What is Accounting?
Accounting is defined as a process of recording both receivables and expenditures that pertain to a business. The accounting process includes storing, sorting, retrieving, summarizing, and presenting these transactions to upper management or oversight agencies and regulators. California’s economy, as measured by its Gross Domestic Product (GDP), represents 14% of the total US economy. If California were a country all by itself, that percentage would make it the 5th largest economy worldwide. California’s manufacturing sector accounts for 12+% of goods produced in the US.
The ten top industries in California are:
- Construction - $111.3 billion
- Arts, entertainment, recreation, accommodation, food services - $130 billion
- Retail trade - $153.4 billion
- Finance and insurance - $155.6 billon
- Wholesale trade - $158.2 billion
- Educational services, healthcare, social assistance - $218.3 billion
- Information - $287.8 billion
- Manufacturing - $320.7 billion
- Professional and business services - $397.3 billion
- Real estate, rental, and leasing - $504 billion
The economy of California is also fueled by Hollywood. The production of movies in Hollywood brings a large amount of revenue for the state. In 2015, about $49 billion was contributed, with the creation of about 2.4 million jobs.
Each and every one of these industries must hire accountants to maintain their books, track their transactions, call in debts owed to the company, and file their taxes and SEC paperwork. No matter what industry is booming near you, and in California that’s most of them, the skills of an accountant are going to be absolutely necessary.
Featured Online Programs
Top Ranked Campus & Online Accounting Programs in California
Claremont McKenna College
Score: 85.57
- Undergraduate Tuition
- In-State: $64,150
- Out-of-State:$64,150
- Net Price: $28,701
- Acceptance Rate: 10%
- Retention Rate: 96%
- Graduation Rate: 91%
- Total Enrollment: 1,389
- Undergrad Students: 1,386
- Graduate Students: 3
- Grads Salary: $92,000
- Student-to-faculty: 8:1
University of Southern California
Score: 83.28
- Undergraduate Tuition
- In-State: $68,237
- Out-of-State:$68,237
- Net Price: $36,808
- Acceptance Rate: 12%
- Retention Rate: 97%
- Graduation Rate: 92%
- Total Enrollment: 48,945
- Undergrad Students: 20,699
- Graduate Students: 28,246
- Grads Salary: $92,000
- Student-to-faculty: 9:1
University of California-Santa Barbara
Score: 82.52
- Undergraduate Tuition
- In-State: $14,965
- Out-of-State:$45,742
- Net Price: $16,874
- Acceptance Rate: 26%
- Retention Rate: 92%
- Graduation Rate: 86%
- Total Enrollment: 26,420
- Undergrad Students: 23,459
- Graduate Students: 2,961
- Grads Salary: $85,000
- Student-to-faculty: 17:1
San Diego State University
Score: 78.22
- Undergraduate Tuition
- In-State: $8,290
- Out-of-State:$20,170
- Net Price: $13,017
- Acceptance Rate: 39%
- Retention Rate: 89%
- Graduation Rate: 78%
- Total Enrollment: 37,402
- Undergrad Students: 32,194
- Graduate Students: 5,208
- Grads Salary: $82,000
- Student-to-faculty: 25:1
Santa Clara University
Score: 76.77
- Undergraduate Tuition
- In-State: $59,241
- Out-of-State:$59,241
- Net Price: $50,551
- Acceptance Rate: 52%
- Retention Rate: 92%
- Graduation Rate: 89%
- Total Enrollment: 9,178
- Undergrad Students: 6,115
- Graduate Students: 3,063
- Grads Salary: $96,000
- Student-to-faculty: 12:1
University of San Diego
Score: 74.87
- Undergraduate Tuition
- In-State: $56,444
- Out-of-State:$56,444
- Net Price: $36,008
- Acceptance Rate: 53%
- Retention Rate: 90%
- Graduation Rate: 83%
- Total Enrollment: 8,815
- Undergrad Students: 5,669
