Introduction
The need for income and expenses, as well as in regulating cash flows, is constantly increasing. This largely determines the high popularity of the accountant's profession today. Specialists of the financial sector of the economy still remain the most popular on the market.
Most often, companies need experienced major accountants with top profile education. High need for organizations and rank accounting. To date, there is an excess of specialists with sufficiently low qualifications, a small experience of work or completely without it. But qualified specialists have always been and will be in short supply.
History of the profession of accountant
The accountant profession refers to 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 "Treatise on accounts and records" of Italian mathematics Luka Pacheti - the first accounting book. In Russia, the position of the accountant was officially established by Peter I at the beginning of the XVIII century. Translated from the German word "accountant" means "a bombing", since earlier receipt and consumption of inventory and cash records were recorded in a special book.
Professional accountant
| Name profession | accountant |
| Dominant thinking method | application - regulation |
| Basic Knowledge Region 1 and their level | financial Management, Accounting, Level 3, High (Theoretical) |
| Basic Knowledge Region 2 and their level | mathematics and statistics, level 2, medium (practical use of knowledge) |
| Professional area | economy |
| Interpersonal interaction | frequent by type "Near" |
| Dominant interest | conventional |
| Additional interest | entrepreneurial |
| Working conditions | indoors |
Dominant activities of the profession Accountant:
· Accounting for fixed assets, inventories, production costs, consideration of product sales, results of financial and economic activities (definition of profit size), calculation with suppliers and customers, for the services provided, etc.;
· The implementation of the reception and control of primary documentation on the relevant areas of accounting (verification of the legality of their compilation, completeness of records, the correctness of these meters, loyalty of signatures) and prepare them for counting processing;
· Grouping received documents on certain features;
· Conducting economic analysis of economic activities and providing information on the activities of individual units and enterprises as a whole;
· Detection of reserves of the enterprise and sources of reporting losses;
· Liquidation of losses and non-production costs;
· Accrual and transfer of payments to the state budget, contributions to state social insurance, funds for financing capital investments, wages of workers and employees, taxes and other payments and payments, as well as the deduction of funds in the funds of economic stimulation, etc.;
· Implementation of the preliminary control function (clarifying the feasibility and the need to carry out operations on issuing and receiving money, inventory and other values);
· Compilation of monthly, quarterly, annual reports on the results of work and design them in the balance sheet;
· Participation in inventory (comparison of cash, cash, calculations and payment obligations with accounting documents);
· Ensuring the safety of accounting documents, registration of them in accordance with the established procedure for transfer to the archive;
· Use in the work of modern computer equipment.
Qualities ensuring the success of the professional activity of the accountant
| Abilities | Personal qualities, interests and inclinations |
| · High level of mathematical (countable) abilities; · Ability to analyze, synthesis, summarizing the information obtained; · Good development of concentration, sustainability and switching of attention (the ability for a long time to focus on one subject, to engage in a certain type of activity, as well as the ability to quickly move from one type of activity to another); · Good meremic abilities (good development of short-term and long-term memory); · Ability to deal with a single activity for a long time (a tendency to work with documents and numbers); · High noise immunity; · Technical preparation (work skills on a personal computer). | · Strength, patient; · Perseverance; · Compegnant; · "Pedantism" in work; · a responsibility; · Honesty; · Accuracy; · Emotional-mental stability (self-control ability); · Justice. |
Quality impeding efficiency professional activity:
· Lack of mathematical abilities;
· Lack of analytical abilities;
· fast fatiguability;
· Inattention, scattered;
· No tendency to work with numbers;
· Insisciprine;
· Lack of moral and ethical standards.
Application areas of professional knowledge:
· Scope of banking;
· Financial organizations (tax inspections, pension funds, insurance agencies);
· Any government agencies that are not related to the field of economics and finance (the sphere of industry, agriculture, medicine and health care, the sphere of trade, the disposal of transport, etc.);
· Non-state enterprises of small and large business.
