Professionogram of an accountant in labor psychology. Test work professiogram of an accountant. Features of professional activity

Sociological professionogram

ACCOUNTANT

Introduction

Any organization, regardless of the number of employees and the field of activity, uses accounting services, be it a “coming” accountant or a dedicated staff unit of the company, or perhaps an entire department. And if an ordinary person may not attach much importance to this profession, then any manager will tell you that a lot depends on the clearly defined work of an accountant, and it is almost impossible to overestimate the contribution of accounting to the successful development of an enterprise.

“Have you been to the accounting department? I’ve been in the accounting department - there are numbers everywhere, numbers, both small and large, very different, but in the end everything fits together! Accounting! Surprisingly interesting! Do you know who these lines belong to? ! So, in a concise form, masterfully, he described the work of accountants.

The word “accountant” comes from German back in the time of Peter I and means “book study.” After all, previously the receipt and expenditure of inventory and cash were recorded in a special book.

The accounting profession is one of the oldest. Already in ancient India there were accountants for accounting of agricultural production. The first printed books appeared in the 14th and 15th centuries, and among them “Treatise on Accounts and Records” by Italian mathematician Luca Pacioli - the first book on accounting.

A hundred years ago, the first theoretical constructs in the field of accounting appeared. In a primitive society, where the economy was no more complicated than our household, everything that could be written down was remembered without writing it down, and the result of labor was insignificant and therefore obvious. Initially there were no numbers. Counting was replaced by notches that were made on tree branches, on animal bones, on cave walls, and even on rock surfaces. A particularly interesting data carrier was the ropes on which knots were tied. Subsequently, papyrus, baked clay tables - “bricks”, parchment, wax, wood, and paper became carriers of information. In Greece and Rome they used wax tablets, copper boards, leather, canvas, parchment, papyrus, in Galia - ceramic tiles and pottery shards, in Peru - ropes. Ancient Egypt can already be called, to a certain extent, if not the birthplace of accounting, then at least the birthplace of inventory of current material accounting and control. The ancient Greeks kept records mainly on tablets whitened with plaster. Papyrus was sometimes used, but it was very expensive. Clay shards were used for rough notes. Greece became the birthplace of the first calculating device - the abacus - a calculating instrument in the form of a tablet or stylus, reminiscent of a modern abacus. The board was divided into strips or columns along which counting marks were moved or shifted, indicating certain monetary units, as well as units of measure and weight. It was in Greece that money first appeared in the form of coins. The history of accounting is mysterious, because no one can accurately determine the time of its origin.

In the early 90s, during the formation of new market relations, the accounting profession, more than ever before, became one of the most popular in Russia. For a smart, meticulous and experienced accountant, the head of any company is ready to give, as they say, “half a kingdom.” The accountant performs work on various types of accounting (accounting for fixed assets, material assets, production costs; settlements with suppliers and customers, payroll, taxes, etc.) Receives and controls primary documentation for the relevant types of accounting and prepares it for accounting processing . Accountants record fixed assets, material assets, and production costs. To carry out the financial activities of the enterprise, they make payments to suppliers and customers. Since all financial activities of an enterprise are recorded in documents, the accountant compiles, accepts from other organizations and controls primary documentation for various types of accounting and prepares it for accounting processing. Taking into account the financial activities of the enterprise, the accountant controls all its most important functions. Conducts an economic analysis of production processes, as a result of which reserves are identified, losses and non-production expenses are eliminated.

The work of an accountant is dangerous, difficult, fun, and important. All over the world, many people consider the profession of “accountant”, as well as accounting itself, to be boring, dry, difficult, but if you look very closely, this turns out to be completely different:

Know that accounting is a science, -

The most interesting thing!

He will teach you how to manage

prepare documents,

Receive money in the bank

So as not to lose money.

It is profitable to invest funds,

Solve the issue with profit.

So that interest income

A modern accountant, especially the head of the accounting department, needs extensive knowledge, erudition, and a creative approach. He should know not only the basics of general theoretical disciplines, economic analysis, planning, finance, money circulation, and the fundamentals of management, therefore all the interviewed experts believe that special education is necessary for an accountant.

