Profession accountant and the world around us. A story about the profession - accountant. What should accountants do?

20.02.2022

A large enterprise may employ several accountants, each of whom is responsible only for a specific job (for example: payroll accountant, business accountant, financial accountant, etc.), and is headed by a chief accountant who coordinates the work of the entire accounting and prepares reports. In a small enterprise, all accounting is handled by one specialist.

Pros:

  • High status of the profession.
  • Good pay.
  • Career growth.

Disadvantages of the profession:

Some accountants work as freelancers.

Accountant profession

They are in private practice and run several companies. Accordingly, each company pays an accountant a certain amount of money for accounting and reporting.

How to become an accountant?

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Conversation for children about the profession of Accountant

Dear Guys! Let's talk about the accounting profession.

Accountant is a very common profession!

Every enterprise: a store, a cafe, a factory, a factory, a restaurant and a bakery has an accountant.

The word accountant in German means “book holder.”

What does it mean?

An accountant maintains special books of accounts that contain documents and accounts.

I want to tell you about the work of an accountant using the example of a cafe.

Imagine that you and your friends went to a cafe to celebrate your birthday.

Profession accountant

You sat down at a table and ordered the waiter1 ice cream, cake and juices.

The waiter fulfilled your order, bringing chocolate cake, several servings of ice cream and glasses of juices on a tray.

You paid for your order at the checkout. And the cashier took your money. At the end of the working day, the cashier presented a report on the money received to the accountant. The accountant recorded the income in a special book.

An accountant keeps records of all the money in a business. It takes into account expenses and income. For example, in the cafe you visited, money is spent on purchasing goods, juices, ice cream, and paying employees. Cafe managers have to pay for gas, water, electricity, and for the use of the premises. And the money comes from the visitors of the cafe: they pay for juices, pastries, pies, ice cream and for waiter service.

Accounting is very necessary and important. If you do not keep records of income and expenses, then there will be no order in the work of the enterprise!

Moreover, without accounting the state would not be able to control the operation of the enterprise.

What qualities do you think an accountant should have?

Right! An accountant needs thoroughness in his work, attention and concentration, good knowledge of mathematics, perseverance and patience.

Accountant

There is an accountant in a restaurant,

Both in the factory and in the bathhouse.

He keeps track of money:

Where is the expense and where is the income.

He knows mathematics

He can quickly count the numbers,

Here is the expense, and here is the income -

Nothing will be lost!

What does the word accountant mean?

What does an accountant do?

What qualities should an accountant have?

Would you like to become an accountant? Why?

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Profession accountant

An accountant is often called the second person in the company. He keeps records of business transactions, calculates wages and taxes, submits reports and performs many other functions without which it is impossible to run a business. This is a very responsible job for neat, diligent people who have good mathematical abilities.

Who is an accountant and what does he do?

An accountant is one of the most important employees of a company. His main responsibilities: maintaining accounting and tax accounting, calculating wages and vacation pay, drawing up and submitting reports to government agencies, calculating profits and drawing up the balance sheet of the enterprise. Working as an accountant requires knowledge in the field of finance, economics, management, statistics and a number of others.

A large enterprise may employ several accountants, each of whom is responsible only for a specific job (for example: payroll accountant, business accountant, financial accountant, etc.), and is headed by a chief accountant who coordinates the work of the entire accounting and prepares reports.

Accountant is a profession. Description of the profession, pros and cons

In a small enterprise, all accounting is handled by one specialist.

Pros and cons of being an accountant

Pros:

  • Stable, in-demand job.
  • High status of the profession.
  • Good pay.
  • Career growth.

Disadvantages of the profession:

  • Irregular working hours during the reporting period.
  • The need to constantly learn new things due to changes in legislation.
  • An accountant is a financially responsible person.

What should an accountant know and own?

  • Maintaining accounting, tax, warehouse records, cash book, mutual settlements.
  • Drawing up reports, estimates, reconciliation reports.
  • Maintaining wages, sick leave, business trips, compensation.
  • Preparation and submission of reports to tax organization and various funds.
  • Knowledge of accounting entries.
  • Knowledge of tax and accounting legislation.
  • Knowledge of PC and specialized accounting programs.

How much does an accountant earn?

The salary of an accountant depends on the size of the company in which the specialist works, experience, qualifications, and the complexity of the tasks assigned. average salary accountant in companies - from 20 to 60 thousand rubles. Chief Accountant at the enterprise can receive an order of magnitude more.

