6 templates covering the standard junior accountant plus a first in-house hire, CPA firm, staff accountant, industry, and bookkeeper, with the FLSA exempt versus non-exempt analysis the generic templates skip. Copy or download as DOCX.
A junior accountant handles day-to-day accounting under a senior accountant or controller: journal entries, reconciliations, accounts payable and receivable, and month-end close support. It is an early-career role, and the right job description depends heavily on the setting, since a junior accountant on an established finance team looks very different from the first finance hire at a small business reporting to the owner.
These six templates cover the range: a standard junior accountant, a first in-house accounting hire for a small business, a CPA firm role, an entry-level or staff accountant, an industry-specific version, and a junior bookkeeper. Each is ready to use, with the FLSA exempt versus non-exempt analysis most templates skip. For the fundamentals behind any posting, the guide to writing a job description is a useful companion.
TL;DR
A junior accountant does day-to-day accounting, journal entries, reconciliations, and close support, usually under a senior accountant. Classification is a real judgment call: degreed professional work may be exempt, but routine bookkeeping is often non-exempt, and the title never decides. Accountants report a median of $81,680, with entry-level near the $52,780 tenth percentile. Download six templates, including a small-business first-hire version.
What a Junior Accountant Does
A junior accountant supports a company's accounting function with the recurring work that keeps the books accurate: recording journal entries, maintaining the general ledger, processing payables and receivables, reconciling accounts, and helping close the month and year. The role usually sits under a senior accountant or controller and is a common early-career step toward the CPA or a senior position.
Junior accounting duties cluster into four areas: recording and ledger, AP and AR and reconciliation, close and reporting, and compliance and support. A strong job description picks the responsibilities from each area that match the setting and seniority, rather than listing every possible task.
Recording and ledger
Record journal entries
Maintain the general ledger
Categorize transactions accurately
AP, AR, and reconciliation
Process accounts payable and receivable
Reconcile bank and balance sheet accounts
Manage invoices and collections
Close and reporting
Support month-end and year-end close
Help prepare financial statements
Assist with budgeting and reports
Compliance and support
Follow GAAP and company policy
Support audits and documentation
Keep financial data confidential
On an established team, the work is supervised and specialized; at a small business, it widens toward full-charge bookkeeping. For a structured way to scope the role, the guide to defining job responsibilities walks through the process.
Which Template Should You Use?
Pick the template by setting and seniority. The core structure is the same across all six, but each one emphasizes the scope, reporting line, and classification that fit a specific situation, including a small-business first-hire version no competitor offers.
Junior Accountant (Standard)
Existing finance team
The baseline: assists a senior accountant or controller with journal entries, reconciliations, and month-end close.
First In-House Accounting Hire
Small business, no senior
For a small business moving off outsourced bookkeeping to its first dedicated hire. Reports to the owner; wider scope.
CPA Firm / Public Accounting
Small CPA firm
For a client-facing role at an accounting or CPA firm: multiple clients, audit and tax support, CPA track.
Entry-Level / Staff Accountant
A step up
For slightly more seniority: financial statements, budgeting, and the close with some independence.
Industry (Construction / Nonprofit)
Specialized fields
For industry-specific duties: job costing and WIP for construction, or fund and grant accounting for nonprofits.
Junior Bookkeeper
First finance hire, SMB
The most common first finance hire for a small business: routine bookkeeping and reconciliation. Non-exempt.
Match the Template to the Setting
Existing finance team? Junior Accountant (Standard). Moving off outsourced bookkeeping to your first hire? First In-House Accounting Hire. A CPA or accounting firm? CPA Firm. A bit more seniority? Entry-Level / Staff Accountant. Construction or nonprofit? Industry. Just need clean books kept? Junior Bookkeeper. For a 5 to 50 person business, the first-hire or bookkeeper version usually fits best.
6 Junior Accountant Job Description Templates
Download all six as a single Word document or copy individual templates. Each follows the same structure: company and job summary, key responsibilities, qualifications, a classification note, and how to apply, with an EEO statement. Fill in the brackets and post.
Download All 6 Job Description Templates
Standard junior accountant, first in-house hire, CPA firm, staff, industry, and bookkeeper. All in one DOCX.
Template 1: Junior Accountant (Standard)
The baseline: assists a senior accountant or controller with journal entries, reconciliations, and month-end close. Use this when you already have a finance team.