- Graduate Students: 3,146
- Grads Salary: $85,000
- Student-to-faculty: 13:1
University of the Pacific
Score: 74.48
- Undergraduate Tuition
- In-State: $55,340
- Out-of-State:$55,340
- Net Price: $28,164
- Acceptance Rate: 93%
- Retention Rate: 88%
- Graduation Rate: 74%
- Total Enrollment: 6,277
- Undergrad Students: 3,294
- Graduate Students: 2,983
- Grads Salary: $91,000
- Student-to-faculty: 14:1
Humphreys University-Stockton and Modesto
Score: 73.75
- Undergraduate Tuition
- In-State: $14,760
- Out-of-State:$14,760
- Net Price: $18,306
- Acceptance Rate: 100%
- Retention Rate: 100%
- Graduation Rate: 75%
- Total Enrollment: 393
- Undergrad Students: 159
- Graduate Students: 234
- Grads Salary: $76,000
- Student-to-faculty: 7:1
Saint Mary's College of California
Score: 71.63
- Undergraduate Tuition
- In-State: $56,134
- Out-of-State:$56,134
- Net Price: $32,129
- Acceptance Rate: 88%
- Retention Rate: 86%
- Graduation Rate: 72%
- Total Enrollment: 2,765
- Undergrad Students: 2,003
- Graduate Students: 762
- Grads Salary: $86,000
- Student-to-faculty: 9:1
Pepperdine University
Score: 71.28
- Undergraduate Tuition
- In-State: $66,742
- Out-of-State:$66,742
- Net Price: $47,804
- Acceptance Rate: 49%
- Retention Rate: 88%
- Graduation Rate: 84%
- Total Enrollment: 10,030
- Undergrad Students: 3,662
- Graduate Students: 6,368
- Grads Salary: $84,000
- Student-to-faculty: 13:1
California Lutheran University
Score: 70.89
- Undergraduate Tuition
- In-State: $50,670
- Out-of-State:$50,670
- Net Price: $30,416
- Acceptance Rate: 87%
- Retention Rate: 81%
- Graduation Rate: 73%
- Total Enrollment: 3,615
- Undergrad Students: 2,513
- Graduate Students: 1,102
- Grads Salary: $85,000
- Student-to-faculty: 14:1
University of Redlands
Score: 70.66
- Undergraduate Tuition
- In-State: $57,614
- Out-of-State:$57,614
- Net Price: $28,157
- Acceptance Rate: 82%
- Retention Rate: 80%
- Graduation Rate: 67%
- Total Enrollment: 3,460
- Undergrad Students: 2,313
- Graduate Students: 1,147
- Grads Salary: $85,000
- Student-to-faculty: 10:1
University of La Verne
Score: 70.49
- Undergraduate Tuition
- In-State: $47,000
- Out-of-State:$47,000
- Net Price: $25,103
- Acceptance Rate: 74%
- Retention Rate: 77%
- Graduation Rate: 63%
- Total Enrollment: 5,662
- Undergrad Students: 3,365
- Graduate Students: 2,297
- Grads Salary: $85,000
- Student-to-faculty: 11:1
Scripps College
Score: 70.13
- Undergraduate Tuition
- In-State: $63,434
- Out-of-State:$63,434
- Net Price: $43,923
- Acceptance Rate: 28%
- Retention Rate: 91%
- Graduation Rate: 84%
- Total Enrollment: 1,099
- Undergrad Students: 1,080
- Graduate Students: 19
- Grads Salary: $73,000
- Student-to-faculty: 10:1
Fresno Pacific University
Score: 69.39
- Undergraduate Tuition
- In-State: $35,558
- Out-of-State:$35,558
- Net Price: $15,255
- Acceptance Rate: 75%
- Retention Rate: 75%
- Graduation Rate: 50%
- Total Enrollment: 3,032
- Undergrad Students: 1,744
- Graduate Students: 1,288
- Grads Salary: $84,000
- Student-to-faculty: 10:1
California State University-Northridge
Score: 68.92
- Undergraduate Tuition
- In-State: $7,095
- Out-of-State:$18,975
- Net Price: $8,936
- Acceptance Rate: 91%
- Retention Rate: 75%
- Graduation Rate: 56%
- Total Enrollment: 37,579
- Undergrad Students: 32,181
- Graduate Students: 5,398
- Grads Salary: $81,000
- Student-to-faculty: 24:1
University of San Francisco
Score: 68.46
- Undergraduate Tuition
- In-State: $58,222
- Out-of-State:$58,222
- Net Price: $42,953
- Acceptance Rate: 71%
- Retention Rate: 81%
- Graduation Rate: 74%
- Total Enrollment: 9,688
- Undergrad Students: 6,018