Specialists with more than 30 years of experience recall: “Previously, accounting could be mastered on the spot. Today this is practically impossible.” “In the context of constantly changing tax and other legislation, you need to have excellent command of the subject of your activity, so today it is desirable to have not only a secondary specialized education, but also a higher education.” “Special education is mandatory. An accountant has a wide range of responsibilities, each area of activity requires a narrow specialization, so we study constantly, engage in self-education, and take advanced courses.”

The required level of education is primary, secondary vocational or higher education.

In the Komi Republic, specialists in the profession of “accountant” are trained in professional institutions of various levels of education.

Career prospects are associated with promotion. They are: accountant, senior or leading accountant, deputy chief accountant, chief accountant, auditor.

Accounting in construction is a separate caste with its own laws, traditions, and workshop characteristics. Without solid experience in accounting, it is difficult to master this profession perfectly and it is equally difficult to make a serious career. To become a chief accountant - the right hand of a manager - you need to know the entire range of financial and accounting operations. According to the surveyed professionals, it is now possible to make a career at a young age.

Related professions: economist, PC operator with knowledge of accounting, tax inspector, bank employee.

Features of professionals and professional activities

Features of professionals

The priority of the accounting profession is determined by the interests of the state and the needs of the owner, therefore the requirements for an accountant are constantly increasing.

All respondents noted that an accountant is “a responsible and organized person. He simply does not have the right to forget or lose documents, or not submit reports on time.” Carrying out constant calculations, the accountant must constantly monitor himself, checking and recalculating some of them several times. He should not make mistakes, since his mistakes can lead to very serious consequences and affect all employees of the enterprise. The accountant constantly feels this burden of responsibility for the correctness of the calculations he makes.

The work of an accountant is associated with constant emotional stress. Therefore, he needs not only accuracy, high concentration and perseverance, but also a high level of emotional and volitional stability.

An accountant must have arithmetic skills as he has to constantly deal with numbers and calculations.

Working with documents and reports requires high concentration of attention, because the danger of errors in calculations is very high and without good attention it increases many times over. It is also desirable to have a good memory, developed logical thinking and “be able to keep your mouth shut.” There was also the following opinion: “Our profession does not require any supernatural abilities. The main thing is that you like her.”

All the professionals interviewed, without exception, claim that the accounting profession leaves its own special imprint on the individual. Most consider this a positive imprint: “I take everything into account, I plan more often than I act unexpectedly. This has a positive effect on my life,” “Character becomes balanced, and the ability to predict income and expenses develops.” “Over the years, I have developed the habit of translating everything into numbers.”

The profession develops and shapes such personality qualities as accuracy, responsibility, perseverance, patience, perseverance, pedantry in work, honesty, justice, and the ability to self-control.

In professional communication, it is important for an accountant to be principled and demanding.

Medical contraindications: work is not recommended for people suffering from diseases of the nervous system and mental disorders (excessive suspiciousness, anxiety, excitability), vascular dystonia with severe headaches (hypertension, migraine).

Features of professional activity

An accountant works in a department that deals with economic and financial activities. This department is called "Accounting".

The workplace of a modern accountant is equipped with computer and computing equipment. Modern accounting programs greatly facilitate his work and make it efficient.

An accountant working in a construction organization has the following positions, according to the company's staffing table: chief accountant, deputy chief accountant, senior accountant, accountant.

The chief accountant is the head of the accounting apparatus. This is a highly qualified specialist with organizational skills. He manages the organization of accounting for all financial and economic activities of the construction organization. Organizes control over the rational and economical use of material, fuel and energy, labor and financial resources during the construction of facilities, monitors the safety of the organization’s property, takes measures to prevent unproductive expenses and losses, violations of financial discipline and other abuses, analyzes financially together with other services -economic activities of a construction organization. The chief accountant acts as state economic control in relation to the employees subordinate to him.

