Now the prestige of the accounting profession has increased dramatically, as evidenced by a steady investment in highly qualified accountants in the labor market and, therefore, an increase in the number of educational institutions and special courses where accounting personnel are trained. With the registration of new commercial and non-profit structures, the number of vacant posts of the chief accountant is also constantly growing. Today, the chief accountant is the most sought-after economic specialty. They can be any accountant who knows all parts of the accounting and has the courage to take on certain responsibilities.
The areas of professional activity differ in the specialization of accounting work:
pedagogical and research accounting activities.
Financial Accounting. In accordance with professional requirements, a specialist in financial accounting must have a higher accounting or financial education. The main task of an accountant for financial accounting is to collect, prepare, systematize and summarize information that provides accounting and registration of facts of economic activity, their cost measurement, current grouping and preparation of financial statements. Financial accounting is carried out in order to obtain information by both external and internal users. Since financial accounting is strictly regulated and subject to established accounting regulations, an accountant is required to comply with financial and tax law.
Management Accounting. A management accountant must also have a degree in economics. The task of the accountant for management accounting is to provide the management of the organization with the information necessary for making management decisions. For effective organization and prevention of theft, an accountant participates in the planning of income and expenses, budgeting and cost control. His responsibilities include monitoring the correctness of documentation and the preparation of internal reporting.
Tax accounting. The tax accountant in accordance with the requirements of the Tax Code of the Russian Federation organizes the accounting of income, expenses and taxable items for the purpose of calculating tax payments and drawing up tax reports. The tax accountant provides the tax authorities with the documents necessary for the calculation of taxes, and also fulfills the legal requirements of tax authorities regarding taxation and tax accounting. A tax accountant must also have a university degree in economics.
Chief accountants, accountants for financial, management and tax accounting must confirm their professional competence and training by passing certification to obtain a qualification certificate of a professional accountant.
Budget accounting. Accountants working in organizations financed from the budget, as well as in financial institutions, specialize in budget accounting, which, on the one hand, is part of the accounting system, and on the other hand, is characterized by a special regulatory framework. The current stage of development of budget accounting in the Russian Federation involves the unification of its two traditional sectors (accounting for budget execution and accounting in budget institutions themselves) and the transition to a single chart of accounts. On the basis of budget accounting data, therefore, accounting in each budget institution, the state balance will be formed. This will provide an opportunity to present information to internal and external users on a qualitatively new basis.
Banking accounting. The specifics of the activities of banking and other financial and credit organizations predetermined the creation of appropriate rules for accounting and reporting. Despite the principle of double-entry business operations, banks are guided by their own accounting regulatory framework, which made it possible to single out bank accounting into an independent area of professional accounting activity.
Audit activities. In the course of economic development, entrepreneurial activity was singled out from the accounting professional activity, aimed at independent verification of accounting and financial reporting of organizations. This activity is called auditing. In order to engage in auditing, a specialist must have, in addition to higher economic education, an auditor qualification certificate and be a member of a public association, a self-regulated professional organization of auditors.
Pedagogical and research activities. The need for training of accounting personnel has identified the allocation of teaching accounting activities in an independent professional area. Russia has already established a fundamental school for training accountants in various educational institutions. Many universities prepare accountants, providing the needs of specific industries and regions. To train future accountants, the teacher must be highly qualified,
have a degree of candidate or doctor of economic sciences and take part in research and practical activities. The teacher’s accountant should teach the student how to work with regulatory documents, special literature and accounting skills, how to apply their knowledge in practice. Accounting is an economic science that predetermines the selection of research activities in this area. Today in our country, many economists are engaged in the theory and methodology of accounting as an independent field of economics.