Bookkeepers may:

Enter details of sales slips, bills, check stubs, inventory records, and order forms in separate journals  

Summarize details on separate ledgers  

Transfer details from separate journals to a general ledger and/or data processing sheets  

Balance books  

Write financial reports  

Calculate employee wages and write payroll checks  

Figure income and social security tax deductions  

Reconcile bank accounts  

Enter data into a computer to perform bookkeeping functions  

Bookkeepers may be responsible for an entire set of books or for just one section of a set of books. Bookkeepers responsible for an entire set of books may be designated as Full-Charge Bookkeepers. The type and size of business, the number of other clerical personnel employed, and the type of accounting system used determine the specific duties of the individual Bookkeeper.  

The tools, equipment, and materials used may include:

Bookkeepers in small businesses may work alone or with one or two other employees. Large companies may employ a number of Bookkeepers working under a head Bookkeeper. Bookkeepers usually work in pleasant office settings that are well lighted and comfortable. They usually sit while working, but do some standing, walking, and bending while working at file cabinets.  

The average workweek for Bookkeepers is 35-40 hours per week. Part-time work may be available for experienced Bookkeepers, especially during income tax season. Overtime work may be required during income tax season.  

You Should Prefer:

• Working with detailed written material or tables  

• Working with office machines  

• Performing activities of a routine, organized nature  

You Should Be Able To:

• Use logical, step-by-step procedures in your work  

• See details and recognize errors in numbers and spelling  

• Keep confidential information  

• Work with great accuracy and write clearly  

• Work closely with a supervisor  

• Work with people in a team effort  

• Use basic arithmetic skills  

• Perform the same work repeatedly  

Math Problem You Should Be Able to Solve:

The Rosa Company uses the allowance method for uncollectible accounts. The following data are for 1993:  

If Rosa Company uses 3% of credit sales to estimate uncollectible accounts expense, determine the amount that should be in the Allowance for Uncollectible Accounts account.  

Reading Example You Should Be Able to Read and Comprehend:

Must be able to read and understand account terminology such as ledger, subsidiary ledger, double-declining-balance method, expenditure, and adjusting entry.  

Writing Example You Should Be Able to Produce:

Prepare an income statement for the year ended December 31, 1994.  

Thinking Skill You Should Be Able to Demonstrate:

It is necessary to consider details regarding financial reports, inventory, and payroll information and think about what information will be needed for future decisions or possible audits.  

NOTE: A High School Diploma with specific Vocational Education Classes or a Certificate (program of up to one year of study beyond high school) or an Associate Degree (two years of study beyond high school) may qualify a person for this occupation.

The following education and preparation opportunities are helpful in preparing for occupations in the MOIScript:  

***SCHOOL SUBJECTS***

0600 BUSINESS , 0700 CAREERS , 0900 COMMUNICATIONS , 1000 COMPUTERS , 1100 ECONOMICS , 2000 LIFE MANAGEMENT , 2200 MATH , 3100 STUDY & WORK OPTIONS

***VOCATIONAL EDUCATION PROGRAMS***

005 ACCOUNTING & COMPUTING

Approved programs in Accounting and Computing prepare students to compute, calculate, and record numbers to keep financial records. Instruction includes using billing machines, bookkeeping machines, and computers to prepare bills and reports, obtain records, and find information. Courses in other office & distributive education programs may be required for completion of this program.  

009 SECRETARIAL & RELATED PROGRAMS

This program prepares students to record and transcribe communications, to provide administrative support, and to abstract, classify, and file information. Word processing skills are an integral part of the program. Advanced secretarial students, who complete their instructional activities before the end of the year, may enroll in other vocational programs to acquire additional skills. Skills could be acquired, for example, in a graphic arts program for such occupations as forms designer, keyboard operator, keyliner, offset press operator, and proofreader.  

The following courses may be required for completion of this program:

High school students should consult their guidance office for more information about the specific requirements of this program at their school or area vocational education center.  

***POSTSECONDARY PROGRAMS***

181 BOOKKEEPING

Programs in Bookkeeping provide opportunities to gain the knowledge and skills needed for employment maintaining records of daily business transactions. Individuals who teach Bookkeeping at the secondary school level must have a Michigan Teaching Certificate.  

Courses vary from school to school but may include:

Secondary vocational education programs in accounting and computing and secretarial and related programs as well as postsecondary programs in bookkeeping may offer co-op opportunities through which experience may be gained. Related training is also available through military service.  

               School-to-Work opportunities include:

informal apprenticeships  

mentorships  

job shadowing experiences  

touring a local Bookkeeping employer  

internships  

volunteer work with a Bookkeeping employer  

community service work with an agency  

Bookkeepers may find jobs by applying directly to employers, taking Civil Service exams, and newspaper want ads, school placement offices, or local offices of Michigan Works!. In addition, you should access and search the Internet's on-line employment sevices sites such as:  

Nationally, the median salary for Bookkeepers and Accounting Clerks was $22,256 per year (1998). Office managers with a college degree earned more.  

Bookkeepers with a high school diploma and no experience were hired by the federal government at an annual salary of $15,023 or $16,392 depending on their high school curriculum and qualifying test scores (1996). With additional experience and/or education, they started at $16,392 or $18,401 per year. The salaries of these federal government workers may be higher in some urban areas.  

In 1998, Bookkeepers employed in the private sector averaged:  

Bookkeepers working for the City of Detroit earned from $18,481 to $25,613 per year in 1998.  

Bookkeeping Clerks employed by the State of Michigan in 1999 earned between $23,067 and $33,363 per year. Bookkeeping supervisors earned more.  

Annual earnings of Accounting Clerks employed by various county governments in Michigan were (1998):  

Annual earnings of Accounting Clerks employed by various city governments in Michigan were (1999):  

Some Bookkeepers may also receive a cost-of-living allowance.  

Bookkeepers may receive paid vacations and holidays; sick leave; life, health, accident, and disability insurance; and retirement plans. Some may receive dental insurance, optical care plans, reimbursement for education, or stock investment plans.  

Bookkeepers may advance to become head Bookkeepers. They may also become accountants by completing college courses in accounting.   

Nationally, in 1996, about 2,180,500 bookkeeping workers were employed. Employment is expected to decline through the year 2005. However, jobs for bookkeepers should be numerous due to the large size of the occupation. About 11.0% of them were self-employed. The industry distribution for Bookkeepers looked like this:  

As the economy improves, business transactions are expected to multiply rapidly and increase the need for accounting records. Although advanced computers used for routine tasks may limit opportunities for Bookkeepers, the turnover rate is high. Therefore, many openings will occur as workers retire or leave the labor force for other reasons, or as they transfer to other jobs or occupations.  

There are approximately 59,450 Bookkeepers employed in Michigan. Most worked in urban areas. Bookkeepers worked in retail stores, wholesale firms, manufacturing companies, banks, insurance companies, hospitals, schools, and government agencies.    

Employment of Bookkeepers is expected to decline or decrease through the year 2005. An average of 1,110 openings is expected through the year 2005. All these openings are due to replacement of workers who retire, die or leave the labor force for other reasons. Additional openings will occur as workers change jobs or occupations.  

The use of computers, which process data more rapidly, accurately, and economically than Bookkeepers doing it by hand, will decrease the demand for hand Bookkeepers. However, job openings are expected to remain plentiful primarily because of high replacement needs.  

MICHIGAN'S EMPLOYMENT OUTLOOK TO 2005

Printed occupational information is available upon written request from the sources below: