An incumbent to a position in this class performs professional accounting work of more than ordinary difficulty in maintaining financial accounts and records. Work involves the application of advanced accounting techniques to a variety of general accounting assignments. Work not only involves reconciliation and balancing activities but preparation of non-complex financial reports, data and statements. Work is performed under general supervision with independent action contingent on the nature of the assignments. Unusual problems or questions regarding policy and procedures are referred to a supervisor for decision and review. Supervision may be exercised over personnel.