The complexity and importance of the work performed for an accountant. Specifics of an accountant's work: pros and cons of the profession. Where to get an education

Everyone has problems at work, even the most successful specialists. But work issues always work out one way or another. But employees often take home side effects from their service. Each profession leaves its own mark, and, unfortunately, we ourselves and our loved ones do not always like it. Business coach Pavel Menshikov suggested how to solve the five most common accounting problems.

Suddenly lost interest in work and life

Usually, to outsiders, the accounting profession seems terribly boring. Reports, statements, primary documents of the same type, incomprehensible programs, etc. But we know how interesting it can be, and we know people for whom it is the meaning of life. And in this all-consuming love for the profession, a psychological saboteur awaits.

Olga Petrovna has been working as an accountant for 25 years. Immediately after college, I plunged into the world of accounting and realized that now I couldn’t live without calculations, inspectors and invoices. Time passed, Olechka the cashier turned into Olga Petrovna, the chief accountant, and this venerable and respected lady woke up one morning with the thought that she would not go to work. Olga Petrovna, of course, came. However, mentally she was absent from the service. The apathy did not go away the next day. I didn’t want to go to work, or home, or visit a friend. And Olga Petrovna looked at her subordinates, running into the office with burning eyes and urgent matters, almost as if they were crazy. At some point, the woman had already begun to write an application, but thought about it and asked the management for the first full vacation in many years.

And she did it absolutely right! Because quitting is a very bad way out of such a situation. And the situation is quite common and even typical: Olga Petrovna has emotional burnout syndrome. Where did he come from? Of course, from work. Or rather, from the attitude towards her. As often happens in life, the best turned out to be the enemy of the good. Let me explain my thought.

From the very beginning, our heroine absolutely loved work. She devoted herself to it without reserve, and as a result, work became the only meaning of life. And if work is all you have, then you, of course, will strive to reach unprecedented heights in it. This implies great emotional involvement in official affairs. The body does not come out of a state of tension and stress.

And then who has what margin of safety? Some last for 5 years, others for 25 years. And then comes the inevitable burnout. For some it is marked by a huge scandal at work, for others it comes suddenly and quietly. A person simply ceases to be interested in his profession, and with it his home, his loved ones, and his whole life. After all, in this case, its meaning is work? And if you don’t need it, then you don’t need anything. A burned out person can then go to work for years and live like in a dream. But we are not at all happy with this option.

To begin with, you should determine for yourself that work is just work. With achievements, promotions and so on, it is still just a way to earn a living and realize your professionalism. Therefore, come to work on time and leave at the hour specified in your employment contract. Bags with reports for “homework” are prohibited. Hours of discussion with a friend-colleague about work matters on the weekend - too. Even after leaving work, switch your thoughts to home ones. To be sure, ask your loved ones to keep an eye on you.

But what to do with the abyss of freed time? Spend it on yourself. Walk with your children, husband, dog, go to meetings and exhibitions, read your favorite books, watch good films. It's time to resume an old hobby or start a new one. Make friends who are interested in the same things and join in general discussions. The Internet here provides a limitless field for action - get acquainted and communicate.

As soon as you follow these simple recommendations, life will begin to be filled with meaning. And the crisis that has broken into your relationship with work will gradually fade away. After all, service will remain service, and your inner world will sparkle with bright colors that have long since become dusty.

Colleagues slander that I am a slacker with a huge salary

Accountants cannot be called very sensitive and emotional. But they are people too! And they are subject to the same human grievances and experiences as everyone else. But colleagues from other departments seem to associate an accountant with a dry mathematical function to which everything human is alien.

An employee came to Karina Veniaminovna and asked for some standard certificate. The accountant began to write her out and completely unexpectedly burst into tears. This is approximately how the incident was described to the director. Nobody understood anything; everyone blamed it on nerves and possible personal problems. But the problem was completely different. An experienced accountant accidentally overheard a conversation between female employees who were just discussing her work. The phrases “does nothing”, “rakes in money”, “does his own thing” were heard, and it turned out that Karina Veniaminovna and her cashiers are the only people in the organization who do not know what they are doing and at the same time receive huge salaries. And when the employee came in with a flattering smile and asked for a certificate, the accountant lost her temper.

