While performing a job analysis, Lilia, the human resource manager, wrote the following job description and job specification: "Entry level accountant. Responsible for general ledger accountability, (GAAP), financial reporting and analysis, and other special projects as assigned. Requires strong oral and written communication. This is a full-time, entry-level position. Candidate must have a two-year degree or equivalent work experience; recent college grad with B.S. in accounting or finance." 

What is the job specification for this position?