Some accountants work as freelancers. They are in private practice and run several companies. Accordingly, each company pays an accountant a certain amount of money for accounting and reporting.

How to become an accountant?

To master the profession of an accountant, you must obtain a higher education in accounting or auditing. You can graduate from college in this specialty and receive a specialized secondary education, but in this case you will only be able to work as an assistant accountant.

There are courses for accountants. They provide basic training that is enough for accounting in a small company. You can complete such courses if you already have higher education in another field.

Where to look for a job as an accountant?

Many vacancies for accountants can be found on job sites. There are also exchanges for freelancers on the Internet, where you can find clients for private practitioners.

A number of specialists create their own websites and services, where clients can receive advice from an accountant or lawyer for a fee. You can also create your own website on which to advertise services and provide consultations for a fee.

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

Typically, in companies that can afford to employ several specialists, accountants work in certain areas - one is responsible for the cash register and payroll, the second works with foreign exchange transactions, the third is involved in the warehouse and finished products, etc. The chief accountant is responsible for all accounting and its proper maintenance.

Accountant is a sought-after profession

As a rule, it is the chief accountant who bears the entire burden of responsibility for preparing tax and financial reports, for financial transactions of the company, competent accounting and financial activities the company as a whole. This is always a qualified specialist who knows all the intricacies of tax and financial legislation, accounting and tax policy, and he enjoys well-deserved respect in the company - the complexity of the chief accountant’s work is accordingly assessed both in his salary and in the bonuses accrued to him.

Places of work

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

History of the profession

The first accountants were known back in Ancient India - there they were mainly involved in agricultural accounting. economic activity and were called accountants. Actually, the name of the profession “accountant” appeared in the 15th century with the light hand of Emperor Maximilian, at the same time the first book on accounting appeared - the treatise of the Italian Luca Pacioli “On Accounts and Records”, the first attempt to describe and streamline the functions of an accountant. In Russia, this specialty was introduced by decree of Peter the Great at the beginning of the 18th century.

Responsibilities of an accountant

IN general outline The duties of an accountant are:

  • Maintaining primary accounting records. Reception, control and processing primary documentation(waybills, cash registers, personnel documents, contracts with counterparties, etc.)
  • Calculation of wages, payments under civil contracts, personal income tax.
  • Maintaining tax and management accounting.
  • Compilation and delivery tax reporting to the funds of the Russian Federation and the tax inspectorate.
  • Minimizing tax payments

In addition, the responsibilities of an accountant may include, depending on the specifics of the company’s work:

  • Interaction with banks and credit organizations;
  • Participation in inventories;
  • Work with imports, foreign trade activities.

The list of what an accountant does depends largely on the company - if there is only one accountant in it, then he has to combine several areas of work at once and also be the chief accountant. If the company has several accountants, responsibilities will be divided between them.

Requirements for an accountant

Here are the main requirements for an accountant presented by employers:

  • Higher specialized education;
  • Knowledge of taxation and accounting legislation, knowledge Russian system accounting;
  • Citizenship of the Russian Federation (sometimes employers indicate that they are looking for a woman for the position);
  • Confident PC skills, knowledge of office programs and 1C;
  • 1-2 years of work experience is often required;
  • If the employer conducts foreign trade activities, then knowledge of currency and customs legislation, as well as foreign trade documents, is required.

The list of what an accountant must know may change, since his activities are regulated by decrees and resolutions of the Ministry of Taxation and the Ministry of Finance, which often change and sometimes contradict each other.

Accountant resume sample

Resume sample

How to become an accountant

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

Accountant salary

An accountant's salary ranges from 25 to 80 thousand rubles (the salary of a chief accountant often rises to a high level; the earnings of ordinary specialists rarely exceed 45 thousand rubles). In general, payment depends on the company, region of residence and the characteristics of the specialist’s work. The average salary of an accountant is about 35 thousand rubles; for a chief accountant this figure is higher - about 50 thousand rubles.

Where to get training

Besides higher education There are a number of short-term training programs on the market, typically lasting from a week to a year.

Interregional Academy of Construction and Industrial Complex and its courses in “Accounting, Analysis and Audit”.

Modern Scientific and Technical Academy and a number of its courses in the field of “Accounting and Auditing”.

