What Does an Accountant Do?
An accountant records, reconciles, and reports a company’s financial transactions so the books close on time and the financial statements are correct. The role covers general ledger entries, account reconciliations, month-end and year-end close, fixed assets, accruals, and support for tax filings and audits. Accountants work in nearly every industry, in corporate accounting departments, public accounting firms, nonprofits, and government agencies. Most employers require a bachelor’s degree in accounting or finance and 2 or more years of experience, with a CPA license preferred for senior and public accounting positions.
Several other finance titles cover parts of this job. A bookkeeper records daily transactions and keeps the ledger current, usually without preparing financial statements or making judgment calls on accruals and revenue timing. A staff accountant is the common title for an early-career accountant inside a corporate department, typically 0 to 3 years in. A certified public accountant holds a state license, which matters when the job involves signing audit opinions, preparing certain tax filings, or representing clients before the IRS. Post “Accountant” when the role spans the full close and you want applicants across experience levels, “Staff Accountant” when it sits on a team under a senior or manager, and “Bookkeeper” when the work stops at transaction entry and bank reconciliation. An accounting clerk handles data entry and filing in support of the people above.
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Hiring an Accountant: What to Expect
Accountant candidates come from three main sources: public accounting staff leaving audit or tax after 2 to 4 years, staff accountants looking for a broader role, and bookkeepers with a degree who want to move up. Screen for the close itself. Ask the candidate to walk through the last month-end they owned, from the first accrual to the final tie-out, and listen for whether they describe the order of tasks and the places a close usually breaks. Ask about the hardest reconciliation they ever cleared, and what the variance turned out to be.
Many accountant postings go wrong by calling the role “Accountant” and then listing bookkeeper duties, or the reverse: a posting titled “Bookkeeper” that asks for GAAP financial statements and audit support. The title sets the pay expectation and the applicant pool. Match the title to the judgment the job requires, and say in the first paragraph whether the person prepares financial statements or only maintains the ledger.
A posting for this role should name the accounting system in use, such as NetSuite, Sage Intacct, QuickBooks Online, or Microsoft Dynamics 365 Business Central, and the close or reconciliation tool, such as FloQast or BlackLine. It should also say whether the company is in the middle of a system migration. Candidates who already know the system can start without a long ramp.
On accounting and finance searches, 4 Corner Resources submits qualified candidates in an average of 4.5 days, clients interview an average of 1.46 candidates per hire, and we submit 1.82 candidates per hire.
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Accountant Core Responsibilities
- Prepare and post journal entries for accruals, prepaids, depreciation, and intercompany activity in the general ledger
- Reconcile bank, credit card, balance sheet, and intercompany accounts each month and clear reconciling items before close
- Complete assigned month-end, quarter-end, and year-end close tasks on the close calendar and sign off on each task in the close management tool, such as FloQast or BlackLine
- Prepare balance sheet, income statement, and cash flow schedules that support the monthly financial statements
- Maintain the fixed asset register, including additions, disposals, and depreciation schedules
- Review accounts payable and accounts receivable activity for coding errors and correct them before the books close
- Review bank feed matching, invoice capture, and auto-coding rules in the ERP, and correct the transactions the automation codes wrong
- Use AI assistants such as Microsoft Copilot in Excel to draft variance commentary and reconciliation formulas, and check every figure against the ledger before it goes to the controller
- Prepare sales tax, use tax, and 1099 filings, and gather supporting schedules for the income tax return
- Assemble audit support packages and respond to auditor requests during the annual audit or review
- Analyze budget-to-actual variances for assigned accounts and explain the drivers to the controller or accounting manager
- Document accounting procedures and update them when the process or the system changes
- Recommend process improvements, such as recurring journal entry templates, bank matching rules, or control changes, when the close exposes a weak spot
