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This is entry level professional work in maintaining accounting records, preparing reports and assisting in the establishment of new accounting systems. Under general supervision, an employee in this class maintains the accounting records of a governmental agency according to established account classifications, including cash-books, subsidiary journals and general ledgers. Employees also assist an administrative superior or higher level professional accountant in changing or establishing new accounting procedures, interfacing with computerized accounting systems, and in some instances, independently establishing less complex systems or procedures. The work requires independent judgment on technical accounting problems and is reviewed upon completion for overall standard performance. Work is also subject to periodic audit. Supervision may be exercised over a small number of clerical employees. Incumbents may be required to successfully pass a background check. Does related work as required.