Write a summary in about 50 words according to the following text.
The work of the accounts department is divided between the people who work in it. There are wages clerks whose work is obvious from their title. As well as calculating wages and overtime they also have to make adjustments for unpaid leave, or sick leave and other special circumstances.
Accounts clerks keep records of payments received from customers and send out bills for payments due. If a company has markets both at home and overseas, there will be two sets of clerks to deal with each market separately, as special knowledge of overseas banking procedures is needed for export and import work.
The Work of the Accounts Department
There are both wages clerks and accounts clerks in the accounts department. Wages clerks are responsible for wages and some adjustments,while accounts clerks keep records of payments. When a company exports goods, different sets of clerks are employed for the home and overseas markets.