Required Skills and Qualifications
Hard skills
- Working knowledge of GAAP, including accrual accounting, revenue recognition basics, and the matching principle
- Experience with at least one cloud ERP or accounting system, such as NetSuite, Sage Intacct, QuickBooks Online, or Microsoft Dynamics 365 Business Central
- Advanced Excel skills, including pivot tables, XLOOKUP, SUMIFS, and Power Query for reconciliations and schedules
- Ability to prepare and review account reconciliations and identify the cause of a variance
- Familiarity with month-end close procedures and the close calendar
- Experience preparing audit schedules and responding to auditor requests
- Knowledge of sales tax, 1099, and other routine compliance filings
- Experience with close management or reconciliation software such as FloQast or BlackLine
- Ability to review AI-generated work, such as Copilot-drafted formulas or auto-coded transactions, against source documents before relying on it
Soft skills
- Accuracy under a deadline, since a close date does not move when the volume does
- Willingness to chase down a small unexplained difference instead of plugging it
- Clear written explanations of variances for people outside accounting
- Comfort asking operations, sales, or HR for the information a journal entry depends on
- Discretion with payroll, compensation, and vendor data
Education
- Bachelor’s degree in accounting, finance, or a related field
- Some smaller employers accept an associate degree plus several years of full-cycle accounting experience
Certifications
- None required for most corporate accountant roles
- CPA license preferred for senior positions, public accounting, and roles that touch external reporting
- CMA (Certified Management Accountant) is useful for cost and management accounting positions
Preferred Qualifications
- 2 or more years in public accounting (audit or tax) before moving to industry
- Experience in the employer’s industry, such as construction, healthcare, manufacturing, nonprofit, or professional services
- Multi-entity or intercompany accounting experience
- Experience with an ERP implementation or system migration
- Working knowledge of ASC 606 (revenue) or ASC 842 (leases), depending on the business
- Experience building reports in a BI tool such as Power BI or Tableau
- Experience with AP automation and spend management tools such as BILL, Ramp, or Expensify
How Much Does an Accountant Make?
Typical national range: $67,836 to $98,443, with a national average of $84,438. Salary data reviewed October 2026 by 4 Corner Resources.
Accountant salaries vary by experience, industry, organization size, and geography. Click below to explore salaries by local market.
The average national salary for an Accountant is:
$84,438
Sample Job Description Templates for Accountants
General Ledger Accountant
Position Overview
We are hiring a General Ledger Accountant to own a section of our monthly close. You will prepare journal entries, reconcile balance sheet accounts, and support the financial statements for a company with several operating locations. The position reports to the Accounting Manager and works closely with the accounts payable and payroll teams.
Responsibilities
- Prepare and post recurring and non-recurring journal entries each month
- Reconcile assigned balance sheet accounts and resolve reconciling items within the close window
- Maintain prepaid, accrual, and fixed asset schedules
- Prepare monthly financial statement schedules and flux analysis for assigned accounts
- Support the annual audit with schedules and documentation
- Keep process documentation current for each assigned task
- Maintain recurring journal entry templates and bank matching rules in the ERP
Requirements
Hard skills
- 2 or more years of general ledger accounting experience
- Experience with NetSuite, Sage Intacct, or a comparable ERP
- Advanced Excel, including pivot tables, XLOOKUP, and Power Query
- Working knowledge of GAAP and accrual accounting
Soft skills
- Meets close deadlines without sacrificing accuracy
- Explains variances clearly in writing
- Flags problems early instead of at the review meeting
Education
- Bachelor’s degree in accounting or finance
Preferred qualifications
- Public accounting experience
- Experience with FloQast or BlackLine
- Experience using Microsoft Copilot or a similar AI assistant for flux commentary, with a habit of checking the output against the ledger
Accountant (Small Business, Full Charge)
Position Overview
Our company is hiring an Accountant to handle the full accounting cycle for a single-entity business with about 40 employees. You will manage accounts payable, accounts receivable, payroll coordination, bank reconciliations, and the monthly close, and you will prepare the financial package the owner reviews each month. The role reports directly to the owner and works with an outside CPA firm for tax and year-end.