The senior accountant organizes the work of the accountants subordinate to him for control and accounting in a certain area of accounting, summarizes the data, draws up established generalized reporting on their basis, and conducts its economic analysis. The senior accountant is the head of the materials accounting group, organizes accounting, carries out control and economic analysis, draws up reports on balances, receipts and expenditures of all types of material assets for all sections of construction projects. It takes into account material assets by individual names, nomenclature numbers (each name of the material is assigned a number, which, along with the name, is indicated in the primary documents), prices and costs. He uses computer technology in his work: The accountant reports directly to the chief accountant, his deputy or senior accountant. He is entrusted with the functions of maintaining the registration of incoming invoices; carrying out operations for receiving and issuing invoices in strict accordance with established regulatory documents, rules, maintaining a log of their registration; on maintaining a general directory of the enterprise's clientele.

An accountant's workday is standardized and usually similar to one another. For an accountant, everything is planned in advance and must go according to plan. The workload is heavy and it is impossible to postpone until tomorrow what needs to be done today.

Each accountant is responsible for his own area of work, but at the same time interacts with other areas of accounting, so the work of an accountant can be called not only individual, but also collective.

An accountant must have a good command of construction terminology in order to communicate on a professional level with other specialists of the enterprise or organizations.

Professional contacts are associated with obtaining information, documents from other accountants and management. The accountant coordinates the timesheet data and the estimated cost of the work performed with the head of the production department. Coordinates with the chief mechanic the timing of technical inspection, vehicle insurance, and depreciation periods for parts. Together with the chief engineer, he writes off materials and keeps records of excess consumption of materials. Superintendents come with reports for the materials used, workers from the construction site - to order special clothing.

The salary of an accountant in the construction industry is from 6 thousand rubles. It depends on the status of the organization in which the professional works, on the level of his qualifications, and the position held. The professionals surveyed are relatively satisfied with their salaries.

According to respondents, the chief accountant receives 3-4 times more than his subordinates. In budgetary organizations this difference is much smaller.

Labor market

Accountant is a profession that is always required. As long as the state exists, and with it the tax system and financial reporting, there will remain a demand for the accounting profession. Over the past 5-7 years, the demand for accounting workers has been quite stable. Its nature, volume, and requirements for specialists are changing, but the demand for specialists remains.

The apogee of demand for accountants came in the nineties, when cooperatives began to form, privatization began, various types of property appeared, and the taxation system changed. Firms needed specialists for accounting, oriented towards a market economy, which did not exist then; working accountants and young specialists, due to the changed situation, found themselves in almost an equal position - both had to learn.

Industrial production was reduced and engineers were laid off. As a rule, women forced to retrain chose the popular profession of “accountant.” Learn a profession through courses or on your own. Then, after completing short-term courses, it was possible to find a well-paid job. As a result of this time, there remains an opinion that becoming an accountant is quite simple and accounting is a profession that does not require high qualifications. There is an opinion, but it is clear that the boom of non-professionals has passed.

What does an employer require from an accountant today? Experience in a specific field of activity, good command of one of the accounting programs, knowledge of tax legislation, ability to minimize the tax base. An accountant usually works as part of the accounting department of an enterprise, where accounting functions are divided and performs one of them, for example, preparing payroll statements for the issuance of wages, calculating income tax for each employee, deductions from wages for all types of insurance and to various funds . However, the accountant must be fluent in all types of accounting in order to be able to replace other members of the accounting department if necessary.

The accounting profession is most popular among women, although men also work as accountants in the construction industry.

According to forecasts of the Ministry of Economic Development of the Republic of Kazakhstan, in Syktyvkar until 2010 there will be no need for accountants with primary vocational education.

According to the Employment Administration for the Komi Republic, there is a bank of vacancies for the profession of “accountant”. However, getting a job is quite difficult; mainly chief accountants are required.

All professional risks in activity boil down to the fact that dishonest work by the accounting department can lead to the financial collapse of the enterprise, to

Its functions are varied. For example, he calculates wages, keeps records of material assets, calculates the cost of production or tax deductions, and makes settlements with suppliers and subcontractors. Usually specializes in one of the functions of accounting, but must navigate all its types.

