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Sub-major Group

54 Accounting and Related Clerks

OSCA - Occupation Standard Classification for Australia
Reference period
2024, Version 1.0

54 Accounting and Related Clerks

Compile, record and process documents relating to financial transactions, creditors and debtors, operating costs and payrolls.

OSCA skill level

The occupations in this sub-major group have a skill level corresponding to the qualifications and experience below.

  • Skill Level 3: AQF Certificate III including at least two years of on-the-job training, AQF Certificate IV, or at least three years of relevant experience
  • Skill Level 4: AQF Certificate II, AQF Certificate III, or at least one year of relevant experience
  • Skill Level 5: AQF Certificate I, or compulsory secondary education
Minor Group

541 Accounts Clerks, Estimators and Payroll Officers

Monitor creditor and debtor accounts, calculate and investigate the cost of wages, materials, overheads and other operating costs, and collect, organise and enter information into payroll systems to calculate pay and deductions of employees.

OSCA skill level

The occupations in this minor group have a skill level corresponding to the qualifications and experience below.

  • Skill Level 4: AQF Certificate II, AQF Certificate III, or at least one year of relevant experience
Unit Group

5411 Accounts Clerks

Monitor creditor and debtor accounts and undertake related routine documentation.

OSCA skill level

The occupations in this unit group have a skill level corresponding to the qualifications and experience below.

  • Skill Level 4: AQF Certificate II, AQF Certificate III, or at least one year of relevant experience
Occupation

541131 Accounts Clerk

Monitors creditor and debtor accounts, and undertakes related routine documentation.

Alternative title

  • Accounts Payable or Receivable Clerk

Specialisations

  • Audit Clerk
  • Investment Accounting Clerk

Skill level: 4

Main tasks

  • Prepares and maintains accounting documents and records
  • Prepares bank deposits and statements, and posts entries to general ledgers
  • Reconciles accounts
  • Summarises financial transactions, including expenditure and receipts
  • Investigates and resolves invoice discrepancies
  • Responds to internal and external account queries
Unit Group

5412 Estimators

Calculate and investigate the cost of wages, materials, overheads and other operating expenses.

Construction Estimators are excluded from this unit group. Construction Estimators are included in Occupation 312331 Construction Estimator.

OSCA skill level

The occupations in this unit group have a skill level corresponding to the qualifications and experience below.

  • Skill Level 4: AQF Certificate II, AQF Certificate III, or at least one year of relevant experience
Occupation

541231 Estimator

Calculates and investigates the cost of wages, materials, overheads and other operating expenses.

Construction Estimators are excluded from this occupation. Construction Estimators are included in Occupation 312331 Construction Estimator.

Alternative title

  • Costing Officer

Skill level: 4

Main tasks

  • Calculates, analyses and investigates the costs of proposed expenditure, wages and standard costs
  • Prepares records of standard costs and values for items such as raw materials and packaging supplies
  • Prepares quotes and contracts on jobs, materials and services
  • Records cost variations and contract price movements
Unit Group

5413 Payroll Officers

Collect, organise and enter information into payroll systems to calculate pay and deductions of employees.

OSCA skill level

The occupations in this unit group have a skill level corresponding to the qualifications and experience below.

  • Skill Level 4: AQF Certificate II, AQF Certificate III, or at least one year of relevant experience
Occupation

541331 Payroll Officer

Collects, organises and enters information into payroll systems to calculate pay and deductions of employees.

Alternative title

  • Payroll Clerk

Skill level: 4

Main tasks

  • Creates and maintains employee records
  • Processes payments to employees, including pay adjustments
  • Prepares separation certificates or transfers
  • Interprets and applies legislation, awards and enterprise agreements
  • Maintains records relating to leave taken, overtime, promotions, transfers and other variations to wages or salaries and employment arrangements
Minor Group

542 Bookkeepers

Maintain and evaluate records of financial transactions in account books and computerised accounting systems. Ensure financial records comply with regulatory and legislative requirements. May prepare and lodge business activity statements on behalf of organisations.

OSCA skill level

The occupations in this minor group have a skill level corresponding to the qualifications and experience below.

  • Skill Level 3: AQF Certificate III including at least two years of on-the-job training, AQF Certificate IV, or at least three years of relevant experience
Unit Group

5421 Bookkeepers

Maintain and evaluate records of financial transactions in account books and computerised accounting systems. Ensure financial records comply with regulatory and legislative requirements. May prepare and lodge business activity statements on behalf of organisations.

