Accounting clerks are responsible for maintaining and reviewing accounting records. They maintain accounting journals, ledgers and other records detailing financial business transactions. There are certain requirement criterias you have to meet in order to be an accounting clerk:-

• High School diploma, associate's degree in business or accounting recommended
• Math and detail-oriented skills
• Ability to multi-task is an asset
• High ethical standards and professionalism, since they are often responsible for banking and bookkeeping of a business
• Interpersonal skills(i.e. teamwork, dependability, active listening etc.)
• Familiarity with diiferent computer softwares related to the field.

These are the qualities that can help you to become a good accounting clerk.

I hope this answers your query. 

See, there are various kinds of clerks according to different workplaces such as hospital clerk, school clerk, bank clerk, office clerk and so on. All of them require some basic skills such as

Organisining and managing skills

Communication and Interpersonal skills

Computer handling

Customer service and satisfaction 

Attention to details

An office clerk does not require as such high qualification, just a high school or an associate degree.

They are selected on the basis of experience or some specific skills that they must pocess.