This profession is characterized by a low level of communication; its representatives contact not so much with people as with financial documents. Sometimes young people get the impression that an accountant is a person who “handles a lot of money.” However, in fact, he does not manage the funds, but only scrupulously formalizes in documents any movements of material assets (decisions about which are made not by himself, but by his superiors).

The accounting profession is one of the mass professions; it is in demand in a wide variety of organizations. These specialists can work in the accounting department of any institution, in large firms and banks, in enterprises in the departments of economic planning and analysis. Small organizations often do not have an accountant on their permanent staff, but temporarily invite one from outside, since it costs them less. There are quite a few firms specializing in providing accounting services to other organizations.

The profession implies a higher or secondary specialized economic education (in reality, people without a higher education will most likely only be able to find work as an assistant accountant). It is necessary to know the economy, current legislation in relevant areas, and the rules for maintaining different types of financial records.

Among the psychological qualities an accountant needs is accuracy, responsibility, concentration, patience and perseverance, and a love of monotonous work. A good accountant has very high attentiveness, the ability to self-check and self-control (after all, any mistake he makes is fraught with losses and other serious troubles). It is important that this specialist is able to inspire trust among employers, since he has access to all aspects of the financial activities of the company, so no one will want to hire him if he comes across as an unreliable person.

The demand on the labor market is quite high, but finding employment for young specialists still often poses difficulties. Firstly,
employers almost always require work experience; secondly, due to the prestige of economic education, there has been an “overproduction” of accountants. If successfully employed, these specialists can count on an income level slightly higher than the average salary in industry.

Career growth is possible both along the administrative line (for example, becoming a chief accountant at a large enterprise or head of a branch in a bank), and through a transition to other, more prestigious and highly paid economic specialties (for example, experience as an accountant helps to become an auditor or financial analyst). A thorough knowledge of financial accounting rules helps when managing your own business.

Content
Introduction...................... ........................... ..................................... ................ ............. ...3
1. General characteristics of the profession............................................................... ...... ..................4
2. Type and class of profession...................... ....................... ....... .............................. .......5
3. Contents of the activity.............................................................. .. .............................. ....5
4. Requirements for the knowledge and skills of a specialist..................................... ......7
5. Requirements for the individual characteristics of a specialist..................................8
6. Working conditions......................... ..................... ......... ......................... ........... ......8
7. Medical contraindications..................................................... .........................9
8. Basic education................... ............................... ... .............................. .............9
9. Paths to obtaining a profession............................................................... ...... .............................9
10. Areas of application of the profession........................................................... ...... .................10
11. Career prospects................................... .................... .......... ...............10
12. Scheme of professionogram......... ............................. ....... ....................... ...........eleven
Bibliography............. .............................. ..... ......................... .......................13

Introduction
A professionogram is a generalized reference model of a successful specialist in a given field. In essence, it should be a set of scientifically based standards and requirements of the profession for the psycho-physical characteristics of a specialist, his personality, professional knowledge, skills and abilities. Unfortunately, we can say that at present there is no complete and high-quality set of professiograms, even in relation to the most widespread professions, which is caused by a number of objective reasons. The first of them is the high cost of such work, since the creation of even one high-quality professiogram requires the hard work of a whole team of specialists - both psychologists and experts in this profession. The second reason is the huge variety of specialties within one profession, which results in the need to create a whole range of professiograms for many professions. Profession plans, as a rule, are created either within the framework of regional Career Guidance Centers or by personnel managers of large enterprises. The fact is that when conducting professional selection for important positions, you simply cannot do without a professionogram. In order to hire the best one out of several candidates for a position, you need to clearly understand what qualities this specialty and this workplace require of an employee. Therefore, even a sketchy professional chart is better than none. Another question is that the HR manager has to regularly improve the bank of professions and make the necessary adjustments to it until he determines the most important requirements of the profession for the person who is engaged in it.

