ISCO-08 4311
Accounting and bookkeeping clerks
90.1%
ADI · 63rd of 433 · 95% interval 81.1–97.5
An AI agent can at least partly carry out 90.1% of the task time of accounting and bookkeeping clerks, and finish 28.1% alone. The barrier that holds most of the rest back is access to the systems the work runs on.
ADI · partial or full90.1%
63rd of 433 · interval 81.1–97.5
ADI3 · full delegation28.1%
12th of 433 · interval 15.8–40.3
ADIs · share of time68.8%
12th of 433 · interval 62.8–73.9
Evidence56
task statements rated by two models and weighted by importance and frequency. World employment: 8.3 million.
Task weight by level
How the tasks rate
L0No meaningful role · 4.3%L1Augmentation · 5.7%L2Partial delegation · 62.0%L3Full delegation · 28.1%
Barriers
What stops the agent
Share of task weight flagged by each barrier; a task can carry several.
56 task statements, heaviest first
| Task statement (O*NET occupation) | Sonnet · Haiku | Barriers | ||||
|---|---|---|---|---|---|---|
| Operate typing, adding, calculating, or billing machines.Billing and Posting Clerks | 3.4% | L3 | L3L3 | 88% | 25 min | – |
| Verify accuracy of billing data and revise any errors.Billing and Posting Clerks | 3.3% | L2 | L2L3 | 75% | 38 min | Access to systems |
| Review documents, such as purchase orders, sales tickets, charge slips, or hospital records, to compute fees or charges due.Billing and Posting Clerks · supplemental task | 3.1% | L2 | L2L3 | 80% | 15 min | Access to systems |
| Keep records of invoices and support documents.Billing and Posting Clerks | 3.1% | L3 | L3L3 | 82% | 22 min | Access to systems |
| Perform bookkeeping work, including posting data or keeping other records concerning costs of goods or services or the shipment of goods.Billing and Posting Clerks | 3.0% | L2 | L2L3 | 78% | 25 min | Access to systems |
| Prepare itemized statements, bills, or invoices and record amounts due for items purchased or services rendered.Billing and Posting Clerks | 2.8% | L3 | L3L3 | 84% | 20 min | Access to systems |
| Contact customers to obtain or relay account information.Billing and Posting Clerks | 2.7% | L2 | L2L2 | 65% | 14 min | Access to systems |
| Resolve discrepancies in accounting records.Billing and Posting Clerks | 2.7% | L2 | L2L2 | 62% | 52 min | Access to systems |
| Verify signatures and required information on checks.Billing and Posting Clerks | 2.6% | L2 | L2L2 | 68% | 4 min | Accountability, Access to systems |
| Take orders for imprinted checks.Billing and Posting Clerks · supplemental task | 2.6% | L2 | L3L2 | 75% | 12 min | Accountability, Access to systems |
| Consult sources, such as rate books, manuals, or insurance company representatives, to determine specific charges or information such as rules, regulations, or government tax and tariff information.Billing and Posting Clerks · supplemental task | 2.5% | L2 | L2L3 | 75% | 25 min | Access to systems |
| Post stop-payment notices to prevent payment of protested checks.Billing and Posting Clerks | 2.4% | L2 | L2L2 | 72% | 12 min | Access to systems |
| Compute credit terms, discounts, shipment charges, or rates for goods or services to complete billing documents.Billing and Posting Clerks · supplemental task | 2.4% | L3 | L3L3 | 82% | 10 min | Access to systems |
| Weigh envelopes containing statements to determine correct postage and affix postage, using stamps or metering equipment.Billing and Posting Clerks · supplemental task | 2.4% | L0 | L0L1 | 12% | 4 min | Physical presence, Access to systems |
| Track accumulated hours and dollar amounts charged to each client job to calculate client fees for professional services, such as legal or accounting services.Billing and Posting Clerks · supplemental task | 2.4% | L3 | L3L3 | 82% | 42 min | Access to systems |
Show the other 41 tasks
| Task statement (O*NET occupation) | Sonnet · Haiku | Barriers | ||||
|---|---|---|---|---|---|---|
| Encode and cancel checks, using bank machines.Billing and Posting Clerks · supplemental task | 2.2% | L1 | L1L1 | 20% | 16 min | Physical presence, Access to systems |
| Answer inquiries regarding rates, routing, or procedures.Billing and Posting Clerks · supplemental task | 2.2% | L3 | L3L3 | 82% | 10 min | Access to systems |
| Compile reports of cost factors, such as labor, production, storage, and equipment.Billing and Posting Clerks · supplemental task | 2.2% | L2 | L2L3 | 80% | 1.8 h | Access to systems |
| Create billing documents, shipping labels, credit memorandums, or credit forms.Billing and Posting Clerks · supplemental task | 2.2% | L2 | L2L3 | 80% | 11 min | Access to systems |
