The main qualities of an accountant: description, requirements and recommendations. Composition: The profession of an accountant

Essay on the topic: "Why I chose the profession of an accountant"

According to the receipt, there is only one red cow, we took her alone,

we will hand over one, so as not to violate reporting.

(Mf "Prostokvashino (cartoon series)")

Every person wants to be happy. One of the ingredients of happiness is work. And if a person receives a decent reward for his favorite work, then this is already a great happiness! This, of course, is a joke, but the choice of a future profession is a very serious and responsible matter.

Such a choice faces each of us, and the student does not always clearly know who he wants to become in the future. It's good when you are sure from childhood that you want to be a doctor, artist, driver and writer. For me, this choice was always the most difficult in my life, as I understood that my future depends on it. So many interesting and necessary professions. How to make a choice so that you do not regret it later?

To tell the truth, in my youth I had many talents: I wanted to become an actress, a journalist, or a lawyer. After examining the demand for specialties, consulting with parents and friends, I decided that I wanted to make a practical choice, as they say: A bird in the hand is worth two in the bush ... As a result, I chose a practical, highly paid and fashionable profession of an accountant for myself.

As a child, almost every boy dreams of becoming an astronaut, pilot, "millionaire", and a girl - a fashion model, a star, falling in love with a prince on a white horse and subsequently marrying an oligarch. Real life makes adjustments to the minds of the younger generation and, having comprehended reality, the boys begin to work as policemen, firefighters, security guards, loaders, etc.

And the girls are secretaries, hairdressers, waitresses and accountants. And if in Soviet times many people very often worked at the same job almost until their retirement, today, in times of inflation and unemployment, life has changed radically, since the overwhelming majority of citizens have to change jobs very often. In this regard, each employee has a desire to have a profession that would provide job security and a stable source of income for the family.

"If a family's budget every week, every month, and every year does not receive a steady stream of money, then such a family will get sick of life, even if it consists entirely of saints." (P. Samuelson)

It is for this reason that professions that provide great job opportunities are beginning to be appreciated. Agree that it is at least unrealistic to find a job for a miner in his specialty, say, in Kostroma.

One of these professions is the profession of an accountant. Today "accountant" is one of the most widespread and demanded specialties, both all over the world and in Russia. This is understandable. After all, not a single enterprise today can do without accounting as a way of documentary business accounting. This happens for two reasons. Firstly, the maintenance of these records is a requirement of Russian legislation. Secondly, it is in the interests of the organization itself: within the framework of accounting, information about the company's activities is formed.

Consequently, its competent management can help to anticipate many problems of a financial and managerial nature that arise in the course of work. It seems to me that this particular profession is closest to me, since I like such sciences as mathematics and economics.

But what caused the popularity of this profession?

The word "Accountant" comes from the German "Buchhalter", "Buch" - a book, "Halter" - a holder - a specialist in the field of accounting. Currently, the profession is important, no enterprise can do without it. The word "accountant" originated at the end of the Middle Ages.

In 1498. The Emperor of the Holy Roman Empire Maximilian_I appointed Christopher Stecher as “accountant”. An accountant is a specialist who works according to the accounting system in accordance with the current legislation. His tasks: pay taxes on time and correctly, report to government authorities and company owners, organize work with clients and partners of the organization, monitor the financial condition of the enterprise, and so on.

Without going into the history of the emergence of accounting, we can say with confidence that financial and accounting specialties became popular in the early 90s after our country gained independence. It is no exaggeration to say that in the days of the planned economy, the profession of an engineer was considered very promising. The professions of teacher, doctor, etc. were respected. The prerequisite for this was the wage system inherent in the planned economy. The salaries of these categories of workers were financed from the budget, which during the planned economy was characterized by relative stability.

Since gaining independence, for the first time, the state budget and financial system of the country have been significantly shaken as a result of the financial crisis, hyperinflation, etc. The professions that have held the leading positions in the popularity ranking for so long have begun to lose ground. The desire to heal and teach faded as quickly as real income fell.

Who will have the desire to work as an engineer for a symbolic salary, which, moreover, is not paid on time when it is necessary to provide for the family. As a result of such shifts, “cash” professions began to gain popularity, where the salary was decent, corresponded to the level of real needs and was paid on time.

In the overwhelming majority of budgetary institutions, this was no longer the case. However, in the realm of business, such trends were just beginning. And what is characteristic, one of the highest-paid categories of workers in enterprises, in addition to management, was financial workers, including employees of accounting departments.

In the early 90s, during the formation of new market relations, the profession of an accountant, as never before, became one of the most popular in Russia. Not a single enterprise, firm, company, whether it be a kindergarten or a giant machine-building plant, can do without accounting. This specialty is among the most demanded. For a quick-witted, meticulous and experienced accountant, the head of any company is ready to give, as they say, half a kingdom. The accountant performs work on various types of accounting (accounting for fixed assets, material assets, production costs; settlements with suppliers and customers, payroll, taxes, etc.). Accepts and controls primary documentation for the relevant types of accounting and prepares it for accounting processing. Accountants work in enterprises, organizations and institutions of various forms of ownership: state, joint-stock, cooperative, private, performing work on various types of accounting. Accountants keep records of fixed assets, material values, production costs. To carry out the financial activities of the enterprise, they make settlements with suppliers and customers, payroll, taxes.

