I view an accounting clerk as a person employed by a larger company and having a more specialized role. For example, a large company may employ one or more accounts payable clerks to process a large volume of purchases and payments. The company may also employ a payroll clerk to process its many employees' pay and fringe benefits. Perhaps an accounts receivable clerk will be employed to focus solely on the company's credit customers. A manufacturer may employ a cost accounting clerk to prepare price quotes and to monitor production information.
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