history of the profession takes in the times of the Incas , who had called kipukamayoki - officials engaged in accounting.In addition, accountants were in the Holy Roman Empire in times of Emperor Maximilian I.
is worth noting that the accounting profession does not exist in its pure form, as enterprises accountants working in various directions : foreign exchange transactions, fixed assets, cash, stock, payroll and many others.As a rule, for the conduct of all financial operations in chief accountant, but in small firms for absolutely everything can meet one person.
Responsibility Accountant very high , because it is responsible for any errors in the calculations.Therefore, qualified representatives of
On the one hand accounting work is strictly controlled by the employer , and on the other - regulations and decrees of the Ministry of Finance .Quite often, the requirements of the owner companies and government bodies contradict each other.Therefore, the accounting profession implies the ability to have a good understanding in the law, as well as the ability to communicate with the Internal Revenue Service.
keepers need to keep in mind the whole financial picture of the enterprise , to know exactly how this or that transaction is reflected in the statements and balance.
As for the specifics of this profession, it has quite a few positive aspects. accounting profession in great demand in the labor market , as it implies a normalized working day.Very often, the accountants have extra money by helping small businesses.Yet it is worth noting the large number of schools where you can get all the necessary knowledge for this kind of activity.
However accounting profession has some disadvantages .For example, legislation changes quite often, in addition, there are contradictions in it, especially in the field of taxation and accounting.Quite often accountants have to follow the instructions of the authorities, even if they are not true for a particular situation.Such activities are strictly regulated and do not leave freedom for creativity.Also errors Accountants lead to fines and other sanctions.It should be called
personal qualities , which must have every accountant.First of all, it must be organized and responsible, as the loss of a document or late delivery of the report can be quite costly for the company.We should also note a good knowledge of mathematics, because the figures accountant faces every day, and only one error in the calculations can be fatal.In addition, a representative of the profession should have a high concentration of attention, diligence and thoroughness .Make sure the accountant should be a very good memory, but special attention should be paid to the ability to remain silent, as the keepers have to keep business secrets.