The problem of undervaluation, and sometimes even undisguised dislike of employees, is familiar to almost all accountants. Every sandpiper praises his swamp - employees, like these short-sighted birds, do not look beyond their duties. They don’t even want to understand how much and painstaking work goes into ensuring that they regularly and without delay receive monthly advances and salaries, and that the entire organization functions without failures!

And the fact that accountants are involved in the financial activities of the company gives rise to such myths and legends that any science fiction writer would envy. To a person who is not familiar with the basic principle of accounting “no primary - no operation,” it seems that if you just want it, any company money will be at your service. Spend - I don’t want to!

Advice to you: tell your colleagues about the work of the accounting department at every opportunity. At a planning meeting, in the dining room, during a smoke break (although smoking, of course, is harmful) - wherever possible. And tell it as if unobtrusively, by the way. And most importantly from the point of view of the results achieved and the overall benefit.

For example, “I agreed with the bank, and next month they will open corporate plastic cards for us - no one will need to come to the accounting department for cash.” Or “we have written instructions for preparing expense reports - now reporting on business trips will be very simple.”

To your superiors, who also do not always want to delve into your work and the effort you expend on it, also do not forget to tell them about your achievements. The director will always be pleased to hear that the accounting department is guarding the company's money. For example, “I figured out how to correctly register purchased equipment in order to shorten the depreciation period and reduce taxable profit - the savings will amount to so many thousands of rubles per year.” The more often a manager hears similar stories from the life of the accounting department, the faster he can decide to increase his salary.

I earn more than my husband, it hurts him

Thank God that an accountant is a profession that, as a rule, pays well. Especially if you are not lazy to storm the career ladder. But even here there is a problem: money can become a real bone of contention for your family.

Marina and Sergey have been married for 15 years. They lived together and raised two sons. Marina worked as an accountant, and Sergei worked as a foreman at a factory. Everything was fine until Marina was promoted to chief accountant: her responsibility and the trust of her superiors affected her. Marina’s salary was almost doubled, and it turned out that she began to earn much more than her husband. At first he laughed it off, made fun of the “new head of the family,” and then began to get irritated when it came to money, get nervous and start quarrels on this topic. Gradually, Sergei really resigned from his duties as the head of the family, refused to go shopping together and make any decisions at all. His only argument is Marinino’s monetary superiority. Result: the family is on the verge of divorce, Marina is on the verge of hysteria, Sergei is deeply depressed.

In modern families - modern from the point of view of past centuries - the problem of changing social roles has increasingly begun to appear. Simply put, a woman begins to earn more, and a man in this regard acquires a certain subordinate position. Of course, men, leaders by nature, do not at all like to be in secondary roles. So much for family discord.

But it is quite possible to correct the situation. The main thing is to approach from the right side. First, explain the situation to yourself. The stereotype of a husband as a head and a wife as a neck was formed not in a year, not in ten years, but in centuries. What can you do if in ancient times women were given a place in a cave near a fire, while men rushed through forests and fields in search of escaping food? Since then, the patriarchal way of life has taken root. Only in the 20th century did ladies finally decide to change the situation and begin to lead professional lives equal to men. Back in the same 19th century, it was unthinkable to see a woman accountant. Now go look behind the ledgers for representatives of the strong half of humanity!

Therefore, Sergei’s suffering is not difficult to understand. It speaks of the pride of the ancestors, militantly rushing towards a huge mammoth. Your task is to convey your understanding to your spouse. We will have to start a separate conversation on this difficult topic.

Maybe this is unnecessary, but I’ll still remind you of the basic rules for conducting such soul-saving conversations. Remember: here is a person who considers himself offended and infringed upon in his natural rights. Therefore, talking from a position of strength (if you suddenly really feel like the support of the family) is not suitable here.

About the author of the master class

Pavel Vladimirovich Menshikov is an expert in improving the efficiency of accounting services, author of the bestseller “Accounting without rush jobs and problems. How to establish effective accounting work”, has many years of experience as a chief accountant.

Both the place and time of the conversation are important. On the run, after a hard day - these are all bad options. Surely you two have some favorite environment: a restaurant, a kitchen, when the children are already asleep, a walk before bed. You need to accurately feel the state of your spouse’s soul. If he is on edge, it is better not to raise a sensitive topic.

