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This question is about what an accounting clerk does.
What is responsibility accounting?
Responsibility accounting is a system in which accounting costs and profits are assigned to the department of primary responsibility. This allows for a more accurate assessment of a company's strengths and weaknesses.
Traditionally, a company's performance has been viewed holistically. Under a responsibility accounting system, divisions within an organization are assigned the primary responsibility for various accounting findings.
These divisions may be by department or by production or marketing. Regardless of how a company assigns these responsibilities, a more accurate picture of how each division is functioning results.
A key factor to successful responsibility accounting is providing each company division the authority to make changes to improve or make more efficient those responsibilities that result in accounting information.
This authority is typically given to the manager of each division or department and becomes their responsibility to make changes in staffing or procedure to make improvements.
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