- Graduate Students: 3,670
- Grads Salary: $85,000
- Student-to-faculty: 13:1
Chapman University
Score: 68.16
- Undergraduate Tuition
- In-State: $62,784
- Out-of-State:$62,784
- Net Price: $45,033
- Acceptance Rate: 73%
- Retention Rate: 91%
- Graduation Rate: 84%
- Total Enrollment: 10,014
- Undergrad Students: 7,869
- Graduate Students: 2,145
- Grads Salary: $76,000
- Student-to-faculty: 12:1
California State University-Sacramento
Score: 67.97
- Undergraduate Tuition
- In-State: $7,602
- Out-of-State:$19,482
- Net Price: $11,596
- Acceptance Rate: 93%
- Retention Rate: 80%
- Graduation Rate: 54%
- Total Enrollment: 31,818
- Undergrad Students: 28,921
- Graduate Students: 2,897
- Grads Salary: $81,000
- Student-to-faculty: 24:1
Menlo College
Score: 67.93
- Undergraduate Tuition
- In-State: $51,070
- Out-of-State:$51,070
- Net Price: $29,151
- Acceptance Rate: 62%
- Retention Rate: 71%
- Graduation Rate: 57%
- Total Enrollment: 800
- Undergrad Students: 800
- Graduate Students: N/A
- Grads Salary: $87,000
- Student-to-faculty: 15:1
Biola University
Score: 67.44
- Undergraduate Tuition
- In-State: $46,704
- Out-of-State:$46,704
- Net Price: $31,522
- Acceptance Rate: 57%
- Retention Rate: 84%
- Graduation Rate: 72%
- Total Enrollment: 5,387
- Undergrad Students: 3,499
- Graduate Students: 1,888
- Grads Salary: $72,000
- Student-to-faculty: 13:1
Loyola Marymount University
Score: 67.3
- Undergraduate Tuition
- In-State: $58,974
- Out-of-State:$58,974
- Net Price: $52,815
- Acceptance Rate: 41%
- Retention Rate: 88%
- Graduation Rate: 82%
- Total Enrollment: 10,165
- Undergrad Students: 7,299
- Graduate Students: 2,866
- Grads Salary: $77,000
- Student-to-faculty: 11:1
Point Loma Nazarene University
Score: 65.85
- Undergraduate Tuition
- In-State: $43,550
- Out-of-State:$43,550
- Net Price: $34,933
- Acceptance Rate: 82%
- Retention Rate: 85%
- Graduation Rate: 76%
- Total Enrollment: 4,319
- Undergrad Students: 3,154
- Graduate Students: 1,165
- Grads Salary: $71,000
- Student-to-faculty: 13:1
Mount Saint Mary's University
Score: 65.82
- Undergraduate Tuition
- In-State: $48,132
- Out-of-State:$48,132
- Net Price: $28,717
- Acceptance Rate: 76%
- Retention Rate: 77%
- Graduation Rate: 60%
- Total Enrollment: 2,440
- Undergrad Students: 1,797
- Graduate Students: 643
- Grads Salary: $78,000
- Student-to-faculty: 11:1
Azusa Pacific University
Score: 65.57
- Undergraduate Tuition
- In-State: $43,600
- Out-of-State:$43,600
- Net Price: $26,666
- Acceptance Rate: 87%
- Retention Rate: 78%
- Graduation Rate: 61%
- Total Enrollment: 7,169
- Undergrad Students: 3,348
- Graduate Students: 3,821
- Grads Salary: $76,000
- Student-to-faculty: 10:1
Online Accounting Education in California
In most businesses, the accounting department is a very important part of the company. Accountants are highly depended on because they maintain, prepare, and inspect financial records. They work to ensure that every financial transaction is stored accurately and that taxes are paid on time.
Accountants make use of financial statements and numbers to create an easy-to-understand picture of the organization’s well-being. They may be skilled in several areas, including the obvious math and pertinent parts of the law; they must make sure that a company follows all laws and regulations related to the taxes they pay and the industry they are a part of. The tax code is very complicated, and then there are reams of regulations covering taxes for most industries. The SEC and other regulatory bodies were created to govern the financial industry, and accountants must stay apprised of all changes to the rules they enforce.