Since all financial activities of the enterprise are recorded in documents, the accountant compiles, receives from other organizations and controls the primary documentation for various types of accounting and prepares it for accounting processing. Taking into account the financial activities of the enterprise, the accountant controls all of its most important functions. The accountant conducts an economic analysis of production processes, as a result of which reserves are identified, losses and non-production costs are eliminated. Accountant is a profession that is always required. As long as the state exists, and with it the tax system and financial reporting, there will be a demand for the profession of an accountant. Over the past 5-7 years, the demand for accounting workers has been quite stable. Its nature, volume, requirements for specialists are changing, but the demand remains, which is natural. The apogee of demand for accountants came in the nineties, when cooperatives began to form, privatization began, various types of property appeared, and the tax system changed. The newly-minted firms needed specialists for accounting, focused on the market economy, which were not there at that time, the working accountants and the newly-minted personnel, due to the changed situation, were in almost an equal position - both had to learn. As you know, it is easier to teach than to retrain, which is why new firms preferred new accountants. They were either the founders themselves, or their relatives, mostly wives. At the same time, industrial enterprises reduced their production, freed engineers, as a rule, women, forced to retrain, chose a popular profession - an accountant, went to courses or mastered this profession on their own. Then, after completing short-term courses, it was possible to quickly find a well-paid job. It should be noted that some who managed to become accountants at this time are still working in this area. As a consequence of this time, the opinion remained that it is quite simple to become an accountant and that accounting is a profession that does not require high qualifications. Opinion exists, but it is clear that the layman boom has passed. What does an employer require from an accountant today? Experience in a specific field of activity, good command of one of the accounting programs, knowledge of tax legislation, the ability to minimize the taxable base. An accountant usually works as part of the accounting department of an enterprise, where accounting functions are separated and performs one of them, for example, prepares payrolls for the issuance of wages, calculating income tax for each employee, deductions from salaries for all types of insurance and in various funds. However, an accountant must be fluent in all types of accounting in order to be able to substitute, if necessary, other members of the accounting department. Conducting constant calculations, the accountant must constantly monitor himself, checking and recounting some of them several times. He should not be wrong, because his mistakes can lead to very serious consequences and affect all employees of the enterprise. The accountant constantly feels this burden of responsibility for the correctness of his calculations, therefore his work is associated with constant emotional stress. An accountant needs not only accuracy, high concentration and perseverance, but also a high level of emotional and volitional stability. Currently, most accounting departments have their own computers, so the accountant must be able to work freely on a PC.

The priority of the accounting profession is now determined by the interests of the state and the needs of the owner, and the requirements for an accountant and an economist are constantly increasing. The development of the profession of an accountant proceeds by raising the intellectual and educational level.

Questions of professionalism in any field of activity are questions of the quality of work. In market conditions, professionalism in work is the main criterion that determines the usefulness of each employee, his value for the enterprise.

I think it's worth understanding how the accounting profession differs from many other professions. Let's start, as always, with a good one.

Everyone knows that the chief accountant at an enterprise is the second person after the head in making all decisions regarding financial and economic activities, since it is he, along with the director, who puts his signature on almost all documents. And this is not only responsibility, but also authority.

A paid profession. It is not only about the amount of payment, but also about the order of payment. Even if the company does not have enough money to pay wages to all employees, the accounting department usually receives wages first.

"Those who sit on money will not be left without money." (Folk wisdom) accounting profession

The most zealous representatives of the profession, constantly improving their qualifications, sooner or later become auditors, financial directors, directors of economics and finance, or open their own business - an audit or consulting firm. But once again we emphasize - the most stubborn, since those who do not work to improve their level, as they come to work, say, as a cashier, so from this position and retire.

Nowadays, many managers of reputable firms are interested in training accounting personnel, so they do not save money on training accountants at the expense of the firm. And knowledge is a specific substance that cannot be separated from a person. Therefore, I decided to get knowledge and skills at the AMSU of the city of Blagoveshchensk, Amur Region, the new knowledge gained will always stay with me and help me with employment.

For myself, I decided to highlight the positive aspects that this specialty gives me:

Relatively high pay.

Opportunity to improve qualifications and earn knowledge.

But as they say, in any business there are "pitfalls". So in the profession of an accountant there are not only positive aspects, but also disadvantages. Let's start with health. All health problems of accountants arise from a sedentary lifestyle. Hence - problems with the nervous system, in particular depression, cardiovascular diseases, metabolic disorders, curvature of the spine. But everything is learned by comparison. After reading about diseases that are inherent in other professions, I decided that all of the above is not serious. Besides, my health is in my hands. If I lead an active lifestyle outside of working hours (playing sports, walking in the fresh air, trips to nature, a sufficient amount of natural vitamins in the body, balanced nutrition, etc.), then I have nothing to worry about. In this case, my work will give me pleasure.

In addition, now, following school and observing how in winter weather janitors remove snow or railroad workers repair tracks (I have nothing against these professions), the motivation to work in the office is manifested more than ever.

But what about the nerves? If we analyze the causes of nervous tension, then these are, as a rule, external factors in relation to the accountant, and a lot depends not on them, as such, but on how I will perceive them. If you listen to the doctors, then they are not advised to have a different attitude to what annoys us.

For example, you do not need to treat the tax inspector as the personification of the world's evil, but perceive him as a character in one of your favorite comedies. In general, one piece of advice cannot be applied to all occasions. So if a person, by nature, does not tolerate nervous stress, then it is better for him to work as a librarian or in other calmer work.