When you begin to express your position, do not throw accusations, because your goal is not just to quarrel. State the problem neutrally and offer to solve it together - after all, you are a family. Save your solution to the situation for the conversation. If you earn more, then let your husband take care of other problems. Let spending decisions, saving methods and other joys remain under his control.

And the key point: maybe it’s worth pushing your spouse to think about his own promotion? Often the thought of retraining or additional study frightens people so much that they are afraid to admit it to themselves. Express this thought carefully and offer your support. But not in the form: “I found you a course, I’ve already paid for it, the first lesson is on Thursday, go ahead!” Remember: your task is to get rid of the role of commander.

And leave the commanding voice and, in general, diverse initiative behind the doors at your work. At home, you are a gentle, loving wife, a soft, dependent creature and the very “neck” desired by men. Such a small sacrifice is quite capable of saving an entire family.

I am like a man in a case

High professionalism and dedication to one’s work throughout one’s life are awarded with prizes and certificates for this. But there are no rewards for quarrels with loved ones.

Svetlana Vladimirovna has been in accounting all her life. She was the first to join the company after the founder and to this day manages all the finances of the fairly expanded business. The woman had never worked anywhere other than accounting for a day, and she didn’t want to. And everything is fine: but sometimes misunderstandings arise with relatives. And there seems to be no reason: Svetlana Vladimirovna just wants to restore order every time. “Mom, instructions again!” – the son rolls his eyes. “Sveta, don’t be boring!” - the husband sighs. “Why not nudi? – thinks Svetlana Vladimirovna. “I just suggested making a list of products for a picnic in advance and deciding on expenses and costs...” And it always happens - once you start introducing logic and clarity - everyone gets bored and disperses.

Professional deformation is an insidious thing. Little by little, year after year, work changes our habits, character, even turns of speech. Doctors become cynics, journalists become superficial. But why is accounting deformation bad? The accountant wants to organize everything, sort it into sections, bring it to a common denominator. So that everything is neat, beautiful, reasonable and convenient to use. But those around accountants do not always think the same way. More precisely, they may be counting, but they live in a much freer, more unpredictable and frivolous world.

You ask your husband to buy movie tickets a month in advance, because then you are guaranteed to get good seats at a low price. He resists and assures that in a month you might stop wanting to watch this picture. You reproach your son for his untidy room and the fact that he doesn’t put his clothes in the laundry on time, but he doesn’t want to live like a robot. Always like this. You're nervous, they're nervous, everyone's tense and it doesn't bode well.

Of course, in most cases, the accounting profession is chosen by those who are prone to pedantry and rationality. But working as an accountant sharpens these qualities to the point of complete automation. You may not notice this and dream of putting the whole world on shelves. But believe me, your loved ones are often depressed and angry by this.

And they cannot be judged. After all, humanity is alive because it does not know what will happen in the next minute. The element of spontaneity, surprise, surprise - this is what makes life rich and interesting. Sometimes a heap of plans collapses due to one accident, and then the disappointment is many times greater than if there was no clear plan.

No, I'm not advocating that you give up planning altogether. Just don't take this process to the point of absurdity. You can (and should) plan a vacation with a trip to a beautiful country. But schedule every hour - “from 09.00 to 11.00 we are in the pool, then 15 minutes to the toilet, from 11.15 to 16.25 - a tour of museums, etc.” - already superfluous. More effort will go into developing this strategy and following it.

Give your loved ones the opportunity to live a life that is not ordered and precise, like a clock. And relax yourself - you need to be able to let yourself go from the tight grips of discipline and sometimes become a child. This exercise will strengthen your psyche and prevent you from becoming a “man in a case.”

There is another unsightly side of professional deformation - and it already harms you not as a mother and wife, but as an accountant. The fact is that, in essence, professional changes in personality are caused by the automaticity of the actions that we have to perform at work. You are used to putting everything into folders with dates, and at home you will strive for the same strict order. But this automaticity dulls the creative qualities of your brain. He rightly believes that since everything is already done “as is”, then there is nothing more to invent. Because of this, there are many dogmatists in the accounting world who are unable to relearn the new rules - even if they are a hundred times more convenient. Therefore, listen to your less disciplined relatives and do little reckless things with them. Then you will become the author of more than one successful and elegant accounting solution.

Good luck in working on yourself!