Some professions that may be suitable for a person with this type of personality (conventional and business):
· Notary;
· trading agent;
· Secretary;
· Archivist;
· Cashier;
· insurance agent;
· Forwarder.
The appearance of a specialist
So what is he - a modern accountant? According to the studies of the Superjob's personnel house, the age range of the most demanded by the labor market of representatives of this profession is people from 23 to 45 years. Specialists under the age of 30 make up 52.2 percent of total Accountants, in the age category from 30 to 40 years old - 27.3 percent.
According to statistics, 86 percent of the specialists of this sphere are a fair sex representative. And since they often have to drive to the tax inspection and on other important issues for the company, they make it on their own car. Therefore, a little more than half of all accountants (about 52.2%) are motorists who have rights to driving the category "B".
What salary receives an accounting specialist? Personnel experts argue that this question is purely individual and directly depends on the abilities of each representative of the profession. To date, the scatter of wages in the accounting sphere is quite significant.
The level of remuneration of the financial department specialist is largely determined by its education, professional skills and work experience
The sectoral specificity of the company in which the accountant works, its welfare also has a huge impact on remuneration. It is important for the number of personnel both the company itself and the number of people directly in accounting. Therefore, it would be not entirely correct to provide average data on wages of Moscow accountants. The fact is that specialists with the same experience and with similar job duties can receive in different firms and $ 400, and 1.5 thousand.
Also on the salary of the accountant affects the site on which it works, a list of its official duties, the level and quality of education, the level of development of professional skills. It is also important and experience in the work of a specialist both in a certain position and on specific sites.
Researchers in the accounting specialists prefer to allocate several basic salary ranges, each of which is characterized by a certain set of requirements for the accountant and, accordingly, determines the level of its salary. You can select three ranges.
Representatives of the so-called first range are the most low-paid - their salary is limited to the amount of $ 500. But for them employers impose quite low requirements. This is knowledge of accounting and tax legislation, owning a computer at the level of a confident user, experience of at least a year and secondary or incomplete higher (less often complete) profile education.
In order to get higher earnings (approximately 500-700 dollars), the accountant must have a significant number of skills. First of all, experience is required on a certain area of \u200b\u200baccounting. It should also be well posted by computer programs "Bank-Client", "Garant", "Best", "Consultant", "Info-Accountant", "1C" and similar. It will also be necessary for knowledge of special programs for submitting reports to the tax inspection in electronic form. And in addition to higher education, the presence of additional courses will be welcomed.
The third group of personnel is the most qualified and in demand in the labor market of the financial sector. These are presented the most serious requirements. Such an accountant should have experience of at least 3 years in large companies, and it is necessary to understand already in several areas of accounting. Here, in addition to the education and knowledge of various computer programs, a professional accountant certificate is required. And although the list of necessary skills for this category is great, the remuneration of such a specialist is quite decent: from $ 700, and the limit depends only on the abilities of a particular person.
In general, the accountant salary consists of many factors
First, the position of a specialist, the main accountant or accountant of the plot is important. Secondly, professional experience and competence has great importance. Thirdly, today the knowledge of the language is already relevant, since it is often necessary to report in English. Education and advanced training courses are also important, as changes are constantly occurring. And in the end, much depends on the company in which the accountant works. For example, the chief accountant receives 1.5 to 3.5 thousand dollars. A specialist in one of the plots will cost a company from 700 to 800 dollars
Accountant is a rather difficult profession. There is an opinion that a real accountant chronically nobody trusts anyone and perceives all the information through the prism of distrust. At first he must check and analyze the fact and only after that draw conclusions about his truthfulness.
So what should be a real accountant? A man who tied himself to the accounting department is obliged to clearly understand and strive for professional growth. And, of course, you need flexible thinking. You need to be able to make independent decisions and concentrate at work. Any trifle is an incorrect number, the slightest arithmetic error - can lead to a distortion of accounting, and the consequences can be very deplorable.