Shabalina Vlada,

student of the State Budgetary Educational Institution of the Russian Federation Secondary Professional Education, ChMTT

Essay on the topic “My choice is the profession of an accountant”

I have always treated people working in accounting with great respect. It seemed to me that accountants were a special breed of people, and the concepts of “debit”, “credit”, “balance sheet”, “balance” were mysterious and mysterious to me. When the time came to choose a profession, after thinking and consulting with relatives, I entered the Montenegrin Mechanical and Technological College to study in a secondary specialty. vocational education"Economics and Accounting". While studying in my third year of technical school, I realized what I had done right choice, and the profession of an accountant will become my future life’s work.

Sometimes I hear from my peers that accounting is a dull job, young people will be bored doing such work. I'll try to prove the opposite.

The accounting profession is one of the oldest and one of the most widespread. The profession was necessary both 500 years ago and is in demand in the 21st century. It is no coincidence that the international coat of arms of accountants depicts the Bernoulli curve, symbolizing the fact that accounting, once established, will always be in demand.

In ancient times, when there was no writing and people did not know numbers, they already knew the basics of accounting. On the branches of trees, on the bones of animals, on the walls of caves and even on the surfaces of rocks, primitive people kept records of their farming. Subsequently, ropes on which knots were tied, papyrus, fired clay tables, parchment, wax, wood, and paper became carriers of information. Accountants participated in the development of cities and trade. They made worthy contributions to the development of writing, money, banking and business.

Not a single economy in the world can manage without accounting. In the early 90s of the last century, when the formation of a market economy began in Russia, the accounting profession, more than ever before, became one of the most popular and in demand.

Accountants are needed in industrial enterprises, institutions, budgetary organizations, companies and even individual entrepreneurs those employed in small businesses are required to conduct Accounting. A modern accountant keeps records of all expenses, losses and profits of an enterprise, calculates wages, calculates and pays taxes. An accountant knows everything that happens with the money of a company or plant. Accounting work is interesting and requires great knowledge and a broad outlook, as well as good health. In addition, today an accountant must bring elements of creativity to his work in order to plan the activities of the enterprise within the framework of the law and achieve positive financial results. The accountant is the right hand of the manager, his main adviser, who helps the company stay afloat. I don't understand how such work can be considered boring by anyone if it requires concentration and mental effort! Thinking is never boring.

The work of an accountant is all about numbers, constantly repeating operations, plus constant nervous tension. This is what people who have never encountered the work of an accountant think so. In fact, in this profession there is a lot positive points. I will give some of them.

2. An accountant is constantly aware of all changes in legislation, he has to remember them, as a result, his memory improves.

3. An accountant needs to correctly and competently make entries, choosing the right account, as a result, he develops logic.

4. In the work of an accountant, every detail is important, everything must be done carefully and conscientiously, therefore, in everyday life, he gets used to doing everything efficiently and impeccably. All this suggests that in the process of work, an accountant becomes organized.

5. The work of an accountant is connected with materials and values, and requires great responsibility from him.

6. In accounting work, everything is constantly changing - both software and technology and equipment. There is simply no time to be bored. Therefore, an accountant is constantly in the process of learning.

This profession is suitable for people, first of all, who are patient, honest, neat, emotionally and mentally stable, fair, purposeful, responsible and organized, because late delivery report or the loss of a document can be costly for the company.

If we look at a typical modern representative of the accounting profession, we see the image of a fit, neat, well-dressed person. Accustomed to always being energetic and collected at work, the accountant remains so even after the working day. There is order in his life, and at the same time, he is not at all bored, because the work of a qualified accountant is paid decently, he can afford to travel, have fun, and develop intellectually.

I am lucky that I chose this profession, and I hope that in the future I will be an accountant in a successful company, and my professional career will be successful.

I want to end with these words:

Study accounting!
Your business will go uphill.
An accountant is always honored

Where is the accountant?

There is control and accounting!

Specifics of an accountant's work: pros and cons of the profession

The profession of an accountant is definitely not the job one dreams of in childhood and adolescence. However, when faced with real life, many of us say goodbye to the dream of becoming a ballerina and astronaut, and come to the conclusion that it is the work of an accountant that can provide a decent and stable income at any time. economic situation in the country. After all, an accountant is an indispensable specialist in any enterprise, regardless of size and field of activity. The development of private entrepreneurship, frequent changes in legislation, strict requirements for maintaining and submitting reports, the need for documentation of each business transaction at the enterprise - all this indicates that the demand for accounting specialists will not fall, and may even increase in the foreseeable future.

