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Financial experts: the accountants and auditors. Requirements to a speciality.

In connection with prompt changes in the market and in sphere of the legislation, with the adoption of the new Tax code, with transition to the Western standards of book keeping experts in the field of the finance take first places in latest ratings of the most popular trades. On a labor market there were essential changes - demands for auditors and chief accountants have increased.

What are modern requirements to the experts of financial sphere working in industrial and commercial structures? To hold this or that financial post in the company, profile formation first of all is required. Another important condition - work experience in the profile companies in a similar post. Next parameter is the previous place of work.

As for prospects of these experts on labor market unemployment obviously does not threaten financers, at least in the nearest years. Experts predict growth of a level of salaries on 20-25 % at auditors and chief accountants already in the near future.

Let's present you accounting experts of both industrial and commercial organizations and their basic functional duties:

AUDITOR - carrying out of auditor checks, the control of accounts and conducting the account, an estimation of property of the companies and their investments, check of financial status of the company. An establishment of reliability of financial and accounting reports of enterprises and organizations, check of conformity of various financial and economic operations to the current legislation.

CHIEF ACCOUNTANT - a management of accounts department. Conducting the account, control over movement of money resources and commodity and material values and compliance with the law and correctness of official registration of papers, correct both duly charge and transfer of payments, wages, control over execution of the budget, granting of the reporting to tax bodies, optimization of the taxation, the prevention of shortage, illegal expenditure of money resources, infringements of the financial and economic legislation. Makes and certifies papers on shortage and plunders, transfers them to investigatory and judicial bodies.

DEPUTY of CHIEF ACCOUNTANT - replacement of the chief accountant, conducting all ports of accounts department, the control of movement commodity and material values, reports under the VAT, minimization of the taxation.

BOOKKEEPER - carries out the account of the assets, commodity and material values, expenses, sales, settlements with suppliers and customers. Accepts and supervises the primary documentation, reflects in the accounting documentation movement of money resources and commodity and material values, makes charge and transfer of payments in the state budget, charge of wages, various payments and deductions, makes the reporting.

BOOKKEEPER-AUDITOR - performs scheduled and special checks of financial and economic activities of the organizations, being on independent balance. Makes out results of audit, instructs in elimination of the revealed infringements, supervises reliability of the account of money resources, commodity and material values and a fixed capital, observance of estimates, the organization of carrying out of inventories.

BOOKKEEPER-EXPERT - examines (research) of the account of the basic means, commodity-material assets, expenses, sales, settlements with suppliers and customers, reflections in the accounting of documentation of movement of money resources and commodity and material values, charges and transfers of payments, conditions of the reporting, gives motivated conclusion.

BOOKKEEPER UNDER the WAREHOUSE ACCOUNT - conducts the warehouse account, cash operations and registrations of cash documents (waybills, invoices), works with the warehouse program.

BOOKKEEPER-CASHIER - reception and delivery of cash money resources, control of availability of the primary documentation (account warrants), conducting a cashbook, conducting a log-book of the received invoices, book of registration of payment orders and account cash warrants, a typing of payment orders with observance of the stated formulations and requirements of the bank.

BOOKKEEPER under MANUFACTURE - settlements with suppliers, formation of expenses, accounting, controlling of the cost price of production, reporting.

BOOKKEEPER-OPERATOR - work with an accounting database, entering of orders, issuing of waybills, accounts, invoices.

ASSISTANT to the BOOKKEEPER - bank, the primary account, the reporting on funds, calculation of wages.


The HIGH QUALITY STANDARDS and PROFESSIONALISM are combined With HIGH PRINCIPLES of BUSINESS ETHICS.


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