1. General characteristics of the profession
Despite the rapid and long-term development of the accounting profession abroad, in our country the accounting profession has become popular only since perestroika. Now accountants are in demand in companies of any level - public and private, small and large. The more developed the country's economy, the better the accounting business and state control over it, the greater the demand for professional accountants.
An accountant (translated from German as a book holder) is a specialist who reflects the financial activities of a company in special accounting documents. It is important to note that an accountant is not just an employee of the financial department of an enterprise; he is an essential element of monitoring the correctness and financial stability of the entire economic mechanism of the company.
The work of an accountant is multifaceted and requires a wide range of skills. The competence of such an employee includes accounting and control of the main economic, inventory and material assets of the enterprise, costs of production and sale of manufactured goods, as well as various operations in relations with customers and suppliers. Thus, an accountant is a kind of controller of all financial activities of an enterprise, designed to control the expenses and income of the organization.
Along with the ability to operate financial flows, an accountant must have knowledge in the field of processing accounting information using a computer. Particular care is also required in maintaining payment transfers to the state budget, contributions to the pension fund and social insurance fund, payroll, etc.
The main challenge of being an accountant is the need to be constantly focused and concentrated on doing your job (after all, mistakes cannot be made in accounting), as well as having knowledge of disciplines such as mathematics, computing, economics, computer science, statistics and finance. Moreover, frequent audits of reporting to tax authorities require a high level of stress resistance, integrity and accounting and analytical skills.
Advantages of the profession: demand in the market, clarity and structure of work.
Limitations of the profession: monotony of work, high professional responsibility.

2. Type and class of profession
The profession of an accountant belongs to the “Man – Sign” type, it is associated with working with sign information: texts, numbers, formulas and tables; it requires developed logical abilities, the ability to concentrate, developed attention and perseverance, and the ability to operate with numbers.
The accounting profession belongs to the “executive” class, because it is associated with the execution of decisions, work according to a given model, compliance with existing rules and regulations, and following instructions; requires organization, diligence, and the ability to deal with specific problems.

An accountant can work in any company, organization or institution. It must reflect all financial activities of the company in special accounting documents.
The primary task of an accountant is to bring order to financial accounting. Accountant responsibilities: payroll, preparation of financial reports, preparation of documents for regulatory authorities, preparation of tax documents, etc.
An accountant must be well versed in both legal and production issues; he must clearly represent the technological and business operations reflected in the records and figures. At the end of the next month, the accountant draws up a report: he calculates the amounts recorded in the cards, and enters the results into the balance sheet. Reporting is used by financial, banking and statistical authorities.
The accountant is responsible for maintaining staff, financial and cash discipline; estimates of organizational, economic and other expenses; safety of accounting documentation; registration and delivery of them in the prescribed manner to the archive. The work of an accountant is strictly regulated by instructions and legal norms.
Dominant activities:
- accounting for fixed assets, inventory, production costs, accounting for product sales, results of financial and economic activities (determining the amount of profit), settlements with suppliers and customers, for services provided, etc.;
- acceptance and control of primary documentation for the relevant areas of accounting (checking the legality of their preparation, completeness of records, correctness of the specified meters, accuracy of signatures) and preparing them for counting processing;
- grouping received documents according to certain characteristics;
- conducting an economic analysis of economic activity and providing information on the activities of individual divisions and the enterprise as a whole;
- identification of enterprise reserves and sources of losses based on reports;
- elimination of losses and non-production expenses;
- accrual and transfer of payments to the state budget, contributions to state social insurance, funds to finance capital investments, wages of workers and employees, taxes and other payments and payments, as well as deductions of funds to economic incentive funds, etc.;
- carrying out the function of preliminary control (identifying the feasibility and necessity of performing operations for issuing and receiving money, inventory and other valuables);
- preparation of monthly, quarterly, annual reports on the results of work and their presentation in a balance sheet;
- participation in inventories (comparison of available materials, cash, settlements and payment obligations with data from accounting documents);
- ensuring the safety of accounting documents, their execution in accordance with the established procedure for transfer to the archive;
- use of modern computer technology in work.