What should pay attention to the accounting profession
The accountant must independently make decisions, have the experience of manual, to keep accounting mainly in accordance with the standards of national legislation and corporate requirements. It should also work with tax authorities and external audit consultants, interact with the company's management to successfully solve the tasks and much more. The main thing is to be able to show your interest in work, which is called "with glitter in the eyes."
This and successful accountant must simply be born, since this profession requires a maximum of scrupulsiness, responsibility, attentiveness and amplification. It is also important to interest in this routine work, which is implied by the profession. All listed qualities are so simple to a person.
Advanced leaders carefully refer to the selection of personnel and subsequently gently to the accountant - the second person in the company. In addition, they are not looking for a specialist, but a faithful assistant. Moreover, the process of searching for such a person may occupy months. After all, accountants albeit a lot, but ideally suitable, perhaps only one.
Accountant's career itself is a slow and scrupulous climbing up. Make yourself a name and quickly climb enough. Accountant career is predetermined in advance, again - there would be a desire. Almost every novice accountant can reach the highly paid leadership position. In most cases, the company itself provides such an opportunity, because with its development, the accountant itself is growing, mastering new directions and sites. The age of the accountant is important in this profession - over the years, a person becomes a professional in his field, possesses many skills and abilities. Although much depends on the specialist itself. As they say: "Under the lying stone, water does not flow."
In the ideas of the surrounding, there are many different, often incorrect opinions in relation to employees of accounting.
Opinion number 1. Accountant - female profession. As statistics show, indeed, the weak half of humanity constitutes most of the representatives in this area. They constitute up to 90 percent of the total number of employed in this area. However, nevertheless, the rest are still a man. Of course, this specialty does not apply to traditionally "male", but at the same time they are not less interesting. As a rule, we often meet men - financial directors who rose to such heights, being once ordinary accountants.
Opinion number 2.Accountant and director constantly conflict. It all depends on the specific situation. As a rule, the director needs to minimize the number of taxes, and how to do it - he is no longer so interesting. Therefore, conflicts between leadership begins. The accountant must do everything legally, and the director sometimes tries to neglect it.
Opinion number 3.Accountant incorrectly interprets legislation. Often, it really happens that regulatory acts have different variations of their consideration. For this, many information and explanatory letters are written. However, these documents do not always help. Therefore, often the accountant falls at its own fear and the risk of making a decision that will not always be encountered by the tax authorities.
Opinion number 4.Accountants work late. On the usual days of such a need, as a rule, no. If the reporting period is on the nose, then the accountant has to be closed in the workplace.
Opinion number 5.Computer accountant is not a friend. The point here is not in distrust of the car, but in excessive care that it contains in itself. The reverent attitude of the representatives of the profession to the computer is caused, rather, a look at the information that is in the computer. After all, the entire multi-day work on the preparation of reporting, balances and other useful and important documentation is waiting for sending to the tax inspectorate.
Opinion number 6.Accountant gives reporting at the last moment. This often confirms the practice. Not always, but very often the bills leave their reporting on the last day. This is because for inspection it is necessary to prepare too many documents, and some of the information comes very late - when the deadlines are already pressed.
Opinion number 7. Accountants dislike other employees. The fact is that colleagues often hand over the incorrectly executed documents and consider quilts about their quality unreasonable. But everyone has their own job, and the desire to rewrite everything for another employee at the accountant is unlikely to arise. Therefore, colleagues should be completed with such requirements.
The bulk of accountants (85.4%) have higher or incomplete higher education. Since many of the specialists operate 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, the regulatory documents do not give brains to "dry". All the time there is something new, unpredictable, and even in the back, with the prospect of complete recalculation of previous reporting. And if it were not for computers and accounting programs, it would be very difficult to accountants.
The profession is an accountant - this is for people who think of logically able and not afraid to make decisions, workaholics who give out all their work while preparing for reporting, stress-resistant, who know how to listen and hear, talk to the leadership and know where to find the answer to the question.
The accountant is one of the most important professions, without any enterprise, no organization can live. Moreover, the fate of these companies often depends on the qualifications, the fate of these companies often depends on the knowledge of accountants.
