What an accountant does at work: job responsibilities, skills, job specifics and professional standards

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Accountant is one of the most demanded professions in today's labor market. What does an accountant do at work and what are his responsibilities? Every enterprise, large or very small, must have an accountant who pays employees, prepares tax returns, draws up documents with counterparties, and also performs some other functions.

Types of work

As a rule, those companies where the income allows you to support several accounting specialists hire employees in certain areas:

• cashiers;
• primary accountants;
• on salary;
• for fixed assets;
• on warehouse and tax accounting;
• on relations with counterparties;
• chief and deputy chief accountant.

It is the chief accountant who bears the main burden of responsibility andis responsible for the accuracy of data, the correctness of reporting and payment of tax fees. This is a highly qualified specialist who has thoroughly studied the intricacies of legislation and is well aware of the activities of his subordinates. What does an accountant responsible for one or more areas do at work? Keeps records of the activities entrusted to him.

Workplaces

Everything that an accountant has to do at work differs slightly from the type of activity of the enterprise. The same specialist can find a job in almost any company, from a kindergarten to a multinational holding. Of course, some duties and requirements may vary, but the essence of the work remains the same, so any employee can quickly fill gaps in knowledge and join a new team.

In terms of prevalence and employment opportunities, the accounting profession is almost a win-win: every business, regardless of size, type of activity and profitability, needs accounting services, so finding a job is not difficult even in the midst of an economic crisis.

History of the profession

The first accountants in the history of mankind appeared in Ancient India. The main functional duties of an accountant of that era included accounting for agricultural activities: the cost of sowing and feeding livestock, wages for seasonal workers, harvesting and selling it to customers.

The first accounting books appeared later - in the 15thcentury, thanks to the Roman emperor Maximilian. During this period, the first book on accounting was written, which described the functions of an accountant. It was called "On Accounts and Records", and its author was the Italian Luca Pacioli. In the Russian Empire, this position appeared only three centuries later by decree of Peter the Great.

Responsibilities

Responsibilities may vary slightly in each specific company, but the main functions always remain the same. So what should an accountant do at work:

1. Keep a record of primary documentation: draw up cash documents, invoices, waybills, personnel documentation. As a rule, documents are drawn up electronically using a specialized program, and then printed on paper.
2. Charge and pay wages, as well as taxes and fees associated with it.
3. Keep tax records. Prepare reports to NI and other regulatory government agencies.
4. Interact with banking and credit organizations.
5. Inventory.

In some companies, the accountant is required to minimize taxes and fees, but such activity is usually outside the authority of this specialist and should be assigned to the financial director.

Depending on the size of the company, all functions can be performed by one single person, but if the amount of work is large, it should be distributed to several specialists. Functional responsibilities of an accountant in the budgetorganizations tend to be more monotonous, standardized and monotonous than commercial firms.

Applicant requirements

Most employers have the following requirements for job candidates:

• completed higher education in the speci alty;
• knowledge of tax laws and national accounting standards;
• work experience - this indicator can vary from 1 to 5 years;
• excellent knowledge of computer accounting programs, as well as spreadsheet and text editors;
• depending on the specifics of the activity, knowledge of foreign economic activity, a foreign language, customs legislation, the ability to communicate with representatives of regulatory authorities may be required.

Also, the work of an accountant requires such personal qualities as patience, diligence, punctuality, accuracy and stress resistance. The ability to quickly learn and adapt to changes in legislation is also extremely important, as new rules and legislative initiatives are released almost weekly.

How to become an accountant

To thoroughly understand what an accountant does at work, it is not necessary to graduate from a university with a degree in Accounting. Economic and financial faculties are also considered specialized. You can also master skills in special courses, as a rule, such training lasts about 6 months, and graduates receive the entire amount of knowledge necessary for work. The career of an accountant young professionals usuallystart as an assistant. Such work allows you to understand the essence of duties, polish the acquired skills and begin to successfully apply them in practice.

Professional Accounting Standard

This document is approved by the Ministry of Labor and is a "road map" of the profession. It describes what an accountant does at work, qualification requirements, required level of education, skills, experience. This standard is applied in budgetary organizations without fail, and in commercial firms it serves only as a recommendation. Most employers are not familiar with this document and are guided by their own requirements and wishes.

The position of an accountant is quite complex and involves a high level of personal responsibility. However, this profession pays well and is widespread enough that the job seeker will never have difficulty finding a job.