For example, a billing clerk, payables clerk, or payroll clerk may report to the bookkeeper. The full charge bookkeeper may supervise various accounting clerks. The position can be assisted by an outside CPA who advises on how to record certain of the more complicated business transactions.
This means that the full charge bookkeeper reports straight to a senior manager, such as the president, and may interact directly with the company's board of directors and auditors. A full-charge bookkeeper is the same as a bookkeeper, except that the 'full charge' part of the title designates the person as being solely responsible for accounting.