Those who are today thinking about becoming an accountant want to have a clear idea of ​​what awaits them in the workforce in order to weigh the pros and cons.” We have compiled a list of the pros and cons of working as an accountant to make your choice easier.

Benefits of working as an accountant

Disadvantages of being an accountant

  • High responsibility. Chief accountant and CEO- these are positions that bear financial responsibility in the enterprise;
  • You will need to develop serious stress tolerance. Managers tend to blame the chief accountant for all shortcomings identified during tax and audit audits;
  • The working day may not be standardized - during the “hot season” of filing tax and accounting reports or during audits, the working day ends after all important tasks have been completed;
  • You must be able to maintain extreme alertness and concentration while working with huge amounts of data and information.

Now, knowing about the pros and cons of this specialty, you can make the final decision about mastering this profession. The Academy of Accountants has 10 years of experience in training specialists in the field of accounting and tax accounting. You can view the schedule of upcoming courses and choose a training time that is convenient for you.

Introduction


The need for accounting of income and expenses, as well as regulation cash flows is constantly increasing. This largely determines the high popularity of the accounting profession these days. Specialists in the financial sector of the economy still remain the most in demand on the market.

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


History of the accountant profession


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

Professionogram accountant

Name of profession

accountant

Dominant way of thinking

application - regulation

Area of ​​basic knowledge No. 1 and its level

financial management, accounting, level 3, high (theoretical)

Area of ​​basic knowledge No. 2 and its level

mathematics and statistics, level 2, intermediate ( practical use knowledge)

Professional area

economy

Interpersonal interaction

frequent of the "nearby" type

Dominant interest

conventional

Additional Interest

entrepreneurial

Working conditions

indoors, sedentary

Dominant activities of the accountant profession:

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

· acceptance and control of primary documentation for the relevant areas of accounting (checking the legality of their preparation, completeness of records, correctness of the specified meters, accuracy of signatures) and preparing them for counting processing;

· grouping of received documents according to certain characteristics;

· carrying out economic analysis economic activities and providing information on the activities of individual divisions and the enterprise as a whole;

· identification of enterprise reserves and sources of losses based on reports;

elimination of losses and non-production expenses;

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

· implementation of the preliminary control function (clarification of the feasibility and necessity of performing operations for issuing and receiving money, inventory and other valuables);

· preparation of monthly, quarterly, annual reports on the results of work and their presentation in a balance sheet;

· participation in inventories (comparison of available materials, cash, settlements and payment obligations with data 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 an accountant’s professional activities

Capabilities

Personal qualities, interests and inclinations

· high level of mathematical (counting) abilities;

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

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

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

· ability to engage in monotonous activities for a long time (tendency to work with documents and numbers);

· high noise immunity;

· technical training(personal computer skills).

· perseverance, patience;

· persistence;

· obligation;

· "pedantry" in work;

· responsibility;

· honesty;

· neatness;

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

· justice.

Qualities that hinder the effectiveness of professional activity:

· lack of mathematical abilities;

· lack of analytical skills;

· fast fatiguability;

· inattention, absent-mindedness;

· lack of inclination to work with numbers;

· lack of discipline;

· lack of moral and ethical standards.

Areas of application of professional knowledge:

· sphere banking;

· financial organizations(tax inspectors, pension funds, insurance agencies);

any government agencies, not related to the sphere of economics and finance (industry, agriculture, medicine and healthcare, trade, transport, etc.);

· non-state enterprises of small and large businesses.

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

· notary;

· trading agent;

· secretary;

· archivist;

· cashier;

· insurance agent;

· forwarder.

Specialist Skin


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

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

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

The level of remuneration for a financial department specialist is largely determined by his education, professional skills and work experience

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

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

Market researchers for accounting specialists prefer to identify several main salary ranges, each of which is characterized by a certain set of requirements for an accountant and, accordingly, determines the level of his salary. In total, three ranges can be distinguished.

Representatives of the so-called first range are the lowest paid - their salary is limited to $500. But employers also place rather low demands on them. This is knowledge of accounting standards and tax legislation, computer skills at the level of a confident user, at least a year of work experience and secondary or incomplete higher (less often complete) specialized education.

