2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
No industry enterprise can do without an accountant, regardless of its size, form of education and number of employees. In the middle of the twentieth century, the coat of arms of an accountant, presented by a theorist from France, was approved.
Designation of the coat of arms
The symbolic recognition of the profession and those people who are involved in a productive business or budgetary organization is marked by the accountant's monogram - the sun, weights and the Bernoulli curve. The slogan "Science, conscience, independence" is engraved on the heraldry. The International Emblem of Accountants is revered throughout the world.
The image of the solar circle interprets the maintenance of accounting documents that regulate material and economic values. The weight symbol shows the balance, and the line symbolizes the reporting of documents, which is carried out forever. Not everyone knows that there is an official coat of arms of an accountant.
The coat of arms appeared in 1946 and after that it began to be actively used by all representatives of this profession. Jean Baptiste Dumarchais is considered the author, he is a French scientist. The original inscription in a circle looks like this - SCIENCE-CONSCIENCE-INDEPENDANCE.
Important profession
Interest in the accounting profession is increasing every year. At the same time, demand from a specialist is also increasing.
Professional accounting qualities, such as objectivity, judgment, conscientiousness, adherence to ethical principles, comply with legal canons and the requirements of the time. The formed integrity of the inner core of a professional dictates the essence of the activity, saturating with special meaning. The coat of arms of an accountant was designed as a sign of respect for such people.
From a professional, attention, clarity of execution, the ability to think outside the box, high diligence, responsibility and deep endurance are required.
The accountant profession is responsibility, independence
Documentation goes back centuries. The development of the economy in countries is closely connected with the advent of the speci alty. Numbers, calculations and accounting brought this work into a separate profession. An international accountant is not just a position, it is a huge responsibility that requires a special approach and knowledge.
Over time, the profession began to outgrow itself - from the simplest calculation of data, it moved to the preparation of documents:
- inflow of funds;
- consumable documents;
- debt and contractual obligations;
- data registration and other accounting documents.
Information documents about the property of enterprises, their partnerships, effective functionality in the market began to appear in the register of cases.
Why do we need thisprofession?
The need for verification and accounting of documents, financial management has been acute for a long time. With the advent of writing, arithmetic developments, the need for reporting began to grow. Therefore, it is not surprising that even the accountants' own emblem was invented.
Strengthening the state system largely depends on the successful development of the economy and production. Accounting can manage these levers and lead to efficiency.
The expression "rich as Croesus" (means untold we alth) arose in the native land of the last ruler of the kingdom of Lydia from the Mermnad family, who ruled BC. He was the first to mint coins of gold and silver. Croesus was known as a fabulously rich man. Even at that time, accountants were needed to control the we alth of the state.
By the end of the 19th century, a society was organized, which included 7 professionals who received the title of "sworn accountant". The title of accountant has become the ancestor for many professions in the economy. The accounting methodology, the correct preparation of declarations, financial documents, the ability to analyze requires special skill from the employee.
Accountant knows everything
The human factor, computer, machine system, accounting require deep knowledge, a special analytical approach and accuracy in business, civil law, cooperation with credit organizations, knowledge of banking, legislative documents in taxation.
Calculation of profit by double-entry bookkeeping tookits origins in Italy. This process involved buying and selling in order to obtain a profitable money supply. Accountants could determine the amount of income, who came up with a double-entry method for this.
The skill of an accountant and science itself cannot be distant witnesses of a developing economy. They are closely connected with mathematical calculations, financial sciences, banking.
The most important advantage of an accountant should be independence from managers, subordinates and other stakeholders. The accountant must be aware of all the "pitfalls" of the enterprise in order to help get out of a difficult economic crisis. And the coat of arms of the accountant can be seen on a holiday that is celebrated on November 10 around the world. But in some regions of Russia this holiday is celebrated on November 21.
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