Accountant (German: Buchhalter, Buch - book, Halter - holder) is a specialist in the field of accounting. Currently, the profession is important, no enterprise can do without it.
The word "accountant" originated in the late Middle Ages. In 1498, the Holy Roman Emperor Maximilian I appointed Christopher Stecher as "accountant".
An accountant is a specialist who works according to the accounting system in accordance with the current legislation. His tasks: pay taxes on time and correctly, report to government authorities and company owners, organize work with clients and partners of the organization, monitor the financial condition of the enterprise, and so on.
An accountant must be a mathematical genius. The rest will come with experience and practice. Not certainly in that way. You don't have to be a genius. The profession, first of all, requires "iron endurance" from a person. It is important to have mathematical skills, to have an analytical mindset. An accountant must be able to see ahead - to foresee what results this or that action can lead to. The ability to independently make decisions in this profession is also necessary. To some extent, he, as a specialist, is responsible for the distribution and investment of the firm's money.
The profession of an accountant is routine and does not require retraining. Accounting rules and regulations have not fundamentally changed for a long time. But tax legislation changes almost constantly - almost every day. Therefore, you need to closely monitor legislative changes, since the efficiency of work depends on this. Accountants are forced to constantly improve their qualifications and engage in self-education. In addition, there are computer programs that are used in accounting that require a lot of time from a specialist to study them. The routine work of an accountant can be called for the reason that it requires scrupulousness, perseverance, attentiveness, and multiple checks of documents.
The accountant will always be financially secure. It is easy for a young specialist to find a high-paying job. Today, there is a saturation of the labor market with the aforementioned specialists. It takes good practice to become a top-notch accountant. A young specialist needs to be prepared for the fact that he will not find a job right away. Employers give preference to people with experience and good references, because the work is very responsible.
An accountant has no career opportunities. The only possible prospect: to become a chief accountant, receiving a small increase in salary. Yes it is. With great diligence, high qualifications, having earned a name for yourself, you can become at most a chief accountant. Additional education is required to get a CFO position. However, the increase in salary is not that scanty. In addition, the chief accountant plays an important role in the company, sometimes being one of the key figures in the company.
Accountants are callous people, unresponsive, not interested and do not perceive anyone or anything except numbers. The myth arose because of the specifics of the job. Accountants at work have to be immersed in the world of numbers, as focused as possible, even sometimes somewhat detached from the cultural and social life of the company. But outside the office, these are completely ordinary people and nothing human is alien to them.
Accountant is a female profession. The accounting profession has no gender orientation. But mostly women work as accountants. Men choose more finance and accounting, audit, etc. - what is more profitable and in demand at this time. Although men sometimes become accountants.
The accountant always submits reports on the last day. The point is not in the laziness of workers in this profession, and not in the desire to take revenge on the tax inspectors, but in the specifics of the work itself. This is especially true of such documents as: VAT declaration, balance sheet, property tax. These documents, as a rule, are handed over in recent days, as they depend on the documents of the counterparties (one of the parties to the contract in civil law relations), in which some "tails" always emerge. Those who submit these papers before the last day of the calendar are required to subsequently write a revised tax return (which is a "main", "initial" tax return, but with a note on the title page that the declaration is revised). Therefore, on the last day at the tax offices there is always an influx and long queues.
An accountant hates tax inspectors. In most cases, this is the case. Sometimes it even comes to fights. In the magazine "Raschet" No. 9 for 2005, there was a message that in one of the inspections in Nizhny Novgorod, the accountant who came to the inspection for a certificate lost his nerves, and he attacked the tax inspector with fists.
An accountant and a computer are incompatible things. There are a lot of tales and anecdotes on this topic about "computer-aware bookkeepers". But these days, bookkeepers are pretty good at PCs. Accountants are more afraid (their fears are well founded) that nothing happens to the computer: data is not lost, settings are not lost, especially when it comes to the annual report. So they are reinsured once again, calling system administrators as "guardian angels".
The accountant must understand the specifics of the business in which he works. This is what every director dreams of, but this level of awareness is not the responsibility of an accountant. The main function of a specialist is to work with documents and data. Providing them on time is the concern of the director of the company. The main thing is that an accountant must know the specifics of the application of various taxation regimes for an enterprise and accounting operations.