Not a single industrial enterprise can do without an accountant, regardless of its size, form of education and number of employees. In the middle of the twentieth century the coat of arms of an accountant, presented by a theoretician from France, was approved.
Coat of arms designation
The symbolic recognition of the profession and those people who are involved in a productive business or budget organization is marked by the monogram of the accountant - the sun, scales and Bernoulli curve. On heraldry, the slogan “Science, conscience, independence” has been beaten out. The international coat of arms of accountants is revered throughout the world.
The image of the solar circle interprets the maintenance of accounting documents that regulate material and economic values. The symbol for the balance shows the balance, and the line symbolizes the reporting of documents carried out forever. Not everyone knows that there is an official coat of arms of an accountant.
The coat of arms appeared in 1946 and after that began to be actively used by all representatives of this profession. The author consider Jean Baptiste Dumarche, a French scientist. The original inscription in a circle looks like this - SCIENCE-CONSCIENCE-INDEPENDANCE.
Important profession!
Interest in the accounting profession is increasing every year. At the same time, demand from a specialist is also increasing.
Professional accounting qualities like objectivity, judgment, conscientiousness, compliance with ethical principles, comply with legal canons and requirements of the time. The formed integrity of the inner core of the professional dictates the essence of the activity, saturating with special significance. The accountant’s coat of arms was developed as a mark of respect for such people.
A professional is required attention, clarity of execution, the ability to think outside the box, high diligence, responsibility and deep endurance.
Accountancy profession - responsibility, independence
Keeping documents goes back centuries. With the advent of the specialty is closely related to the development of the economy in countries. Figures, calculations and accounting brought this work into a separate profession. An international accountant is not just a position, it is a huge responsibility that requires a special approach and knowledge.
Over time, the profession began to outgrow itself - from the simplest calculation of data, it went on to compile documents:
- receipt of financial resources;
- consumables;
- debt and contractual obligations;
- registration of data and other accounting documents.
In the register of cases information documents on the property of enterprises, their partnerships, and effective functionality on the market began to appear.
Why is this profession needed?
The need for verification and accounting of documents, financial management was acute for a long time. With the advent of writing, arithmetic, the need for reporting began to grow. Therefore, it is not surprising that they even came up with their own logo of accountants.
Strengthening the state system largely depends on the successful development of the economy and production. Bookkeeping can manage these levers and lead to efficiency.
The expression “rich as Croesus” (means untold wealth) arose on the native land of the last ruler of the kingdom of Lydia from the Mermnadov family, who ruled BC. He was the first to mint gold and silver coins. Croesus was known as a fabulous rich man. Even at that time, bookkeepers needed to control the wealth of the state.
By the end of the XIX century, a society was organized, which included 7 professionals who received the title of "Certified Accountant". The title of accountant became the ancestor for many professions in economics. The accounting methodology, the correct preparation of declarations, financial documents, the ability to analyze requires special skill from the employee.
The accountant knows everything!
The human factor, computer, machine system, accounting require in-depth knowledge, a special analytical approach and accuracy in business, civil law, cooperation with credit organizations, knowledge of banking, legislative documents in taxation.
The calculation of profit through double-entry bookkeeping originated in Italy. This process involved buying and selling to obtain a profitable money supply. Accountants who came up with a double entry method for this could determine the amount of income.
The skill of an accountant and science itself cannot be detached witnesses of a developing economy. They are closely tied to mathematical calculations, financial sciences, and banking.
The main advantage of an accountant should be independence from managers, subordinates and other interested parties. The accountant must be aware of all the "pitfalls" of the enterprise in order to help overcome a difficult economic crisis. And the accountant’s coat of arms can be seen on the holiday, which is celebrated on November 10 around the world. But only in some regions of Russia this holiday is celebrated on November 21.