Online Associates (AS)
Earning a two-year Associate of Arts (AA) or Associate of Science (AS) in accounting can lead to entry-level positions like bookkeeper, accounts payable/receivable clerk, or office manager. While not qualified as full-fledged accountants, graduates can assist accountants with tasks like tax preparation, payroll, or auditing.
These degrees cover basic accounting skills, preparing students to work as accounting specialists or associate auditors. Some may become full-charge bookkeepers, managing clients' finances. For those pursuing further education, moving on to a bachelor’s degree can offer more opportunities for advancement and higher income, though there may be some overlap in coursework.
University HQ National Rankings - Top 25 Online AssociatesOnline Bachelors (BS)
With a bachelor’s degree in accounting, graduates can begin working as staff accountants, managing financial records for their employer. Completing a bachelor’s typically takes four years, but students aiming to earn their CPA in the future may want to take extra business courses to smooth the path.
Students pursuing an accounting degree can also specialize in areas such as financial accounting, government accounting, tax accounting, or forensic accounting, depending on their career interests. This focus can help students target specific industries and accounting positions, such as those at banks or within the Big Four accounting firms.
University HQ National Rankings - Top 25 Online BachelorsOnline Masters (MS)
A master’s in accounting is a strong investment for those looking to take the CPA exam, specialize in a particular area, or advance their career. Graduates can pursue roles such as financial analysts, corporate accountants, fraud examiners, auditors, or work in fields like taxation, banking, and insurance.
In these programs, students develop advanced analytical skills, learn to use the latest technology, and gain deeper knowledge in their area of specialization. For those earning an MBA in Accounting, the program offers a broad business education, with exposure to marketing, finance, and strategy,though the focus remains on how accounting interacts with these business areas.
University HQ National Rankings - Top 25 Online MastersOnline Doctorate (PhD)
A PhD in accounting is typically housed within a college of business and prepares students for research careers or academic roles. These programs focus on developing research skills, particularly in areas like corporate governance, financial reporting, managerial accounting, auditing, and using archival data.
Students can choose their research topics and work with faculty to refine their methods. They may present their work at national conferences and publish in top journals such as The Accounting Review, Journal of Financial Economics, and others.
CPA Exam Education Requirements in California
First and foremost, you need to make sure your school is accredited as accepted by the State of California before you take the courses you'll need to become a licensed CPA. According to the California Board of Accountancy (CBA) you'll need a minimum of a bachelor's with an accounting emphasis, as well as 150 semester hours in courses specific to accounting before you can sit for the CPA licensure exam. This should take around four years. While the bachelor's degree can be in any subject you wish to select, the state policy is that 150 course hours must cover specific content including a minimum of 24 units of accounting, 24 units of business, 20 units of accounting study, and 10 units of ethics.
California has specific requirements to become an accountant and one of the first steps is obtaining an undergraduate degree. The CPA licensure requirements are narrowed even further by detailing the following list of subjects be taken by students:
-
Accounting Subjects: 24 Semester Hours
- Accounting
- Auditing
- Taxation
- Financial Reporting
- Financial Statement Analysis
- External & Internal Reporting
-
Business Subjects: 24 Semester Hours
- Business Administration
- Business Communications
- Business Management
- Business Law
- Business-related law courses offered at an accredited law
- Computer Science & Information Systems
- Economics
- Finance
- Marketing
- Mathematics
- Statistics
-
Accounting Study Subjects: 20 Semester Hours
- Minimum six semester units in accounting subjects (as listed above)
- Maximum 14 semester units in business-related subjects (as listed above)
- Maximum nine semester units in other academics relevant to business and accounting work with a maximum 3 units from any one area
- Maximum four semester units in internships or independent studies in accounting or business subjects
- Skills-based courses in Communications, English, Journalism, and the Physical, Life, Natural, and Social Sciences
- Foreign Languages/ Cultural & Ethnic Studies
- Industry-based courses which may include courses in the following disciplines: Architecture, Engineering, and Real Estate
-
Professional Ethics Study Subjects: 10 Semester Hours
A minimum of 3 semester hours in accountants’ professional responsibilities or accounting ethics at an upper division level or higher is required.
