According to the United States Department of Labor's Bureau of Labor Statistics, accounting, auditing and bookkeeping clerks held over two million positions in the year 2004. Accountants are needed in almost every business industry and on various levels of local and national government. Local governments and the bookkeeping, payroll services, accounting and tax preparation industries are some of the highest-employing fields that hire accounting clerks and other related occupational positions.

Today, many colleges offer a two year Associate's Degree program in accounting. These courses prepare students for a para-professional job in accounting, auditing assistance and tax evaluation and preparation. Associate Degree programs assist students in acquiring the skills necessary to pursue a job in accounting. Students become experienced and knowledgeable in the area of financial journal entries, analyzing transactions, bookkeeping and auditing.

Auditing, accounting and bookkeeping clerks are imperative to the accurate documentation and thorough record keeping of a business or organization. They keep track of every pecuniary transaction, payment, purchase, profit, economic loss or payroll process that a company makes. They maintain and update a few or several accounting records, including those which add up expenditures, receipts, accounts payable and receivable and profit and loss. They usually possess a wide range of skills and knowledge. Some experienced bookkeepers and transaction accountants can personally keep track of an entire company's financial records. Other firms have individual clerks who deal with specific accounts within a business.

A business organization, no matter how large or small, cannot succeed or function properly without the precise cataloguing of all company transactions and expenditures. 80% of all companies fail within their first five years of business. A high percentage of them collapse due to lackadaisical, incorrect and inaccurate bookkeeping. This is why it is imperative for accountants to have the required knowledge and experienced that is indicative of a college education.

Students will learn to quickly and comprehensively summarize a firm's financial profile and information by interpreting, translating and preparing current and past financial statements. This dramatically helps those in management positions make intelligent financial decisions. Accounting students will often obtain employment as a bookkeeper, accounts receivable clerk or other various business positions. Once a student decides to pursue an associate degree in accounting, he can expect to: