How to be an accountant
Every day, the accountant receives a lot of documents that need to be classified, verified and correctly recorded in the accounting program. Every month the organization is obliged to pay contributions from employees' salaries to the pension fund, as well as to social and medical insurance funds. It is also necessary to calculate and transfer taxes on time and transfer the declarations and reports to the INFS, FIU, FSS and statistical bodies. Therefore, the specialty of an accountant requires responsibility, care and readiness for monotonous activities. A financial officer must be organized and have an analytical mind.
Legislation is changed quite often, and the accountant needs to know about innovations in time so as not to make mistakes in keeping records and calculating taxes and contributions. The specialist must develop all the time: read thematic newspapers, magazines and websites, attend professional seminars and, if necessary, receive additional education in courses.
Continuing professional development
A young accountant usually knows the basics of accounting, but this is not enough to independently keep records in the organization. In the process of work, a new employee will have to master various sections of work: accounting for fixed assets, goods and materials, cash operations, maintenance of a current account, sales accounting, payroll, tax accounting. These sites are present in almost any organization. In addition, each company has its own specifics. For example, manufacturing, construction, trading, and the provision of services involve various accounting methods. Therefore, a professional accountant should be ready to develop all the time and learn new areas of work.
The main regulatory documents that professionals regularly refer to are: Tax and Labor Codes, Federal Law “On Accounting”, Accounting Regulations, 212-FZ on insurance premiums. You can get current information from legal information systems, such as “Consultant” or “Garant”.
The accountant should understand the various systems of taxation: OSNO, ONS, UTII, PSN. Also, the specialist should have an idea how the basic taxes are calculated. This will help to choose the most appropriate tax regime for the company and minimize payments to the budget by legal means.