The role of an accountant


The role of an accountant in enterprise management

Concept, characterization of the profession of an accountant, the main areas of accounting activity. Basic rights and duties of an accountant, his responsibility. Accounting, its role in the management of the enterprise. General provisions of the accounting policy of the enterprise.

Who is an accountant?

The profession of an accountant has always been necessary and important, and in recent years it has become more prestigious. The accountant is aware of the organization’s affairs, as he must reflect in the accounting financial and business operations and properly take advantage of benefits, using professional knowledge in the field of taxation, optimize taxes. From his ability depends on the correctness and completeness of the calculation of the amount of taxes and fees, as well as possible penalties for the late and incomplete transfer of them, so many managers respect the accountants and trust them. Accounting for the economic facts of life is carried out by the accounting service (accounting), headed by its chief accountant, but sometimes the organization has such a small staff that all of its affairs is carried out by one accountant in this case, the functions of the chief accountant are assigned to it.

Accounting – an integral part of the activity. Accounting objects are constantly affected by external and internal factors, including tax legislation, that is, at different points in time, accounting objects can be perceived and interpreted differently, different accounting methods and methods are applied, that is, the processes in which the objects participate. All this requires constant monitoring, analysis and control. Hence the relevance of the profession of an accountant.

The relevance of this profession is justified by the fact that the accountant profession is aimed at managing the movement of financial resources and, in some cases, at regulating financial relations arising between economic entities in the process of movement of financial resources. The question of how to skillfully lead this movement is just behind the accountant.

The main areas of accounting activity are: cash, fixed assets, foreign exchange transactions, payroll, warehouse.