Junior Accountant Job Description (Standard)
JUNIOR ACCOUNTANT JOB DESCRIPTION (STANDARD)
Company: __
Location: __ ([City, State]; on-site / hybrid)
Reports to: __ (Senior Accountant / Controller)
Employment type: Full-time
FLSA status: Confirm exempt vs non-exempt by actual duties and pay
Salary range: $_____ to $_____ per year
ABOUT [COMPANY NAME]
[One or two sentences about your company and the finance team the junior accountant
will join. Note the systems you use, such as your ERP or accounting software, and who
the role reports to.]
JOB SUMMARY
[Company Name] is hiring a Junior Accountant to support our accounting team. Working
under a senior accountant or controller, you will handle day-to-day accounting tasks:
journal entries, reconciliations, accounts payable and receivable, and month-end close
support. This is a great role for an early-career accountant building toward CPA or a
senior position.
KEY RESPONSIBILITIES
•Record journal entries and maintain the general ledger
•Process accounts payable and accounts receivable
•Reconcile bank, credit card, and balance sheet accounts
•Support the month-end and year-end close
•Help prepare financial statements and reports
•Assist with audits and documentation requests
•Follow GAAP and company accounting policies
•Support senior accountants on ad hoc projects
REQUIRED QUALIFICATIONS
•Bachelor's degree in accounting or finance
•[0 to 3 years] of accounting experience or relevant internships
•Knowledge of GAAP and accounting software
•Strong Excel and attention to detail
•Clear communication and organization
•[CPA candidate or CPA-track preferred, not required]
CLASSIFICATION NOTE (read before posting)
A junior accountant with an accounting degree doing professional analytical work may
be exempt under the FLSA learned professional exemption, but one doing mostly routine
data entry may be non-exempt. Classify by actual duties and pay, not the title, and
check your state's exempt salary threshold. This is general information, not legal
advice.
COMPENSATION AND HOW TO APPLY
Salary range: $_____ to $_____ per year
To apply, send your resume to __ by _.
[Company Name] is an equal opportunity employer.
Template 2: First In-House Accounting Hire (Small Business)
For a small business moving off outsourced bookkeeping to its first dedicated hire. Reports to the owner, with a wider scope and no senior above. The version no competitor offers.
First In-House Accounting Hire Job Description (Small Business)
FIRST IN-HOUSE ACCOUNTING HIRE JOB DESCRIPTION (SMALL BUSINESS)
Company: __
Location: __ ([City, State])
Reports to: Owner / Office Manager
Employment type: [ ] Full-time [ ] Part-time
FLSA status: Confirm exempt vs non-exempt by actual duties and pay
Salary range: $_____ to $_____ per year
JOB SUMMARY
[Company Name] is a growing small business hiring its first in-house accounting
person, moving from an outsourced bookkeeper to a dedicated hire. With no senior
accountant above you, you will own the day-to-day finances: bookkeeping, payroll
coordination, accounts payable and receivable, reconciliations, and light financial
reporting. This is a high-ownership role for someone who likes wearing multiple hats.
KEY RESPONSIBILITIES
•Own day-to-day bookkeeping and the general ledger
•Manage accounts payable, receivable, and collections
•Reconcile accounts and prepare basic financial reports
•Coordinate payroll and work with outside CPA or tax preparer
•Manage vendor records, invoices, and expense tracking
•Maintain accounting software such as QuickBooks or Xero
•Help set up simple, repeatable financial processes
•Support the owner with cash flow and budget visibility
REQUIRED QUALIFICATIONS
•[Associate's or bachelor's in accounting, or equivalent experience]
•[2+ years] of bookkeeping or accounting experience
•Comfortable working independently without a finance team
•Proficient in QuickBooks, Xero, or similar
•Trustworthy, organized, and discreet with financial data
•[Experience with small business finances a plus]
CLASSIFICATION NOTE (read before posting)
A first accounting hire who mostly does bookkeeping and routine tasks is often
non-exempt and overtime-eligible; one doing genuine professional accounting analysis
may be exempt. Do not assume exempt from the title. Confirm by actual duties, pay, and
your state's threshold. This is general information, not legal advice.
COMPENSATION AND HOW TO APPLY
Salary range: $_____ to $_____ per year
To apply, send your resume to __ by _.
[Company Name] is an equal opportunity employer.
Still Using Spreadsheets for Onboarding?
Automate documents, training assignments, task management, and track onboarding progress in real time.
The most common first finance hire for a small business: routine bookkeeping and reconciliation, keeping the books clean for your accountant. Non-exempt. Use this for record-keeping.
[Company Name] is hiring a Junior Bookkeeper to keep our financial records accurate
and up to date. This is the most common first finance hire for a small business: you
will record transactions, reconcile accounts, manage invoices, and keep the books
clean for our accountant or tax preparer. A detail-focused, trustworthy person who is
good with numbers and software is ideal.