The labor efficiency of employees employed in production teams largely depends on how rationally and justifiably, from an economic and social point of view, the distribution of functions between employees is carried out in the process of their joint activities in production management. Tasks related to determining the range of job duties, responsibilities and rights, establishing clear interaction between individual performers and groups of workers, and the appropriate specialization of each of them cannot be solved without taking into account the nature and content of the work performed, the required specialty and qualifications, i.e. those characteristics that characterize the complexity of work.
Determining the complexity of the work of employees is necessary not only to ensure a rational division of labor, a unified approach to the development of job responsibilities of performers and requirements for the level of their training, but also for a more reasonable establishment of official salaries based on the qualifications of workers and the composition of the work performed.
Practice shows the possibility and feasibility of solving this problem based on the use of uniform industry-wide methodological principles for establishing evaluation factors and complexity indicators developed by the Labor Research Institute.
When assessing the complexity of the work, one should assume that it is performed by an employee who has the necessary qualifications. At the same time, it is not the education and work experience of the employee that are the criteria characterizing the complexity of the work, but the work predetermines the amount of theoretical knowledge and practical experience required for its implementation.
It is recommended to compare the complexity of qualitatively different works on the basis of a unified scheme of evaluation factors. By scheme we mean such a set of interrelated factors that most fully characterizes the differences in the complexity of work with minimal duplication of their values.
The main factors that together have a decisive influence on the complexity of labor are:
- the nature of the work that makes up the content of labor;
- variety (complexity) of work;
- independence in performing work;
- scale and complexity of management;
- additional responsibility.
The share of influence of each factor on the overall assessment of complexity was established expertly and is: nature of work - 30%, variety of work - 15%, independence of work - 25%., scale and complexity of management - 15%, additional responsibility - 15%.
For each factor, possible groups of work are identified according to the degree of their complexity and the criteria (signs) for classifying certain types of specific work into them.
Thus, according to the factor “Nature of work that makes up the content of labor,” 10 groups according to the degree of complexity were identified.
The first group is work that is stereotypical and often repetitive. This is primarily written and graphic work, copying, duplicating and storing documents, processing correspondence, and business and maintenance work. These types of work are usually performed by employees of the office, expedition, pass office, archive, typing and copying office, economic service, etc.
The second group is accounting and control work, performed in accordance with instructions and requiring knowledge of certain rules of calculation and control. This should include work on various types of accounting, reporting and introduction of technical documentation. Their implementation, along with other work, is included, for example, in the responsibilities of employees of the accounting department, warehouse management, human resources department, etc.
The third group is work related to the perception, recording and transmission of information and its transformation, as well as performing calculations when solving engineering and economic problems. These works are usually performed by employees of a computer center, department of scientific and technical information, scientific and technical library, etc.
The fourth group is work on commercial support of production (raw materials, materials, equipment), storage of inventory and sales of products, as well as work related to financial and legal activities, selection, placement and training of personnel. These types of work are typical for employees of the HR, financial, legal, and marketing departments.
The fifth group is work on technical support of production, implementation of repair, energy and transport services, provision of tools and equipment, as well as related to the reconstruction and expansion of production, labor protection and safety precautions, quality control of products and technological processes, compliance with contractual obligations. These types of work are performed by employees of the departments of chief mechanic, chief power engineer, capital construction, technical control, instrumental, transport, environmental, occupational health and safety, standardization, etc.
The sixth group is work on operational planning and regulation of production, drawing up production programs, organizing workplaces and systems for their maintenance, and creating favorable working conditions. Such work is performed by specialists from production and dispatch and planning and economic departments, laboratories of technical information and production management, departments of labor organization and wages, as well as managers of production sites.
The seventh group is work on the design and improvement of product designs, product composition, production technology and equipment, rationalization and invention, creation and testing of prototypes. This work is carried out by leading specialists from the technology and design departments, heads of production process automation services, pilot production, and research laboratories.
The eighth group is work related to all types of analysis of production management and maintenance processes, technical and economic experiments, as well as justifications for planned designs and developments. They are carried out by the heads of the production, economic planning, marketing, technological, design departments, economic analysis laboratory, labor organization and wages department.
The ninth group is work related to the determination of technical policy, the development of long-term development plans in various areas of production and economic activity of the enterprise. These types of work are carried out by managers holding positions of chief specialists.
The tenth group is organizational, distribution and coordination work carried out at enterprises that are not part of the production association, or in the management of the association (plant), which are carried out by their managers or deputy managers.
Based on the factors “Diversity (complexity) and independence of work performance,” 8 groups of degree of complexity were identified in each.
According to the factor “Scale and complexity of management”, 7 groups according to the degree of complexity were identified.
The first group is work related to the management of several performers (up to 5 people).
The second group is the management of divisions that are part of larger ones.
The third group is the management of independent structural units with simple functions and a composition of workers homogeneous in their specialty.
The fourth group is the management of an independent structural unit, which is entrusted with resolving issues that require coordination with industry plans and coordination with related departments of the enterprise, mainly with a homogeneous composition of workers by specialty and qualifications.
The fifth group is work related to the management of an independent division that performs functions that require consistency with industry forecasts and coordination with related departments of the enterprise, with a diverse composition of workers by specialty and qualifications.
The sixth group is management of a group of units, including coordination of their activities.
The seventh group is comprehensive enterprise management.
According to the “Additional responsibility” factor, two types of additional responsibility should be considered - material and moral.
To express qualitative differences in the labor functions of an employee, it is necessary to establish a conditional quantitative measure for each group of accepted evaluative factors of the complexity of concerns, i.e. a certain number of points, and create a scoring scale.
A conditional quantitative measure for each group is established based on five factors characterizing the complexity of the work, their share in the total amount of work and the number of degrees of each factor (see Table 8.1).
Table 8.1. Assignment of works to this or another complexity group for each