- Maximum seven semester hours in courses in any of the following subject areas: Auditing
- Business, Government and Society
- Business Law
- Business Leadership
- Corporate Governance
- Corporate Social Responsibility
- Ethics
- Fraud
- Human Resources Management
- Legal Environment of Business
- Management of Organizations
- Morals
- Organizational Behavior
- Professional Responsibilities
In addition, the ethics portion may be comprised of a maximum three semester hours in courses from the following disciplines:
- Philosophy
- Religion
- Theology
But the course title must contain one of the following words or terms:
- Introduction; General; Fundamentals of; Survey of; Introductory; Principles of; Foundations of.
This course requirement list is quite strict and credits cannot be used to qualify more than once. For example, if you take a three credit hour course titled "Business, Society, and Government" you could use all three credit hours towards your Business or Ethics requirement or split the hours with one going toward business and two going toward ethics, but you'll find that you cannot use the class as three hours for business and three hours for ethics.
If you have earned your master's degree in accounting it will satisfy the 20 semester hours of accounting study, and the hours completed in the fulfillment of the master's degree can be counted toward the other three educational areas: 24 semester units of accounting subject, 24 semester units of business-related subjects, and 10 semester units of ethics study. In addition, completion of a Master of Accounting, Taxation, or Laws in Taxation is equivalent to the 20 semester hours of accounting study.
Taking the Certified Public Accountant Exam
You can sit for the CPA exam after earning your bachelor's degree and completing 24 semester hours each in accounting and business. The California CPA exam is administered by the California Board of Accountancy (CBA), which is part of NASBA. The first step is to create an application account on their website and submit your school transcripts. Keep in mind, it may take two to six months for your degree to appear on official transcripts, plus another 10 to 15 days to process your request, so the timeline may be longer than expected.
Ensure all information on your application is correct and update your account if you move. The initial application fee is $100 and reapplication costs $50. The CBA complies with the Americans with Disabilities Act, so if you need accommodations for a disability, notify them in advance.
The exam consists of four sections, each lasting four hours. You can take them separately or all at once, but most candidates spread them out due to the difficulty. Plan how and when you'll take the sections well before you register.
- The Auditing and Attestation (AUD) section covers generally accepted auditing standards and procedures and the ability to apply them in auditing.
- The Business Environment and Concepts (BEC) section assesses your knowledge of responsibilities of the profession and the legal implications of business transactions as they relate to accounting and auditing.
- The Regulation (REG) section evaluates your knowledge of principles and procedures for federal income, managerial accounting, estate, and gift taxation, and accounting for governmental or a not-for-profit association.
- The Financial Accounting and Reporting (FAR) section covers knowledge of generally accepted accounting principles for businesses, including financial accounting concepts and standards and their application in public accounting engagements.
Because the exam sections may be taken individually, you will pay separately for each section as follows:
- AUD $208.40
- FAR $208.40
- REG $208.40
- BEC $208.40
It will take about a week to process your payment, at which time you'll receive your Notice to Schedule (NTS). You'll need the NTS for admittance to the exam so keep it in a safe place.
The test is given in three month windows with the first two months of each window being the time frame for sitting for the exam. They are as follows:
- January-February
- April-May
- July-August
- October-November
You may take one or all four test sections in any given window but may not take the same section twice in the same window. The test is given at Prometric Testing Centers throughout California so you'll be able to choose a testing center site convenient to your location. When you arrive at the testing center you are required to have your NASBA issued NTS and two forms of valid, current ID, including one with a photograph. You will not be allowed to sit for the exam if you do not meet these requirements, and these are the only items you'll be allowed to carry into the exam room. All other possessions will be stored in a locker during the testing period.
Test scores are released approximately two weeks after the exam is completed and can be found on your CBA account, which is updated daily. A score of 75 or higher is a passing grade, and you have an 18-month window to complete and pass all four sections of the exam. Failure to complete all four exams successfully within the 18-month time frame will result in having to take one or more exams over, even if you passed that section in the past.
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Continuing Professional Education Requirements
Your CPA license is valid for a two-year period and it expires every other year at midnight on the last day of your birth month. The renewal fee is $120 and you must provide proof of continuing education requirements (CE) when you renew your license.
Your CE courses must be completed within the past two-year time frame and a minimum of 12 hours must be in non-technical subject areas such as the following:
- Auditing and Accounting
- Computer and information
- Consulting
- Fraud
- Financial planning
- Taxation
The other eight hours of CE will be in non-technical subjects such as:
- Communication skills
- Negotiation and motivational techniques
- Marketing and sales
- Office management, practice management, and personnel management
- Word processing
Because continuing education requirements may change you should keep abreast of the subject through CPA organizations and associations as you work in the field.