KEY RESPONSIBILITIES
•Record daily financial transactions and categorize them
•Reconcile bank and credit card accounts
•Manage accounts payable and receivable
•Send invoices and follow up on collections
•Maintain accurate records in QuickBooks or Xero
•Track expenses and prepare basic reports
•Organize records for the accountant or tax preparer
•Keep financial information confidential
REQUIRED QUALIFICATIONS
•[High school diploma or some college; bookkeeping coursework a plus]
•[1+ years] of bookkeeping experience
•Proficient in QuickBooks, Xero, or similar
•Strong attention to detail and accuracy
•Trustworthy and discreet with financial data
•Organized and reliable
CLASSIFICATION NOTE (read before posting)
Bookkeepers and accounting clerks who perform routine recording and reconciliation
work are generally non-exempt and overtime-eligible under the FLSA, since the role does
not require advanced professional accounting knowledge. This is general information,
not legal advice.
COMPENSATION AND HOW TO APPLY
Pay range: $_ to $_ per hour
To apply, send your resume to __ by _.
[Company Name] is an equal opportunity employer.
FLSA: Exempt or Non-Exempt?
This is the part the generic templates skip, and for a junior accountant it is a genuine judgment call rather than a default: whether the role is exempt or non-exempt under the FLSA. Getting it right protects your business from overtime liability.
Exempt or non-exempt is not automatic, and the title does not decide it
The biggest thing generic templates skip is FLSA classification, and for a junior accountant it is genuinely a judgment call. The learned professional exemption can apply when the work is predominantly intellectual, requires consistent exercise of discretion and judgment, and rests on advanced knowledge in a field of science or learning customarily acquired by a prolonged course of specialized instruction, which an accounting degree can satisfy. A court has held that entry-level audit associates at a large firm met this test. But a junior accountant or clerk doing mostly routine data entry, recording, and reconciliation, without advanced analysis, is likely non-exempt and owed overtime. The rule is explicit that neither job titles nor job descriptions determine status, so classify by what the person actually does and is paid. This is general information, not legal advice.
The federal threshold and state thresholds both matter
Even where the duties could qualify for exemption, the employee must also be paid at or above the salary threshold. The federal threshold for white-collar exemptions is $684 per week, which equals $35,568 per year, after a 2024 rule that would have raised it was set aside and enforcement reverted to that level. Several states, including Alaska, California, Maine, New York, and Washington, set higher exempt salary thresholds than the federal floor, and these change over time, so check the current figure for your state when you classify the role. For a junior accountant near the entry-level wage, the salary test alone can be decisive. When in doubt, treat the role as non-exempt and pay overtime, or get advice. This is general information, not legal advice.
A first finance hire is a trust-and-process decision, not just a hire
Whether you call it a junior accountant or a bookkeeper, the first in-house finance person gets access to bank accounts, payroll, and sensitive financial data, which makes onboarding about trust and clean process as much as paperwork. That is where FirstHR fits a small business without an HR department: e-signature for the offer letter and a confidentiality agreement covering financial access, an onboarding workflow and AI onboarding wizard for the first finance hire, document management for financial policies and signed agreements, and training modules for software and process onboarding. To be clear about scope, FirstHR is an onboarding and HR platform, not accounting, bookkeeping, or payroll software, and it does not run payroll or administer benefits, so pair it with QuickBooks, Xero, or your payroll provider. Applicant tracking is coming soon.
The Title Never Decides Classification
Under the FLSA learned professional exemption (29 CFR 541.301), exempt status depends on advanced knowledge and the actual duties, and neither job titles nor descriptions determine it. An exempt employee must also be paid at least $684 per week, and several states set higher thresholds.
For more on how the exemptions and the duties and salary tests work, the exempt versus non-exempt guide and the Fair Labor Standards Act overview explain the rules that decide overtime eligibility, which is worth getting right since misclassification carries real liability.
Skills, Qualifications, and CPA
Junior accountant requirements start from an accounting degree and core skills, with the CPA listed as preferred rather than required. The CPA pathway is changing, which is worth noting to attract early-career candidates.
Requirement
What to look for
Education
Bachelor's in accounting or finance; associate's for bookkeeper roles
Experience
0 to 3 years, including internships, for a junior role
Technical
GAAP, Excel, and accounting software such as QuickBooks or Xero
CPA
CPA candidate or CPA-track preferred, not required
Exempt or non-exempt by actual duties and pay; verify
On the CPA pathway, most states have long required 150 credit hours, but as of 2025 and 2026 many now offer an alternative route with a bachelor's plus added experience. Keep the posting neutral and inclusive, since the EEOC prohibits job advertisements that show a preference based on a protected characteristic. For senior roles, an accountant or controller template fits as the team grows.
