Bookkeeping, Accounting, and Auditing Clerks
Office and Administrative Support Occupations- O*NET-SOC code
- 43-3031.00
Compute, classify, and record numerical data to keep financial records complete. Perform any combination of routine calculating, posting, and verifying duties to obtain primary financial data for use in maintaining accounting records. May also check the accuracy of figures, calculations, and postings pertaining to business transactions recorded by other workers.
- Data source: BLSPublished: 2026-08
Very high· relative
LowFour relative bandsVery highGroup-level value
Scale, basis and source
Four relative bands (Low / Moderate / High / Very high)
831 detailed occupations in the BLS Employment Projections table. Assigned per National Employment Matrix (NEM) code, so occupations sharing a NEM code carry the same band
- Data source: AnthropicPublished: 2026-03
0.310
0.000Range of values carried here0.745Scale, basis and source
Observed exposure index, 0–1 as published
Mapped onto O*NET tasks
Published per SOC 2018 occupation; every O*NET occupation with the same SOC 2018 code carries this value
- Data source: ILOPublished: 2025
0.49–0.64· 2 ISCO-08 groups
Scale, basis and source
Generative AI exposure index, 0–1 as published
Published per ISCO-08 unit group. Linked to this occupation, wholly or in part, by applying U.S. Bureau of Labor Statistics crosswalks (ISCO-08 to 2010 SOC, 2010 SOC to 2018 SOC) as published
What kind of figure this source publishes
The BLS category is a relative rank, not an absolute level, and it is not a first-hand measurement: it groups an occupation's percentile ranks across several published studies into four bands. It is not an employment or wage forecast, not a probability of adoption, and it does not separate automation from augmentation.
ILO value for each linked ISCO-08 group
- ISCO-08 3313Accounting Associate Professionals0.49
- ISCO-08 4311Accounting and Bookkeeping Clerks0.64
Task-level exposure
Show 20 hidden tasks30 rated tasks · 30 tasks with β ≥ 0.5 (100.0%)
β = direct exposure (E1) + 0.5 × exposure when tools are available (E2), per the source repository's definition.
- Source unit: O*NET 27.2 tasks → O*NET 31.0 occupation code
- 2 rated tasks are not in the O*NET 31.0 task list; their scores are kept as published for O*NET 27.2.
- Source
- OpenAI "GPTs are GPTs" exposure rubric
- Release
- gh-main-0471612
- License
- MIT License, Copyright (c) 2024 OpenAI
| Task (O*NET 20.1) | Claude.aiRaw / share % |
|---|---|
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.43-3031.00 | 0.046034.4 |
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.43-3031.00 | 0.026720.0 |
Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.43-3031.00 | 0.015811.8 |
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.43-3031.00 | 0.01229.2 |
Compile budget data and documents, based on estimated revenues and expenses and previous budgets.43-3031.00 | 0.00936.9 |
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.43-3031.00 | 0.00795.9 |
Operate computers programmed with accounting software to record, store, and analyze information.43-3031.00 | 0.00574.3 |
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.43-3031.00 | 0.00564.2 |
Perform general office duties, such as filing, answering telephones, and handling routine correspondence.43-3031.00 | 0.00251.9 |
Reconcile records of bank transactions.43-3031.00 | 0.00201.5 |
Values in this tab are predicted labels, not observations. Eloundou et al. (2023) published two rating regimes — human raters and GPT-4 — and the β shown here is derived from the GPT-4 rater basis alone; the same task can take a different value under the other regime. The unit and the meaning differ from the observed shares (%) in the other tabs, so do not place them on the same axis.
