The profession of accountant is incredibly complex and responsible. Here it is important to thoroughly know the theory, and also to be able to apply knowledge in their practical activities.Accountancy Profession: Description
To say that there is such a profession as an accountant in its pure form would not be entirely correct. The fact is that each such employee is responsible for certain financial flows. This is cash settlement, and wages, and warehouse flows, and operations with currency values, and much more. A specialist who is thoroughly versed in each of these areas can take the position of chief accountant and is worth its weight in gold. But let's talk about everything in order.
The accountancy profession is considered to be quite complex and responsible. Its description goes far beyond the usual notions of banal mixing of debit and credit. The accountant is required to maintain all financial records, as well as provide the associated document flow. Also, this specialist is committed to submitting reports to the relevant regulatory authorities. His responsibilities largely depend on the type of activity of the organization (for example, a bank may have an accountant-cashier, and at the enterprise he keeps records of the movement of inventory items). In addition, it is worth considering the work experience and qualifications of the employee.
Accountant salary
This work is quite responsible and scrupulous. We can say that this is the second person in the enterprise after the CEO, because it is through his hands that all financial and material flows pass. In addition, in case of violations, the accountant will be the first to be responsible for them. And therefore, it is quite natural that specialists want to receive a decent reward for such work.
The salary of an accountant largely depends on his qualifications, as well as on the company in which he works. Naturally, in state organizations it will be much lower. If we take the averaged indicators, then, depending on the qualifications, the salary of an accountant can be described by the following figures:
- the first category (initial level, after graduation) can count on salaries of up to 30,000 rubles;
- the specialist receives an average of 45,000 rubles;
- speaking of professionals of the highest category, it is worth noting that their salary can reach 60,000 rubles.
Job descriptions
The profession of accountant involves the fulfillment of a number of duties that are prescribed in the employment contract and staffing. Naturally, it is impossible to establish uniform points for all enterprises, since each of them has its own specifics. Nevertheless, there are a number of certain points that are the responsibility of any accountant:
- work with primary documentation, which includes tax statements, waybills, as well as balance-sheet balances;
- distribution control payroll and charging it to the accounts of employees;
- submission of reporting documents to regulatory authorities in a strictly defined time frame;
- optimization of tax payments;
- documentary recording and execution of income and expenditure operations.
If we are talking about such a position as an accountant-cashier, then he is obliged to keep order magazines and control the computer base related to cash transactions.
Summary
It’s not so easy to write an accountant’s resume correctly, even if you are a qualified specialist. In order to get the desired position, it is necessary to demonstrate their characteristics in the most favorable light.
The first thing worth mentioning is education. Indicate not only the higher or secondary educational institution that you graduated from, but also all the additional courses and seminars that you have ever attended. It will also be nice to attach all supporting certificates.
The experience of an accountant is also important. It is hardly possible to claim high wages if you have just graduated from a university. In the event that you have already managed to work in your specialty for several years, you will be considered a valuable employee.
The accountant’s resume should also contain information on professional and personal qualities. It is important to indicate skills in specialized computer programs, as well as knowledge of relevant legislation. For the accountant, the most important qualities are responsibility, perseverance, stress tolerance and punctuality.
Accounting documents
Documents of the accountant are a written confirmation of the fact of the financial and economic operations. According to their purpose, they can be:
- administrative - contain an order to perform a particular business operation;
- exculpatory - record the fact of a business transaction;
- accounting clearance - contain basic accounts;
- combined - contain the signs of all of the above documents.
In the order of compilation, documents can be primary and consolidated. So, the former reflect individual operations with inventory holdings, while the latter are designed to combine all these indicators.
As for the scope of accounting operations, the documents may be one-time, intended for a one-time execution of a process. If a similar action is carried out repeatedly in an organization, then accumulative documents are used to fix it.
Despite such an abundance of securities, the main document of any accountant is precisely the balance sheet. It reflects all transactions and transaction amounts.
Benefits of the profession
The accountant profession has a number of advantages that encourage applicants to enter universities for training in this specialty:
- qualified accounting personnel are always in demand in the labor market;
- since in most cases the working day of such personnel is normalized, it is possible to plan your personal time in advance;
- as part-time work for the purpose of additional earnings, it is possible to provide accounting services to small entrepreneurs who cannot afford to maintain such an employee in a permanent state;
- the list of educational institutions where you can get the appropriate education is quite wide, and therefore to enter such a faculty will not be difficult with the proper level of training.
Disadvantages of the profession
The profession of accountant, in addition to the positive aspects, also has a number of negative aspects:
- legislation is constantly changing, which also affects the work process;
- even if you have your own idea about the conduct of a particular operation, you should always obey superior managers;
- some points of laws may contradict each other;
- the work is carried out in strict accordance with the regulations and does not tolerate its own creative interpretations;
- in the event of any errors or violations, penalties and penalties relate primarily to the accountant.
Where to get an education
In order to apply for an accountant position in the future, you must receive an appropriate education. The highest qualifications can be obtained at specialized universities.Especially valuable are employees with a narrow specialty and thoroughly versed in it. Also, fundamental knowledge can be obtained in secondary specialized institutions. To work in small enterprises, it is quite enough to complete the relevant courses at which you can get the minimum amount of knowledge. As a result, a certificate or certificate is issued.
Education is, of course, one of the most important points, but the employer is likely to give preference to a more experienced employee. Therefore, do not hesitate to work in small enterprises to get the necessary knowledge and skills, if you want to work in a large company in the future.
