Job Description

TCHO-HRMD-FM 03-01.31 Rev.0

Effective September 25, 2023

Revision No. 0

JOB DESCRIPTION Effectivity Date 1 JANUARY 2023

Page No. Page 1 of 5

Job Title Accounting Officer (Roving) Date Effective

Revision No.
Department Comptrollership Reports to :
Branch/Section Accounting Operations – Immediate Superior Accountant III - (Area 2)
Branch Assignment Functional Head Accountant III - (Area 2)

A. Job Summary

Under the general supervision of the Accountant III - (Area 2) and is directly responsible in the
accomplishment of the following key result areas in Branch Accounting Operations
a. KRA 1 Process Efficiency – Checking, Verification, Reconciliation of assigned financial transactions
b. KRA 2 Internal/External Customer Relations Mgt.
c. KRA 3 Financial Risk Mgt.
d. KRA 4 Submission of Management Reports to Accountant III - (Area 2), and
Records/Documents/Data Base Management (completeness, reliability, security of records/data base)

B. Job Specifications : Minimum qualification required to satisfactorily perform the job

a. Educational Attainment College graduate; Accountancy, Accounting Technology or
Management Accounting
b. License and/or Certification Required None

c. Basic related experience - at least 2 years work experience; inclusive of 1 year in

(with minimum number of accounting
months/years)
d. Knowledge Required - Basic Accounting- Functional Expert
- Accounting Systems- Functional Expert
- Internal Control Policy- Mastery
- Savings and Credit Business Processes- Mastery
- Cooperative Principles- Mastery
- Ethics and Integrity- Mastery
e. Skills Required - Accounting Knowledge- Functional Expert
- Attention to Detail- Mastery
- Organizational and Time Management- Functional Expert
- Communication- Working Skills
- Systems and Technology- Functional Expert
- Problem-Solving and Critical Thinking- Mastery
- Computational and Analytical- Mastery
- Decision Making- Functional Expert
- Flexibility and Adaptability- Mastery
- Customer Service- Functional Expert
- Teamwork- Mastery
f. Other Job Dimensions - Integrity
- Corporate Loyalty
- Organizational Maturity

C. Major Duties and Responsibilities Frequency

a. KRA 1 Process Efficiency - (based on the Comptrollership Operating 50%
Manual)

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 Job Description
TCHO-HRMD-FM 03-01.31 Rev.0
Effective September 25, 2023

Revision No. 0

JOB DESCRIPTION Effectivity Date 1 JANUARY 2023

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Activities under this KRA

1. Perform as Accounting Officer/Accounting Analyst reliever of
TC Branches:

a. Travels to assigned TC Branches providing support to the At least Weekly

scheduled leave of Accounting Officer and Accounting
Analyst or any instances that his/her service is required.
b. Checks Loan Releases for the day Daily
c. Entertains member's queries and concerns Daily
d. Posts and Approves member's payment thru ATM, POS, Daily
remittance, and/or other collections to his/her account(s)
e. Checks and Overrides Time Deposit transaction - renewal, Daily
roll-over, new account, and withdrawal
f. Performs override functions based on TC Policies Daily
g. Checks and records withdrawal and transfer of membership Daily
h. Releases Pinoy Coop ATM cards to members Daily
i. Processes ATM complaints - change pin and status Daily
j. Processes request for linking of Pinoy Coop ATM Card Daily
k. Prepares, checks, and approves daily accounting transactions Daily
including disbursements with BIR Form 2307 for suppliers
& professionals if applicable and adjusting entries
l. Checks and records request for cash advance, request for Daily
reimbursement, liquidation, and petty cash transactions
m. Checks and verifies EC Pay transactions As the need arises
n. Performs cash counting of cash on hand - beginning of day Daily
o. Performs cash counting of cash on hand - end of day Daily
p. Performs cash counting every cash transfer from vault to Daily
teller and vice versa.
q. Performs cash counting of collections including MBA and Daily
Youth Laboratory
r. Performs cash counting of collections beyond the cut-off Daily
time
s. Assists in monitoring of cash in teller. The amount should Daily
not exceed the insured amount.
t. Checks daily outside collections of cash handling personnel Daily
u. Checks daily issued & the unissued Official Receipts Daily
v. Prints Schedule of Payments, Payslip and Statement of
Daily
Account per member’s request
w. Condones Loan Interest and Penalty Daily
x. Performs loan payment adjustments (advance payment and Daily
reversal of payment)
y. Prepares LPP Rebates on Old ADESL accounts As the need arises
z. Checks Time Deposit, Check, and ATM Card Collateral Daily
surrendered by Member
aa. Approves and prints Request for ATM Card Withdrawal and Daily
approves IN and OUT transactions in ATM Collateral
Facility
bb. Approves newly encoded Check collateral in Post Dated Daily
Check Management

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TCHO-HRMD-FM 03-01.31 Rev.0
Effective September 25, 2023