| Task (O*NET 27.2) | βE1 + 0.5 × E2 |
|---|---|
Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.O*NET Task ID 2486 | 1.0 |
Operate computers programmed with accounting software to record, store, and analyze information.O*NET Task ID 2487 | 1.0 |
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.O*NET Task ID 2489 | 1.0 |
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.O*NET Task ID 2490 | 1.0 |
Code documents according to company procedures.O*NET Task ID 2493 | 1.0 |
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.O*NET Task ID 2495 | 1.0 |
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.O*NET Task ID 2497 | 1.0 |
Perform general office duties, such as filing, answering telephones, and handling routine correspondence.O*NET Task ID 2498 | 1.0 |
Calculate and prepare checks for utilities, taxes, and other payments.O*NET Task ID 2501 | 1.0 |
Compare computer printouts to manually maintained journals to determine if they match.O*NET Task ID 2502 | 1.0 |
Reconcile records of bank transactions.O*NET Task ID 2503 | 1.0 |
Prepare trial balances of books.O*NET Task ID 2504 | 1.0 |
Transfer details from separate journals to general ledgers or data processing sheets.O*NET Task ID 2506 | 1.0 |
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.O*NET Task ID 2508 | 1.0 |
Match order forms with invoices, and record the necessary information.O*NET Task ID 2509 | 1.0 |
Compute deductions for income and social security taxes.O*NET Task ID 2513 | 1.0 |
Prepare purchase orders and expense reports.O*NET Task ID 2514 | 1.0 |
Comply with federal, state, and company policies, procedures, and regulations.O*NET Task ID 2488 | 0.5 |
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.O*NET Task ID 2491 | 0.5 |
Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.O*NET Task ID 2492 | 0.5 |
Access computerized financial information to answer general questions as well as those related to specific accounts.O*NET Task ID 2494 | 0.5 |
Reconcile or note and report discrepancies found in records.O*NET Task ID 2496 | 0.5 |
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.O*NET Task ID 2499 | 0.5 |
Receive, record, and bank cash, checks, and vouchers.O*NET Task ID 2500 | 0.5 |
Monitor status of loans and accounts to ensure that payments are up to date.O*NET Task ID 2505 | 0.5 |
Compile budget data and documents, based on estimated revenues and expenses and previous budgets.O*NET Task ID 2507 | 0.5 |
Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.O*NET Task ID 2510 | 0.5 |
Maintain inventory records.O*NET Task ID 2511 | 0.5 |
Perform personal bookkeeping services.O*NET Task ID 2512 | 0.5 |
Prepare and process payroll information.O*NET Task ID 18561 | 0.5 |
β = E1 + 0.5 × E2 · E1 = tasks where direct LLM access alone cuts time by at least 50%, E2 = tasks where software built on top of an LLM cuts time by at least 50%. Values take only 0 / 0.5 / 1.0.
Data sources & licenses — O*NET®, Anthropic Economic Index, Eloundou et al. (2023): see full notices on the Credits page
All O*NET 31.0 task statements (28)
All O*NET 31.0 task statements for this occupation (English, as published; task type core or supplemental). Exposure values are not listed here; they are in the table above, next to each task statement as worded in the O*NET version each source used.
| Task (O*NET 31.0) | Type |
|---|---|
| Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes. | Core |
| Operate computers programmed with accounting software to record, store, and analyze information. | Core |
| Comply with federal, state, and company policies, procedures, and regulations. | Core |
| Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software. | Core |
| Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers. | Core |
| Code documents according to company procedures. | Core |
| Access computerized financial information to answer general questions as well as those related to specific accounts. | Core |
| Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents. | Core |
| Reconcile or note and report discrepancies found in records. | Core |
| Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal. | Core |
| Perform general office duties, such as filing, answering telephones, and handling routine correspondence. | Core |
| Receive, record, and bank cash, checks, and vouchers. | Core |
| Match order forms with invoices, and record the necessary information. | Core |
| Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures. | Supplemental |
| Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses. | Supplemental |
| Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks. | Supplemental |
| Calculate and prepare checks for utilities, taxes, and other payments. | Supplemental |
| Compare computer printouts to manually maintained journals to determine if they match. | Supplemental |
| Reconcile records of bank transactions. | Supplemental |
| Prepare trial balances of books. | Supplemental |
| Monitor status of loans and accounts to ensure that payments are up to date. | Supplemental |
| Transfer details from separate journals to general ledgers or data processing sheets. | Supplemental |
| Compile budget data and documents, based on estimated revenues and expenses and previous budgets. | Supplemental |
| Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists. | Supplemental |
| Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents. | Supplemental |
| Maintain inventory records. | Supplemental |
| Prepare purchase orders and expense reports. | Supplemental |
| Prepare and process payroll information. | Supplemental |
0.07/ 3· Robot exposure index
Scale, basis and source
Each physical task is graded 0–3 by the setting in which robots that have been deployed, sold or demonstrated could do it (0 none · 1 purpose-built robot settings such as a fenced machine cell or a bottling line · 2 structured facilities such as a hospital pharmacy or a container port · 3 unstructured settings such as a private home or a construction site), and the grades are averaged by share of working time
Physical tasks among this occupation's O*NET 29.3 tasks
Anthropic estimated the grades and time shares with Claude Opus 5 using web search, as of 2026.