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Professional
38.02.01. "Economics and accounting (by industry)"
Qualification: Accountant
Appointment of profession:
Accounting is a language of business. The same information system is also used in a huge Gazprom, and in a small coffee shop, both in the bank, and at school, and in large retail chains. An accountant is a person who provides the formation and analysis of information about assets, obligations, capital, cash flow, income and expenses, as well as financial results of any organization (enterprise, institution).
What will be taught:
Regarding unified forms of accounting documents, carry out an inventory, make salary accrual, to calculate taxes, reflect economic operations on accounting accounts, compile and analyze reporting.
You will learn to understand the empowerment of legislation, master the 1C program: Accounting.
And most importantly, you will be taught to make a balance, in the rows of which contains all information about the organization. After examining the balance, you can make the right and timely solutions aimed at improving balance indicators. So you will see the whole life of the company's eyes of an accountant, light the right financial language.
Specific requirements:
- accountant requires interest in routine work, the ability to concentrate, perfection, attentiveness,hardworking responsibility, honesty, maximum scrupulousness, good memory and accuracy,the ability to work with large amounts of information.
- the accountant is obliged to constantly engage in self-education, follow the change in basic accounting rules, changes in legislation, if possible, attend specialized seminars, advanced training courses.
- physiological requirements: good mobility of hands and finger brushes, balance nervous system. An important criterion for an accountant is also the ability to get along with people, sociability.
- recently, this specialty was considered exclusively feminine. But modern society departs from stereotypes, and today, by the accounting department willingly and successfully many representatives of strong sex are engaged.
Medical contraindications:
Poor eyesight; diseases of the nervous system, severe forms of diseases of the organs of vision and joints of hands, mental diseases, hypertension, bronchial asthma, tuberculosis.
Working conditions:
The accountant works in a room with an ordinary household microclimate. It works sitting at the table, uses computing equipment. Work is associated with a huge number of sign information (numbers, letters), which often leads to great mental tension. It has a normalized working day.
Required knowledge:
Accounting, Tax Accounting, Financial Analysis, Basics of Audit, Legislation in the accounting area, Information about IFRS, Working with PC, 1C, Excel).
Specialties included in the profession
Accountant (-Rechik, -Cassir, - Financist, Calculator, Materialist) Accountant-economist, financial analyst, Economist analyst, Financial controller, financial manager, Tax and investment consultant.
Career Accountant
Accountant has good perspectives career growth Until the post of chief accountant, financial director, the possibility of professional development in the field of tax accounting and counseling, audit.
On the topic: Methodical development, presentations and abstracts
Educational and methodical complex on the discipline of the professional cycle "Basics of Accounting" specialty 38.02.01 Economics and accounting (by industry)
Educational and methodical complex on academic discipline "Basics of accounting" (hereinafter UKCD) is intended for students of full-time and correspondence forms of training in the specialty 38.02.01 Economics and accounting ...
Collection of guidelines for the implementation of practical work on the educational discipline "Basics of Accounting" for students of full-time and correspondence forms of training in the specialty 38.02.01 Economics and accounting (by industry)
Methodical instructions are designed in accordance with GEF SPO in the specialty 38.02.01 Economics and accounting (by industry). They contain educational purposes and objectives, a list of educational results ...
Calendar-thematic plan according to PM 01 "Documentation of economic operations and accounting of accounting of property of the organization" for the specialty: 080114 "Economics and accounting (by industry
Calendar and thematic plan for professional module PM 01 "Documenting economic operations and accounting of accounting of property of the organization" for specialist ...
Methodical manual for the intellectual game "Do I know accounting accounting?" Among students studying in the specialty 080114 "Economics and Accounting (by industry)"
Intellectual business game "Do I know accounting?" It is carried out among students studying in the specialty 080114 "Economics and accounting ...
Calendar-thematic plan in the specialty 38.02.01 Economics and accounting (by industry) MDC 01.01 Practical basis for accounting of property of the organization
Calendar-thematic plan in the specialty 38.02.01 Economics and accounting (by industry) MDK 01.01 Practical foundations of accounting of the organization's property. On 2015/2016 ....
