---
esco_uri: http://data.europa.eu/esco/skill/5f1ebff6-98ec-411f-a1d4-0bf04bd03bdf
esco_label: "check accounting records"
relation: essential
onet_soc: 13-2011.00
source: model-knowledge
confidence: high
qa_count: 0
generator: gemma3:27b (prompt-designed and spot-checked by Claude)
generated: 2026-07-10
---

# check accounting records — Accountant

As an Accountant, 'checking accounting records' isn’t just about spotting typos; it's a core daily activity focused on *substance over form*. You'll routinely be diving into the general ledger – often using tools like Excel for quick analyses or more sophisticated ERP systems (SAP, Oracle, NetSuite) – to verify transactions are correctly classified and posted. This means tracing entries back to supporting documentation: invoices, bank statements, receipts, contracts. A typical task might involve reconciling a supplier statement against purchase orders and goods received notes *before* payment is authorized, or reviewing journal entries proposed by junior team members for accuracy and completeness.

A big part of this competence is identifying anomalies. It's not enough that numbers 'balance'; you need to understand *why*. Are there unusually large expenses? Unexpected revenue dips? Transactions hitting the wrong GL account? Good practice involves developing a ‘skeptical’ mindset – questioning anything that doesn’t feel right and proactively investigating. You'll use analytical procedures (ratio analysis, trend analysis) within your accounting software or spreadsheets to flag potential issues.  Pitfalls include relying solely on system-generated reports without independent verification, or getting bogged down in detail and losing sight of the bigger financial picture.

Beyond routine checks, you’re also responsible for ensuring compliance with accounting standards (GAAP/IFRS) and internal policies. This means verifying proper revenue recognition, expense accruals, asset depreciation, and liability classifications.  For example, checking if a lease qualifies as a finance or operating lease requires detailed analysis of the contract terms. You'll often prepare working papers documenting your review process – these aren’t just for audits; they demonstrate *you* have performed sufficient procedures to support the financial statements.

What 'good' looks like is consistently identifying and correcting errors *before* they escalate, providing clear explanations of discrepancies to stakeholders (management, auditors), and proactively suggesting improvements to internal controls. It’s about building trust in the accuracy and reliability of the company’s financial reporting – ultimately safeguarding assets and ensuring informed decision-making.

## Weitere Anreicherung

Stage-2 source for future practitioner grounding: EconStor (open-access economics/finance literature).