Factor	Maximum number of points	Share of factors in the overall assessment	Number of degrees	Degree of complexity of the factor in points
				1	2	3	4	5	6	7	8	9	10
The nature of the work that makes up the content of labor	1680	30	10	168	336	504	672	840	1008	1176	1344	1512	1680
Variety (complexity) of work	840	15	8	105	210	315	420	525	630	735	840	-	-
Independence in performing work	1400	25	8	175	350	525	700	875	1050	1225	1400	-	-
Scope and complexity of governance	840	15	7	120	240	360	480	600	720	840	-	-	-
Additional Responsibility	840	15	7	120	240	360	480	600	720	840	-	-	-
	5600			688	1376	2064	2752	3440	4128	4816	3584	1512	1680

This evaluation factor allows one to differentiatedly identify differences in the degree of influence of individual factors and obtain indicators of the complexity of specific jobs that make up the job responsibilities of employees. At the same time, they are given a partial (for each factor) quantitative assessment. The sum of the received partial estimates for all factors (for some of them they may be zero) will constitute the complexity of the work in question and determine its place on the scale of complexity relative to other works.
After the factors characterizing the complexity of the work and their proportions in the total amount of work have been established, the number of degrees of each factor and a conditional quantitative measure for each degree have been determined, the integral indicator of the complexity of the work included in the employee’s job responsibilities is calculated.
In order for the integral indicator to reflect the complexity of job functions (job responsibilities), and not individual jobs, it is necessary to take into account their labor intensity.
The initial data on the labor intensity of the work is drawn from qualification cards, in this regard, the quality of their completion is one of the main conditions for obtaining objective information; when assessing the complexity, it should be entrusted to qualified performers and monitored by labor specialists.
The cards are filled out according to the data of the personnel department (personal sheets for personnel records, work books), departments of labor organization and wages, and, if necessary, by interviewing employees. The reliability of information about the labor intensity of individual work is ensured by thorough accounting of all types of work, the frequency and time of their completion.
The collection of initial information about the composition and labor intensity of the work and analytical calculations of complexity should be carried out using the form given in Table. 8.2, which is advisable to fill out for each employee position.
The integral indicator of the complexity of labor functions is calculated using the formula, which in general has the following form:

(8.1)
where: Srint is an integral indicator of the complexity of work performed by an employee of the r-th position (in points); Sрi is the complexity of performing the i-th job by an employee of the r-th position (in points); n - the number of works performed; Rpi - the share of labor intensity of performing the p-th position i-job by an employee in the total labor intensity of performing all work; t - number of complexity factors; аpij is the degree of difficulty of the i-th job performed by the employee according to the j-th factor (in points); Bpi is the degree of difficulty in performing the i-th job by employees of the p-th position based on all complexity factors (in points).
Table 8.2 - Composition, labor intensity and complexity of work