Also, an accountant can earn money, in addition to the main job, this even more colors her. The first thing that comes to mind is small business accounting. As a rule, such firms have few operations, and sometimes none at all. In this case, the task of the accountant is reduced to keeping records, drawing up and submitting reports to the tax, statistics, funds, etc. This can be done outside working hours, and it is not necessary to deliver reports personally. To do this, you can hire a courier, or agree with the management of the company, the accounting of which is kept by the accountant, that the company will carry out the reporting itself.

Recently, in the face of a shortage of qualified accounting personnel, they are increasingly agreeing to this, since it would be unreasonable to use a highly paid employee in order to stand in queues for submitting reports. That is, in this case, the role of an accountant is reduced exclusively to accounting and reporting (without submitting it to reporting users).

If I establish myself as a professional in my field, it is possible that colleagues from other organizations will turn to me for advice. At first, counseling will take place within the framework of friendly relations, but when it begins to be carried out on an ongoing basis, it is probably worth forgetting about altruism and thinking about providing counseling services on a paid basis.

I would also like to tell you about who can become an accountant. People in this profession should be, first of all, patient, honest, accurate, emotionally and mentally stable, fair, purposeful, responsible and organized, because late submission of a report or the loss of a document can cost the company dearly. In addition, he must love numbers, he will have to deal with them every day, and a mistake can turn out to be fatal. A high concentration of attention, scrupulousness and perseverance are also required. It's good to have a good memory and, most importantly, you need to be able to remain silent, as often an accountant has to keep a trade secret. And also an accountant must have logical thinking and the ability to defend and argue his point of view. And the most important quality for any specialist is love for the chosen business!

I would like to note that a modern accountant must be legally competent: to know the laws, orders, decrees, must track any changes in legislation in time. Today all accounting is automated. With the help of the "1C" program, specially created to help in such a difficult matter as accounting and analysis of the economic activity of an enterprise, you can quickly get any report of interest for any specified period.

When selecting a specialist, the employer pays attention to work experience, especially in a similar field. In theory, a graduate of a financial college or specialty courses can work as an accountant. However, those with higher education are more likely.

The accountant must have knowledge in the following areas:

Accounting

tax accounting

the financial analysis

audit fundamentals

accounting legislation

information about IFRS

basic computer knowledge

An accountant can work in any organization as a chief accountant, financial analyst, auditor, consultant, financial director, manager.

Finally, I would like to note that there is always a growth perspective for an accountant of any level. The presence of this stimulating factor, of course, favorably affects the increase in the number of competent specialists.

Many accounting professionals agree that their profession does not require any supernatural ability. The main thing is to like her. Accounting education is required in financial and credit institutions, insurance companies, fiscal and state bodies, in industrial enterprises, in joint and trading companies in the positions of heads of enterprises, chief accountants, financial directors, accountants, managers of various levels of management, auditors, educational teachers. institutions. The general requirement is one: excellent knowledge of the requirements and conditions of accounting.

So, why did I choose the profession of an accountant?

The concepts of "debit", "credit", "balance", "posting" were for me no more than words from the world of accountants. “What are these strange people? How is it: the debit with the credit converged? " - I sometimes asked myself such questions.

I realized that being an accountant is my vocation, which is inherent in me by nature. And accounting is a whole system that has been under construction for over a hundred years, which has undergone many changes in its “lifetime” and has accumulated invaluable world experience. And to understand this system, you need to immerse yourself in accounting life, benefit people, share your knowledge and experience. Now I am just studying, but I am sure that I can get a job in a prestigious company with good, stable earnings. Now I try to study as much as possible the subjects necessary for obtaining my profession. I believe that I made the right choice by choosing the profession of an accountant.

Tags: Why I chose the profession of an accountant Essay Accounting, management accounting

A good leader strives to find a well-coordinated team of professionals to work at the enterprise. It is especially important to have such people in the accounting department. After all, if the specialist in charge of the state of finances is incompetent, then the work of all other people in the company can go down the drain.

In order not to be mistaken in choosing a suitable employee or to remove unnecessary "ballast" from the team, you need to analyze the qualities of an accountant - professional and personal. It is also necessary to monitor the results of his work and the level of its effectiveness.

What is he like a professional accountant

The presence of education in the specialty is one of the key issues that interests the employer when selecting a new employee. The criterion is one of the most important, but it is not exhaustive. The concept of "professional qualities of an accountant" includes other elements. Conventionally, they can be listed in order of importance.

Knowledge. The requirement is binding and fair. The accountant must have a solid theoretical base, own the terms (fixed assets, current assets, balance sheet, wiring, primary documents, reporting, etc.), at least minimally be able to work on a computer.
Experience. Its presence enables an accountant to apply for higher-paying vacancies or ask for an increase. However, do not forget that work experience is not just the presence of an entry in the work book, which is shown at the interview. Practical skills must be present. Experience makes it possible to quickly adapt to another place of work, to delve into the process more quickly and avoid mistakes in accounting.
Literacy. The skill is required for an accountant. After all, a person in this position constantly works with documents, letters, reports. The presence of errors in important papers will not be a plus in the work of the enterprise.
Possession of special accounting software. The skill allows you to maintain full-fledged automated accounting at the enterprise, optimizing working hours.

It can be difficult for a manager to understand the level of professional skills of an accountant in 15 minutes of interview. For this, at many enterprises, the applicant is first taken on a trial period, during which his work is secretly observed.

