Auditors examine and evaluate data relevant to the financial status of an organization, make recommendations to management about operations and the financial position of the company, and determine correctness or lack of compliance. Bookkeepers post entries in ledgers, check items on reports and make necessary corrections, and review computer printouts for accuracy. They also prepare invoices or monthly statements to be sent to customers, maintain financial files, complete claim, tax, or payroll forms, prepare and check financial reports used by management, and record details of transactions in account and cash journals. Auditing clerks update and maintain one or more accounting records, including those that tabulate expenditures, receipts, accounts payable and receivable, and profit and loss. They have a wide range of skills and knowledge, from full-charge bookkeepers, which can maintain an entire company's books, to accounting clerks who handle specific accounts. When looking at the work activities of each occupation it is obvious that accountants and auditors have very similar jobs, and the same is true with bookkeepers and auditing clerks. .
Every career has its own aptitudes, physical demands, specific work setting, training and a certain amount of education that is usually required. The aptitudes of accounting include having good numerical and verbal abilities. They should be able to evaluate, analyze, and interpret records, concentrating for long periods. They should be able to work with people. These accountants should be able to make decisions and accept responsibility for directing and planning work. The physical demands of an accountant include occasionally use arms and hands to reach and handle objects, frequently use fingers to manipulate objects, frequently need to carefully listen to and talk with clients, and frequently need to see printed material up close. Most accountants work indoors in an office setting.