	List of work performed	Duration of work (daily, monthly, quarterly)	Approximate costs of working time, days	Labor intensity is the cost of completing this work in one month, person/day.	The share of labor intensity of performing work in the total labor intensity of all work	The degree of difficulty of performing work by factors, taking into account coefficients, points	Degree of difficulty of performing work according to all factors, points	The overall degree of difficulty of performing the work, taking into account the beat. weight of the complexity of its implementation, points
						1st factor	2nd factor	3rd factor	4th factor	5th factor
Total integral complexity assessment

The integral indicator of the complexity of the work performed is calculated in relation to a specific employee position and represents the average value of complexity, since it is composed of the average values ​​of the complexity indicators of individual works and takes into account their average specific labor intensity.
The formation of qualification and job groups of employees is carried out on the basis of the actual total assessment of the complexity of the work assigned to certain employees, on the basis of a developed scale containing groups of equally complex work and the corresponding complexity indicators. Drawing up a complexity scale should be considered as an independent area of ​​work when applying the analytical method of assessment, which is necessary for solving economic problems, in particular when qualifying work by complexity groups, solving issues related to the construction of payment systems and incentives for employees.
The main grouping of employee positions is the qualification division of labor. Studying the content of the work of employees based on the list of their responsibilities provided for in job qualifications, and taking into account the factors of complexity of work discussed above, makes it possible to construct a rating scale. The minimum number of points that determines the complexity of performing the simplest types of work is 688. The maximum number of points calculated for the most complex work is 5600. The ratio between them can be taken as the basis for charging the work performed by employees.
A logical analysis of the general range of work complexity, established using a rating scale, and the results of assessing work of different nature and content revealed the advisability of establishing 16 intervals, reflecting the quantitative relationships of work complexity indicators. Each interval covers a certain range of complexity corresponding to a particular group of work. So, for example, if a quantitative assessment of the complexity of the work performed by an employee occupying a specific position is within the fifth interval, then this position should be assigned to the fifth qualification and job group.
The distribution of work across intervals should objectively reflect the pattern of their complication from one group to another.
The first group of complexity, for example, should include monotonous, simple, regularly repeated work performed according to detailed programs within a highly specialized field of activity. The last group includes complex organizational, administrative and coordination work in all areas of production and economic activity of the enterprise.
The sequence of increasing the degree of complexity of work in groups in accordance with the increase in their integral indicator is determined by a coefficient that is calculated by the formula.

The accountant profession is incredibly complex and responsible. Here it is important to know the theory thoroughly, as well as be able to apply knowledge in your practical activities. Accountant profession: description

To say that there is such a profession as an accountant in its pure form would not be entirely correct. The fact is that each such employee is responsible for certain financial flows. These include cash payments, wages, warehouse flows, transactions with foreign currency assets, and much more. A specialist who thoroughly understands each of these areas can take the position of chief accountant and is worth his weight in gold. But let's talk about everything in order.

The profession of an accountant is considered quite complex and responsible. Its description goes far beyond the usual ideas about the banal reduction of debit and credit. The accountant is required to maintain all financial records, as well as ensure the associated document flow. This specialist is also responsible for submitting reports to the relevant regulatory authorities. His responsibilities largely depend on the type of activity of the organization (for example, a bank may have an accountant-cashier, but at an enterprise he keeps records of the movement of inventory items). In addition, it is worth considering the work experience and qualifications of the employee.

Accountant salary

This work is quite responsible and scrupulous. We can say that this is the second person in the enterprise after the general director, because all financial and material flows pass through his hands. In addition, if violations are detected, it is the accountant who will be the first to bear responsibility for them. Therefore, it is quite natural that specialists want to receive decent remuneration for such work.

An accountant's salary largely depends on his qualifications, as well as on the company where he works. Naturally, in government organizations it will be significantly lower. If we take average indicators, then, depending on qualifications, the salary of an accountant can be described by the following figures:

• the first category (entry level, after graduation) can count on a salary of up to 30,000 rubles;
• a specialist receives an average of 45,000 rubles;
• Speaking about professionals of the highest category, it is worth noting that their salary can reach 60,000 rubles.

