Bookkeeping, Accounting, and Auditing Clerks

Office and Administrative Support Occupations
O*NET-SOC コード
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.

  • データ出典: BLS公表時点: 2026-08

    非常に高い· 相対

    低い4段階の相対区分非常に高い

    職業群単位の値

    尺度・母数・出典

    4段階の相対区分（低い / 中程度 / 高い / 非常に高い）

    BLS雇用見通し表の詳細職業831件が母数。値は NEM(全国雇用マトリクス)コード単位で付与されるため、同じ NEM コードの職業は同じバンドになります

    出典データセット（XLSX ファイルのダウンロード）

  • データ出典: Anthropic公表時点: 2026-03

    0.310

    0.000ここに掲載された値の範囲0.745
    尺度・母数・出典

    観測エクスポージャー指数、公開されたまま0–1

    O*NETタスクへの対応づけが基準

    SOC 2018の職業単位で公表された値で、同じSOC 2018コードを持つO*NET職業はすべてこの値になります

    出典データセット（CSV ファイルのダウンロード）

  • データ出典: ILO公表時点: 2025

    0.49–0.64· ISCO-08職業グループ2件

    尺度・母数・出典

    生成AI露出度指数、公開されたまま0–1

    ISCO-08の細分類（4桁）単位で公表された値です。米国労働統計局（BLS）の公式対応表（ISCO-08→2010 SOC、2010 SOC→2018 SOC）を公表どおり適用してこの職業に結び付けており、対応は全部または一部です

    出典データセット（PDF ファイルのダウンロード）

この出典がどのような性格の値か

BLSの区分は絶対水準ではなく相対順位であり、一次測定でもありません。複数の既存研究が付けた職業別パーセンタイル順位を4段階にまとめた値です。雇用や賃金の予測でもなく、導入確率でもなく、自動化と増強を区別しません。

結び付けたISCO-08グループごとのILO値
  • ISCO-08 3313Accounting Associate Professionals0.49
  • ISCO-08 4311Accounting and Bookkeeping Clerks0.64

Task-level exposure

露出のある作業のみ

評価済みタスク 30 件 · β ≥ 0.5 のタスク 30 件（100.0%）

β = 直接的な露出（E1）+ 0.5 × ツール利用時の露出（E2）。原典リポジトリの定義に従います。

  • 原典の単位：O*NET 27.2 のタスク → O*NET 31.0 の職業コード
  • 評価済みタスクのうち 2 件は O*NET 31.0 のタスク一覧になく、O*NET 27.2 基準で公表されたスコアをそのまま残しています。
出典
OpenAI "GPTs are GPTs" exposure rubric
版
gh-main-0471612
ライセンス
MIT License, Copyright (c) 2024 OpenAI
Task (O*NET 20.1)Claude.aiRaw / share %APIRaw / share %
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.

43-3031.00

0.041830.70.084065.3
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.

43-3031.00

0.034325.20.00241.8
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

0.024217.80.023718.4
Compile budget data and documents, based on estimated revenues and expenses and previous budgets.

43-3031.00

0.01359.90.00272.1
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.

43-3031.00

0.00503.7—0
Operate computers programmed with accounting software to record, store, and analyze information.

43-3031.00

0.00483.50.00483.8
Compute deductions for income and social security taxes.

43-3031.00

0.00312.3—0
Reconcile records of bank transactions.

43-3031.00

0.00201.50.00312.4
Perform general office duties, such as filing, answering telephones, and handling routine correspondence.

43-3031.00

0.00201.50.00161.3
Prepare and process payroll information.

43-3031.00

0.00201.5—0
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.

43-3031.00

0.00171.3—0
Calculate and prepare checks for utilities, taxes, and other payments.