Working program according to PM.01 Documenting of economic operations and accounting of accounting of the organization of the organization in the specialty 38.02.01 Economics and accounting (by industry)
Working program according to PM.01 Documenting of economic operations and accounting of accounting of the organization of the organization in the specialty 38.02.01 Economics and accounting (by industry ...
In its work uses computing technique: an accountant is subordinate directly to the Chief Accountant, his deputy or senior accountant. It is assigned functions to register incoming accounts; implementation of operations on the reception and statement of invoices in strict accordance with the established regulatory documents, rules, logging of their registration; By keeping the general reference book of the Clientele of the enterprise. An accountant's labor day is normalized and usually similar to one another. The accountant is all planned in advance, and should go according to plan. The workload is large and transfer to tomorrow what to do today cannot be done. Each accountant is responsible for its work plot, but at the same time interacts with other areas of accounting, so the work of the accountant can be called not only individual, but also collective.
Professional trajectory
Requirements for the knowledge and skills of a specialist for the successful development of an accountant profession are needed basic knowledge of the economy, mathematics. Aqualified accountant should know: the basics of statistics, finance, management, monetary circulation; policy and regulatory documents on the organization of accounting and reporting; mathematics, basics computer science and electronic computers; technology and economy of specific production, etc. A qualified accountant should be able to: draw up and conduct accounting; work with special accounting programs (1C, etc.); organize and plan accounting activities, etc.
Professional accountant
Labor content: Accountant carries out accounting of financial resources of the enterprise, audit and financial control, checks the accuracy of the information received, controls the observance of legality when spending funds. 2. Professionally important qualities of an employee 2.1 Psychophysiological parameters: stability and concentration of attention; High performance and resistance to monotony; Good records of short-term memory. 2.2 Personal qualities: intravercia, organization, conscientiousness, seriousness, conservatism, internet locus control, caution, vigilance. 2.3 Intellectual qualities Logical thinking, verbal intelligence, ability to calculate 3. Knowledge, skills Accountant should know statistics, finance, credit, technology of the specific area of \u200b\u200borganization, reporting methodology, regulatory documents.
Enhance uniqueness
Get full text Working with documents, reports, requires a high concentration of attention, because the danger of error in the calculations is very large and without good attention it increases many times. It is also desirable to have a good memory, developed logical thinking and "be able to keep your mouth on the castle." I met such an opinion: "Our profession does not require any supernatural abilities.
The main thing is that she liked. " Everything, without exception, surveyed professionals, argue that the accountant's profession imposes its special imprint on personality. Most believe that this is a positive imprint: "Incovering everything, I plan more often than I do unexpectedly. This has a positive effect on my life, "" The character becomes balanced, develops the ability to predict income and expenses. "
"Over the years of work, I have formed a habit of everything to translate into numbers."
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Greece has become the birthplace of the first counting device - Abaca - a countable tool in the form of a plank or style resembling modern scores. The board was divided into stripes or columns on which the counting stamps were moved or shifted, which denoted certain monetary units, as well as the units of measure and weight. It is in Greece for the first time the money appears in the form of a coin.
The history of accounting is mysterious, because no one can accurately determine the time of its origin. Get full text in the early 90s, during the formation of new market relations, the profession of an accountant, as never before, has become one of the most popular in Russia. For the intelligible, eaten and experienced accountant, the head of any company is ready to give out what is called "Pollum".
Professional self-identification
Professional, as a rule, are created or within the framework of regional centers of career guidance or personnel managers of large enterprises. The fact is that when conducting professional selection on important positions without a professional simply can not do. In order for several candidates for accepting the best of them, it is necessary to clearly understand what qualities makes this specialty and this workstation to the employee.
Therefore, even a schematic professional is better than no. Another question is that the personnel manager has to regularly improve the bank professors and make the necessary adjustments to it until it determines the most important requirements of the profession to the person who is engaged in it.
