require a bachelor degree and possibly a CPA or similar credential)

Your early years as a bookkeeping, accounting, or auditing clerk will give you rich, practical experience that makes these future steps more grounded and realistic.

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