The Business: Account Clerk and Payroll Certificate of Achievement prepares the student as an entry-level accounts payable/accounts receivable clerk, with responsibilities including data entry. The curriculum includes basic accounting concepts, records management, spreadsheets, specialized payroll accounting and reporting procedures, and other entry-level skills. Payroll is a specialized area of accounting with complicated federal and state government reporting and legal requirements. Employment opportunities exist in various business and government sectors, payroll service companies, and accounting firms. The payroll assistant generally reports to the payroll supervisor or accountant and will be involved in activities such as time tracking, record keeping, balancing payroll accounts, and tax returns. Account Clerks perform tasks such as recording daily transactions in journals, posting figures into ledgers, handling payments and receipts, and computing payrolls. It requires skill in the operation of 10-key calculators, computers, and other office equipment. Programs encompass the integration of 21st-century workforce skills emphasizing communication, teamwork, project management, and problem-solving.