Accountant profession

The specialty of an accountant is one of the most demanded professions in the field of economics and finance today. In any, even the smallest company, there is definitely a position of an accountant, since this specialist calculates salaries, calculates salaries for employees, calculates tax deductions, product costs, and holds invoices from suppliers and subcontractors.

Usually in companies that can afford to keep several specialists on staff, accountants work in certain areas - one is responsible for cash and payroll, the second works with foreign exchange operations, the third deals with the warehouse and finished products, etc. The chief accountant is responsible for all accounting and its correct conduct. As a rule, it is the chief accountant who bears the entire burden of responsibility for the preparation of tax and financial reports, for the company's financial operations, competent accounting and for the financial activities of the company as a whole. He is always a qualified specialist who knows all the intricacies of tax and financial legislation, accounting and tax policy,and he enjoys well-deserved respect in the company - the complexity of the chief accountant's work is accordingly estimated both in the salary and in the bonuses accrued to him.

Places of work

As already mentioned, accountants are necessary in every company, firm or organization - in terms of employment, this is almost a win-win profession.


History of the profession

The first accountants were known in ancient India - there they were mainly engaged in accounting for agricultural activities and were called bookkeepers. Actually the name of the profession "accountant" appeared in the 15th century with the light hand of Emperor Maximilian, at the same time the first book on accounting appeared - the treatise of the Italian Luca Pacioli "On accounts and records", the first attempt to describe and streamline the functions of an accountant. In Russia, this specialty was introduced by the decree of Peter the Great at the beginning of the 18th century. 

Duties of an accountant

In general terms, the duties of an accountant are as follows:
Maintaining primary accounting. Reception, control and processing of primary documentation (consignment notes, cash, personnel documents, contracts with counterparties, etc.)
Payroll, payments under civil contracts, personal income tax.
Tax and management accounting.
Drawing up and submitting tax reports to the funds of the Russian Federation and the tax office.
Minimization of tax payments
In addition, the duties of an accountant may include, depending on the specifics of the company's work:
Interaction with banks and credit institutions;
Participation in inventories;
Work with imports, foreign economic activity.
The list of what an accountant does depends largely on the company - if there is only one accountant in it, then he has to combine several areas of work at once and still be the chief accountant. If the company has several accountants, responsibilities will be divided between them.


Requirements for an accountant

Here are the basic requirements for an accountant from employers:

Higher specialized education;
Knowledge of legislation in the field of taxation and accounting, knowledge of the Russian accounting system;
Citizenship of the Russian Federation (sometimes employers indicate that they are looking for a woman for the position);
Confident possession of a PC, knowledge of office programs and 1C;
Work experience of 1-2 years is often required;
If the employer conducts foreign economic activity, then knowledge of currency, customs legislation, as well as foreign economic activity documents is required.
The list of what an accountant should know may change, since his activities are regulated by decrees and decrees of the Ministry of Taxes and the Ministry of Finance, which often change and sometimes contradict each other.


How to become an accountant

To master the skills of an accountant, you need to get a higher education in economics, ideally with a degree in Accounting, Analysis and Auditing. It should be said that usually university graduates begin their career with the position of an assistant accountant - this allows them to gain the necessary experience and polish the knowledge gained at the university in practice, to understand what and how an accountant actually does. Often, the theory taught in universities is outdated or significantly different from practice, and therefore it will be useful to work as an assistant for 1-2 years before becoming an accountant.

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