| Perform general administrative tasks, such as answering telephones, scheduling appointments, and ordering supplies or equipment.Billing and Posting Clerks · supplemental task | 2.2% | L2 | L2L3 | 70% | 45 min | Access to systems |
| Return checks to customers or retrieve checks returned to customers in error, adjusting accounts and answering inquiries about errors as necessary.Billing and Posting Clerks · supplemental task | 2.2% | L2 | L2L2 | 58% | 25 min | Physical presence, Access to systems |
| Compare previously prepared bank statements with canceled checks and reconcile discrepancies.Billing and Posting Clerks · supplemental task | 2.1% | L2 | L2L3 | 78% | 1.5 h | Access to systems |
| Route statements for mailing or over-the-counter delivery to customers.Billing and Posting Clerks | 2.0% | L2 | L2L2 | 62% | 18 min | Physical presence, Access to systems |
| Monitor equipment to ensure proper operation.Billing and Posting Clerks | 1.9% | L1 | L1L1 | 25% | 18 min | Physical presence, Access to systems |
| Load machines with statements, cancelled checks, or envelopes to prepare statements for distribution to customers or stuff envelopes by hand.Billing and Posting Clerks · supplemental task | 1.9% | L0 | L0L0 | 5% | 30 min | Physical presence, Access to systems |
| Operate computers programmed with accounting software to record, store, and analyze information.Bookkeeping, Accounting, and Auditing Clerks | 1.8% | L2 | L2L3 | 75% | 1.5 h | Access to systems |
| Operate 10-key calculators, typewriters, and copy machines to perform calculations and produce documents.Bookkeeping, Accounting, and Auditing Clerks | 1.7% | L2 | L2L2 | 60% | 30 min | Physical presence |
| Check figures, postings, and documents for correct entry, mathematical accuracy, and proper codes.Bookkeeping, Accounting, and Auditing Clerks | 1.6% | L3 | L3L3 | 82% | 52 min | Access to systems |
| Fix minor problems, such as equipment jams, and notify repair personnel of major equipment problems.Billing and Posting Clerks | 1.6% | L1 | L1L1 | 20% | 15 min | Physical presence, Access to systems |
| Perform general office duties, such as filing, answering telephones, and handling routine correspondence.Bookkeeping, Accounting, and Auditing Clerks | 1.5% | L2 | L2L2 | 52% | 1.0 h | Physical presence, Access to systems |
| Review compiled data on operating costs and revenues to set rates.Billing and Posting Clerks · supplemental task | 1.5% | L2 | L2L2 | 62% | 1.8 h | Access to systems |
| Comply with federal, state, and company policies, procedures, and regulations.Bookkeeping, Accounting, and Auditing Clerks | 1.5% | L2 | L2L2 | 50% | 1.0 h | Accountability, Access to systems |
| Code documents according to company procedures.Bookkeeping, Accounting, and Auditing Clerks | 1.4% | L2 | L2L3 | 78% | 18 min | Access to systems |
| Receive, record, and bank cash, checks, and vouchers.Bookkeeping, Accounting, and Auditing Clerks | 1.3% | L2 | L2L2 | 55% | 45 min | Physical presence, Accountability, Trust and care, Access to systems |
| Update manuals when rates, rules, or regulations are amended.Billing and Posting Clerks · supplemental task | 1.3% | L2 | L2L3 | 78% | 1.8 h | Access to systems |
| Prepare bank deposits by compiling data from cashiers, verifying and balancing receipts, and sending cash, checks, or other forms of payment to banks.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.3% | L2 | L2L2 | 50% | 45 min | Physical presence, Accountability, Access to systems |
| Calculate and prepare checks for utilities, taxes, and other payments.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.3% | L2 | L2L2 | 70% | 25 min | Accountability, Access to systems |
| Perform financial calculations, such as amounts due, interest charges, balances, discounts, equity, and principal.Bookkeeping, Accounting, and Auditing Clerks | 1.3% | L3 | L3L3 | 88% | 20 min | – |
| Compare computer printouts to manually maintained journals to determine if they match.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.3% | L2 | L2L3 | 78% | 1.5 h | Access to systems |
| Monitor status of loans and accounts to ensure that payments are up to date.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.3% | L3 | L3L3 | 82% | 40 min | Access to systems |
| Access computerized financial information to answer general questions as well as those related to specific accounts.Bookkeeping, Accounting, and Auditing Clerks | 1.3% | L3 | L3L3 | 85% | 15 min | Access to systems |
| Match order forms with invoices, and record the necessary information.Bookkeeping, Accounting, and Auditing Clerks | 1.2% | L3 | L3L3 | 85% | 12 min | Access to systems |