In order to earn a higher salary (approximately $500-$700), an accountant must already have a significant number of skills. First of all, experience in a specific area of ​​accounting is required. You should also be proficient in the computer programs “Bank-Client”, “Garant”, “Best”, “Consultant”, “Info-Accountant”, “1C” and the like. You will also need knowledge special programs for submitting reports to the tax office in in electronic format. And in addition to higher education, additional courses will be welcome.

The third group includes HR specialists who are the most qualified and in demand on the labor market. financial sector. The most serious demands are placed 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 accounting. Here, in addition to education and knowledge of various computer programs, a certificate is required professional accountant. 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 depends on many factors.

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

Accounting is a rather complex 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 necessary. You need to be able to make independent decisions and concentrate on work. Any little thing - an incorrect figure, the slightest arithmetic error - can lead to distortion of accounting, and the consequences can be very disastrous.

What to look for in the accounting profession

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

You just need to be born a real and successful accountant, since this profession requires maximum scrupulousness, responsibility, attentiveness and perseverance. Interest in this routine work that the profession implies is also important. All of the above qualities are not given so easily to a person.

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

The accounting career itself is a slow and meticulous climb up. Making a name for yourself and rising quickly is quite difficult. The career of an accountant is predetermined, again, if there is a desire. Almost every aspiring accountant can reach a highly paid management 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 and has many skills and abilities. Although a lot depends on the specialist himself. As they say: “Water does not flow under a lying stone.”

In the minds of others, there are many different, often incorrect, opinions regarding accounting employees.

Opinion No. 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 up to 90 percent of the total number of people employed in this area. However, nevertheless, the rest are still men. Of course, this specialty is not traditionally “male”, but it is no less interesting to them. As a rule, we often meet men - financial directors who rose to such heights, having once been ordinary accountants.

Opinion No. 2. The accountant and the director are constantly in conflict. It all depends on the specific situation. As a rule, the director needs to reduce the amount of taxes as much as possible, and how to do this is no longer so interesting to him. Therefore, conflicts often flare up between management. An accountant must do everything legally, but the director sometimes tries to neglect this.

Opinion No. 3. The accountant interprets the law incorrectly. It often happens, in fact, that regulations have different variations of their consideration. Many informational and explanatory letters have been written for this purpose. However, these documents are not always helpful. Therefore, often an accountant has to make a decision at his own risk, which will not always be met with understanding by the tax authorities.

Opinion No. 4. Accountants work late. On ordinary days, there is usually no such need. If on the nose reporting period, then the accountant has to stay late at his workplace.

Opinion No. 5. The computer is not an accountant's friend. The point here is not a lack of trust in the machine, but an excessive concern for what it contains. The reverent attitude of representatives of the profession towards the computer is caused, rather, by looking at the information that is in the computer. After all, all the many days of work on preparing reports, balance sheets and other useful and important documentation that is waiting to be sent to the tax office may be wasted.

Opinion No. 6. The accountant submits reports at the last minute. This is often confirmed by practice. Not always, but very often accountants leave their reports until the last day. This happens because too many documents need to be prepared for the inspection, and some of the information arrives very late - when deadlines are already running out.

Opinion No. 7. Accountants don't like other employees. The fact is that colleagues often submit incorrectly completed documents and consider quibbles about their quality to be unfounded. But everyone has their own job, and an accountant is unlikely to have the desire to rewrite everything for another employee. Therefore, colleagues should come to terms with such demands.

The majority 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

Nowadays, working as an accountant is a little more difficult than before, regulations Don't let your brain dry out. Something new, unpredictable, and even retrospectively appears all the time, with the prospect of a complete recalculation of previous reporting. And if it weren't for computers yes accounting programs, it would be very difficult for accountants.

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

An 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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An accountant is a company employee who is responsible for maintaining financial accounting, document flow, preparation and submission of reports to regulatory authorities. Today there is a stereotype that an accountant is a bespectacled man, littered with mountains of paper, who is not interested in anything except numbers. Indeed, the work involves documentation, but the wages of an experienced specialist are appropriate.

The profession of an accountant is quite in demand in modern market labor. Any company must have a specialist in this field of activity; in large organizations an entire department is created. In it, everyone is engaged in a certain area of ​​​​work: maintaining the balance sheet of the enterprise, payroll, settlements with suppliers, preparing reports, etc.

