簿记员服务于个人、公司或组织财务健康的第一线. Strong bookkeepers set up, 部署和管理记录资金进出实体金库的系统. Using reporting tools and systems, 簿记员帮助个人和业务经理了解并改善一个实体的财务状况和业绩.

科技对记账领域产生了巨大的影响. However, 簿记员潜在的组织能力和对细节的精确关注对他们的雇主和客户来说一如既往地有价值. 像QuickBooks®或Microsoft Excel®这样的程序已经广泛取代了传统簿记的手工录入功能. However, the organization, reporting, 财务数据的使用仍然严重依赖于人工输入和处理.

任何职业的认证都是向雇主发出信号的, colleagues, 并向客户证明，专业人士致力于卓越和负责任的最高标准. 注册记账员符合AIPB财务会计的最高标准, business practices and ethical conduct.

To earn your AIPB Certified Bookkeeper designation, 您必须通过AIPB认证考试，并能够提交至少两年或三年的全职证明,000 hours of part-time experience.

因为记账严重依赖于技术，几乎可以完全使用数字工具来完成, it is considered an excellent prospect for remote, contract, and work-at-home career opportunities.

BECOMING A CERTIFIED BOOKKEEPER

资格要求，道德规范和认证维护

ACCRUALS, DEFERRALS AND THE ADJUSTED TRIAL BALANCE

Why accruals, deferrals, and other adjustments are made; recognizing revenues collected in advance and expenses after a prepayment

更正会计错误和银行调节表

When and where accounting errors occur and how they are discovered; finding and correcting errors on the unadjusted trial balance

PAYROLL

How to pay different types of employees; federal and state wage-hour law

DEPRECIATION

The difference between book and tax depreciation; depreciation under GAAP

INVENTORY

General concepts of accounting for inventory; the perpetual, periodic, FIFO and LIFO methods

INTERNAL CONTROLS AND FRAUD DEPRECIATION

How to prevent or spot theft of inventory and other non-cash assets by employees; preventing employee theft, embezzlement or fraud by hiring the right personnel