What should be the personal qualities of a good accountant

If the management is satisfied with the level of professionalism of the employee, then you should pay attention to its other aspects. After all, the personal qualities of an accountant are also very important.

For many managers, the honesty and decency of the employee are in the first place. They are ready to turn a blind eye to other shortcomings of an accountant if they completely trust him. The capture of an employee on theft, postscripting, uncleanliness should have only one result - immediate dismissal.

The pedantry, scrupulousness of the accountant will guarantee his accuracy in accounting. Such specialists are always accurate in their calculations, attentive to details, and comply with the necessary requirements and rules.
Organization and discipline are very good qualities for an accountant. Such an employee is not late. Submits all reports on time. And the rest of the employees do not complain about the delay in wages.
Resistance to stress greatly helps the accountant to cope with psychological overloads during inspections or conflict situations with counterparties. The presence of this quality is not critical for the management, but it is useful for the employee himself.
Responsibility is mandatory for the accountant. If there is no understanding of this, then it is worth choosing another person for the position.
Patience. A person who gives up what he has started in the middle should not become an accountant. If such a specialist appears at the enterprise, then there is no need to be surprised at the fines from the tax service and claims from dissatisfied partners for the money transferred incorrectly or at the wrong time.

Intellectual qualities

For high salaries, employers are looking for employees with a sufficiently high level of thinking. In this case, it is worth paying attention to some of the intellectual qualities of an accountant. Specialists who have them are not very common.

High efficiency and ability to concentrate help the accountant to highlight the priority issues from the general mass of problems and solve them as quickly as possible. A person with similar qualities can replace two or three who will take on work from the wrong edge.

Developed logical thinking, analytical mindset allow the accountant to see the problem in dynamics. A specialist with such qualities does not need to be put in for a long time to process primary documentation or issue invoices. These employees are most often recommended for management positions.

A critical mindset is useful in accounting. After all, constant changes in legislation, tax conflicts require constant analysis.

External manifestations of certain qualities of an accountant

Some people are pretty good at hiding their flaws. However, there are external markers that help define the individual qualities of an accountant:

frequent delays - irresponsibility;
constant delays at work - inability to organize their activities;
complaints about other employees - a tendency to conflict;
a mess on the table is disorder.

If an employee has an orderly workplace, all documents are in folders, the computer is turned on, and the mobile is on a vibrating alert, then almost certainly everything will be fine with this employee in the account.

What qualities should a chief accountant have?

The right hand of the leader and the second person in the enterprise. This place in the production hierarchy is occupied by the chief accountant. A mistake in choosing this person can be very expensive for the company. Therefore, the quality of the chief accountant is assessed by the management extremely strictly.

A specialist in this position must necessarily have:

honesty;
deep knowledge in the field of tax and accounting legislation;
high organizational skills;
analytical mindset;
responsibility and discipline.

The person responsible for finances must always be extremely correct both with the management and with the auditing and regulatory authorities. It's not bad if he has good communication skills.

Indicators of quality work of an accountant

No matter how careful the selection of a candidate for the position is, the fruits of an employee's labor become visible only over time. There are three ways to assess the quality of an accountant's work.

Individual indicators. This is discipline, initiative, independence, innovation, avoidance of conflict situations.
Keeping internal records. This includes making mistakes in documents or their absence, late delivery of reports, diligent performance of official duties.
External interaction. Working with fiscal authorities, prosecutors. Ability to resolve controversial situations.

The work of an accountant can be considered qualitative if it is performed quickly, correctly and in full. In order to determine this indicator, at some enterprises attestations are assigned, at others - an internal audit is carried out.

What is the quality of the chief accountant's work is considered unsatisfactory

If management has doubts about the satisfactory performance of his responsibilities as a person in charge of finance, then the question of his suitability for the position should be raised. Most often, complaints about the quality of the chief accountant's work appear if:

accounting registers are not maintained correctly;
the documentation is processed late;
reports are submitted at the wrong time or are filled in incorrectly;
labor discipline is not observed.

No personal and professional qualities of an accountant will help if an employee is convicted of theft or forgery of documents. In this case, he must not only be dismissed, but also punished in accordance with the law.

friends;
relatives;
close people of already working employees.

Better to take the right person from the outside.

If the personal qualities of the accountant are impressed, but he lacks professionalism, the right decision would be to register such a person and teach him. In this case, people try very hard and stay with the firm for a long time.

In choosing a profession, I will probably focus on accounting work. We have this family - after all, my own aunt Liza works as an accountant in a large wholesale company. She has been accounting for ten years.

The name "accountant" is of German origin and literally means "book holder". A person of this profession keeps accounting books. This is an accounting of the property of the enterprise, economic obligations. The accountant collects, registers and organizes information about the capital of the company. An accountant also monitors the timely payment of taxes to the state. In general, this is the person who controls the financial condition of the enterprise.

Like Aunt Lisa, I will graduate with a degree in Accounting and Auditing. And I will work in some company. Aunt Lisa deals with the capital issues of a company that sells wholesale agricultural products. That is, it sells large quantities of potatoes, carrots, turnips, cabbage and so on. And I would be interested to work in a company selling or producing toys. I am well versed in various toys: soft, educational, sports, "fun". I think I could understand and correctly determine for the enterprise which transaction in this area is profitable and which is not.

