This person has the following attributes and skills, and usually works under supervision of a Certified Bookkeeper or a Full-Charge
Bookkeeper. (Or, an Assistant Bookkeeper may be supervised by a practice owner or manager with financial expertise.) The basic
Up to one year's bookkeeping experience.
Records basic transactions in main and subsidiary journals and posts entries to ledger accounts with minimal supervision.
Totals the subsidiary ledger accounts and, under supervision, reconciles with the control accounts.
For information on the Web from the AIPB, go to
We urge practices to consider hiring bookkeepers who maintain AIPB membership.
The AIPB also publishes a free, twice-monthly electronic newsletter that is helpful.
Other advice on veterinary practice bookkeeping and internal accounting design can be found in Chapters 7 and 8 of "Practice
Made Perfect: A Guide to Veterinary Practice Management." (M.L. Heinke, AAHA Press 2001).
A solid lab technician in the form of a well-trained bookkeeper, and fiduciary oversight by the owner or manager, are key
to optimizing a veterinary practice's performance.
Dr. Heinke is owner of Marsha L. Heinke, CPA, Inc. and can be reached at (440) 926-3800 or via e-mail at MLHeinke@aol.com