The accountant provides accounting in the company, the correct calculation of taxes and contributions, the timely transfer of salaries, and also performs many other important matters. Relations with the tax office and various funds depend on his professionalism.
Personal qualities
Every day, the 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 employees' salaries 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 submit declarations and reports to the IFRS, PFR, FSS and statistics authorities. Therefore, the specialty of an accountant requires responsibility, care and readiness for monotonous activities. The finance officer must be organized and analytical.
Legislation changes quite often, and the accountant needs to learn about the innovations in time so as not to make mistakes in accounting and calculating taxes and fees. The specialist is obliged to develop all the time: read thematic newspapers, magazines and websites, attend professional seminars and, if necessary, receive additional education on courses.
Continuous professional development
A young accountant usually knows the basics of accounting, but this is not enough to independently maintain accounting in an 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 transactions, maintaining a current account, accounting for sales, calculating salaries, tax accounting. These sites are found in almost any organization. In addition, each company has its own specifics. For example, manufacturing, construction, trade, and the provision of services imply different accounting methods. Therefore, a professional accountant must be ready to develop and master new areas of work all the time.
The main regulatory documents that professionals regularly refer to: Tax and Labor Codes, Federal Law "On Accounting", Accounting Regulations, 212-FZ on insurance premiums. You can get up-to-date information from legal information systems such as "Consultant" or "Guarantor".
An accountant should understand various taxation systems: OSNO, ONS, UTII, PSN. Also, the specialist should have an idea of how the main taxes are calculated. This will help you choose the most optimal tax regime for the company and minimize payments to the budget by legal means.