Slowly, I look closely at the work of an accountant. Better, probably, I get a job in a medium-sized company or even a small one. I will organize work with the firm's clients, negotiate with partners. Perhaps someday I will become a leader in my field, that is, a chief accountant.

An accountant is a neat, accustomed to accuracy, punctual person. In some ways, he can even be called meticulous: after all, he has to constantly monitor changes in legislation. The rules for submitting reports are changing, new norms are being introduced. An accountant's mistake can cost a company a lot of money. Therefore, high qualifications in this profession are the first requirement.

Composition "Future profession - accountant" option 2

Recently, I appreciate the profession of an accountant more and more. I think I'll make it my own soon. I think that schoolchildren are very mistaken when they think accounting is boring. And now I will try to prove it.

Accountants are needed everywhere: on

Production, in the institutions of our state, in the firms of private entrepreneurs. Such specialists will never be left without work. They professionally work with money and monitor the finances of the company. Also, a qualified accountant is simply irreplaceable, because he is responsible for calculating taxes. And also - pay taxes to the state on time and submit large, accurate reports.

Bookkeeping is a very modern occupation. And therefore, educated and successful people are engaged in it. They are erudite, have a wide range of knowledge: in jurisprudence, economics, management, computer work. Accountants in successful companies need to know foreign languages as well.

I don't understand how work can be considered boring by someone if it requires concentration and mental effort! Thinking is never boring. Accounting develops a person's mathematical abilities. Accountants can count large numbers quickly and accurately. It is simply not possible to deceive a person of this profession at a store counter.

The profession of an accountant also teaches a person to be neat and in perfect order. After all, such work requires a lot of responsibility for material values.

Look at a typical representative of this profession. This is a smart, neat, well-dressed person. Accustomed to being always energetic and collected at work, the accountant remains so even after the working day. There is order in his life, but at the same time he is not at all bored. After all, the work of a qualified accountant is paid with dignity, he can afford to travel, have fun, and so on. I hope that if I put in the effort, I too will someday be lucky enough to be an accountant. And maybe even a chief accountant!

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

FEDERAL STATE AUTONOMOUS EDUCATIONAL
INSTITUTION OF HIGHER PROFESSIONAL EDUCATION

"SOUTH FEDERAL UNIVERSITY"

Faculty of Economics

Department of Accounting, Analysis and Auditing

Specialty "Introduction to the specialty"

on the topic: "Why did I choose the profession of an accountant"

Performed:

Student__1__course__81 ___ groups

Yaroshenko Valeria

Scientific adviser:

Senior Lecturer

Galyapina Lyubov Vladimirovna

Rostov-on-Don

2010

How I decided to become an accountant. 3

Accounting history 5

History of accounting in Russia 7

Who can become an accountant. 9

Subject, method and objectives of accounting 10

Federal Law on Accounting 12

Conclusion 14

Have you been to accounting? I've been to accounting
- numbers and numbers everywhere, both small and large,
very different, and in the end they all agree with each other. "
Accounting! Surprisingly interesting. "

V.V. Mayakovsky

How I decided to become an accountant.

While studying at school, we have to think about our future life, the choice of a profession. Everyone tries to choose the profession that attracts him the most, for which he has the ability. At first, I thought about becoming an accountant, only because at school my favorite subject was mathematics, and it was very good at me. Then I had a dream - to open my own business - a small shop or cafe. But I had absolutely no idea how to manage the accounting department of an enterprise and how to keep all the necessary documentation. So I began to realize that I needed to learn everything myself. Therefore, after graduating from school, my goal was to enter the Southern Federal University at the Faculty of Economics with a degree in Accounting, Analysis and Audit.

I tried to learn as much as possible about this specialty and learned the following: accounting is a system that measures the parameters of business activity and presents them in the form of a report and final conclusions for decision-making by the management of companies. It is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

On the SFU website, I found information that the main types of professional activities of a specialist are: accounting and analytical, control and auditing, auditing, consulting, organizational and managerial, regulatory and methodological. And also that a specialist can adapt to the following types of related professional activities: management and economic, financial and credit, expert and consulting, taxation, property assessment, foreign economic, scientific and methodological, legal, scientific and pedagogical.

This was another important factor why I decided to become an accountant. After all, a graduate in the specialty "Accounting, Analysis and Audit" has much more opportunities to find work in related professions than graduates of other specialties, if for some reason they cannot find a job in their specialty. Accountant is a profession that is always required. As long as the state exists, and with it the tax system and financial reporting, there will be a demand for the profession of an accountant. This was very important for me, because it is not known whether I will be able to fulfill my dream and start my own business or not. Accountants can work in a wide variety of organizations, from banks and financial corporations to hospitals and day care centers. It doesn't matter which industry to start your career in: accountants are needed everywhere.

Accounting history

The profession of an accountant is one of the oldest and one of the most widespread. Its first origins go back millennia.

6000 years ago, at the moment when people began to purposefully register the facts of economic life;
500 years ago, when Luca Pacioli's book was published, and the comprehension of accounting began, and finally
100 years ago, when the first theoretical constructions in the field of accounting appeared.

In a primitive society, where the economy was not more complicated than our home, everything that could be written down was memorized without writing, and the results of labor were negligible and therefore obvious. Initially, there were no numbers. The counting was replaced by notches, which were made on tree knots, on animal bones, on the walls of caves and even on the surfaces of rocks. A particularly interesting data carrier was the ropes on which knots were tied.