In small companies, one person is responsible for all this - the chief accountant. It is on his shoulders that control of the financial transactions and them documentary evidence. An accountant must know all the intricacies of tax accounting and constantly monitor changes in legislation relating to the company’s areas of activity.

What does an accountant do?

What does an accountant do and do? In general terms, the responsibilities are as follows:

  • preparation of primary documentation: tax invoices, TTN, maintaining a balance sheet;
  • control over the distribution and calculation of wages for company employees;
  • submitting reports to fiscal authorities;
  • optimization of tax payments;
  • Documentation of import and export transactions.

The responsibilities assigned to an accountant largely depend on the specifics of the company’s activities ( banking institution, industrial enterprise, government agency).

To be employed as an accountant, it is advisable to graduate from a university in the relevant specialty. Often, the beginning of a young specialist’s career begins with the position of an assistant. This allows you to see in practice all the intricacies of the work and polish the knowledge acquired at the university.

Some, having read reviews about the work of an accountant, think that this is not a prestigious, low-paid profession. In fact, everything is just the opposite: a qualified specialist is always in demand on the labor market, and at the same time, he can claim a very high salary.

The image of a boring accountant was formed in the early 90s at the dawn of early capitalism in post-Soviet countries. In those days, a lot of small firms were opened that hired almost anyone who was more or less familiar with accounting. Today, this is a highly qualified specialist who must not only be familiar with the legislation, but also have knowledge of working with programs (1C, Excel, Access).

The salary depends on several factors: practical experience, diversity of tasks, responsibility, and the scope of the company’s activities. In large cities, the salary starts at $800; 2-4 years of work automatically doubles it. Chief Accountant construction company can receive about $3,000, much depends on the region. Knowledge will be a definite advantage international standards accounting.

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Pros and cons of working as an accountant

Advantages:

  • demand for the profession. A specialist who has even a little experience working in a large company will be able not only to find a job, but also to choose among the available offers;
  • high wages;
  • opportunity additional income. Small companies and private entrepreneurs may not hire an accountant on staff, but seek the services of a specialist who keeps records of several legal entities.

Flaws:

  • high responsibility. Accountant and director are financially responsible positions in the enterprise;
  • all the big shots after tax and audits pour on the chief accountant;
  • The working day ends only after all tasks have been completed. Often you have to stay late at work;
  • mastering huge amounts of information.

An accountant's career usually begins as an assistant or specialist in a specific area of ​​work. As you gain practical experience and perform a wider range of tasks, your qualifications increase, up to the level of chief accountant.

Conversation on the topic:

“About the accounting profession”

Educator:

Ibragimova Gulnur Marselevna

2015-2016 academic year.

Accountant

There is an accountant in a restaurant,
Both in the factory and in the bathhouse.
He keeps track of money:
Where is the expense and where is the income,
He knows mathematics
He can quickly count the numbers,
Here is the expense, and here is the income -
Nothing will be lost!

Dear Guys! Let's talk about the accounting profession. This is a very common profession! At every enterprise: in a store, cafe,
factories, factories, restaurants and bakeries must have an accountant.
This employee maintains special accounting books that contain documents and accounts. An accountant keeps records of all the money in a business. It takes into account expenses and income. For example, in the cafe you visited, money is spent on purchasing goods, juices, ice cream, and paying employees. Cafe managers have to pay for gas, water, electricity, and for the use of the premises. And the money comes from the visitors of the cafe: they pay for juices, pastries, pies, ice cream and for waiter service.
Accounting is very necessary and important. If you don’t keep track of income and expenses, then there will be no order in the organization’s work! In addition, without accounting, the state would not be able to control the work
enterprises. What qualities do you think an accountant should have? (Children's answers.) That's right! An accountant needs thoroughness in his work, attention and concentration, good knowledge of mathematics, perseverance and patience.

Questions
1. What does the word accountant mean?
2. What does this employee do?
3. What qualities should a person who chooses such a job have?
4. Would you like to become an accountant? Why?


On the topic: methodological developments, presentations and notes

Statement about the teaching profession

This statement by Donald D. Quinn is dedicated to the teaching profession. Yes, our profession is not easy!!!...

Class hour about professions.

The class hour is aimed at career guidance for younger schoolchildren. Getting to know the names of professions, their work. At the end, you can write your chosen profession on pieces of paper, the teacher needs to save these pieces of paper,...

