Assigns the classifying of accounting transactions; supervises and performs the review of posting documents, totaling of entries, and other functions in the maintenance of accounts; supervises the comparing of account balances, determining corrective actions and other functions in reconciling accounts; receives, receipts and deposits cash collections of various kinds, and maintains or supervises the maintenance of appropriate records; closes accounts and prepares balance sheets and financial statements; conducts research into current accounts, previous reports, source document, etc., to develop specified but readily available information from current account balances; develops comparative data, ratios, etc., to reflect relationships between specified accounts, different time periods, costs of different operations or other specified information; identifies significant changes in account balances and reviews transactions to identify the actions which caused the changes; conducts accounts examinations including preparing worksheets or reports reflecting the examination made, discrepancies noted, and the corrective entries required to adjust accounts; prepares summaries of activities, reports or other data; makes estimates of operating procedures, needs or requirements, such as operating budgets, materials or space needed, or numbers of items for clerical and administrative operations; may supervise purchase order functions and the processing of invoices including the preparation of vouchers for approval to authorize disbursements; drafts operational guides, forms and other materials requiring specific knowledge of methods, procedures, policies or other information; may supervise and participate in the maintenance of inventory and inventory control records; may supervise one or more account clerical and other subordinates. Supervisory aptitude is the demonstration of aptitude or potential for the performance of supervisory duties through successful completion of regular or special assignments which involve some supervisory responsibilities or aspects; by serving as a group or team leader, or in similar work in which opportunities for demonstrating supervisory capabilities exist; by completion of training courses in supervision accompanied by application of supervisory skills in work assignments or by favorable appraisals by a supervisor indicating the possession of supervisory potential.