Junior Accountant Pay
Junior accountant pay sits at the entry end of the accounting range and varies by setting and location. Use the federal data as a baseline, anchoring to the lower percentiles for an early-career role.
Median $81,680, Entry Near $52,780 (BLS)
Accountants and auditors had a median annual wage of $81,680 in May 2024 across all experience levels, with the lowest 10 percent under $52,780, closer to where junior roles fall (U.S. Bureau of Labor Statistics). Bookkeeping and accounting clerks, a related role, had a median of $49,210.
Compensation surveys tracking the junior accountant title specifically tend to center in the high $40,000s to low $60,000s, depending on whether the role is in public accounting, industry, or a small business, and on location. Accountant employment is projected to grow about 5 percent through 2034, so a competitive range matters. Benchmark to the specific role and your market.
The First Finance Hire for a Small Business
Most small businesses outsource accounting at first, and that often makes sense early on. The point to bring finance in-house usually arrives when transaction volume grows, when you need faster financial information, or when coordinating with an outside firm becomes a bottleneck. When that happens, the first hire is rarely a junior accountant in the traditional sense, since there is no senior accountant above them. It is usually a bookkeeper or a broad, self-directed junior accountant who reports straight to the owner and owns the day-to-day finances.
That is the gap the First In-House Accounting Hire and Junior Bookkeeper templates on this page fill, and it is the version no competitor writes. The scope is wider, the reporting line is the owner, and the role touches bank accounts and payroll, which makes trust and a clean process central. For broader guidance on hiring with a small team, the small business hiring guide is a useful companion, and an office manager template can help when one person covers finance alongside operations.
From Hiring to Onboarding
The job description is step one. A finance hire is unusual because the new person gets access to bank accounts, payroll, and sensitive data on day one, so onboarding is about trust and clean process as much as paperwork: the offer, a confidentiality agreement, classification, and software onboarding, all documented.
Send the offer
Confirm the role, pay, exempt or non-exempt status, and start date in writing, with a confidentiality agreement for financial access.
Set the classification
Decide exempt or non-exempt based on actual duties, pay, and your state's threshold, and document the basis.
Onboard on systems
Train on your accounting software, chart of accounts, and the month-end close process so the new hire ramps quickly.
Store the records
Keep the signed offer, confidentiality agreement, and financial policies organized and access-controlled.
Once your offer is ready, the offer letter template handles the next step, and an onboarding template gives the new hire a structured start. FirstHR connects the offer, a confidentiality agreement for financial access, e-signatures, an onboarding workflow, and document management for financial policies in one place, which is especially useful for a small business bringing finance in-house for the first time. FirstHR is an onboarding and HR platform, not accounting, bookkeeping, or payroll software, and it does not run payroll or administer benefits, so connect those separately. Applicant tracking is coming soon to FirstHR.
Key Takeaways
A junior accountant does day-to-day accounting, journal entries, reconciliations, and close, usually under a senior accountant.
Use the template that matches the setting: standard, first in-house hire, CPA firm, staff, industry, or bookkeeper.
FLSA classification is a real judgment call: degreed professional work may be exempt; routine bookkeeping is often non-exempt.
The title never decides exempt status, and the employee must also meet the federal or higher state salary threshold.
A small business's first finance hire is usually a bookkeeper or broad junior accountant reporting to the owner, not a traditional junior.
Use BLS data as a baseline: accountants report a median of $81,680, with entry-level near the $52,780 tenth percentile.
Frequently Asked Questions
What does a junior accountant do?
A junior accountant handles the day-to-day accounting work that keeps a company's books accurate, usually under a senior accountant or controller. Core duties include recording journal entries and maintaining the general ledger, processing accounts payable and receivable, reconciling bank and balance sheet accounts, and supporting the month-end and year-end close. Junior accountants also help prepare financial statements, assist with audits, and follow GAAP and company policy. It is an early-career role, typically zero to three years of experience, often held by someone working toward a CPA or a more senior position. In a small business without a finance team, the same person may take on a broader scope, closer to bookkeeping plus light accounting, reporting directly to the owner. This is general information, not legal advice.
What is the difference between a junior accountant, a staff accountant, and a bookkeeper?
