Accountant II

Recruitment Number 26-162JC, Accountant II, SR-18, Honolulu, Oahu. As an advanced trainee, performs a variety of assignments ranging from the simple to moderately difficult which do not require the services of a fully trained accountant; and performs other related duties as required. Education Requirement: Graduation from an accredited four (4) year college or university with a Bachelor's degree, and a minimum of twelve (12) semester hours in accounting and/or auditing. Accounting Experience: One-half (1-1/2) year of professional accounting or auditing experience, which may have included the teaching of accounting at the university level. Non-Qualifying Experience:

1. bookkeeper or minor accounting or clerical positions;
2. accounting or bookkeeping machine operators;
3. such positions as those of office managers or owners of businesses who supervise accountants, auditors or bookkeepers, but do not participate in the accounting or auditing work with responsibility for its technical adequacy; and
4. positions concerned with taxation matters not requiring the application of generally accepted accounting and auditing principles.

Substitutions Allowed: Substitutions of Experience for Education:

• A) Professional accounting or auditing experience.
• B) Professional, analytical or administrative experience which did not require the knowledge and application of accounting and/or auditing principles and practices may be substituted for the Education Requirement, providing the applicant can show that he/she has successfully completed at least twelve (12) semester credit hours in accounting and/or auditing subjects from an accredited college or university
• C) Responsible experience which involved maintaining and/or reconciling general journals and general ledger accounts and related books and accounts, and preparing balance sheets, profit and loss statements and related to accounting and financial reports; identifying significant changes in account balances and reviewing transactions to identify the actions which caused the changes; conducting accounts examinations including preparing worksheets or reports reflecting the examination made, discrepancies noted, and the corrective entries required to adjust accounts; and making estimates of operating procedures, and needs requirements for operating budgets. Experience which qualified for substitution must have included the preparation and/or analysis of financial statements and accounting reports.
• D) Any combination of the above.

Substitution for Experience and Education:

1. A Bachelor's degree in accounting and/or auditing will be deemed to have met the education and experience requirements for the Accountant II class of work.
2. A Master's degree in accounting and/or auditing may be substituted for two (2) years of Accounting Experience.
3. A Certified Public Accountant (CPA) Certificate obtained through written examination is qualifying for the Education and Accounting Experience requirements.

Education: If you are using education as a substitute for experience, you must submit a copy of your official transcripts or diploma at the time of application. If you are selected, you will need an official transcript (not a copy) indicating the completion of the training or the awarding of the appropriate degree. #J-18808-Ljbffr Hawaii State Judiciary