AI exposure: Bookkeeping, Accounting, and Auditing Clerks
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.
Reading this score
computed59.4% of this occupation's weighted task load is exposed, which puts Bookkeeping, Accounting, and Auditing Clerks at the 95th percentile of 923 occupations. The capability is largely there. Its average task scores 3.6 out of 4 on what a current system can produce, and the frictions that hold other jobs in place are comparatively weak here.
What holds the line here is context. Across this occupation's 28 tasks it averages 1.67 out of 3, the highest of the five friction dimensions. In plain terms, the work depends on knowledge the model cannot hold. Much of this job runs on things that were never written down: what this particular organisation does, what happened last week, what the person across the table actually meant. That context is the barrier, and it erodes as systems are given more access.
The most exposed thing this job does is Access computerized financial information to answer general questions as well as those related..., at 93.3%. The least is Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce..., at 20.0%. A gap of 73.3% between two parts of the same job is the reason this index publishes at task level. An occupation-wide number would have hidden both.
Within office and administrative support occupations, this one is more exposed than most. The median across the 51 roles in the group is 54.6%, and only 15 of them score higher than this. Occupational families are not uniform, and the spread inside them is often wider than the gap between them.
What would move this score. Of 28 tasks, 27 are currently banded exposed, 0 assisted and 1 untouched. For that distribution to shift materially would take systems being given deeper access to the organisation's own records and history, which is already happening. The score is re-computed every quarter against a fresh capability reference, and the change is published rather than quietly applied.
Task by task
28 tasks, O*NET 31.0| Task | Exposed | Assisted | Untouched | Importance | Band |
|---|---|---|---|---|---|
| Access computerized financial information to answer general questions as well as those related to specific accounts. | 93.3% | 6.7% | 0.0% | 4.19 | exposed |
| Code documents according to company procedures. | 86.7% | 13.3% | 0.0% | 4.32 | exposed |
| Transfer details from separate journals to general ledgers or data processing sheets. | 86.7% | 13.3% | 0.0% | 4.20 | exposed |
| Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal. | 73.3% | 26.7% | 0.0% | 4.32 | exposed |
| Calculate and prepare checks for utilities, taxes, and other payments. | 73.3% | 26.7% | 0.0% | 4.44 | exposed |
| Monitor status of loans and accounts to ensure that payments are up to date. | 73.3% | 26.7% | 0.0% | 4.40 | exposed |
| Compile budget data and documents, based on estimated revenues and expenses and previous budgets. | 73.3% | 26.7% | 0.0% | 4.33 | exposed |
| Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures. | 73.3% | 26.7% | 0.0% | 4.16 | exposed |
| Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists. | 73.3% | 26.7% | 0.0% | 4.14 | exposed |
| 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. | 73.3% | 26.7% | 0.0% | 3.97 | exposed |
| Perform general office duties, such as filing, answering telephones, and handling routine correspondence. | 70.0% | 17.5% | 12.5% | 4.24 | exposed |
| Reconcile or note and report discrepancies found in records. | 66.7% | 33.3% | 0.0% | 4.29 | exposed |
| Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software. | 66.7% | 33.3% | 0.0% | 4.15 | exposed |
| Reconcile records of bank transactions. | 66.7% | 33.3% | 0.0% | 4.38 | exposed |
| Maintain inventory records. | 66.7% | 33.3% | 0.0% | 3.57 | exposed |
| Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes. | 60.0% | 40.0% | 0.0% | 4.68 | exposed |
| Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers. | 60.0% | 40.0% | 0.0% | 4.17 | exposed |
| Match order forms with invoices, and record the necessary information. | 60.0% | 40.0% | 0.0% | 4.12 | exposed |
| Compare computer printouts to manually maintained journals to determine if they match. | 60.0% | 40.0% | 0.0% | 4.23 | exposed |
| Prepare trial balances of books. | 60.0% | 40.0% | 0.0% | 4.08 | exposed |
| Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks. | 45.0% | 30.0% | 25.0% | 4.61 | exposed |
| Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents. | 45.0% | 30.0% | 25.0% | 4.17 | exposed |
| Prepare purchase orders and expense reports. | 45.0% | 30.0% | 25.0% | 4.11 | exposed |
| Comply with federal, state, and company policies, procedures, and regulations. | 40.0% | 35.0% | 25.0% | 4.57 | exposed |
| Prepare and process payroll information. | 40.0% | 35.0% | 25.0% | 4.71 | exposed |
| Operate computers programmed with accounting software to record, store, and analyze information. | 33.3% | 16.7% | 50.0% | 4.76 | exposed |
| Receive, record, and bank cash, checks, and vouchers. | 26.7% | 23.3% | 50.0% | 4.46 | exposed |
| Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents. | 20.0% | 5.0% | 75.0% | 4.47 | untouched |
Task text and importance ratings sourced from O*NET 31.0. Shares computed. The occupation score is the importance-weighted mean.
Where the score comes from
judgedEvery task is scored through the standardised work activities it maps to. These are this occupation’s averages on the six rubric dimensions. Capability is what AI can do; the other five are what stands in the way.
| Dimension | Mean | Scale |
|---|---|---|
| Capability | 3.55 | 0-4 |
| Embodiment | 0.39 | 0-3 |
| Presence | 0.17 | 0-3 |
| Accountability | 1.27 | 0-3 |
| Context | 1.67 | 0-3 |
| Verification cost | 1.24 | 0-3 |
What this means in practice
Where most of a role's weighted task load is exposed, the work that survives is usually the part of the job nobody wrote into the job description: deciding what should be produced rather than producing it, and being answerable for the result. The tasks lowest on this page are a better guide to where to spend your time than any general advice about the future of work.
Occupations either side of this one
The four closest scores in the same occupational family, then the four closest anywhere in the index.
Read this carefully. Exposure is not displacement. A high score means current AI systems can produce this work, not that anyone will stop paying a person to do it. Adoption depends on economics, regulation and inertia that this index deliberately does not model. How the score is built.