An accountant is one of the most sought-after professions in the modern labor market. What does an accountant do at work and what are his responsibilities? At each enterprise, large or very small, there is always an accountant who accrues wages to employees, draws up tax reports, draws up documents with contractors, and also performs some other functions.
Types of work
As a rule, in those companies where income allows you to maintain several accounting professionals, they hire employees in certain areas:
- cashiers;
- accountants of primary documentation;
- salary;
- fixed assets;
- for warehouse and tax accounting;
- on relations with counterparties;
- chief and deputy chief accountant.
It is the chief accountant that bears the main burden of responsibility and is responsible for the accuracy of the data, the correctness of reporting and payment of tax fees. This is a highly qualified specialist who thoroughly studied the subtleties of legislation and is well aware of the activities of his subordinates. What does the accountant responsible for one or more sites do at work? Keeps records of the activities entrusted to him.
Places of work
Everything that an accountant should do at work does not differ significantly from the type of activity of the enterprise. One and the same specialist can find a job in almost any company, starting from kindergarten and ending with a multinational holding. Of course, some responsibilities and requirements may vary, but the essence of the work remains unchanged, so any employee can quickly fill in knowledge gaps and join a new team.
In terms of prevalence and employment opportunities, the profession of an accountant is almost a win-win: every company, regardless of size, type of activity and profitability, needs accounting services, so finding a job is easy even in the midst of an economic crisis.
Profession history
The first accountants in the history of mankind appeared in ancient India. The main functional responsibilities of the accountant of that era included accounting for agricultural activities: expenses for sowing and feed livestock, wages for seasonal workers, harvesting and selling it to customers.
The first books of account arose later - in the 15th century, thanks to the Roman emperor Maximilian. During this period, the first book on accounting was written, which described the functions of an accountant. It was called On Accounts and Records, and its author was Italian Luca Pacioli. In the Russian Empire, this post appeared only three centuries later by decree of Peter the Great.
Responsibilities
In each company, the responsibilities may vary slightly, but the main functions always remain unchanged. So, what should an accountant do at work:
- Keep records of primary documentation: draw up cash documents, invoices, waybills, personnel documentation. As a rule, documents are processed electronically using a specialized program, and then printed on paper.
- To accrue and pay wages, as well as taxes and fees associated with it.
- Keep tax records. To prepare reports to NI and other controlling state bodies.
- Interact with banking and credit organizations.
- Take inventory.
In some companies, the accountant is required to minimize taxes and fees, but such activities are usually outside the authority of this specialist and should be assigned to the financial director.
Depending on the size of the company, all functions can be performed by one single person, but if the amount of work is large, it should be distributed to several specialists. The functional responsibilities of an accountant in a budget organization, as a rule, are more monotonous, standardized and monotonous than in commercial firms.
Applicant Requirements
Most employers present candidates with the following requirements:
- completed higher education in a specialty;
- knowledge of tax laws and national accounting standards;
- work experience - this indicator can vary in the range from 1 to 5 years;
- excellent knowledge of computer accounting programs, as well as spreadsheets and text editors;
- depending on the specifics of the activity, knowledge of foreign economic activity, a foreign language, customs legislation, and the ability to communicate with representatives of regulatory bodies may be required.
Also, the personal accountant needs such personal qualities as patience, hard work, punctuality, accuracy and stress resistance. The ability to quickly learn and adapt to changes in legislation is also crucial, as new rules and legislative initiatives come out almost weekly.
How to become an accountant
In order to thoroughly understand what an accountant does at work, it is not necessary to graduate from a university with a degree in Accounting. Faculties are also considered economics and finance. You can master the skills at special courses, as a rule, such training lasts about 6 months, and graduates receive the full amount of knowledge necessary for work. The career of an accountant, young professionals usually begin with the position of assistant. Such work allows you to understand the essence of responsibilities, polish the acquired skills and begin to successfully apply them in practice.
Professional Accountant Standard
This document is approved by the Ministry of Labor and is the "road map" of the profession. It describes what an accountant does at work, qualification requirements, the required level of education, skills, experience. This standard is applied in budgetary organizations without fail, and in commercial firms it serves only as a recommendation. Most employers are not familiar with this document and are guided by their own requirements and wishes.
The position of an accountant is quite complicated and associated with a high level of personal responsibility. However, this profession is well paid and widespread enough, so that the applicant will never have difficulties with employment.