Role of the accountant in activity of the organization

The modern economic market is modified; respectively there are changes in activity of the organizations that affects work of the specialist of accounting service. Such changes influence staff of workers. They affect functions of the accountant.

The role of the accountant has increased in modern economy as, on the one hand, all registration of economic operations has moved to the automated level and, thereby, has facilitated tasks of the practicing accountants, but, on the other hand, the accountant increasingly becomes "the right hand" of the head of the organization.

Now there was such situation that the accountant and the head became more interconnected and interact among themselves on adoption of administrative decisions. Such interrelation assumes adoption of the most effective administrative decision with the smallest expenses and the smallest tax consequences. Especially as the relevance of an accounting profession and in the analysis of economic situations and economic events grows in the administrative sphere, especially at a stage of development of the enterprises.

By means of data of accounting there is possible a generalization of various accounting items as one cumulative complex and also creation of system of indicators which details information on the movement of means and obligations of the organization in his activity.

Commercial activity of the organizations is directed to receiving the maximum profit and at the same time is aimed at the minimum expenses. For achievement of this purpose accountants as accounting is capable to reflect are involved it is continuous and interconnected economic operations the enterprise. He also provides reliability and accuracy of information on the basis of documenting.

We will note important line of accounting when which maintaining there is possible a calculation both the actual, and planned income of the organization at activity implementation. Respectively, in accounting it is necessary to keep account of expenses and revenues of the enterprise and also to exercise accounting control as accounting of income and expenses of the enterprise allows monitoring implementation of all obligations, payments, calculations and also various receipts. Therefore the organizations need accounts department as they won't be able to exist without accountant. Moreover, the further economic fate of the organizations depends on competence of the accountant.

The accountant has to be competent of the profession at rendering of services to various enterprises as he generates financial information for users. Internal and external consumers of registration data hope for the accuracy, objectivity of information and also decency of accountants in implementation of the activity.

The role of the accountant increases in the organization in the period of unstable economy. This results from the fact that only the accountant possesses operational and reliable information about a financial, property status in activity of the enterprise, his financial results. The accountant can make the forecast to development of economical fairish the organization.

The organizations appreciate such accounting employees who can reveal short comings and weak points of financial activity of the organization to which the staff of other departments and also heads most often doesn't pay attention. By means of such valuable employees it is possible to prevent various negative consequences of work of the enterprise further.

Besides knowledge and abilities of the accountant, to him as to the expert, certain requirements from employers are imposed:

• -    education doesn't have to be lower than the highest profile;

• -    possession of accounting programs and also computer tools;

• -    experience on this specialty.

In the organizations such qualities of the professional accountant as efficiency, sense of duty, attentiveness, ability to work with a big flow of information and others are also estimated. All above-mentioned can be referred to necessary and demanded qualities of the accountant.

There are also certain qualification requirements to the accountant:

• -    performance of the direct duties and also ability to advise competently concerning accounting in the legal sphere;

• -    knowledge of the civil and labor law and also federal laws by which the accountant is guided in the professional activity;

• -    ability to keep accounting in electronic form by means of accounting programs and also to make accounting (financial) reports in electronic form.

Thus, it is possible to allocate two groups of requirements which consist of personal qualities of the specialist of accounting service and qualification requirements.

The role of the accountant is also defined by responsibility and sense of duty. An important factor is the accountant's relation to the work, professional duties and also aspiration to development and improvement of the knowledge, skills and abilities in the field of accounting. If the accountant fulfills all abovementioned requirements, then it can be carried to the professional accountant who will have all opportunities for the career development.

The accountant plays an important role in activity of the organization as he will organize and keeps reliable and full financial accounting and also makes accounting (financial) reports on its basis. Such users as are always interested in such data: investors, employers and creditors. Professionalism of the accountant in providing such documentation exerts serious impact on an economic condition of the enterprise, on national economy in general. Thus, the profession role "accountant" is important and relevant in modern economy.