43-3031.00

0.00161.2—0
Access computerized financial information to answer general questions as well as those related to specific accounts.
—00.00433.4
Comply with federal, state, and company policies, procedures, and regulations.
—00.00201.5
Not observed on any surface — 16 task(s) — These tasks have no row in the source for this release. The 0 in the share row is a display-stage composition ratio; absence is what the — in the raw row states.
Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.
—0—0
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.
—0—0
Code documents according to company procedures.
—0—0
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.
—0—0
Reconcile or note and report discrepancies found in records.
—0—0
Receive, record, and bank cash, checks, and vouchers.
—0—0
Match order forms with invoices, and record the necessary information.
—0—0
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.
—0—0
Compare computer printouts to manually maintained journals to determine if they match.
—0—0
Prepare trial balances of books.
—0—0
Monitor status of loans and accounts to ensure that payments are up to date.
—0—0
Transfer details from separate journals to general ledgers or data processing sheets.
—0—0
Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.
—0—0
Maintain inventory records.
—0—0
Perform personal bookkeeping services.
—0—0
Prepare purchase orders and expense reports.
—0—0

Data sources & licenses — O*NET®, Anthropic Economic Index, Eloundou et al. (2023): see full notices on the Credits page

O*NET 31.0 のタスク全件（28件）

この職業の O*NET 31.0 のタスク全件（英語原文、種別はコア・補足）。露出値はこの一覧には載せず、上の表で各出典が用いた O*NET 版の文言の横にあります。

タスク（O*NET 31.0）種類
Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.コア
Operate computers programmed with accounting software to record, store, and analyze information.コア
Comply with federal, state, and company policies, procedures, and regulations.コア
Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.コア
Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.コア
Code documents according to company procedures.コア
Access computerized financial information to answer general questions as well as those related to specific accounts.コア
Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.コア
Reconcile or note and report discrepancies found in records.コア
Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.コア
Perform general office duties, such as filing, answering telephones, and handling routine correspondence.コア
Receive, record, and bank cash, checks, and vouchers.コア
Match order forms with invoices, and record the necessary information.コア
Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.補足
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.補足
Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.補足
Calculate and prepare checks for utilities, taxes, and other payments.補足
Compare computer printouts to manually maintained journals to determine if they match.補足
Reconcile records of bank transactions.補足
Prepare trial balances of books.補足
Monitor status of loans and accounts to ensure that payments are up to date.補足
Transfer details from separate journals to general ledgers or data processing sheets.補足
Compile budget data and documents, based on estimated revenues and expenses and previous budgets.補足
Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.補足
Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.補足
Maintain inventory records.補足
Prepare purchase orders and expense reports.補足
Prepare and process payroll information.補足

職業情報

雇用見通し（BLS）

雇用者数、2025
1.5M
雇用者数見通し、2035
1.4M
変化率 (2025–35)
-5.6%
年間賃金の中央値、2025
$50,670
入職時に通常必要な学歴
Some college, no degree
最低 $30,890BLS EP 2025–35 の詳細職業825件の賃金中央値の範囲最高 $559,030

出典: U.S. Bureau of Labor Statistics, Employment Projections 2025–35 — Employment by detailed occupation, 2025 and projected 2035

韓国職業分類との対応（KSCO）

AI Changing Work が作成した Korea Occupation Direct Crosswalk v1.1 現行版の対応です。関係の値は O*NET-SOC 職業の側から読みます。

KSCO コードKSCO 名称関係状態
33110회계 사무원この職業のほうが広い確定
33120경리 사무원この職業のほうが広い確定
35120감사 사무원この職業のほうが広い確定

関係と状態の定義(kr-direct v1.1)

ILO（国際労働機関）の職業説明

以下のISCO-08職業群は、AI Changing Workが米国労働統計局（BLS）の発行するクロスウォーク（2018 SOC→2010 SOC、2010 SOC→ISCO-08）を個別の選択なしにそのまま適用して、この職業に結び付けたものです。結び付きは全体的な対応の場合も部分的な対応の場合もあります。