The robot exposure index is a different measure from the AI exposure figures on this site and cannot be added to or compared with them. It does not measure actual adoption or cost, and 0 also covers occupations with no physical tasks.
Tier of each physical task
Robot environment tiers (E0–E3)
E0 noneDetails
Rated not doable by robots that have been deployed, sold or demonstrated, even in a purpose-built setting
E1 purpose-built robot settingsDetails
Rated doable in a setting built around the machine, such as a fenced machine cell or a bottling line
E2 structured facilitiesDetails
Rated doable in a human work facility that an institution keeps to a working standard, such as a hospital pharmacy or a container port
E3 unstructured settingsDetails
Rated doable in a setting that no institution keeps to a working standard, such as a private home or a construction site
Only tasks classified as physical are listed; other tasks have no tier in the source.
| Task (O*NET 29.3) | Robot environment tier |
|---|---|
| Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents. | E1 purpose-built robot settings |
| Receive, record, and bank cash, checks, and vouchers. | E1 purpose-built robot settings |
| Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks. | E1 purpose-built robot settings |
Occupation information
Employment outlook (BLS)
- Employment, 2025
- 1.5M
- Projected employment, 2035
- 1.4M
- Change (2025–35)
- -5.6%
- Median annual wage, 2025
- $50,670
- Typical education needed for entry
- Some college, no degree
Korea classification links (KSCO)
Links from the current release of the Korea Occupation Direct Crosswalk v1.1, made by AI Changing Work. Relation values are read from the O*NET-SOC occupation side.
| KSCO code | KSCO title | Relation | Status |
|---|---|---|---|
| 33110 | 회계 사무원 | This occupation is broader | confirmed |
| 33120 | 경리 사무원 | This occupation is broader | confirmed |
| 35120 | 감사 사무원 | This occupation is broader | confirmed |
Relation and status definitions(kr-direct v1.1)
ILO occupational description
AI Changing Work links the ISCO-08 unit groups below to this occupation by applying the U.S. Bureau of Labor Statistics crosswalks (2018 SOC to 2010 SOC, 2010 SOC to ISCO-08) as published, without case-by-case selection; each link may be whole or partial.
- ISCO-08 3313Accounting Associate Professionals
- ISCO-08 4311Accounting and Bookkeeping Clerks
Sources: ILO ISCO-08 — details: Credits
ESCO occupational vocabulary
Each entry below is matched to this occupation in the published ESCO-O*NET Crosswalk (version 1, 2022). The match types are that crosswalk's; the wording is AI Changing Work's.
- accountantESCO 2411.1This occupation is broader
Accountants review and analyse financial statements, budgets, financial reports, and business plans in order to check for irregularities resulting from error or fraud, and provide their clients with financial advice in matters such as financial forecasting and risk analysis. They may audit financial data, resolve insolvency cases, prepare tax returns and provide other tax-related advice in reference to current legislation.
- accounting analystESCO 2411.1.1This occupation is broader
Accounting analysts evaluate the financial statements of clients, usually companies, which include the income sheet, the balance sheet, the statement of cash flows and additional notes to other financial statements. They interpret and implement new accounting systems and accounting procedures and will analyse and determine if the proposed systems conform to accounting regulations and meet user information requirements.
- accounting assistantESCO 3313.1This occupation is broader
Accounting assistants record and report ticketing accounting situations to the accountant they work with, verify deposits and prepare daily reports and income. They arrange authorised refund vouchers, maintain the returned check accounts and communicate with ticketing managers concerning any ticketing systems issues.
- auditing clerkESCO 4312.1This occupation is broader
Auditing clerks collect and examine financial data, such as inventory transactions, for organisations and companies and ensure they are accurate, properly maintained, and that they add up. They review the numbers in databases and documents, evaluate, and consult and assist the source of the transaction if necessary, which includes accountants, managers or other clerks.
- billing clerkESCO 4311.1This occupation is broader
Billing clerks create invoices and credit memos, issuing them to customers by all necessary means, and updating customer files. They issue invoices to customers and monthly customer statements, update customer files, process credit memos, enter and submit invoices, etc.
- bookkeeperESCO 3313.2This occupation is broader
Bookkeepers record and assemble the day-to-day financial transactions of an organisation or company, consisting usually of sales, purchases, payments and receipts. They ensure all financial transactions are documented in the appropriate (day) book and general ledger, and that they are balanced out. Bookkeepers prepare the recorded books and ledgers with financial transactions for an accountant to then analyse balance sheets and income statements.
