In the conditions of a highly developed system of commodity-market relations and the prosperity of various forms of business, the need for skilled workers who specialize in accounting is growing every day. It is important to note that the accountant is not just an employee of the financial department of the enterprise, it is an essential element in controlling the correctness and material stability of the whole mechanism of your business.
Accounting in the enterprise is the most important link in the formation of economic policy, a business tool, one of the main mechanisms for managing production and marketing of products. It contributes to the improvement of the organization of production, operational and long-term planning, forecasting and analysis of economic activity. On the basis of the accounting analysis, the development trend of the enterprise can be determined.
Accounting allows you to present a complete picture of the property and financial condition of the company. It contains comprehensive synthetic and analytical information on fixed assets, material, labor and monetary resources, which allows you to manage the process of economic activity and monitor the implementation of the plan for profit.
The value of accounting as one of the means of managing a modern enterprise is determined primarily by the fact that it is one of the sources of economic information necessary for making management decisions. The chief accountant is responsible for the correct and complete presentation of this information.
The work of an accountant is multifaceted and requires a large range of knowledge. The competence of such an employee includes the accounting and control of the main, economic, commodity and material assets of the enterprise, the costs of production and sales of goods produced, as well as various operations in relations with customers. Thus, an accountant is a kind of controller of the entire financial activity of an enterprise, designed to create optimal combinations of material costs in order to obtain the greatest benefit.
Together with the ability to operate with financial flows, an accountant should have knowledge in the field of processing accounting information using a computer. Payments to the state budget, contributions to the pension fund and the social insurance fund, payroll, etc., also require special attention. From the point of view of the uniqueness, the accountant profession has several related specialties. The fundamentals of accounting are also characteristic of such specialists as an economist, tax inspector, financier, and even a teacher in an educational institution.
The main difficulty in the profession of an accountant is becoming a state of constant concentration, concentration, as well as the availability of sufficient background knowledge in such disciplines as mathematics, computer science, economics, computer science, statistics and finance. Moreover, frequent checks of reports to the tax authorities require a high level of stress tolerance, integrity and excellent computational and analytical skills.
All accounting functions are fairly easily programmed on a personal computer, since accounting has its own specific language for coding economic activities and economic means. The vocabulary of this language is the chart of accounts for accounting.