Responsibilities
- Process vendor bills and customer invoices and manage weekly payment and collection activity
- Reconcile bank and credit card accounts weekly
- Set up and review bank feed rules and receipt capture in QuickBooks Online, and correct transactions the automatic categorization gets wrong
- Coordinate payroll with the outside payroll provider and record payroll entries
- Close the books each month and prepare the owner’s financial package
- Prepare sales tax filings and 1099s
- Gather year-end documents for the outside CPA firm
Requirements
Hard skills
- 3 or more years of full-cycle accounting experience at a small or mid-size company
- QuickBooks Online proficiency, including bank feeds, bank rules, and reconciliations
- Experience with a payroll provider such as ADP, Gusto, or Paychex
- Experience with a bill pay tool such as BILL and an expense tool such as Ramp or Expensify
- Solid Excel skills for schedules and cash forecasting
Soft skills
- Comfortable being the only accounting person in the building
- Organized enough to keep AP, AR, and the close moving at once
- Communicates plainly with an owner who is not an accountant
Education
- Bachelor’s degree in accounting preferred; an associate degree with equivalent experience will be considered
Project Accountant
Position Overview
We are seeking a Project Accountant to support our construction and engineering project teams. You will set up jobs, track costs against budgets, prepare percentage-of-completion revenue entries, and produce monthly project billing, including AIA pay applications. The position reports to the Controller and works daily with project managers.
Responsibilities
- Set up new jobs, budgets, and cost codes in the project accounting system
- Record project costs, commitments, and change orders and review coding with project managers
- Prepare monthly work-in-progress (WIP) schedules and percentage-of-completion revenue entries
- Produce progress billings, AIA pay applications, and retainage tracking
- Reconcile project ledgers to the general ledger each month
- Track subcontractor lien waivers and insurance certificates in Procore or a similar platform for billing compliance
Requirements
Hard skills
- 2 or more years of project or job cost accounting experience
- Experience with Sage 300 CRE, Sage Intacct Construction, Vista by Trimble, Procore, or a similar system
- Understanding of over-time revenue recognition under ASC 606, including cost-to-cost percentage of completion and WIP reporting
- Strong Excel skills for WIP schedules and billing backup
Soft skills
- Works well with project managers who have their own priorities
- Keeps billing on schedule when the field documentation is late
- Accurate with retainage and change-order math
Education
- Bachelor’s degree in accounting, finance, or construction management
Preferred qualifications
- Construction or engineering industry experience
- Familiarity with certified payroll and prevailing wage requirements
Nonprofit Fund Accountant
Position Overview
Our organization is hiring a Fund Accountant to manage restricted and unrestricted funds for a nonprofit with federal, state, and foundation grants. You will track grant spending against budgets, prepare funder reports, release restrictions as conditions are met, and support the annual audit and Single Audit. The role reports to the Director of Finance and works with program directors and the development team.
Responsibilities
- Record revenue and expenses by fund, grant, and program in the accounting system
- Track grant budgets, allowable costs, and spending deadlines, and prepare drawdown requests
- Submit federal drawdowns and financial reports through funder systems such as the Payment Management System
- Prepare monthly and quarterly financial reports for funders in their required formats
- Release net assets from restriction when time or purpose conditions are satisfied
- Allocate shared costs across programs using the approved indirect cost method
- Prepare schedules for the annual audit, Single Audit, and Form 990
Requirements
Hard skills
- 2 or more years of nonprofit or grant accounting experience
- Knowledge of fund accounting and net asset classification under ASC 958
- Familiarity with Uniform Guidance (2 CFR 200) for federal awards
- Experience with Blackbaud Financial Edge NXT, Sage Intacct, or a similar nonprofit system
Soft skills
- Patient with program staff who are new to grant rules
- Careful about deadlines tied to funder reporting
- Honest about what a grant can and cannot pay for
Education
- Bachelor’s degree in accounting or finance
Certifications
- CPA or CNAP (Certified Nonprofit Accounting Professional) preferred