Getting To Grips With Accountancy


The role of an accountant in business development
The emergence and development of the accounting profession dates back to the time when the first relations of exchange of production between individual participants in economic activity began to take shape, when there was a need to calculate the time spent on production, labor, material and financial resources.
The evolution of the accounting profession is inextricably linked with the development of crafts, trade, agriculture, with a change in the organization and content of labor, as well as the forms, methods and techniques of accounting(

For a long time, there was a process of standardization and unification of accounting rules. The work related to the consideration of living and materialized labor was gradually allocated to a special field of activity, and the practical design of the accounting profession was taking place. For a long time, the role of an accountant was limited solely to the accounting of property, production and trading operations, the calculation of financial results. To some extent, an accountant acted as a registrar of business operations(

The creation and development of the economy led to changes in the nature of the work of an accountant. His work becomes creative, analytical, and his results largely influence the financial situation of the organization.

The resulting variation in accounting allows the accountant to take a creative approach to his work: to make more optimal from the point of view of the specific business situation, the recording of transactions on the accounts And this expands the range of possibilities and increases the responsibility of the accountant for the accounting procedures being carried out.

Today, more and more time from the accountant takes tax calculations. The need to replenish the revenue side of the budget requires reliable and complete information about business entities. The main source of such information is accounting, the data of which is the basis for the calculation of financial indicators, the amount of taxes, extrabudgetary payments and other necessary calculations.

In order to properly organize and keep records, an accountant must have the appropriate qualifications. And the owner is interested in such an accountant who correctly keeps records, pays taxes promptly and correctly, gives a reliable picture of the organization’s true financial, property, production position, because he, the owner, is responsible for the results of the business with his capital by name(