Accountant: job description and place of work

The article analyzes the job description and professional standard of an accountant. The duties and the scheme of training the profession are characterized. It is also important to figure out how much an accounting employee earns.

The profession of an accountant enjoys a well-deserved prestige in modern society. Its importance has only grown in recent decades, for the reason that the turnover of money has increased significantly and has only become more ramified. Contrary to the expectations of some, as it were, experts, this specialization is not going to die away.

The very history of the emergence of the accounting profession is rooted in almost time immemorial. We can only say that certain elements of such activity were already characteristic of the ancient treasurers and managers of estates, managers of various projects and enterprises. Not a single ancient or medieval enterprise, from shipyards to taverns, from palaces to the postal service, did not manage without financial turnover. But the full growth of the need for accounting appeared only in the 15th century.

Then two significant events took place: for the first time the self-designation of the qualification "accountant" (understood as "diligent scribe") was officially introduced and a system of double accounting appeared. Obviously, this is due to the growth of commercial turnover, which foreshadowed the collapse of the feudal economic system. In our country, accounting was officially born, like many other areas, in the Peter the Great era. But only after the abolition of serfdom, it began to develop quite actively. For many decades, tense debates of accounting theorists were raging, including about in which units it is correct to keep the same accounting. Gradually, however, these discussions calmed down or took on a more mundane character and today are only of historical interest.

It should be noted that until the outbreak of World War II, the accounting profession was considered the prerogative of men. Only the need for mass mobilization and the large number of deaths, as well as an acute shortage of forces in the industry of different countries, changed the situation radically. Now the situation is gradually changing again, but this time in the sense of rejecting an unambiguous representation in general. For persistent and motivated people, accounting for material values ​​and money can become a stable source of wealth.

For all the relevance of this specialization, it is not suitable for all people. Of course, the very idea of ​​constantly working in warmth and comfort, and not with your hands, appeals to many. But you must immediately take into account that an accountant is not a position where you can relax intellectually. Moreover, you will have to deal with constant nervous and psychological stress. When the reporting period approaches, or auditors come, or the tax service visits the organization, when a large project begins and ends, you will have to work in a particularly stressful mode.

There is no doubt that the accounting profession is in high demand. However, the level of requirements for such specialists only rises from year to year. Now they should be aware of the most relevant information technologies and information security methods. A bad accountant who, in addition to his main job, does not study constantly changing legislation, regulations of ministries and departments, tax, banking and judicial practice. The relatively high level of payment is counterbalanced by such disadvantages as:

• direct financial responsibility;
• strict exactingness on the part of the management;
• the high cost of even small mistakes;
• the danger of being involved in criminal schemes, money laundering and embezzlement of the organization's money.

A typical instruction manual for this industry identifies the different roles of an accountant. They register any obligations of the enterprise (organization) and receipts of funds to its account. Also, all obligations of third parties and organizations that have not yet been fulfilled are recorded. Almost all the time, the accountant is also working with cash. It is through the accounting department that requests to banks go through to provide extracts, various payment orders.

Also functional tasks of accounting departments include:

• calculation of taxes and control of their payment;
• preparation of forms of documentation for their work and for third-party employees (individuals);
• operations with off-budget funds;
• preparation of reports on finance, material assets and taxes for managers of various ranks;
• assistance to other financially responsible employees and departments in inventory;
• immediate notification of the management about all disputes and conflicts, about problematic and difficult cases.

But the circle of things that an accountant needs to do does not end there either. So, it is he who will have to calculate the exact amount of wages for individual employees in general and the staff in particular. At the same time, neither tax payments, nor incentives, nor exemptions and deductions should be missed.When an audit or tax audit is carried out, the accountant is simply obliged to become its full participant, helping to establish the real situation, but also observing the interests of the organization. He should, finally, notify all managers and other employees about the change in accounting procedures and the circulation of funds - in that part that applies to each employee.

It is natural that accountants are also given extensive powers to accomplish the assigned tasks. They can include:

• putting forward reasoned proposals regarding the accounting and spending of funds;
• personal participation in meetings and other meetings where decisions on financial and general issues are discussed or announced;
• prompt notification of all newly started and curtailed projects, about their freezing and resumption, about the real progress of these projects;
• obtaining information about the actual provision of services, production of goods;
• coordination of documents related to competence, or refusal to endorse them (in case of violation of the law or dubious schemes);
• making recommendations on saving funds or additional sources of their receipt;
• advanced training at the expense of the employer and with his active assistance (provision of free time, manuals, premises, inviting lecturers);
• refusal to perform tasks in case of obvious danger to life and health.