Revision No. 0

JOB DESCRIPTION Effectivity Date 1 JANUARY 2023

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cc. Generate SL report in SL-GL facility Daily

dd. Generate Tellers Shortage and Overage Report before Daily
signing off the teller
ee. Checks Teller’s transactions as to completeness, accuracy, As the need arises
and validity
ff. Checks ICAS-SAP Viewer and traces any unposted Daily
transactions to SAP
Daily
gg. Reconciles daily Transitory Accounts
Daily
hh. Processes End-of-Day transactions including back-ups for
offsite storage
ii. Sends Backup file to ICT through Filezilla after every Daily
backup process
jj. Performs other accounting functions in the branch when the As the need arises
need arises
2. Assists Accounting Officer in the base Branch for the day-to-
day operation:

a. Assists in checking, verifying, and overriding teller’s Daily

transactions
b. Assists in checking and approval of accounting entries Daily
including disbursements.
c. Assists in posting and approval of posting of member’s Daily
payments through pos, remittances, and collections
Daily
d. Assists in checking loan releases
e. Performs Cash Counting of Funds – daily cash position,
Daily
collections, and ATM Machine loading
f. Assists in reconciling daily SL-GL balances, transitory Daily
accounts, inter-branch transactions, and bank balances
g. Performs other functions of the assigned Accounting Officer As the need arises
in the absence of the latter or when the need arises
3. Other Assigned Transactions/Activities
a. Coordinates with Accountant III for any observations and After every
suggestions for the improvement of accounting processes assignment
b. Assists newly hired Accounting Officers and Accounting
As the need arises
Analysts deployed to their assigned branches when the need
arises
c. Performs other duties necessary to the accomplishment of As the need arises
the purposes and objectives of the accounting section
(pertaining to and with limits to their function)

b. KRA 2 Internal/External Customer Relations Mgt. Managing 20%

internal/external customer relations
Activities under this KRA
1. Maintains professional relationships in all dealings and inter- At all times
actions with TC Officers, members, TC employees

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JOB DESCRIPTION Effectivity Date 1 JANUARY 2023

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a. Provides courteous services to all internal customers

b. Answers the inquiries with utmost respect
c.KRA 3 Financial Risk Mgt. – Compliance with Internal Controls
Activities under this KRA
1. Follows all internal control measures (policies and procedures) in At All Times
Accounting related and other applicable functions
2. Implements corrective action based on accounting- related audit As the need arises
findings
d. KRA 4 Submission of Management Reports to the Branch Manager/Area 20%
Accountant/SCG Manager, and Records/ Documents/ Data Base Management
(completeness, reliability, security of records/data base)
Activites under this KRA
1. Submission of Reports - please refer to Item D
2. Records/File/Data Base At all times
a. Ensures completeness, accuracy, reliability, and security of
all records/documents/file/data base;

D. Required Reports Frequency/deadline

Teller's Shortage and Overage Report (Assigned Branch) Daily
Teller's Transactions Observation Report (Includes report of Daily
any excess from insurable cash on hand amount)
Branch Observations After every assignment

E. Direct Accountability (with financial impact) Estimated maximum value

Please refer to the separate Financial Accountability Matrix of loss
a. Financial losses Zero
b. Loss and/or damage to materials, supplies, equipment, Zero
furniture, fixtures (assigned laptop, PC, office f/f,
supplies, etc

F. Interface with other employees

Positions Purpose of Interface

a. Coordination with other employees in the department Accomplishment of

department goals
b. Coordination with employees of other departments Advisory role and monitoring
of department’s accounting
related concerns

G. External Relations (contacts with external Purpose of Contact

entities)
Banking Institutions Verification of Bank related transactions (Assigned
Branch)
Members if applicable Verification of transactions

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TCHO-HRMD-FM 03-01.31 Rev.0
Effective September 25, 2023

Revision No. 0

JOB DESCRIPTION Effectivity Date 1 JANUARY 2023

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H. Working Condition Please select the appropriate

a. Generally, office working condition
b. Office working condition with occasional visits/travel
to other offices
c. Office working condition with regular visits/travel to /
other offices/branches
d. Generally field work

NOTHING FOLLOWS
Important Notes :
a. The immediate superior may, depending on exigencies of operations, temporarily delegate to the
incumbent of this position, related duties and responsibilities on a temporary basis for as long as it does
not adversely affect the attainment of the incumbent’s main duties and responsibilities as stipulated in
this position description.
b. This position description is subject for review and validation every two (2) years or in an event of an
organizational streamlining.

Prepared by

Immediate Supervisor/Department Manager Date

Reviewed by

HRMD Manager Date

Endorsed by

Division Head Date

Approved by

Chief Executive Officer Date

I confirm that this job description has been discussed to me by my immediate supervisor and I understand
and agree to all the conditions stipulated herein.

______________________________________ Date : _________________________________

Employee

The statements herein are intended to describe the general nature and level of work being performed by
employees, and are not to be construed as an exhaustive list of responsibilities, duties, and skills required of
personnel so classified. Furthermore, they do not establish a contract of employment and are subject to
change at the discretion of the employer.

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