MOS 73D Accounting Specialist
The accounting specialist performs or supervises duties pertaining to accounting, accounts payable, disbursing, budget and internal control. Duties for MOS 73D at each skill level are:
a. Major duties.
(1) MOSC 73D1O. Performs accounting, accounts payable, disbursing and budget duties.
(2) MOSC 73D2O. Performs or supervises accounting, accounts payable, disbursing, budget and internal control operations.
(3) MOSC 73D3O. Supervises accounting, accounts payable, disbursing, resource management and internal control operations.
(4) MOSC 73D4O. Supervises accounting, finance and resource management operations.
b. Physical demands rating and qualifications for initial award of MOS.
Accounting specialists must possess the following qualifications:
(1) A physical demands rating of light.
(2) A physical profile of 323321.
(3) A minimum score of 105 in aptitude area CL.
(4) No record of conviction of any crime involving moral turpitude.
(5) No record of any information which might adversely reflect against the character, honesty, or integrity of the soldier.
(6) Formal training (completion of MOS 73D course conducted under the auspices of the U.S. Army Finance School) is required.
c. Additional skill identifiers.
(1) P5-Master Fitness Trainer.
(2) 2S-Battle Staff Operations (skill level 3 and above).
(3) 4A-Reclassification Training.
d. Physical requirements and standards of grade.
Physical requirements and SG relating to each skill level are listed in the following tables:
(1) Table 10-73D-1. Physical requirements.
(2) Table 10-73D-2. Standards of grade TOE/MTOE.
(3) Table 10-73D-3. Standards of grade TDA.






