Oregon Public Universities


Classification Specifications


Classification Number: 1203


  Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10
Salary Range 25 $3887 $4072 $4265 $4479 $4690 $4914 $5149 $5403 $5670 $5949


The ACCOUNTANT 2 employs generally accepted accounting principles and theory of internal control with technical theory, and statistical methods to record, analyze, and interpret revenue, expenditure, and other business data. The employee also devises, implements, or maintains general accounting systems within a central or departmental office of a university. Positions in this class typically work with electronic accounting systems and perform work involving the correlation of information exchanged between internal university accounting programs or accounting programs in other agencies or entities.


This is the second level of a two level series. This class is distinguished from the lower level by having responsibility for coordinating accounting between internal university accounting programs or with accounting programs outside the institution and analyzing accounting systems and developing procedures and controls to ensure compliance with accounting standards or in response to special accounting problems. Employees in this class analyze and interpret overall financial information contained in central office or departmental accounting records.


The duties below are not inclusive but characteristic of the type of work associated with the class. Individual positions may do all or some combination of the duties listed below as well as other related duties.

Accounting Systems Analysis. Reviews a wide variety of accounting and fiscal activities to analyze account relationships and information exchanges among programs; refines system methods, procedures, and controls to improve data flow, audit trail, and compliance with accounting standards; devises forms and updates to procedure manuals; works with centralized accounting system staff where applicable to solve problems and insure proper system operations; makes recommendations to supervisors for system modifications such as improved data collection or report generation and prepares formal studies of existing accounting methods.

  1. Accounting. Applies generally accepted accounting principles to several functional areas of a university or to highly specialized technical or fiscal functions in a large department or college accounting section; interprets State or Federal laws to evaluate impact on accounting policies and practices; establishes controls for automated functions such as check issue or purchase order generation; analyzes and interprets accounting records, statements, and reports; prepares written summary reports for management; identifies and resolves accounting problems; reviews audit and internal control compliance; posts, balances, and closes accounts; reconciles accounts to general or control ledgers and prepares adjusting entries as required; prepares vouchers; identifies out of balance conditions, tracks errors through the accounting system, and makes appropriate reversals or correcting entries. Some employees in this class train and/or review the work of other employees.
  2. Budgeting. Performs budget analysis requiring extensive and detailed record research, revenue and expenditure forecasting and statistical analysis; assists university management with major budget components; provides current and historical budget data; prepares and consolidates budget worksheets; makes adjustments to budget accounts as needed; on own initiative or at request of supervisor, prepares special budget analysis reports to highlight problems. Employees in this class may participate in budget preparation by providing university managers with financial data, fiscal projections, or statistical analysis or may be responsible for one or more program areas during the budget process and subsequent allotment of funds.
  3. Report Preparation. Uses detailed and consolidated accounting records to compile university central office, large department, or college financial reports, budget summaries, and special reports; designs and implements report formats and data collection systems; consolidates reports generated by various accounting functions/levels, making conclusions, and recommendations.


Employees in this class are in daily contact with department and institution staff as well as other agencies or entities to discuss such topics as fund balances and reconciliations, report clarifications, payment authorizations, transfers, collections, expenditures, budget balances, payroll accounting, or accounting policy and procedure questions.


Employees in this class receive general supervision from accounting or unit managers or other university administrator. Supervision is provided regarding interpretation and application of university policies and procedures, applicable OUS, State, or Federal regulations, special project requirements and advanced accounting procedures and theory. Work is usually performed independently and reviewed by supervisors as needed to ensure accuracy, completeness, and compliance with generally accepted accounting practices and regulatory standards. Employees in this class follow policies and guidelines as outlined in university and departmental procedures manuals and directives, State accounting manual, administrative rules, audit recommendations, or Federal regulations regarding areas such as grant accounting and reporting.


Positions are found in central and remote locations throughout OUS. Most positions in this class use computer accounting systems, although occasional positions may continue to use manual records


  • Bachelor's degree with a CPA or PA certificate and three years of accounting experience*, OR
  • Bachelor's degree with 30 quarter (20 semester) hours of accounting courses and three years of accounting experience*; OR
  • 30 quarter (20 semester) hours of college-level accounting courses and five years of experience*.

*Accounting experience must include at least 6 of the following:

  • documenting and resolving problems within an accounting system;
  • classifying revenues and expenditures to funds and accounts;
  • ensuring accounting system conforms with applicable controls;
  • reconciling accounts to general or control ledgers;
  • preparing journal vouchers;
  • applying accounting principles to one or more functional areas; i.e., AR, AP, etc.;
  • tracing errors through accounting system;
  • processing data using a computer;
  • communicating technical material orally and in writing;
  • applying computer report information;
  • knowledge of governmental and fund accounting;
  • applying PC spreadsheet, database, and word processing software.

Revised 9-01-03