Later, papyrus, baked clay tables - "bricks", parchment, wax, wood, and paper became carriers of information. In Greece and Rome, they used wax tablets, copper boards, leather, canvas, parchment, papyrus, in Galin-ceramic tiles and pottery shards, in Peru, ropes. Ancient Egypt may already be called to a certain extent, if not the birthplace of accounting, then at least the birthplace of inventory, current material accounting and control. The ancient Greeks kept their records mainly on planks whitewashed with plaster. Papyrus was sometimes used, but it was very expensive. Clay shards were used for rough notes. Greece became the birthplace of the first calculating device - the abacus - a calculating instrument in the form of a board or stylus, reminiscent of modern abacus. The board was divided into stripes or columns along which the counting marks were moved or shifted, denoting certain monetary units, as well as units of measure and weight. .

It was in Greece that money first appeared in the form of a coin. The history of accounting is mysterious, because no one can accurately determine the time of its inception.

The first printed books appeared in the XIV-XV centuries. Among them, a special place is occupied by the world famous "Treatise on Accounts and Records" - the first book on accounting. It was written by the outstanding Italian mathematician Luca Pacioli.

Karl Marx defined accounting as "a means of control and mental generalization" of the production process. The post of chief accountant was established to strengthen the state order in accounting for monetary funds, inventory and property values, to prevent illegal spending, to strengthen business accounting and to comply with the strictest economy. He performs these functions through the accounting department.

There is such a service in every enterprise, if it is an independent primary link, maintains legal accounting and compiles an independent balance sheet.

History of accounting in Russia

The development of accounting in Russia, and, consequently, of the profession of an accountant, is in the direction of adapting accounting to market conditions. The first step in the development was the Regulations on Accounting, which discloses the methodology of accounting for individual accounting objects.

The basic rules of accounting in Russia have evolved over the years. Currently, the basic rules (principles) of accounting are determined by the Law on Accounting (Article 8) and Regulation No. 34n (Section 2). The reforming of accounting in Russia, its adaptation to market conditions and international standards required clarification of the existing accounting rules, and a clearer classification of them.

At this point in time, an accountant is a professional in both accounting and managerial and tax accounting. He can analyze the financial and economic activities of the enterprise and draw conclusions about its development in the future. High professionalism can be called a requirement of the time.Today, an employer requires an accountant to have experience in a specific field of activity, good command of accounting programs, knowledge of tax legislation, the ability to minimize the taxable base, and constant improvement of his qualifications by a professional accountant. An accountant should be fluent in all types of accounting in order to be able to substitute, if necessary, other members of the accounting department.

Over the past years, the demand for accounting workers has been quite stable. Its nature, volume, requirements for specialists are changing, but the demand remains, which is natural.

Who can become an accountant.

I believe that a responsible and organized person can become an accountant, because an accountant simply has no right to forget or lose documents, and also not to submit reports on time, having mathematical abilities, since you have to constantly deal with numbers, and a mistake is expensive here - in in the most direct sense. Working with documents and reports requires a high concentration of attention. It is also desirable to have a good memory, developed logical thinking.

A modern accountant, especially a head of accounting, needs extensive knowledge, erudition, and a creative approach. He should know not only the basics of general theoretical disciplines, economic analysis, planning, financing and lending, control and audit, but also the basics of general economic disciplines of political economy, statistics, finance, money circulation, and the basics of management. Many of the subjects studied in high school are necessary for mastering the profession of an accountant: mathematics, the basics of computer science and electronic computing, the basics of state law, social studies, geography, drawing skills.

Having a broad education, an accounting specialist can manage not only accounting, but also financial, planning and economic service, can manage an enterprise, association, organization.

Accounting education is required in financial and credit institutions, insurance companies, fiscal and state bodies, in industrial enterprises, in joint and trading companies in the positions of heads of enterprises, chief accountants, financial directors, accountants, managers of various levels of management, auditors, educational teachers. institutions. The general requirement is one: excellent knowledge of the requirements and conditions of accounting

Subject, method and objectives of accounting

Among the individual types of economic accounting, the central place is occupied by accounting. Accounting is carried out by a special service of the enterprise - the accounting department. Accounting in comparison with other types of business accounting has a number of features:

Work description

The profession of an accountant is one of the oldest and one of the most widespread. Its first origins go back millennia.

Introduction

The need for accounting for income and expenses, as well as for regulating cash flows is constantly growing. This largely determines the high popularity of the accounting profession these days. The specialists of the financial sector of the economy are still the most demanded in the market.

Most often, companies need experienced chief accountants with higher specialized education. There is a high need for organizations and for ordinary accounting staff. Today there is a surplus of specialists with rather low qualifications, little or no work experience. But qualified specialists have always been and will be in short supply

History of the profession of accountant

The profession of an accountant is one of the oldest. Already in ancient India, there were accountants for the accounting of agricultural production. The first printed books appeared in the XIV-XV centuries, and among them is the "Treatise on Accounts and Records" by the Italian mathematician Luca Pacioli - the first book on accounting. In Russia, the position of an accountant was officially established by Peter I at the beginning of the 18th century. Translated from German, the word "accountant" means "bibliologist", since earlier the receipt and consumption of inventory and funds were recorded in a special book.