The financial accountant will be responsible if:

• abandon in whole or in part their stipulated duties;
• violate the established safety standards, work and rest regime;
• will allow waste or misuse of funds;
• violates commercial and other secrets protected by law;
• does not execute an order or other order issued by the organization's management in the proper manner (if these orders and orders themselves comply with the law).

Special attention should be paid to the professional standard established for the accounting profession. It states that its representatives are obliged to prepare such reporting and general documents, according to which the results of the activities of organizations and their divisions are clearly traced. They also control the accounting kept by subordinate specialists, and also check the accuracy of the figures provided by other financial personnel. A huge part of the working time is occupied by the preparation of primary documentation, without which it is impossible to draw up final reports.

"Just an accountant" is sure to understand:

• legislation;
• current and canceled, but previously relevant regulations;
• rules for the use of computer technology;
• forms and methods of property and money accounting;
• labor legislation;
• plans and correspondences of accounts;
• rules of bank document flow and interbank transfers;
• norms for calculating taxes;
• schemes of documentary registration of economic life.

A higher-level specialist - an accountant of the 1st category - should know much more. Employees with secondary vocational education are rarely hired for such a position. However, there are usually no standards for seniority.

To comply with the 2nd category, you will have to not only graduate from a specialized university, but also work in a specialty in a lower rank for at least 3 years. Although for individual entrepreneurs and most other organizations the use of professional standards is not necessary, most often, for convenience, they are guided by these standards.

Already familiarity with the main points of work in the specialty shows that future accountants must immediately tune in to higher education. Of course, you can take the simpler college exams, unlearn, work 3 years, and go into category 1.But then it will become practically a ceiling, and for a higher grade you will have to finish your studies, albeit according to an accelerated program. For some people (primarily economists, but also representatives of other related specializations), retraining is available in a shorter time. It will also be easier for those who have already mastered the university course in:

• jurisprudence;
• information technology;
• other specialization (but then it will be possible to take the post of chief accountant only after additional working off for 2 years in the profession).

It is obvious that those who have a diploma from institutes and universities definitely win in the labor market over those who can only confirm secondary education. There is no need to talk about those who graduated from the courses, even if they are relatively long. Therefore, the usual normal training period is 4 or 5 years. In addition to mathematics and the Russian language, other subjects have to be taken at a high level.

Employment without work experience is becoming more difficult every year. In addition to reducing the number of real vacancies, job seekers are also trapped by scammers. The need to take inexperienced people to the enterprise arises:

• with an urgent need for a specialist (for example, if the staffs are expanding dramatically);
• in cases of organizing internal training according to their own standards - usually in large companies;
• if cooperation is established with trusted accounting courses or another educational institution.

Some difficulties even for qualified people are caused by the transition from a private company to a budgetary institution. You will have to start work with mastering the plan of financial and economic activities. Also important are budget murals for the following years. Finally, you will need to decide on the codes of financial security. In the commercial sector, however, you often have to work on settlements with suppliers, and this is a whole science, the development of which is useful to devote as much time as possible already in the learning process.

Some people get an additional specialization as an auditor. In such a case, they often have to travel and go to various firms and offices in order to familiarize themselves with the documentation on the spot. It is worth considering that the audit practice has a pronounced "seasonality" - as soon as the time for regular tax payments and filing of declarations approaches, and also immediately after that, the load rises sharply.

You can work in:

• shops;
• advertising companies;
• construction firms;
• educational institutions;
• medical and veterinary organizations;
• industrial enterprises;
• agricultural enterprises;
• insurance companies;
• travel agencies;
• energy industry.

The career ladder can be much easier if you study your activities thoroughly, as well as learn how to correct mistakes. Experienced, well-established professionals are able to gradually become chief accountants. After working in this position, you can move to the post of CFO or Director of Strategic Development, or head the procurement department. It is also possible to change the profession to:

• auditor;
• financial controller;
• financial analyst;
• broker;
• credit controller;
• accountant-consultant.

It is extremely difficult to determine exactly how much an accounting employee receives per month. There is a great difference between different regions and industries, between organizations of different industries and companies of unequal scale. The salary of novice accountants and experienced professionals can differ by 2-3 times. About half of all vacancies involve a salary of 20,000 to 45,000 rubles.About of the ads contain an indication of salaries from 45,000 to 60,000.

Only a small number of companies can qualify for payment on average 75,000 or more. A somewhat large number of accounting vacancies with a salary of 100 thousand rubles or more are open only in Moscow. On average, for other regions, the rates are as follows:

• St. Petersburg - 40,000;
• Perm - 28,750;
• Tyumen - 37,500;
• Krasnodar - 28,500;
• Kazan - 26,000;
• Nizhny Novgorod - 23300;
• Volgograd and the region - 20,000 rubles.