Film Accounting Glossary
Assistant production accountant
What is an assistant production accountant?
Also called assistant accountant, or second assistant accountant.
An assistant production accountant supports the production accountant by processing purchase orders, coding invoices, reconciling petty cash, entering timecards, and preparing the paperwork behind the weekly cost report.
It is the standard entry route into film accounting, and on larger shows the role splits further into payroll accountant, accounts payable clerk, and first assistant accountant. The job is where most accountants learn the chart of accounts by touching every cost that passes through it.
Example
On a mid-size show the assistant might process 60 to 120 purchase orders a week, code the invoices against them, enter timecards for a 90-person crew, and reconcile 15 to 20 petty cash envelopes, all before the Monday cost report meeting.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
The production office accounting department, reporting to the production accountant. The standard entry route into film accounting.
Common mistake
Treating the role as data entry. The assistant decides what account each cost lands in, so their coding is what makes the cost report meaningful or meaningless.
Related questions
- What does an assistant production accountant do?
- Processes purchase orders, codes invoices against them, enters timecards, reconciles petty cash, and prepares the paperwork behind the weekly cost report.
- How do you become a production accountant?
- Most start as an assistant or clerk and learn the chart of accounts by handling every cost that passes through it, then move up through payroll or first assistant roles.