When asked what an accountant does in his job, many answer simply - he works with numbers. This is correct, but does not fully reveal the essence of the profession. People who hold positions and positions in accounting are capable of performing excellent activities that serve multi-directional goals. Some employees keep business records, others are responsible for the company’s interaction with government and inspection bodies. In any case, the accountant has clear tasks - to optimize the work of a particular organization in financially and monitor its compliance with the legality of all transactions.

Accountant profession - description and history

Accountants are workers government organizations, manufacturing and commercial enterprises. They act strictly in accordance with the regulations of the Ministry of Finance, guided by legal acts and job descriptions.

The main work of an accountant in Russia is to record the company's income and expenses, prepare the relevant documentation, prepare and submit reports to the competent authorities.

Here's what else an accountant does:

  • determining the cost of goods and services of the organization;
  • accrual of payments to the state budget and their implementation;
  • calculation mandatory contributions in off-budget funds and their implementation;
  • calculating advances, salaries, bonuses to employees;
  • the main thing that an accountant should be able to do is to minimize mandatory expenses enterprises.

Today, in order to acquire professional accountant skills, it is not necessary to obtain a higher education. Often, ambitious and careful people, having completed specialized courses, get the desired position without any problems. After this, it is enough to monitor changes in the field and try to improve your skills. Professionals in the field, answering the question of how to become a good accountant, argue that one must constantly learn and expand the boundaries of skills and abilities.

The first representatives of financial specialties appeared in Ancient times. More than 2 thousand years ago in India there were workers who were engaged in diverse accounting in agriculture. In the 14th and 15th centuries, printed books on accounting began to appear. In Russia, the accounting position officially appeared under Peter I. Despite the fact that since then the country's universities have been continuously teaching those interested in this field, it began to gain popularity only at the end of the last century.

What should accountants do?

The contents of the job description affect the accountant’s salary, the level of his responsibility to the employer and law enforcement agencies. If 10 years ago an employee in this field could be assigned an impressive list of responsibilities, today this process is approached more selectively. Only in small enterprises is it not clearly stated what an accountant does. Such a specialist is forced to navigate all areas of the organization’s activities related to numbers and reporting.

Types of specialists and their functions

Before becoming an accountant, it is recommended to decide on the direction of work. The list of job responsibilities, salary, and career prospects depend on this. Career guidance will help you cope with these tasks. By performing simple tests, it will allow you to find out the areas in which the applicant will find it most interesting and easiest.

Types of accountants and descriptions of professions:

  • accountant or junior employee - must understand the basics market relations, accounting systems, tax and commercial legislation. Maintain reporting for small enterprises or certain areas of the company;
  • technician or ordinary employee - engaged in reporting, accounting or analysis of the company’s activities. The minimum you need to know is the basics of auditing, financial and management accounting;
  • economist - these are chief accountants or their deputies with good prospects. They can analyze the company's work, internal audit, and economic accounting. The basic skills of an accountant must be supported by knowledge in the field of banking, the basics of marketing, finance and organizational management;
  • auditor - senior employees who are engaged in external audit and analysis of economic indicators.

Everything that an accountant of a particular group should know can be studied at specialized universities, specialized secondary educational institutions, and courses. According to statistics, only half of the workers in this field have a higher education. Increasingly, young people are trying to learn the basics of their specialty and further improve their qualifications with the help of courses depending on the chosen direction.

Characteristics of a representative of the profession

What an accounting employee should be like depends on the scope of the company’s activities, the goals of the organization and its taxation system, and the specifics of the area of ​​work. In any case, he needs to know the basics of statistics, financial management and credit relations. Knowledge in the field of economic activity, reporting rules, technology and economics of a specific economic sphere, planning and organization of its work is required.

Professional requirements for an accountant:

  • knowledge in the field of accounting and tax legislation;
  • Confident PC skills, in particular Excel and professional programs (1C and others);
  • The average salary of an accountant at an international company is much higher, but this requires proficiency in English (or another foreign) language, knowledge of the basics of IFRS and a permitting certificate.

The desired personal qualities of an accountant are perseverance, patience and endurance, the ability to efficiently perform monotonous and similar work.

Representatives of the professional sphere must be calm, attentive and resistant to stress. You should not even consider a referral if you have diseases of the nervous system, emotional instability, vision problems and chronic headaches.