Qualification Practice - Stage II Task Accounting Task
It depends on the status of an organization in which a professional works, on the level of his qualifications occupied by the post. Salad professionals are satisfied with respect to. According to the respondents, the chief accountant receives 3-4 times more of his subordinates.
In budget organizations, this difference is much less. Labor market Accountant is a profession that is always required. As long as the state exists, and with it the tax system and financial statements will remain demand for the profession of an accountant.
Over the past 5-7 years, the demand for accounting workers is sufficiently stable. His character changes, the volume, requirements for specialists, but the demand for specialists remains. Apogee demand for accountants fell on the nineties, when cooperatives began to form, privatization began, various types of ownership began, the tax system has changed.
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Attention
An accountant working in a construction organization has a position: Position: Chief Accountant, Deputy Chief Accountant, Senior Accountant, Accountant. Chief Accountant - Head of the Account. This is a highly qualified specialist with organizational abilities. It leads the organization of accounting for all financial and economic activities of the construction organization.
Organizes control over the rational and economical use of material, fuel and energy, labor and financial resources in the construction of facilities, monitors the safety of the organization's property, takes measures to prevent unproductive costs and losses, violations of financial discipline and other abuses, analyzes in conjunction with other services financially - Economy activities of the construction organization.
Professional Assistant Accountant
Important
But over the years of work, they loved this profession, she became the matter of their life here's some stories of "arrival" of people in the profession: "I dreamed of a long time to have a profession is rare not only for women, but even men. So, for example, tempting ideas about parachute jumps led my parents to horror, well, and the desire to conquer the tops of the mountains ... Then I really wanted to be a military man, devote myself to serving my homeland. And when the time came closely to choose, I rented, and the question "Where?" Suddenly began to torment me most, and all my relatives.
But for several serious reasons, my dreams failed, and soon the parents were advised to become an economist. "Economist?" - I asked myself, - why not? ". I entered accounting and do not regret it. During his studies at the university, it became clear to me that the accountant was the profession necessary in all areas of activity.
Thus, an accountant is a peculiar controller of all financial activities of the enterprise, designed to control the costs and income of the organization. In the ability to operate with financial flows, the accountant must have knowledge in the field of accounting information using a computer. Payment of payment transfer to the state budget, contributions to the Pension Fund and the Social Insurance Fund, the accrual of wages and other difficulties of the accountant profession is the need to be constantly concentrated and concentrated on the fulfillment of their work (after all, errors cannot be allowed in account , as well as knowledge of knowledge on such disciplines as mathematics, computer Engineering, Economics, Computer Science, Statistics and Finance.
Often professional growth of the accountant is associated with the development of new techniques and ways of work, constant updating of knowledge, etc. Also, a person with an accountant profession can develop adjacent specializations, such as: economist, auditor, tax inspector, etc. Directions of development. This case, an accountant can "pea" to the post of chief accountant, head the major departments of accounting and the like. In the case of this direction of career growth, it is recommended to develop managerial skills, masterful professions such as: manager. 12. Scheme of a professional example of an accountant profession. We will give an exemplary scheme of the professional program that a personnel officer can create for effective selection and training personnelComponentProfessiograms. The content of Professional components 1.
* This work is not scientific work, is not a final qualifying work and is the result of processing, structuring and formatting the collected information intended for use as a source of material during self-training work.