Job Descriptions

The profession of an accountant involves performing a number of duties that are prescribed in the employment contract and staffing table. Naturally, it is impossible to establish unified points for all enterprises, since each of them has its own specifics. However, there are a number of certain points that are the responsibilities of any accountant:

• work with primary documentation, which includes tax statements, invoices, as well as balance sheets;
• control of the process of distribution of wage funds and its accrual to employee accounts;
• submission of reporting documents to regulatory authorities within strictly established deadlines;
• optimization of tax payments;
• Documentary recording and registration of incoming and outgoing transactions.

If we are talking about a position such as an accountant-cashier, then he is required to keep order journals and control the computer database related to cash transactions.

Summary

Writing an accountant's resume correctly is not so easy, even if you are a qualified specialist. In order to get the desired position, you need to demonstrate your characteristics in the most favorable light.

The first thing worth mentioning is education. It is worth indicating not only the higher or secondary educational institution from which you graduated, but also all additional courses and seminars that you have ever attended. It would also be a good idea to include any supporting certificates.

The experience of an accountant is also important. It is unlikely that you can qualify for a high salary if you have just graduated from university. If you have already worked in your specialty for several years, you will be considered a valuable employee.

An accountant's resume should also contain information about professional and personal qualities. It is important to indicate skills in working with specialized computer programs, as well as knowledge of relevant legislation. The most important qualities for an accountant are responsibility, perseverance, stress resistance and punctuality.

Accounting documents

The accountant's documents represent written confirmation of the fact of a financial and business transaction. According to their purpose they can be:

• administrative - contain an order to carry out a particular business transaction;
• acquittals - record the fact of a business transaction;
• accounting registration - contain basic accounting records;
• combined - contain the features of all of the above documents.

According to the order of preparation, documents can be primary and summary. Thus, the former reflect individual transactions with inventory items, while the latter are designed to combine all these indicators.

As for the coverage of accounting transactions, the documents can be one-time, intended for the one-time execution of a particular process. If a similar action is carried out repeatedly in an organization, then cumulative documents are used to record it.

Despite such an abundance of papers, the main document of any accountant is the balance sheet. It reflects all transactions and transaction amounts.

Advantages of the profession

The profession of an accountant has a number of advantages that encourage applicants to enroll in universities to study in this specialty:

• qualified accounting personnel are always in demand in the labor market;
• since in most cases the working day of such personnel is standardized, it is possible to plan your personal time in advance;
• as a part-time job for the purpose of additional income, you can provide accounting services to small entrepreneurs who cannot afford to maintain such an employee on a permanent staff;
• The list of educational institutions where you can get an appropriate education is quite wide, and therefore enrolling in such a department will not be difficult with the proper level of preparation.

Disadvantages of the profession

The profession of an accountant, in addition to its positive aspects, also has a number of negative aspects:

• legislation is constantly changing, which also affects the work process;
• even if you have your own idea of ​​​​carrying out a particular operation, you must always obey your superiors;
• some points of laws may contradict each other;
• the work is carried out in strict accordance with the regulations and does not tolerate one’s own creative interpretations;
• In the event of any errors or violations, penalties and penalties apply primarily to the accountant.

Where to get an education

In order to qualify for an accountant position in the future, you must obtain the appropriate education. The highest qualifications can be obtained at specialized universities. Employees who have a narrow specialty and thoroughly understand it are considered especially valuable. Fundamental knowledge can also be obtained in secondary specialized institutions. To work in small enterprises, it is enough to complete the relevant courses, where you can obtain the minimum required amount of knowledge. As a result, a certificate or certificate is issued.

Education is certainly one of the most important aspects, but the employer will most likely prefer a more experienced employee. Therefore, do not hesitate to work in small enterprises to gain the necessary knowledge and skills if you want to work in a large company in the future.

An accountant is an employee who, in fact, does not bring actual profit to the organization, but acts as one of the cost items. But this does not mean that such an employee is useless. On the contrary, the correctness of the company’s documentation largely depends on how effectively the accountant works. Submitting reports to the tax service without it is also impossible. Let's consider what they can be to stimulate him or celebrate successes.

What kind of comments are there?

First of all, the amount of remuneration is affected by the number and severity of comments made against the accountant. After all, the efficiency of the processes occurring in it often depends on the work of the company’s settlement service. Serious flaws may lead to a decision not to issue a reward.