| Debit, credit, and total accounts on computer spreadsheets and databases, using specialized accounting software.Bookkeeping, Accounting, and Auditing Clerks | 1.2% | L3 | L3L3 | 82% | 38 min | Access to systems |
| Classify, record, and summarize numerical and financial data to compile and keep financial records, using journals and ledgers or computers.Bookkeeping, Accounting, and Auditing Clerks | 1.2% | L2 | L3L2 | 80% | 1.5 h | Access to systems |
| Reconcile or note and report discrepancies found in records.Bookkeeping, Accounting, and Auditing Clerks | 1.2% | L2 | L2L2 | 72% | 1.5 h | Access to systems |
| Transfer details from separate journals to general ledgers or data processing sheets.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.2% | L3 | L3L3 | 90% | 45 min | Access to systems |
| Prepare and process payroll information.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.1% | L2 | L2L2 | 70% | 2.5 h | Accountability, Access to systems |
| Calculate, prepare, and issue bills, invoices, account statements, and other financial statements according to established procedures.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.1% | L2 | L3L2 | 75% | 28 min | Accountability, Access to systems |
| Prepare purchase orders and expense reports.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.0% | L2 | L2L3 | 78% | 30 min | Access to systems |
| Reconcile records of bank transactions.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.0% | L3 | L3L3 | 85% | 1.5 h | Access to systems |
| Calculate costs of materials, overhead, and other expenses, based on estimates, quotations and price lists.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 1.0% | L3 | L3L3 | 85% | 1.1 h | – |
| Compile statistical, financial, accounting, or auditing reports and tables pertaining to such matters as cash receipts, expenditures, accounts payable and receivable, and profits and losses.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 0.9% | L2 | L3L2 | 78% | 2.0 h | Access to systems |
| Prepare trial balances of books.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 0.8% | L3 | L3L3 | 85% | 1.3 h | Access to systems |
| Compile budget data and documents, based on estimated revenues and expenses and previous budgets.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 0.8% | L2 | L2L2 | 68% | 4.0 h | Access to systems |
| Maintain inventory records.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 0.6% | L2 | L2L2 | 65% | 52 min | Physical presence, Access to systems |
| Complete and submit tax forms and returns, workers' compensation forms, pension contribution forms, and other government documents.Bookkeeping, Accounting, and Auditing Clerks · supplemental task | 0.6% | L2 | L2L2 | 65% | 1.5 h | Accountability, Access to systems |
Level: consensus of the two models (the lower level when they disagree). Share: part of the task’s working time an agent could take over. Human time: minutes a competent person needs for one instance, as estimated by the models.
Against other measures
Exposure is not delegation
| Measure | Value | Percentile | Pct |
|---|---|---|---|
| ADI (this index) | 90.1% | 86 | |
| Eloundou et al. (2024), GPT exposure β | 0.814 | 98 | |
| Felten et al. (2021), AI occupational exposure | 1.236 | 90 | |
| Webb (2020), AI patent exposure | 23.333 | 15 | |
| Eisfeldt et al. (2026), generative AI exposure | 0.678 | 97 | |
| Anthropic Economic Index, observed use | 0.232 | 87 |
Earlier indices measure whether AI can touch a task; ADI measures how much of it an agent can carry out from a goal. – : the source does not cover this occupation.
Same sub-major group (43)
Neighbouring occupations
| Occupation | ADI | % |
|---|---|---|
| Payroll clerks 4313 | 100.0 | |
| Production clerks 4322 | 100.0 | |
| Transport clerks 4323 | 100.0 | |
| Statistical, finance and insurance clerks 4312 | 95.8 | |
| Stock clerks 4321 | 43.9 |
Dashed line: accounting and bookkeeping clerks (90.1%).
Cite this record
Text
Espinal Maya, Cristian, and Santiago Jiménez Londoño. 2026. ADI v2026.1: Agent Delegability Index data, code and MCP server. Zenodo. https://doi.org/10.5281/zenodo.23552918. Record: Accounting and bookkeeping clerks (ISCO-08 4311), https://balamlabs.org/adi/occupations/4311
BibTeX
@misc{espinal2026adidata,
title = {{ADI} v2026.1: Agent Delegability Index data, code and {MCP} server},
author = {Espinal Maya, Cristian and Jim{\'e}nez Londo{\~n}o, Santiago},
year = {2026},
publisher = {Zenodo},
version = {v2026.1},
doi = {10.5281/zenodo.23552918},
url = {https://doi.org/10.5281/zenodo.23552918},
note = {Record: Accounting and bookkeeping clerks (ISCO-08 4311)}
}Machine-readable
The same record as static JSON, with its citation: /adi/v2026.1/isco/4311.json.