Operations, services and activities of a general accounting program. Principles and practices of accounting and auditing including general ledger, debit, credit, journal entries and audit procedures. Principles and practices of governmental accounting. Computerized accounting and financial systems. Methods and techniques of analyzing general ledgers and preparing journal entries. Generally Accepted Accounting Principles. Principles of municipal budget preparation and control. Methods and techniques of preparing financial reports and statements. Principles and practices of financial record keeping and reporting. Principles of business letter writing and report preparation.