Advantages and disadvantages of the direction

When considering the pros and cons of the profession, it is necessary to take into account the specialist’s focus on results and his desire to perform his duties in a high-quality manner. Neglect job description not only affects how much an employee earns, but can also cause serious problems with the law.

Advantages of the professional field:

  • stability of work and demand for specialists, including young and without experience;
  • prestige of the field, career prospects against the backdrop of opportunities to constantly improve your professional level;
  • there is no need to constantly sit at work, modern technologies allow you to perform all necessary functions remotely;
  • there are no restrictions on age and gender, having many years of experience is considered a significant plus;
  • the opportunity to change the field of activity to a more promising and profitable one by taking courses;
  • how much an accountant receives depends on him - the figure can increase significantly as the employee acquires additional knowledge and skills;
  • It is possible to run several businesses at the same time.

The disadvantages of the job include the high level of professional responsibility. Errors in calculations can cause financial problems enterprises. Violation of reporting rules may result in administrative fines and criminal prosecution. Another disadvantage is the uneven distribution of the load - in certain periods it reaches such levels that it negatively affects the condition and health of the employee.

Who and where can an accountant work?

Employees of this financial profile occupy responsible positions in small, medium and large businesses. They are in demand in banks and investment funds. Without such employees, the activities of economic sectors, including government ones, are impossible. Accounting workers are needed both in industrial enterprises and construction organizations, as well as in the service or entertainment sector. They are on staff tax inspectorates, pensions and others social funds, insurance agencies, charitable organizations.

How to get a profession

There are several options for obtaining a specialty. The choice affects not only how long to study to become an accountant, but also the employee’s salary level, career paths, position and place of work. Approaches can be combined or applied sequentially to improve your qualifications and expand your list of skills.

Where to study to be an accountant

When deciding on an educational institution, you should study the proposed program and pay attention to its goals. Some schools and universities provide extensive theoretical knowledge, while others rely on the parallel practical use of skills. It is important to initially understand how much a particular type of accountant is typically paid. Otherwise, it will turn out that the time was wasted or, conversely, the basic knowledge for the desired position would be sufficient.

Ways to obtain a profession:

  • specialized courses - from 2 to 6 months - basic knowledge, which is enough for the position of an accountant;
  • secondary specialized educational institution - from 2 to 3 years - obtaining all the basic skills necessary to start a business, but this is not enough to get a position as a chief accountant or his deputy;
  • higher education institution – from 4 to 5 years – university graduates receive the knowledge necessary to conduct accounting activities any direction.

Full-time and part-time presentation of educational material has been supplemented with new methods of teaching disciplines. Now the accounting profession can be obtained in absentia, remotely, by listening to webinars. Taking into account the specifics of the direction, innovative options for teaching subjects are in no way inferior to traditional approaches and are just as highly rated.

What subjects do I need to take to become an accountant?

To enroll in courses, you do not need to provide Unified State Examination results or pass entrance examinations. Secondary and higher educational institutions themselves determine which exams their applicants will take. Most often this is the Russian language and mathematics. Some institutions take into account indicators in computer science, social studies and other humanities.

Salary and career opportunities

A big advantage of this profession is the opportunity to constantly improve your qualifications. This becomes the key to dynamic salary growth and provides opportunities for career development. Ambitious accounting employees are able to occupy high positions in commercial enterprises and government agencies, and combine activities in order to increase financial wealth.

How much can accountants earn?

At the initial stage, an employee’s salary can be 15-20 thousand rubles in the regions and 20-25 thousand rubles in large cities. For experienced employees, these numbers increase at least twice. When changing positions to a higher one, indicators can change 3-4 times.

How much a specialist earns is influenced by the following factors:

  • the scope of activity and profit level of a particular company;
  • the employee’s position and a list of his job responsibilities;
  • statistics of the region and the demand for accounting workers in it;
  • willingness to take on extra work and run several companies at the same time.

In international companies, the salary of a mid-level accountant can be 80-100 thousand rubles. The deputy head of a department receives up to 130 thousand rubles, and representatives of the highest positions in the sphere can count on 180-200 thousand rubles and even more.

An ordinary accounting employee with a higher education, regular certification and accumulation of experience can count on rapid career growth. He is not limited to the post of chief accountant; ambitious employees rise to senior level auditors and financial directors. The salary for these positions depends on the level of the company and often amounts to hundreds of thousands of rubles.