Substitution of Education for Experience: Accounting course work from an accredited college or institute may substitute for the required experience under one of the following conditions, there being no substitution for the one year specialized experience: 4.5 quarter hours in accounting or bookkeeping is equivalent to a one-year substitution, 9 quarter hours in accounting or bookkeeping is equivalent to a two-year substitution, 12 quarter hours in accounting or bookkeeping is equivalent to a two-and-a-half year substitution; 15 quarter hours in accounting or bookkeeping is equivalent to a three-year substitution. May supervises sub-professional accounting technical and accounting clerical employees engaged in performing accounts receivable, accounts payable, payroll, auditing, and/or other related activities of great volume, scope, and/or complexity for a department, division, agency, or specialized program.