- payroll clerkESCO 4313.1This occupation is broader
Payroll clerks manage the time sheets and pay checks of the employees. They make sure the information there is correct. Payroll clerks check overtime, sick days and vacation. They distribute the pay checks.
- tax clerkESCO 4312.7Overlapping, not the same
Tax clerks collect financial information in order to prepare accounting and tax documents. They also perform clerical duties.
Source: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)
License: CC BY 4.0 (EU Reuse Notice)
ESCO reuse terms and the modification notice are in Credits.
France classification links (ROME)
AI Changing Work's links between this occupation and ROME 4.0 job profiles, judged with AI models. Relations are read from this occupation's side. Links marked “provisional” were adopted on the judgments of two judges from the same model family (Claude) alone, or by an operator rule applied to their judgments, so they rest on weaker evidence than confirmed links.
| ROME code | ROME title (French) | Relation |
|---|---|---|
| M1213 | Assistant / Assistante comptable | This occupation is broader |
| M1225 | Aide-comptable | This occupation is broader |
| M1227 | Gestionnaire de droits et de redevance | This occupation is broader |
| M1608 | Secrétaire comptable | This occupation is broaderprovisional |
| M1203 | Comptable | Overlapping, not the same |
| M1435 | Chargé de tracking vérificateur / Chargée de tracking vérificatrice | Related, not a match |
Source: France Travail — Répertoire Opérationnel des Métiers et des Emplois (ROME 4.0), version 61, last updated 15 June 2026 (https://www.data.gouv.fr/datasets/repertoire-operationnel-des-metiers-et-des-emplois-rome). Licence Ouverte 2.0.
ROME codes and titles are reproduced unchanged; the links to O*NET-SOC occupations are AI Changing Work's own judgment and are not a France Travail correspondence.
(AI Changing Work link release: fr-direct v1)
Spain classification links (CNO-11)
AI Changing Work's links between this occupation and CNO-11 occupations, judged with AI models. Relations are read from this occupation's side.
| CNO-11 code | CNO-11 title (Spanish) | Relation |
|---|---|---|
| 4111 | Empleados de contabilidad | Same scopeprovisional |
| 3403 | Tenedores de libros | This occupation is broaderprovisional |
Source: Instituto Nacional de Estadística (INE), National Classification of Occupations 2011 (CNO-11, Royal Decree 1591/2010) — www.ine.es · Licensed CC BY 4.0. CNO-11 codes and Spanish titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not an INE correspondence.
(AI Changing Work link release: es-direct v1)
Germany classification links (KldB)
AI Changing Work's links between this occupation and KldB occupations, judged with AI models. Relations are read from this occupation's side.
| KldB code | KldB title (German) | Relation |
|---|---|---|
| 72212 | Berufe in der Buchhaltung - fachlich ausgerichtete Tätigkeiten | This occupation is broader |
| 72213 | Berufe in der Buchhaltung - komplexe Spezialistentätigkeiten | Overlapping, not the same |
Source: © Statistik der Bundesagentur für Arbeit — Klassifikation der Berufe 2010 – überarbeitete Fassung 2020, https://statistik.arbeitsagentur.de. KldB codes and titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own mapping (eigene Zuordnung) and are not a Bundesagentur für Arbeit correspondence.
(AI Changing Work link release: de-direct v1)
Japan classification links (JSCO)
AI Changing Work's links between this occupation and JSCO occupations, judged with AI models. Relations are read from this occupation's side.
| JSCO code | JSCO title (Japanese) | Relation |
|---|---|---|
| 263 | 経理事務員 | Same scope |
Source: Ministry of Internal Affairs and Communications (MIC), Japan Standard Occupational Classification (Dec. 2009, MIC Notification No. 555). JSCO codes and Japanese titles are reproduced unchanged; the links to O*NET occupations are AI Changing Work's own judgment and are not a MIC correspondence.
(AI Changing Work link release: jp-direct v1)
Recent Changes Related to This Occupation
Summaries and relation labels are AI Changing Work's own; check any figures against the linked source.
Related Brookings retraining analysis: workers displaced by AI from clerical roles face challenging transitions. TAA participants remained underemployed even 4 years after job loss.
[Source: Brookings Institution]Directly related Brookings (Oct 2024) names bookkeepers among the office and administrative support jobs, a sector with high generative AI exposure and high automation potential, that have long given women without a college degree decent-paying, stable work.
[Source: Brookings 2024 — Generative AI, the American worker]
Sources, licenses and AI Changing Work's modification and translation notices for this page: Credits & sources