OSCA skill level

The occupations in this unit group have a skill level corresponding to the qualifications and experience below.

  • Skill Level 3: AQF Certificate III including at least two years of on-the-job training, AQF Certificate IV, or at least three years of relevant experience
Occupation

542131 Bookkeeper

Maintains and evaluates records of financial transactions in account books and computerised accounting systems. Ensures financial records comply with regulatory and legislative requirements. May prepare and lodge business activity statements on behalf of organisations.

Registration or licensing may be required.

Specialisations

  • Business Activity Statement (BAS) Agent
  • Financial Administration Officer

Skill level: 3

Main tasks

  • Keeps financial records, including invoices, and maintains and balances accounts
  • Verifies recorded transactions, and reports on irregularities and business tax entitlements
  • Prepares and produces financial statements and budget and expenditure reports, and analyses ledgers and accounting software packages using account books
  • Provides government authorities with tax file numbers, superannuation payments and business activity statements
Minor Group

549 Miscellaneous Accounting and Related Clerks

This minor group covers Accounting and Related Clerks not elsewhere classified.

OSCA skill level

The occupations in this minor group have a skill level corresponding to the qualifications and experience below.

  • Skill Level 4: AQF Certificate II, AQF Certificate III, or at least one year of relevant experience
  • Skill Level 5: AQF Certificate I, or compulsory secondary education
Unit Group

5491 Other Accounting and Related Clerks

This unit group covers Accounting and Related Clerks not elsewhere classified. It includes Betting Clerks, Bookmakers and Debt Collectors.

OSCA skill level

The occupations in this unit group have a skill level corresponding to the qualifications and experience below.

  • Skill Level 4: AQF Certificate II, AQF Certificate III, or at least one year of relevant experience
  • Skill Level 5: AQF Certificate I, or compulsory secondary education
Occupation

549131 Betting Clerk

Records and processes customer bets, payments and payouts for horse and dog racing, and other sports and events.

Registration or licensing may be required.

Specialisations

  • Betting Agency Counter Clerk
  • Bookmaker's Clerk
  • Telephone Betting Clerk

Skill level: 5

Main tasks

  • Takes bets, receives payments and pays out on winnings
  • Records and enters bets electronically and in transaction ledgers
  • Issues tickets and prepares summaries of transactions
  • Monitors amounts of money placed on race entrants
  • Verifies the identity and account balances of betting agency customers
  • Answers betting enquiries
  • Monitors and intervenes to ensure gamblers are gambling responsibly
  • May assist Bookmakers to provide oncourse betting services at race meetings
Occupation

549132 Bookmaker

Determines risk, offers odds, and accepts bets on the outcome of racing and other events.

Registration or licensing is required.

Skill level: 4

Main tasks

  • Determines risk and sets odds for various racing and other events
  • Accepts bets from customers and records details of each transaction
  • Calculates and pays out winnings to customers
  • Monitors and manages betting activity to ensure compliance with regulations and policies
  • Provides information and advice to customers regarding betting options and strategies
  • Maintains accurate records of bets, payments and financial transactions
Occupation

549133 Debt Collector

Collects consumer, commercial, insurance and other forms of debt for clients, makes arrangements to settle overdue accounts, formalises payment arrangements, and follows up until accounts are fully paid.

Registration or licensing may be required.

Alternative title

  • Debt Recovery Officer

Specialisation

  • Collections Officer

Skill level: 4

Main tasks

  • Liaises with clients, credit staff, accounts receivable departments, process servers, Private Investigators, Barristers, Solicitors, trustees, liquidators and other insolvency professionals to find solutions to payment problems
  • Identifies, locates and notifies debtors of overdue accounts in writing, by telephone and in person, and arranges for payments to be made
  • Traces addresses of debtors who have moved
  • Arranges new repayment plans for debtors having difficulties making existing repayments, including identifying and assisting customers experiencing financial hardship
  • Refers debtors' disputes to creditors
  • Issues instructions for the commencement of legal action and enforcement to recover money
  • Arranges for money and goods collected to be transferred to creditors, and prepares statements of account for creditors
  • Records amounts collected and notes any further action required, including identifying and reporting suspicious matters under legislation
  • Maintains accurate and compliant records for overdue accounts under collection, ensuring all relevant debtor information is obtained, verified and updated