Professiogram accountant

Dominant activities of the profession of accountant:

· Accounting of fixed assets, inventories, production costs, accounting of product sales, results of financial and economic activities (determination of the amount of profit), settlement with suppliers and customers, for services provided, etc .;

· Implementation of reception and control of primary documentation for the relevant areas of accounting (verification of the legality of their compilation, completeness of records, the correctness of the specified meters, the accuracy of signatures) and their preparation for counting processing;

· Grouping of received documents according to certain criteria;

· Conducting an economic analysis of economic activities and providing information on the activities of individual departments and the enterprise as a whole;

· Identification of reserves of the enterprise and sources of losses on the basis of reports;

· Elimination of losses and non-production costs;

· Calculation and transfer of payments to the state budget, contributions to state social insurance, funds for financing capital investments, wages and salaries of workers and employees, taxes and other payments and payments, as well as the deduction of funds to economic incentive funds, etc .;

· Implementation of the function of preliminary control (clarification of the expediency and necessity of carrying out operations for the issuance and receipt of money, inventory and other values);

· Preparation of monthly, quarterly, annual reports on the results of work and their registration in the balance sheet;

· Participation in inventories (comparison of cash, cash, settlements and payment obligations with the data of accounting documents);

· Ensuring the safety of accounting documents, their execution in accordance with the established procedure for transfer to the archive;

· Use of modern computer technology in work.

Qualities that ensure the success of the professional activity of an accountant

Capabilities

Personal qualities, interests and inclinations

· High level of mathematical (calculating) abilities;

· The ability to analyze, synthesize, generalize the information received;

Good development of concentration, stability and switching attention (the ability to focus on one subject for a long time, to engage in a certain type of activity, as well as the ability to quickly switch from one type of activity to another);

· Good mnemonic abilities (good development of short-term and long-term memory);

· The ability to engage in a monotonous type of activity for a long time (a tendency to work with documents and numbers);

· High noise immunity;

· Technical training (skills of working on a personal computer).

• perseverance, patience;

· Persistence;

· Obligation;

· "Pedantry" at work;

· a responsibility;

· honesty;

· Accuracy;

· Emotional and mental stability (the ability to self-control);

· Justice.

Qualities that hinder the effectiveness of professional activity:

· Lack of mathematical abilities;

· Lack of analytical skills;

· fast fatiguability;

• carelessness, absent-mindedness;

· Lack of inclination to work with numbers;

• lack of discipline;

· Lack of moral and ethical standards.

Areas of application of professional knowledge:

· The sphere of banking;

· Financial organizations (tax inspectorates, pension funds, insurance agencies);

· Any government agencies not related to the sphere of economics and finance (the sphere of industry, agriculture, medicine and health care, the sphere of trade, the sphere of transport, etc.);

· Non-state enterprises of small and large business.

Some professions that may suit a person with this personality type (conventional and entrepreneurial):

· Notary;

· trading agent;

· Secretary;

· Archivist;

· Cashier;

· insurance agent;

· Freight forwarder.

Specialist Skin

So what is he - a modern accountant? According to the research of the SuperJob Personnel House, the age range of the most demanded by the labor market representatives of this profession are people from 23 to 45 years old. Specialists under the age of 30 make up 52.2 percent of the total number of accountants, in the age category from 30 to 40 - 27.3 percent.

According to statistics, 86 percent of specialists in this field are the fair sex. And since they often have to travel to work in the tax office and on other issues important for the company, they do it in their own car. Therefore, slightly more than half of all accountants (about 52.2%) are motorists with a category B driving license.

What is the salary for an accounting specialist? HR experts argue that this is a purely individual issue and directly depends on the abilities of each member of the profession. Today, the range of salaries in the accounting sector is quite significant.

The salary level of a specialist in the financial department is largely determined by his education, professional skills and work experience

The industry specificity of the company in which the accountant works and its well-being also have a huge impact on the remuneration. The number of personnel of both the company itself and the number of people directly in the accounting department is also important. Therefore, it would not be entirely correct to give average data on the salaries of Moscow accountants. The fact is that specialists with the same work experience and similar job responsibilities can receive in different firms both $ 400 and $ 1.5 thousand.

Also, the salary of an accountant is influenced by the area in which he works, the list of his job duties, the level and quality of education, the level of development of professional skills. The experience of a specialist both in a specific position and in specific areas is also important.

Researchers of the accounting specialists market prefer to single out several main salary ranges, each of which is characterized by a specific set of requirements for an accountant and, accordingly, determines the level of his salary. There are three ranges in total.

The so-called first tier are the lowest paid - their salaries are capped at $ 500. But employers also make rather low demands on them. This knowledge of accounting and tax legislation, computer skills at the level of a confident user, work experience of at least a year and secondary or incomplete higher (less often - complete) specialized education.

In order to receive higher earnings (approximately $ 500-700), an accountant must already have a significant number of skills. First of all, experience is required in a certain area of accounting. You should also have a good command of the computer programs "Bank-Client", "Garant", "Best", "Consultant", "Info-accountant", "1C" and the like. You will also need knowledge of special programs for submitting reports to the tax office in electronic form. And in addition to higher education, additional courses would be welcomed.

The third group of personnel officers includes the most qualified and in-demand financial specialists in the labor market. The most serious demands are made on them. Such an accountant must have at least 3 years of experience in large companies, and it is necessary to understand several areas of the accounting department. Here, in addition to education and knowledge of various computer programs, a certificate of a professional accountant is also required. And although the list of necessary skills for this category is large, the salary of such a specialist is quite decent: from $ 700, and the limit depends only on the abilities of a particular person.