  • ISCO-08 3313Accounting Associate Professionals

    会計准専門職

  • ISCO-08 4311Accounting and Bookkeeping Clerks

    会計・経理事務員

出典: 総務省「国際標準職業分類（ISCO）2008年改定版（仮訳）分類項目名一覧（和英対照）」— 原著：ILO ISCO-08 © International Labour Organization（日本語訳は総務省がILOの許可を得て作成）

原文を見る

Sources: ILO ISCO-08 — details: Credits

ESCO 職業語彙

以下の各項目は、公開されているESCO-O*NET Crosswalk（バージョン1、2022年）で、この職業と一つずつ対応付けられたものです。対応の種類はそのクロスウォークによるもので、表現はAI Changing Workによるものです。

  • accountantESCO 2411.1この職業のほうが広い

    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 2411.1.1この職業のほうが広い

    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 3313.1この職業のほうが広い

    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 4312.1この職業のほうが広い

    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 4311.1この職業のほうが広い

    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 3313.2この職業のほうが広い

    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 4313.1この職業のほうが広い

    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 4312.7重なるが同じではない

    Tax clerks collect financial information in order to prepare accounting and tax documents. They also perform clerical duties.

出典: European Commission, DG EMPL — ESCO API 2026-08-08 (bridge v1.2.1)

ライセンス: CC BY 4.0 (EU Reuse Notice)

原文を見る

ESCO reuse terms and the modification notice are in Credits.

フランス職業分類との対応（ROME）

この職業と ROME 4.0 の職業票（fiche）との対応で、AI Changing Work が AI モデルを用いて判定したものです。関係はこの職業の側から読みます。「暫定」と表示した対応は、同じモデル系列（Claude）の二人の判定者による判定のみ、またはその判定に運営者の規則を適用して採用したものであり、確定した対応より根拠が弱くなります。

ROME コードROME 名称（フランス語）関係
M1213Assistant / Assistante comptableこの職業のほうが広い
M1225Aide-comptableこの職業のほうが広い
M1227Gestionnaire de droits et de redevanceこの職業のほうが広い
M1608Secrétaire comptableこの職業のほうが広い暫定
M1203Comptable重なるが同じではない
M1435Chargé de tracking vérificateur / Chargée de tracking vérificatrice関連（対応ではない）

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)

スペイン職業分類との対応（CNO-11）

この職業と CNO-11 の職業との対応で、AI Changing Work が AI モデルを用いて判定したものです。関係はこの職業の側から読みます。

CNO-11 コードCNO-11 名称（スペイン語）関係
4111Empleados de contabilidad範囲が同じ暫定
3403Tenedores de librosこの職業のほうが広い暫定

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)

ドイツ職業分類との対応（KldB）

この職業と KldB の職業との対応で、AI Changing Work が AI モデルを用いて判定したものです。関係はこの職業の側から読みます。

KldB コードKldB 名称（ドイツ語）関係
72212Berufe in der Buchhaltung - fachlich ausgerichtete Tätigkeitenこの職業のほうが広い
72213Berufe in der Buchhaltung - komplexe Spezialistentätigkeiten重なるが同じではない

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)

日本職業分類との対応（JSCO）

この職業と JSCO の職業との対応で、AI Changing Work が AI モデルを用いて判定したものです。関係はこの職業の側から読みます。

JSCO コードJSCO 名称（日本語）関係
263経理事務員範囲が同じ

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)

この職業に関わる最近の変化

要約と関連の表示は AI Changing Work が作成・判断したものです。数値はリンク先の出典で確認してください。

  • 関連 Brookings retraining analysis: workers displaced by AI from clerical roles face challenging transitions. TAA participants remained underemployed even 4 years after job loss.

    [出典: Brookings Institution]

  • 直接関連 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.

    [出典: Brookings 2024 — Generative AI, the American worker]

このページのデータの出典・ライセンスと AI Changing Work による改変・翻訳の告知：クレジットと出典