1. The overall characteristics of the profession performs work on various areas of the accountant accountant. Fixes the composition and sources of economic funds, their movement. He account for fixed assets, commodity and material values, the cost of production, production, the results of financial and economic activities, calculations with suppliers and customers, etc. The reception is carried out, the control of the primary documentation on the appropriate part of the counting, processes it manually or with a computer. The cost of calculation of the cost of production (works, services) is reported, makes a charge and transfer of payments to the state budget, contributions to the funds of social and retirement insurance, employee salary, and T.D. It is responsible for compliance with the staffing, financial and cash disciplines of the other, the accuracy of the estimation of organizational and economic and other expenses, the observation of the Annion of Accounting Documentation, for the design and passing them in the established procedure to the archive. Work is rigidly regulated by instructions. 2. Requirements for the individual features of a specialist for successful activities need a tendency to work with numbers, a high level of concentration and distribution to the nimension, developed counting and analytical abilities, good operational memory, perseverance, principle. Z. Medical Contraindications Work is not recommended for people with diseases of the nervous system and the deviations in the psyche (excessive change, anxiety, excitability), vascular dystonia with pronounced headaches (hypertension, migraine). 4. Accountant requirements. Good preparation for Matics, basics of informatics and electronic computers, statics, finance, management, money circulation are needed. He must know the directory and regulatory documents on the organization of accounting and reporting, technology and the economy of a specific product, the principles of organization and planning activities. 5. Ways to obtain a profession in financial and economic, trade technicians, Finns of anSvo-Economic and financial universities, at the economic faculties of technical universities, courses of accountants. 6. The opportunity and business and individual labor activity can perform a function and auditor in the audit organization (firm) or to attract commercial structures. 7. Related professions Tax inspector, economist, teacher in a sec-institution, financier. Professional analysis. 1. Iron and technological characteristics of professions. Labor subject: sign. Labor goals: Declare a report. Methods, wages: manual, theoretical, m oreganic. Working conditions: O. Character of mobility: sitting in motion. Material equipment: table, other remedies. 2. Socio-E Covermic characteristics of labor. Organization: Independence, Actuality. Common Ie: in the group and individually. Labor intensity: high. Responsibility: high. Society of society in the profession: quite high. 3. Requirements profession to man. To health: contraindicated lials with diseases of the nervous system and the deviations in the psyche (excessive imperidity, anxiety, excitability), vascular dystonia with grown headaches (hypertension, migraine). For professionally, important quality: a tendency to work with numbers, a high level of so-term departure and distribution of attention, developed counting and analytical abilities, good rapid memory, preferabity, principle b. Required qualifications: must have: good preparation for mathematics, basics of informatics and electronic-computable technology, statistics, finance, management, money circulation. About N should know policy and regulatory documents on the organization of accounting and reporting, technology and economy, the MIKU of particular production, the principles of organization and planning of de visibility.
1. Presentation of the profession
Despite the rapid and many years of development of the accountant's profession abroad, in our country the accountant's profession began to use popularity only since the restructuring times. Now accountants are in demand in companies of any level - public and private, small and large. The more developed the economy of the country, the better the accounting and state control over it is raised, the more the demand for professional accountants.
Accountant (translated from German - Holder of the book) - a specialist who reflects the company's financial activities in special accounting documents. It is important to note that the accountant is not just an employee of the financial department of the enterprise, this is the most important element of the control of the correctness and material sustainability of the entire economic mechanism of the company.
The work of the multifaceted accountant and requires a large spectrum of skills. The competence of such an employee includes accounting and control of the main economic, enterprise market funds, the costs of the production and implementation of goods manufactured, as well as various operations in relations with customers and suppliers. Thus, an accountant is a kind of controller with all financial activities of the enterprise, designed to control the costs and income of the organization.
Together with the ability to operate with financial streams, the accountant must have knowledge of the processing of accounting information using a computer. Special attentiveness also requires payment of payment transfer to the state budget, contributions to the Pension Fund and the Social Insurance Fund, salary accrual, etc.
The main difficulty of the accountant profession is the need to be constantly focused and concentrated on the fulfillment of its work (after all, in accounting it is impossible to make mistakes), as well as knowledge of knowledge on such disciplines such as mathematics, computer equipment, economics, computer science, statistics and finance. Moreover, frequent reporting checks before tax services requires a high level of stress resistance, principle and countable analytical abilities.
Advantages of the profession: demand in market, clarity and structural structure.
Profession Restrictions: Monotonicity of Work, High Professional Responsibility.
2. Type and class of profession
The accountant's profession refers to the type "Man - Sign", it is associated with work with sign information: texts, figures, formulas and tables; It requires developed logic abilities, the ability to focus, developed attention and prerequisitive, the ability to operate in numbers.
