DEFINITION of Junior Accountant

A junior accountant is an entry-level position in an accounting department. A college degree in accounting is usually a prerequisite for this position. Other desirable attributes include mathematical aptitude and analytical ability. A junior accountant would usually be supervised by a senior accountant or accounting manager. Duties and responsibilities vary with the organization but generally include posting journal entries, updating financial statements, preparing monthly financial reports, calculating payroll taxes, auditing and maintaining accounts receivable and accounts payable. All of this would be performed under the supervision of the manager as the junior accountant learned the business of accounting and proper ways to handle client situations and requests.

BREAKING DOWN Junior Accountant

The junior accountant position would appeal to those considering a career in accounting because of its many advantages which include above-average earnings potential and access to wide-ranging clientèle. The accounting profession is likely to see sustained demand because corporations and small businesses require accounting services on an ongoing basis. If the junior accountant wished to see their career progress, they would likely be required to take the Certified Public Accountant (CPA) exam series and earn the designation.