Accountant

profession history

"Accountant"

during the absence of accounting automation, there was a significant layer of accountants among the accountants of a large accounting department of an enterprise — workers who kept data on one or several strictly demarcated accounts, and it was characteristic that the double-entry mechanism was not individually used by each of them, the correspondence of accounts was not conducted, which often led to errors in the subsequent balance sheet performed by the chief accountant or his deputy

Kipukamayoki (quechua khipu kamayuq, "official in charge of the bale" or "one in charge of the bale"), accountants of Tauantinsuyu, created and decoded the nodes in the bale. Kipu was used for the first time in the history of mankind to use such a method of accounting as a double entry

1. General characteristics of the profession

Takes into account income and expenses, draws up accounting records. Prepares and submits reports to the tax inspectorate and other inspection organizations. Makes accounting calculations of the cost of production (works, services), makes the accrual and transfer of payments to the state budget, contributions to extra-budgetary funds, staff salaries, taxes, etc. The work is strictly regulated by instructions, decrees and decrees of the RF Ministry of Finance.

2. Requirements for the individual characteristics of a specialist

A high level of attention is required; calculating analytical skills; RAM; propensity to work with numbers; emotional stability; the desire to improve the professional level; propensity for systematic work with literature; perseverance; principled; accuracy; concentration; perseverance; patience; demanding; pedantry; a responsibility; organization

3. Medical contraindications

The work is contraindicated for people who have: diseases of the nervous system; abnormalities in the psyche (excessively high degree of anxiety, excitability); vascular dystonia with severe headaches (hypertension, migraine); severe vision diseases.

4. Related professions

Tax inspector, economist, teacher in an educational institution, financier.

This is the official term of the International Association of Accountants. According to the standards adopted by this international organization, the following professions are referred to as “professional accountants”: chief accountant, auditor, financial director and tax consultant.

Famous Accountants

• Pacioli, Luca - the founder of accounting
• Cotrulli, Benedetto
• Galagan, Alexander Mikhailovich
• Yezersky, Fedor Venediktovich
• Sablin, Mikhail Alekseevich
• Rudanovsky, Alexander Pavlovich
• Alexander Koreyko - character of the novel I.Ilf and E.Petrov "The Golden Calf"