In general, an accountant's salary consists of many factors.

First, the position of a specialist is important, the chief is an accountant or an accountant of a site. Secondly, professional experience and competence are of great importance. Thirdly, knowledge of the language is already relevant today, since reporting in English is often needed. Education and refresher courses are also important, as there are constant changes in legislation. And in the end, a lot depends on the company in which the accountant works. For example, a chief accountant receives $ 1.5 to $ 3.5 thousand. A specialist at one of the sites will cost the company from 700 to 800 dollars

An accountant is a rather complicated profession. There is an opinion that a real accountant chronically does not trust anyone or anything and perceives all information through the prism of distrust. First, he must check and analyze the fact and only after that draw conclusions about its veracity.

So what should a real accountant be like? A person who has associated himself with accounting must clearly understand this and strive for professional growth. And, of course, flexible thinking is needed. You need to be able to make independent decisions and concentrate on work. Any trifle - an incorrect figure, the slightest arithmetic error - can lead to a distortion of accounting, and the consequences can be very dire.

What to look for in the accounting profession

The accountant must independently make decisions, have management experience, and maintain accounting records in full in accordance with the standards of national legislation and corporate requirements. He also has to work with tax authorities and external audit consultants, interact with the company's management to successfully solve the assigned tasks, and much more. The main thing is to be able to show your interest in work, which is called "with a sparkle in your eyes."

You just have to be born a real and successful accountant, because this profession requires maximum scrupulousness, responsibility, attentiveness and perseverance. Interest in this routine work, which the profession implies, is also important. All of these qualities are not so easy for a person.

Advanced managers are careful about the selection of personnel and subsequently are careful about the accountant - the second person in the company. In addition, they are looking for not just a specialist, but a loyal assistant. Moreover, the process of finding such a person can take months. After all, there are many accountants, but perhaps only one is ideal.

The career of an accountant itself is a slow and meticulous ascent upward. Making a name for yourself and getting up quickly is hard enough. The career of an accountant is predetermined, again - there would be a desire. Almost every novice accountant can reach a high-paying leadership position. In most cases, the company itself provides such an opportunity, because with its development, the accountant himself grows, mastering new directions and areas. The age of an accountant turns out to be important in this profession - over the years, a person becomes a professional in his field, has many skills and abilities. Although much depends on the specialist himself. As they say: "Water does not flow under a lying stone."

Many different, often incorrect, opinions in relation to accounting employees have developed in the perceptions of those around them.

Opinion number 1. Accountant is a female profession. As statistics show, indeed, the weak half of humanity makes up the majority of representatives in this area. They make up 90 percent of the total employed in this area. However, nevertheless, the rest are still men. Of course, this specialty does not belong to the traditionally "male", but at the same time it is no less interesting to them. As a rule, we often meet male CFOs who have risen to such heights, being once ordinary accountants.

Opinion number 2. The accountant and the director are in constant conflict. It all depends on the specific situation. As a rule, the director needs to reduce the number of taxes as much as possible, and how to do it is not so interesting for him. Therefore, conflicts between management often flare up. The accountant must do everything legally, and the director sometimes tries to neglect this.

Opinion number 3. The accountant misinterprets the legislation. Often, indeed, it happens that regulations have different variations of their consideration. For this, many information and explanatory letters have been written. However, these documents do not always help. Therefore, the accountant often has to make a decision at his own peril and risk, which will not always be met with understanding by the tax authorities.

Opinion number 4. Accountants work late. On ordinary days, this is usually not necessary. If the reporting period is just around the corner, then the accountant has to sit up at the workplace.

Opinion number 5. A computer is not a friend to an accountant. This is not a matter of mistrust of the machine, but of over-concern for what it contains. The reverent attitude of representatives of the profession to the computer is caused, rather, by a look at the information that is in the computer. After all, all the many days of work on drawing up reports, balance sheets and other useful and important documentation that awaits sending to the tax office may disappear.

Opinion number 6. The accountant submits reports at the last moment. This is often confirmed by practice. Not always, but very often accountants leave their accounts on the last day. This happens because too many documents need to be prepared for the inspection, and some of the information comes very late - when the deadlines are already running out.

Opinion number 7. Accountants dislike the rest of the staff. The fact is that colleagues often hand over incorrectly executed documents and consider nagging about their quality unreasonable. But everyone has their own job, and the accountant is unlikely to have a desire to rewrite everything for another employee. Therefore, colleagues should come to terms with such requirements.

The bulk of accountants (85.4%) have higher or incomplete higher education. Since many of the specialists work in foreign companies, some of them need knowledge of foreign languages.

THIS PROFESSION IS FOR THINKING PEOPLE

Now it is a little more difficult to work as an accountant than before, regulatory documents do not allow the brain to "dry out". All the time, something new, unpredictable appears, and even retroactively, with the prospect of a complete recalculation of the previous reporting. And if it were not for computers and accounting programs, it would be very difficult for accountants.

The profession of an accountant is for people who think logically, who are able and are not afraid to make decisions, workaholics who devote all of themselves to work while preparing for the submission of reports, stress-resistant, able to listen and hear, talk with management and know where to find the answer to the question posed.

Accountant is one of the most important professions, without which no enterprise or organization can live. Moreover, the fate of these companies often depends on the qualifications and knowledge of accountants.

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