Слайд 1
«An Accountant»
ГБПОУ ТК № 34 Вареник С.С.
Слайд 2The profession of an accountant is one of the most common
and popular, both in the world and in Russia. It’s clear enough. After all, no enterprise today can do without accounting as a way of documentary management of economic accounting.
Слайд 3A little History
Profession accountant- is one of the oldest and one
of the most common. Its first origins go back to thousands of years. 6000 years ago, at a time when people began to purpose fully register the facts of economic life; 500 years ago, when the book was published by Luca Pacioli, and began the understanding of accounting, and finally 100 years ago, when the first theoretical constructions in the field of accounting appeared .
Слайд 4Pros and cons of the profession accountant
In the profession of accountant,
as in all professions, there are advantages: -Demand in the labor market,- mainly a normalized working day,- You can have additional income, for example, to help with the accounting of small businesses.
Слайд 5There are also some disadvantages: - Changes in the legislation, -
Contradictions of the legislation (for example, tax and accounting), - Frequent communication with representatives of state bodies, especially with the tax Inspectors, - it is necessary to follow the instructions of higher authorities, even if they seem wrong in this situation, - the activity of the accountant is strictly regulated and leaves no space for creativity, - the accountant's Errors lead to sanctions, fines.
Слайд 6Functional responsibilities
The typical duties of an accountant include: accounting, tax, management
accounting-on one or several sites; preparation of accounting policies of the organization; interaction with regulatory organizations.
Слайд 7People of this profession should be, first of all, patient, honest,
accurate, emotionally - mentally stable. In addition, he must love the numbers with them he will have to face every day, and the mistake can be fatal.
Слайд 8High concentration, thoroughness and perseverance are also required. It's not bad
to have a good memory and, most importantly,you need to be able to keep silent, as often the accountant has to keep a trade secret.
Слайд 9It is necessary to note that a modern accountant should be
legally competent: know the laws, orders, regulations, must keep track of any changes in the legislation. Today all accounting is automated. With the help of the program "1C", specially created to help in such a difficult matter as accounting and analysis of economic activity of the enterprise, you can quickly get any interesting report for any given period.
Слайд 10With the help of the program "1C", specially created to help
in such a difficult matter as accounting and analysis of economic activity of the enterprise, you can quickly get any interesting report for any given period.
Слайд 11An accountant should have knowledge in the following areas:
Accounting, tax accounting,
financial analysis, audit basics, accounting legislation, IFRS information, basic computer knowledge, 1C, Excel.
Слайд 12Accountant can work in any organization : chief accountant, Financial analyst,
Auditor Consultant, financial Director manager.
Слайд 13Many experts in the field of accounting agree that their profession
does not require any supernatural abilities. The main thing is to like it.
Слайд 14Accounting education is required in financial and credit institutions, insurance companies,
tax-budget and state agencies, at industrial enterprises, in a joint trading companies and heads of enterprises, chief accountants, financial Directors, accountants, managers of different management levels, auditors, teachers of educational institutions. The General requirement is one: excellent knowledge of the requirements and conditions of accounting.