Roles · role
First Assistant Accountant
Also known as 1st Assistant Accountant, First Assistant Production Accountant.
A First Assistant Accountant is the Production Accountant’s senior deputy, supervising daily accounting operations and assigned staff while maintaining accurate accounts payable, purchase orders, petty cash, cards, bank reconciliations, journals, coding, vendor setup, and ledger support. They review work for policy and documentation, resolve discrepancies, and help prepare weekly cost reports, forecasts, audits, and close.
The exact portfolio depends on department size, but the First Assistant commonly manages the flow and quality of transactions before they reach the key accountant.
First Assistant Accountant connects a defined craft or decision area to the wider production plan. A strong brief clarifies authority, deliverables, schedule, safety expectations, and the handoffs this role owns.
Common questions
What is the main responsibility of a First Assistant Accountant?
A First Assistant Accountant is the Production Accountant’s senior deputy, supervising daily accounting operations and assigned staff while maintaining accurate accounts payable, purchase orders, petty cash, cards, bank reconciliations, journals, coding, vendor setup, and ledger support. They review work for policy and documentation, resolve discrepancies, and help prepare weekly cost reports, forecasts, audits, and close.
What does a First Assistant Accountant do day to day?
Day to day, First Assistant Accountant work commonly includes Supervise assigned accounting staff, queues, deadlines, and document standards., Review coding, approvals, invoices, purchase orders, payments, cash, and card activity., and Reconcile accounts and investigate missing, duplicate, unsupported, or misclassified costs.. The exact balance changes with the production schedule, crew size, and the point at which the role joins the project.
What skills matter most for a First Assistant Accountant?
The most useful skills are Transaction review, Reconciliation, Staff supervision, and Production policy knowledge. Together, they help the role make dependable decisions, communicate a clear handoff, and respond to notes or changing conditions.
Which tools and documents does a First Assistant Accountant use?
Common tools include Production accounting and purchasing systems, Bank, card, and payment platforms, Ledger, reconciliation, and reporting tools, and Secure invoice and document workflows. The role also relies on AP aging, Bank and card reconciliation, Journal support, and Cost-report backup so decisions, approvals, continuity, and delivery requirements remain traceable.
How does someone build experience for a First Assistant Accountant?
First Assistant Accountants generally advance from second assistant, payroll, clerk, AP, or other production-accounting roles.
How does a First Assistant Accountant vary by production?
The scope changes with format, budget, location, crew structure, and the production's technical method. The job is confidential, deadline-heavy office work with constant questions from vendors, departments, payroll, studio finance, and production leadership.
Union and local practice notes
- Duties, classification, and coverage vary by agreement and region.
Sources
Educational reference only. Requirements vary by jurisdiction, employer, venue, and production context.