What should an accountant know?
The profession of accountant is one of the most popular and most sought after in the modern labor market. Every day, employers place on employment exchanges hundreds of job openings in the field of accounting.
Recruitment of accounting personnel must be approached very seriously, because mistakes and lack of professionalism of employees in the preparation of accounting and tax reporting can result in significant fines and sanctions from regulatory authorities.
The head of the organization and the head of the recruitment service must clearly understand what the accountant needs to know, what requirements must be presented to applicants for this position.
Accounting specialists are usually hired to perform accounting functions in one or several areas of work. Organizations often require accountants for the following areas:
- cash and checking account;
- payroll accounting;
- settlements with debtors and creditors;
- cost accounting and income from the production of goods, works, services;
- accounting for value added tax (VAT).
With a small amount of work, an accountant of an enterprise can combine functions, conduct operations on several accounts.
Requirements for an accountant
The main requirements for candidates for the position of an accountant are:
- The presence of secondary vocational education in the specialty "Accounting" (or special training courses for accountants). Higher education is not a prerequisite, but it will be a competitive advantage for an applicant for a vacancy.
- Confident use of a personal computer, knowledge of specialized programs (for example, 1C or another accounting program used in this organization), skills in working with information and legal systems (for example, Consultant, Garant).
- Having at least minimal work experience.
In addition, some employers make a number of suggestions regarding the personal qualities of the applicant to the specialists of this profession. These include: diligence, punctuality, accuracy, attentiveness, ability to work with a large amount of information. This is what an accountant should know and be able to do.
Requirements for the chief accountant
It is well known that finding a good accountant is not easy. But even harder to find a competent chief accountant.
The chief accountant is one of the key positions in the company. He has the right to sign the second financial documentation, is responsible for organizing the accounting of the company, manages the accounting department, forms and delivers various, including tax, reports. In small companies, the chief accountant independently performs all accounting work to reflect the financial and economic activities of the enterprise.
In order to find the most competent specialist for this position, it is necessary to determine what the chief accountant should know, what professional skills and knowledge he must possess.
The requirements for company managers in this category of professionals include:
- The presence of higher education in the specialty "Economics, accounting and control" (additional advantages of the candidate may be his certificates of advanced training, as well as a certificate of professional accountant).
- Knowledge of all accounting standards and tax laws.
- Confident possession of all the necessary accounting and information and legal systems.
- It also requires experience as a chief accountant in other organizations.
In addition, the necessary personal qualities for applicants for the vacancy of the chief accountant are responsibility, diligence, efficiency, attentiveness, decency and conflict-free.