As seen, bonus criteria for accounting employees consist not only of positive aspects. The following errors can reduce the level of reward (see table):

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Effective work

Coherence of actions, absence of serious mistakes - these are the criteria for bonuses for accountants that businesses should use. It is impossible to completely avoid shortcomings and mistakes in such activities. And here the question is not even about the flaws themselves, but about the speed of their elimination and possible consequences.

To determine the efficiency of the accounting department, you need to take into account the presence of fines from supervisory authorities for late submission of reports and incorrect filling out of documents. If any error was corrected by an employee on time, then we can assume that he is working for the benefit of the organization. For example, an updated tax return was promptly filed.

An accountant, at his core, is a seasonal worker. After all, before submitting reports, the workload increases many times over, and rush jobs often occur. Any reports submitted late will result in fines. During such periods, additional responsibilities are added to the usual ones: filling out reports, sending them, collecting the necessary information.

Labor participation rate

When there is only one accountant working at an enterprise, he receives the entire amount of the bonus due. If there are several such workers, then it is distributed among them. Based on who did and how much, the labor participation coefficient is used.

However, rewards may be needed unexpectedly. So, accountant bonus, sample the calculation of which is best done in advance should also be the case if he performs the duties of another employee who, for some reason, was absent or did not perform all of his functions. If you do not give any reward for this at all, the employee may refuse to do extra work that is not part of his duties.

Payment for additional features

Sometimes accounting employees have to perform additional tasks. And extra labor costs must also be paid.

For example, very often such employees have to correct documentation brought by other employees several times. And assistance in eliminating errors is not the direct responsibility of an accountant.

Many managers often go straight to an accountant with primary documents. And he has to make corrections, explain what exactly was done wrong. At the same time, these functions must be performed by managers. They are the ones you should contact to check your papers. And only after receiving approval, the documentation should be sent to the accounting department.

Practice shows that often this work is performed by an accountant. This takes away time that could be spent processing primary documentation, studying laws, analyzing or writing reports. If such a situation occurs, the accountant's bonus can be increased by reducing the remuneration of managers. That's why bonus indicators for an accountant do not have clear boundaries.

Training other employees

Often an accountant has to teach something to a new employee or an employee entering his position. Bonus for chief accountant, sample which can be developed by the organization independently, in this case it occurs most often. Since it is he who has to pass on his knowledge to others.

Acting as a mentor, the employee performs functions unusual for him. A competent employer in such a situation always pays a bonus, developing unanimity and a desire to help each other. If one of the accountants wants to quit, other employees will be able to teach the newcomer everything he needs.

You have graduated from college and are ready to get a job as an accountant. But you don’t know what you will need in this profession. What are the main difficulties of the accounting profession?

If you are an aspiring accountant, you will undoubtedly face many challenges in your work. Before you gain experience in this profession, you will need to work hard on all the declarations, reports and documents. At the moment, one of the main difficulties of an inexperienced accountant is the changing legislation of the Russian Federation, which contains many tricks and traps not only for an inexperienced and novice accountant, but even for a trained lawyer. Many experienced accountants also make mistakes. After all, for example, the submission of an annual report is strictly conditioned and limited by the time frame provided for by the current legislation of the Russian Federation.

For failing to submit a report on time, the accountant will have to pay a fine and receive a reprimand. Typically, novice accountants do not ask their colleagues for advice and try to learn everything on their own. This is by no means a bad thing, because you can only learn how to work and gain experience from your mistakes. Also, a newly-minted accountant needs to get used to order, because any certificate, receipt, check, declaration, invoice should be put in a separate folder for business matters. In order to become a professional accountant, knowledge alone is not enough; you also need a lot of practice. In fact, this is why most employers in their job advertisements indicate work experience as a mandatory requirement. You also need to improve yourself: attend professional lectures and seminars, go to the accountants forum more often with questions, search for topics that interest you on the Internet.

Then you will be able to make fewer mistakes when working with documents. For accountants, there is now a lot of useful software that helps them in their work, for example: a widget - a collection of laws and articles that an accountant needs to know, an online VAT calculator, frequent reminders about outstanding tasks. The profession of an accountant also requires confident knowledge of office programs, because every day an employee who is not fluent in software loses valuable time solving his everyday problems associated with mastering a new program. The accounting profession is not as easy as it is made out to be. A person who works with documents and finances must be punctual, decent, correct and, of course, accustomed to order. Only a person with such professional and personal qualities can make it in this difficult profession.