These roles form a ladder. A bookkeeper records transactions, reconciles accounts, and keeps the books clean, usually without an accounting degree, and is the most common first finance hire for a small business. A junior accountant is an early-career, degreed accountant who does bookkeeping-level work plus journal entries, reconciliations, and close support, under supervision. A staff accountant is a step up, with about a year or more of experience, taking more ownership of financial statements, the close, and GAAP compliance with some independence. The titles overlap and vary by employer, especially between junior and staff. For a small business deciding what to hire, the practical question is whether you need routine record-keeping, which points to a bookkeeper, or degreed accounting work, which points to a junior or staff accountant. This is general information, not legal advice.
Is a junior accountant exempt or non-exempt under the FLSA?
It depends on the actual duties and pay, not the title. The FLSA learned professional exemption can apply to an accountant whose work is predominantly intellectual, requires consistent exercise of discretion and judgment, and rests on advanced knowledge from a prolonged course of specialized instruction, which an accounting degree can satisfy. A court has found that entry-level audit associates met this test. However, a junior accountant or clerk doing mostly routine data entry, recording, and reconciliation without advanced analysis is likely non-exempt and entitled to overtime. The employee must also meet the salary threshold to be exempt. The governing rule states explicitly that neither job titles nor job descriptions determine exempt status, so you must classify based on what the person actually does and earns. This is general information, not legal advice.
What salary threshold applies to exempt accountants?
To be exempt under a white-collar exemption, an employee must be paid at least the federal salary threshold of $684 per week, which equals $35,568 per year, in addition to meeting the duties test. A 2024 rule that would have raised this threshold was set aside by a federal court, and enforcement reverted to the $684 level. Several states, including Alaska, California, Maine, New York, and Washington, set higher exempt salary thresholds than the federal floor, and they adjust over time, so you should confirm the current figure for your state. For a junior accountant near the entry-level wage, the salary test can be decisive on its own: if the pay is below the applicable threshold, the role is non-exempt regardless of duties. This is general information, not legal advice.
Does a junior accountant need to be a CPA?
No. A CPA license is generally not required for a junior accountant role, and the common phrasing in job postings is CPA preferred or CPA candidate. Many junior accountants are actively working toward the CPA while in the role. The CPA pathway is changing: historically it required a bachelor's degree plus 150 credit hours, a year of experience, and passing the Uniform CPA Exam. As of 2025 and 2026, many states have adopted or are introducing an alternative path that requires a bachelor's degree with an accounting concentration plus additional experience, without the full 150 hours. For a junior role, list the CPA as preferred rather than required, and consider noting that you support CPA progress, which helps attract early-career candidates. This is general information, not legal advice.
Should a small business hire a junior accountant or outsource?
Many small businesses outsource accounting at first, using an external bookkeeper or accounting firm, which can be cost-effective early on. The point to bring finance in-house usually comes when transaction volume grows, when you need faster or more frequent financial information, or when coordinating with an outside firm becomes a bottleneck. The first in-house hire is often a bookkeeper or a broad junior accountant who reports to the owner and handles day-to-day finances, rather than a junior accountant in the traditional sense who assists a senior. If you are making this transition, the First In-House Accounting Hire and Junior Bookkeeper templates on this page are written for exactly that situation, with a wider scope and direct reporting to the owner. This is general information, not legal advice.
How much does a junior accountant make?
Junior accountant pay sits at the entry end of the accounting range. The U.S. Bureau of Labor Statistics reported a median annual wage of $81,680 for accountants and auditors as a whole in May 2024, but that reflects all experience levels; the lowest 10 percent earned less than $52,780, which is closer to where junior and entry-level roles fall. Compensation surveys tracking the junior accountant title specifically tend to center in the high $40,000s to low $60,000s depending on location and setting. Bookkeeping and accounting clerks, a related role, had a median of $49,210. Pay varies significantly by state and by whether the role is in public accounting, industry, or a small business. Benchmark to the specific role and your local market. This is general information, not legal advice.
What should a junior accountant job description include?
A strong junior accountant job description names the setting up front, whether a company with an existing finance team, a first in-house hire at a small business, a CPA firm, or an industry-specific role, since the scope and reporting line differ. It should include a short company summary, a job summary that makes the supervised, early-career nature clear, and responsibilities grouped into recording and ledger, AP and AR and reconciliation, close and reporting, and compliance and support. State the education and experience expectations, list the CPA as preferred rather than required, and be explicit about FLSA classification, which is a genuine judgment call for this role and which no generic template addresses. Close with an equal opportunity statement and clear apply instructions. This is general information, not legal advice.
