Film Accounting Glossary
Unit accountant
What is a unit accountant?
Also called location accountant, or second unit accountant.
A unit accountant is the accountant assigned to a specific shooting unit or location, handling that unit's payroll, petty cash, purchase orders, and cost coding, and reporting into the main production accounting office.
The role appears on productions with second units, split locations, or long distant schedules, where paperwork cannot practically flow back to base daily. Their coding discipline is what keeps a multi-unit cost report coherent.
Example
Second unit shoots 40 miles away for three weeks. Its own accountant handles that unit's timecards, petty cash, and purchase orders on site, coded to the second-unit accounts, because paperwork cannot practically travel back to base every day.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
On location or with a second unit, reporting into the main production accounting office. Their coding discipline is what keeps a multi-unit cost report coherent.
Common mistake
Running a distant unit through the main office by courier. Paperwork arrives late and gets coded by someone who was not there.
Related questions
- When does a production need a unit accountant?
- When there is a second unit, split locations, or a long distant schedule, where paperwork cannot practically return to base every day.
- What does a unit accountant handle?
- That unit's timecards, petty cash, purchase orders, and cost coding on site, reporting into the main production accounting office.