The profession of an accountant refers to the class of "performers", because it is connected with the execution of decisions, work on a given pattern, compliance with the rules and standards, following the instructions; Requires organized, execution, skills to deal with specific problems.
3. Business content
The accountant can work in any company, organization or institution. It should reflect the company's entire financial activity in special accounting documents.
The primary task of the accountant is to guide the order in financial accounting. Accounting Responsibilities: Accrual of wages, compilation of financial reports, preparation of documents for controlling bodies, preparation of tax documents, etc.
The accountant should be well focused both in legal and in production issues, it must clearly represent technological and economic operations reflected in the records and numbers. At the end of the next month, the accountant is a report: counts the amounts recorded in the cards, and the results enters into the balance sheet. Reporting is used by financial, banking and statistical authorities.
Carries out accounting, audit and financial control at enterprises and in organizations of national economy, small businesses, joint-stock companies, JV; Checks the accuracy of the information received, controls the observance of legality when spending money.
The accountant is responsible for compliance with the staff, financial and cash discipline; estimates organizational and economic and other expenses; preservation of accounting documentation; Registration and putting them in the prescribed manual to the archive. The work of the accountant is strictly regulated by the instructions and norms of legislation.
4. Working conditions
The accountant can work both independently and in a team that can consist of several specialists. Most often, representatives of this profession work in the premises. These can be offices of companies and organizations, other premises. Work occurs primarily sitting, using a computer and special programs. As a rule, this is a quiet and quiet activity, the accountant rarely have business trips, contacts with a large number of people.
Accountant rarely has a large zone of freedom in its activities. On the one hand, it can take its own solutions in the framework of the tasks. On the other hand, it is often limited by the requirements and regulations of his profession and wishes to the end result of the work. The accountant's work is associated with loads for vision and increased responsibility.
5. Requirements for the knowledge and skills of a specialist
For the successful development of the accountant's profession, basic knowledge of the economy, mathematics is necessary.
A qualified accountant should know:
- basics of statistics, finance, management, cash circulation;
- policy and regulatory documents on the organization of accounting and reporting;
- mathematics, basics of computer science and electronic computers;
- technology and economy of concrete production, etc.
A qualified accountant should be able to:
- draw up and conduct accounting reports;
- work with special accounting programs (1C, etc.);
- organize and plan accounting activities, etc.
6. Requirements for individual features of a specialist
For successful activities, the following professionally important qualities are needed as an accountant:
- ability to concentrate attention;
- a tendency to work with information;
- developed mathematical abilities;
- developed logical abilities;
- emotional stability.
7. Medical contraindications
Medical restrictions for an accountant:
- diseases of the musculoskeletal system;
- nervous system;
- of cardio-vascular system;
- organs of vision;
- mental diseases.
In the presence of these diseases, work by profession an accountant can lead to a deterioration in health, as well as create irresistible obstacles to mastering and growth within this profession.
8. Ways to receive a profession
An accountant profession can be mastered by passing and relevant courses, but for competition in the labor market, more thorough accounting education will be required (secondary and higher professional), as well as work experience.
As a rule, the accountant profession can be obtained in institutions of secondary and higher vocational education.
Information about educational institutions can be obtained in Internet resources.
9. Areas of application of the profession
Accountants can work in such organizations and spheres as:
- enterprises and organizations;
- audit companies and agencies;
- public services, etc.
10. Perspectives of career growth
Possible ways of development of an accountant:
Specialization and development of adjacent regions
Accountants can specialize in specific areas of production, business, banking activities. Often, professional growth in the accountant is associated with the development of new techniques and ways of work, constant updating knowledge, etc.
Also, a person with an accountant profession can explore adjacent specialization, such as: economist, auditor, tax inspector, etc.
Management Path Development
In this case, the accountant can "pea" to the post of chief accountant, lead large departments of accounting department, etc.
In the case of this direction of career growth, it is recommended to develop managerial skills, masterful professions such as: manager.
11. Related professions
Tax inspector, economist, teacher in educational institution, financier.
