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What does a Junior Accountant do?

Kathy Green
Kathy Green

A junior accountant's primary responsibility typically is to provide accounting support to senior accountants by performing many of the less-glamorous accounting tasks, thereby freeing up the senior accountants for other duties. People in this position will usually review the company's revenue and expenditures, and make suggestions for maximizing the company's finances. Ultimately, though, the authority to accept or reject those suggestions usually lies with the senior accountant.

Most junior accountants have obtained a bachelor's degree in accounting or a related field, such as math, business, or finance. Often, they have internship experience with a financial services firm or in the accounting department of an organization. Typically, a person in this job has less than five years of experience in the accounting field. There is, however, no industry standard of time, education, or experience for differentiating between junior and senior accountants — this distinction is typically left up to each individual company.

A new graduate may secure a position as a junior account before passing the CPA exam.
A new graduate may secure a position as a junior account before passing the CPA exam.

A typical junior accountant has not yet passed the certified public accountant (CPA) exam. As such, he or she is not yet allowed to file reports with the Securities and Exchange Commission (SEC). Although the tasks he or she performs on a daily basis cannot be considered menial, the tasks do require less specialized knowledge than what is required to file an SEC report.

Junior accounts usually handle revenue and expenditures.
Junior accounts usually handle revenue and expenditures.

For example, a junior accountant's day might be comprised of reviewing profit and loss statements and balance sheets to analyze a company's financial position. He or she may also prepare projection reports that suggest what the company's financial needs will be at various future points. These reports would ultimately be reviewed by company management, although he or she rarely has direct access to these executives. In most cases, he or she would submit all reports to a supervising accountant, who would approve each report before passing it up the chain of command.

As a junior accountant gains experience within an organization, he or she may begin to recognize an interest in specific areas. These areas could include internal auditing, bookkeeping, or personal finance. The managing senior accountant may mentor the him or her by identifying strengths and weaknesses, and guiding him or her toward a specialization.

In the United States, a junior accountant typically earns a salary that is 60 to 70 percent of a senior accountant's salary. Fortunately, the need for accountants has historically been strong, providing many opportunities for advancement within the field. Junior accountants typically can strengthen their position in the job market by being involved in accounting organizations and seeking certifications to make them more valuable to potential employers.

Discussion Comments


@Charred - I think they perform similar lower level functions. Both the junior staff accountant and the bookkeeper keep books. However, the junior accountant takes that detailed information and uses it to get more of a birds-eye view of where the business is going, and understands tax issues as well.

He or she will provide this information to the higher ups so that they can make strategic decisions for managing the business and making sure it’s a success. That’s an oversimplification, but that’s what it boils down to. One sees the trees, the other sees the forest.


My mom worked as a bookkeeper for a doctor’s office for some time. She wasn’t an accountant, though. She didn’t get rich, as bookkeeper jobs pay less than accounting jobs. What’s the difference between junior accountant duties and those of the bookkeeper?


@miriam98 - That’s great that he got his foot in the door with the big accounting firms. That makes a big difference when it comes to salary. A junior accountant salary with the big accounting firms can be substantially more than with other firms.

Another big plus is that if your nephew rises to become a partner in the firm, he can expect six figure bonuses. Again, it depends on the firm and his position in the company, but accounting salaries tend to grow very quickly with experience. Location makes a big difference, too, with bigger cities paying more than smaller towns.


My nephew just graduated from college with an MBA degree and a focus on accounting. He interned for an accounting firm while he was in school, and he just got a junior accountant job. He landed the job with one of the big accounting firms and is very excited. He’s working on passing his CPA exam, and by his own admission it’s quite difficult. However, he’s got a good head on his shoulders and I’m sure he should be able to pass it with flying colors.

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    • A new graduate may secure a position as a junior account before passing the CPA exam.
      A new graduate may secure a position as a junior account before passing the CPA exam.
    • Junior accounts usually handle revenue and expenditures.
      By: Robert Kneschke
      Junior accounts usually handle revenue and expenditures.