Accounting Specializations
Future accountants aren’t limited to only one type of accounting. If they prefer one field over another, they may be able to focus on that in their accounting degree program. While they are in school, accounting students often begin to develop a preference for one field over others. There are a number of fields in which you can specialize.
- Financial accounting
focuses on collecting financial information and including it in external reports. Accounting majors in this specialization are introduced to the detailed information regarding the accounting framework. These include Generally Accepted Accounting Principles (GAAP) used in the US or the International Financial Reporting Standards (IFRS). - Internal auditing
focuses on the examination of the company’s financial systems and transactions. An internal auditor looks for weaknesses in the accounting control system. They look for mismanagement, fraud, and waste and report everything they find to the company’s management. - Public accounting
investigates the financial statements and supporting account systems of client companies. The public accountant works to offer confidence that the financial statements gathered by clients accurately represents their financial results and position.
Other fields include tax accounting, government accounting, cost accounting, and more. The main way to get into accounting is through education. There really isn’t any other way. However, there are some accounting positions that require more than just a bachelor’s or master’s degree. If you want to work as a CPA, you’ll also need to pass the four-part CPA exam and gain experience under a licensed CPA. If you want to work as an enrolled agent, you will have to gain certification. And so on.
Potential Careers for Accounting Graduates in CA
- Staff Accountant
Staff accountants will work within the accounting department of their organization. Their responsibilities include maintaining the general ledger, working on financial reports, going over financial statements, helping with audits and budgeting, and reconciling accounts. After spending some time in this role, they may advance to senior accountant status. They are responsible for productivity, reporting costs, margins, and expenditures for their organizations. - Financial Controller
This position might also be called the chief accounting officer or financial comptroller. The professional in the role oversees day-to-day accounting functions, works on forecasting and budgeting, takes care of tax issues, and integrates finance operations. - Corporate Controller
The corporate controller oversees all accounting and financial functions within an organization. They also perform financial risk assessments, establish and carry out financial policies, and prepare annual budgets and forecasts. - Tax Manager
This professional prepares and files state and federal tax returns for individual clients or for companies. They also develop and carry out strategies to help their clients comply with current tax legislation. - Chief Financial Officer (CFO)
The CFO manages the company’s finances and is responsible for financial reporting. They determine the financial risks and opportunities. They help to establish and track financial goals, budgets, and objectives. - Business Intelligence Manager
A graduate who has earned an accounting degree in California may eventually work as a business intelligence manager. These professionals manage teams of analysts or developers. - Financial Analyst
After earning a degree in accounting, financial analysts may take responsibility for the financial planning of a company. At the very least, they gather information, forecast future revenues and expenditures, and create reports for managers so that they can establish cost structures and determine budgeting for upcoming projects. - Benefits Specialist
Benefits specialists are often members of the human resources department of a company or organization. After earning their degrees in accounting, they may be hired to work coordinating employee benefits and making sure that employees are getting the best possible deal so that the company can attract high-quality talent. This might include health reimbursement accounts, short-term and long-term disability, dental, vision, group health, and more. - CPA
A certified public accountant must complete a bachelor’s degree in accounting and at least some additional coursework in business/accounting before they are eligible to take the CPA exam. Once they complete the test, they can be granted a CPA license. These accounting professionals work as advisors to individuals or companies, and they are one of the only accounting specialists who can file paperwork with the SEC. - Accounts Payable/Accounts Receivable Specialist
An accounts payable takes care of the paying the bills for the expenses of an organization. They go through invoices and expense reports; they resolve accounting discrepancies, and charges expenses to the correct accounts.
An accounts receivable specialist works on the incoming payments, seeing that they get into the correct account and maintaining an accurate bookkeeping record. They may also be required to contact customers or vendors who have fallen behind on their payments.
- Budget analyst
Budget analysts work to determine the correct allocation of project funds. They may also track the budget of an ongoing project so that they can warn a company if there is a likelihood the project will take more than the previously allotted funds. - Bookkeeper
A bookkeeper records, manages and monitors the financial transactions for businesses or individual clients. They record sales receipts and vendor invoices, along with other financial transactions. They have met the associate degree requirements for this position.
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