AIKEN ELECTRIC COOPERATIVE, INC
AIKEN, SOUTH CAROLINA
                                          
Job Title: Accountant
Department: Finance and Technology
Reports To: Controller
Prepared Date: 4/19/11
Approved Date:  4/21/11
Approved By:  Robyn McCay
 
Summary Maintain complete and accurate records and accounts to reflect a true financial condition of the cooperative at all times, and to furnish information to management necessary to obtain the objective of the cooperative.  Applies principles of accounting to analyze financial information and prepare financial reports by performing the following duties.
 
Essential Duties and Responsibilities include the following. Other duties may be assigned.
 
Participates in the maintenance of complete corporate accounting records including general ledger, accounts receivable and payable and subsidiary records for Aiken Electric Cooperative and any subsidiary company.
 
Participates with the Controller in the formulation of accounting procedures, objectives, and internal control procedures as necessary.   
 
Keeps up-to-date with respect to the latest developments in accounting by participating in workshops, institutes and other educational programs designed to improve technical skills and abilities.  Initiates or makes necessary recommendations to the Controller.
 
Transfers funds between accounts as required.
 
Reconciles all company bank statements.
 
Checks invoices for processing and payment and coordinates the preparation and mailing of monthly accounts payable checks.
 
Reconciles accounts payable statements and completes monthly expense analysis.
 
Prepares various checks as directed by Controller.
 
Performs the month end closing process and prepares financial statements and other reports as required by management.
Performs the year-end closing process and the annual Form 7 as required by RUS and other year end reports as required by management. 
 
Balances other accounts receivable with general ledger monthly.
 
Assists with balancing and posting totals from transportation summary, material summary and payroll distribution.
 
Audits cash sheets, to insure accuracy and posts  to general ledger.
 
Assists with the resolution of consumer systems and general ledger cash discrepancies.
 
Prepares journal entries for all overhead accounts (insurance, workman’s compensation, fringe benefits, etc.) and posts to general ledger.
 
Maintains and reconciles general ledger accounts and fixed asset system.
 
Maintains subsidiary ledgers on plant accounts with associated depreciation schedules and balances monthly.
 
Maintains subsidiary records on RUS and CFC loans, balances to general ledger.
 
Balances returned checks from bank statement with accounts receivable.
 
Maintains fleet management records.
 
Prepares and files state sales and excise tax returns.
 
Provides assistance to Vice Presidents and Area Directors for annual budget process including providing preliminary reports, monitoring accounts on a monthly basis to assist in analysis, and maintaining annual operating budget on computer for all departments.
 
Assists with the preparation of reports for the CEO and other reports as required
 
Maintains files for invoices and check vouchers, transportation equipment, materials on government loans, taxes and other records and materials as required.
     
Establishes and maintains contacts and relationships for the purpose of coordination and communication with internal customers, external customers, government agencies and the general public as appropriate. 
 
Participates in annual meeting.
 
Performs such other duties as required.
 
Supervisory Responsibilities                                             
This job has no supervisory responsibilities.
 
 
 
Competencies                                            
To perform the job successfully, an individual should demonstrate the following competencies:
 
Analytical - Synthesizes complex or diverse information; Collects and researches data; Uses intuition and experience to complement data; Designs work flows and procedures.
 
Design - Demonstrates attention to detail.
 
Problem Solving - Identifies and resolves problems in a timely manner; Gathers and analyzes information skillfully; Develops alternative solutions; Works well in group problem solving situations.
 
Project Management - Completes projects on time and budget.
 
Technical Skills - Assesses own strengths and weaknesses; Pursues training and development opportunities; Strives to continuously build knowledge and skills; Shares expertise with others.
 
Customer Service - Responds promptly to customer needs; Solicits customer feedback to improve service ; Responds to requests for service and assistance.
 
Interpersonal Skills - Focuses on solving conflict, not blaming; Maintains confidentiality; Listens to others without interrupting; Keeps emotions under control; Remains open to others' ideas and tries new things.
 
Oral Communication - Speaks clearly; Listens and gets clarification; Responds well to questions; Demonstrates group presentation skills; Participates in meetings.
 
Written Communication - Writes clearly and informatively; Edits work for spelling and grammar; Presents numerical data effectively; Able to read and interpret written information.
 
Teamwork - Balances team and individual responsibilities; Exhibits objectivity and openness to others' views; Gives and welcomes feedback; Contributes to building a positive team spirit; Puts success of team above own interests.
 
Quality Management - Looks for ways to improve and promote quality; Demonstrates accuracy and thoroughness.
 
