Handout D

Distinguish the "Essential Functions"
from "Marginal Functions":

Place an "E" next to tasks that are essential functions and an "M" in front of those which are marginal functions. Keep in mind that while some functions are clearly essential or marginal, others may vary depending upon the organization.

Scenario A:

Company XYZ is a large company with over 100 employees.

Job Title: Computer Programmer
Job Type: Full-time

Job Description:

  1. Selects and loads input and output units with materials such as tapes or punch cards.

  2. Converts data from project specifications and statements of problems.

  3. Creates or modifies computer programs.

  4. Ability to analyze work flow chart and diagram.

  5. Applies knowledge of computer capabilities.

  6. Confers with supervisors and representatives of various departments.

  7. Converts a detailed logical flow chart into language that can be processed by computer.

  8. Enters program codes into computer system.

  9. Uses a modifying program to correct program errors.

  10. Able to develop instructional manual for computer programs.

  11. Revises and rewrites programs to increase operating efficiency.

  12. Provides training workshop on computer programs.

  13. Ability to lift and carry 50 or more pounds.

  14. Ability to install computer programs.

  15. Ability to communicate effectively.

Scenario B:

Company XYZ is a large company with over 200 employees.

Job Title: Accountant
Job Type: Full time

Job Description:

  • Daily cash balancing.

  • Takes deposits to bank.

  • Conducts monthly account analysis and reconciliation.

  • Compiles data from ledgers and statements for management control reports.

  • Prepares bank reconciliations.

  • Posts details of business transactions such as allotments, disbursements, deductions from payrolls and expense vouchers.

  • Able to total accounts using adding machine.

  • Ability to compute and record interest charges, refunds, cost of labor and cost of lost or damaged goods.

  • Compiles and analyzes financial information.

  • Prepares balance sheet, profit and loss statement.

  • Modifies documentation of accounting control procedures.

  • Devises and implements manual or computer-based system for general accounting.

  • Directs and coordinates activities of other accountants and clerical workers performing accounting tasks.

  • Distributes employee paychecks to various departments.
  • Answers phone calls.

    Scenario C:

    Company XYZ is a small hardware store with 17 employees.

    Job Title: Bookkeeper
    Job Type: Full-time

    Job Description:

    1. Ability to call customers requesting payments on past due invoices.

    2. Reconcilement of cash accounts.

    3. Ability to verify and enter details of daily transactions.

    4. Compiles reports to show statistics of cash receipts and expenditures.

    5. Calculates employee wages from plant records or time cards.

    6. Prepares checks for payment of wages.

    7. Computes, types and mails monthly statements.

    8. Able to operate bookkeeping machines.

    9. File daily records.

    10. Ability to answer phone calls.

    11. Ability to receive and stock merchandise in back room.

    12. ) Ability to read, speak, write and understand English.

    13. Applies good common sense.

    14. Ability to effectively assist customers.


    Job Analysis