How to be an accountant
Every day an accountant receives a lot of documents that need to be classified, checked and correctly entered into the accounting program. Every month the organization is obliged to pay contributions from the salaries of employees to the pension fund, as well as to social and health insurance funds. It is also necessary to calculate and transfer taxes on time and transfer to the INFS, FIU, FSS and statistical bodies declarations and reports. Therefore, the specialty of an accountant requires responsibility, attention and readiness for monotonous activity. The employee of the financial service must be organized and have an analytical mind.
Legislation changes 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 fees. The specialist must develop all the time: read thematic newspapers, magazines and websites, attend professional seminars and, if necessary, receive additional education in the courses.
Continuous 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, the new employee will have to master various sections of the work: accounting of fixed assets, goods and materials, cash operations, maintaining a settlement account, recording sales, calculating salaries, tax accounting. These sites are present in almost any organization. In addition, each company has its own specificity. For example, production, construction, trade and provision of services imply various accounting methods. Therefore, a professional accountant should be ready to develop all the time and master new areas of work.
The main normative documents, which are regularly addressed by professionals: the Tax and Labor Codes, the Federal Law "On Accounting", the Accounting Regulations, 212-FZ on insurance premiums. You can get actual information from information and legal systems, such as "Consultant" or "Garant".
The accountant should understand various taxation systems: OSHO, ONS, UTII, SPE. Also, a specialist should have an idea of how the main taxes are calculated. This will help to choose the most optimal tax regime for the company and minimize payments to the budget in legal ways.