Business Acumen - Understands business implications of decisions; Aligns work with strategic goals.
 
Cost Consciousness - Works within approved budget; Conserves organizational resources.
 
Diversity - Shows respect and sensitivity for cultural differences.
 
Ethics - Treats people with respect; Inspires the trust of others; Works with integrity and ethically; Upholds organizational values.
 
Organizational Support - Follows policies and procedures; Completes administrative tasks correctly and on time; Supports organization's goals and values; Benefits organization through outside activities; Supports affirmative action and respects diversity.
 
Judgement - Exhibits sound and accurate judgment; Supports and explains reasoning for decisions; Includes appropriate people in decision-making process; Makes timely decisions.
 
Motivation - Demonstrates persistence and overcomes obstacles.
 
Planning/Organizing - Prioritizes and plans work activities; Uses time efficiently; Plans for additional resources; Sets goals and objectives.
 
Professionalism - Approaches others in a tactful manner; Reacts well under pressure; Treats others with respect and consideration regardless of their status or position; Accepts responsibility for own actions.
 
Quality - Looks for ways to improve and promote quality; Applies feedback to improve performance; Monitors own work to ensure quality.
 
Quantity - Meets productivity standards; Completes work in timely manner; Strives to increase productivity; Works quickly.
 
Safety and Security - Observes safety and security procedures; Reports potentially unsafe conditions; Uses equipment and materials properly.
 
Adaptability - Adapts to changes in the work environment; Manages competing demands; Changes approach or method to best fit the situation; Able to deal with frequent change, delays, or unexpected events.
 
Attendance/Punctuality - Is consistently at work and on time; Ensures work responsibilities are covered when absent; Arrives at meetings and appointments on time.
 
Dependability - Follows instructions, responds to management direction; Takes responsibility for own actions; Completes tasks on time or notifies appropriate person with an alternate plan.
 
Initiative - Volunteers readily; Seeks increased responsibilities; Looks for and takes advantage of opportunities; Asks for and offers help when needed.
 
Innovation - Meets challenges with resourcefulness; Generates suggestions for improving work.
 
Qualifications To perform this job successfully, an individual must be able to perform each essential duty satisfactorily. The requirements listed below are representative of the knowledge, skill, and/or ability required. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.
 
 
 
Education and/or Experience                                           
Four year bachelor's degree in accounting required.  Must be knowledgeable of general accounting.  Must have an understanding of computers and their use in the accounting field.  Special training in the area of Federal Power Commission Uniform System of Accounts will be provided. Minimum two years experience in general accounting preferred.
 
Language Skills                                                     
Ability to read, analyze, and interpret general business manuals, correspondence, technical procedures, and/or governmental regulations.  Ability to write reports.  Ability to effectively present information and respond to questions from internal and external customers of the Cooperative.
 
Mathematical Skills                                              
Ability to work with mathematical concepts (add, subtract, multiply, and divide in all units of measure, using whole numbers, common fractions, and decimals).  Ability to apply mathematical concepts to practical situations and the ability to calculate figures and amounts such as discounts, interest, commissions, proportions, percentages, area, circumference, and volume.  
 
Reasoning Ability                                                 
Ability to apply common sense understanding to carry out instructions furnished in written, oral, or diagram form.  Ability to deal with problems involving several concrete variables in standardized situations.
 
Computer Skills                                                    
To perform this job successfully, an individual should be proficient in Accounting software; Contact Management systems; Internet software; Payroll systems; Spreadsheet software and Word Processing software.
 
Other Qualifications                                             
Prefer two years experience in position involving general accounting. Must be interested in the Cooperative's programs and objectives.  Must be willing to develop in the skills of position to assume increasing responsibilities. Must be a team player.
 
Must be of high integrity and have good personal habits.  Must be able to earn the confidence and respect of other employees.  Must be able to keep sensitive information confidential.  Must be able to pass required Cooperative drug screen for the position.
 
Must possess the initiative to plan and organize work and perform varied duties with a minimum of supervision. 
 
Physical Demands
The physical demands include being regularly required to talk or hear. The employee is frequently required to sit and use hands to finger, handle, or feel.  Also the employee is required to stand; walk and reach with hands and arms and occasionally lifts and/or moves up to 25 pounds.
 
Work Environment
The work environment characteristics include being occasionally exposed to moving mechanical parts. The noise level in the work environment is usually moderate.
 
Note:  All requirements are subject to possible modification to reasonably accommodate individuals with disabilities.  Some requirements may exclude individuals who pose direct threat or significant risk to the health and safety of themselves or others.