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Senior accountants are responsible for reporting the costs, productivity, margins and expenditures that occur within an organization. They ensure that all financial transactions are conducted and recorded in accordance with prescribed policies and procedures and that they are supplied to senior management by due deadlines. Typically, they provide monthly, quarterly and annual reports. They will coordinate auditing processes, resolve accounting discrepancies and oversee a company's taxation issues. A senior accountant will lead a team of junior accountants.
Junior accountants provide administrative support to senior accountants. They perform auxiliary tasks that help the senior accountant execute his role. Such responsibilities may include general ledger operations, compiling balance sheets, gathering data for monthly reports, double-checking calculations and updating journal entries, assisting with tax computations and accounts both receivable and payable.
Typically, candidates are employed by companies in junior accountancy roles and then learn the specific accountancy procedures used by that company---usually by working under the guidance and management of a senior accountant. Then, as positions become vacant, and depending upon their performance, they may move up into senior roles.
Most accountants, whether senior or junior, have a bachelor's degree. This is likely to be in accounting or a related field, such as business administration. Individuals may also wish to attain a Master's degree. This may help them progress to senior positions more rapidly.