To successfully master the profession of an accountant, basic knowledge of economics and mathematics is required.
A qualified accountant should know:

A qualified accountant must be able to:

Qualities that ensure the success of professional activities (professionally important qualities):

An accountant can work either independently or in a team that may consist of several specialists. Most often, representatives of this profession work indoors. These can be offices of companies and organizations, and other premises. The work takes place mainly while sitting, using a computer and special programs. As a rule, this is a quiet and calm activity; the work of an accountant rarely involves business trips or contacts with a large number of people.
An accountant rarely has a large area of freedom in his activities. On the one hand, he can make his own decisions within the framework of the assigned tasks. On the other hand, he is often limited by the requirements and standards of his profession and wishes for the final result of his work. The work of an accountant is associated with eye strain and increased responsibility.

Medical restrictions for an accountant:

In the presence of these diseases, work in the accounting profession can lead to deterioration of health, as well as create insurmountable obstacles to mastery and growth within this profession.

As a rule, the accounting profession can be obtained in institutions of secondary and higher vocational education.

9. Paths to obtaining a profession
The profession of an accountant can be mastered by taking appropriate courses, but to compete in the labor market, a more thorough accounting education will be required (secondary and higher vocational education - in financial and economic, trade technical schools, financial and economic and financial universities, at economic faculties of technical universities), and also work experience.

10. Areas of application of the profession
Accountants can work in such organizations and areas as:

11. Career prospects
Possible development paths for an accountant:
Specialization and development of related areas.
Accountants can specialize in specific areas of production, business, and banking. Often, an accountant’s professional growth is associated with mastering new techniques and ways of working, constantly updating knowledge, etc.
Also, a person with the profession of an accountant can master related specializations, such as: economist, auditor, tax inspector, etc.
Managerial path of development.
In this case, the accountant can “grow” to the position of chief accountant, head large accounting departments, etc. In the case of this direction of career growth, it is recommended to develop management skills and master such professions as: manager.

12. Professionogram scheme
Using the accountant profession as an example, we will give an approximate diagram of a professionogram that a HR employee can create for effective selection and training of personnel

Components professiograms	Contents of professional program components
1. Contents of work:	An accountant carries out accounting of the enterprise's financial assets, audits and financial control, verifies the accuracy of the information received, and monitors compliance with the law when spending financial resources.
2. Professionally important qualities of an employee
2.1 Psychophysiological parameters:	Stability and concentration; high performance and resistance to monotony; good short-term memory performance.
2.2 Personal qualities:	Introversion, organization, conscientiousness, seriousness, conservatism, internal locus of control, caution, vigilance.
2.3 Intellectual qualities	Logical thinking, verbal intelligence, calculation ability
3. Knowledge, abilities, skills	An accountant must know statistics, finance, credit, technology in a specific area of the organization, reporting methods, and regulatory documents. Must be able to count quickly and correctly in your head (to control for possible calculator errors).
4. Working conditions	In room; social contacts are limited; working position - sedentary work; computer work; most often work one shift, but overtime is possible; The work is strictly regulated by instructions and is individual in nature.
5.Medical contraindications:	Poor eyesight; diseases of the autonomic nervous system (vascular dystonia, hypertension, migraine, headaches of other nature); borderline mental disorders (excessive suspiciousness, anxiety).
6.Requirements for professional training	Requirements for preliminary professional training: good preparation in mathematics. Training and qualification requirements: financial, economic and trade technical schools, colleges and universities, economic departments of universities, accounting courses.
7. Occupied segment in the labor market
7.1 Related professions	Tax inspector, economist, financier, auditor, teacher in these specialties at an educational institution.
7.2 Range of positions	Accountant - department head - chief accountant
7.3 Possibility of entrepreneurial and self-employment activities	An accountant can serve as an auditor in an audit firm or be contracted by commercial entities to prepare reports and balance sheets.
7.4 Demand for the profession in the labor market	The demand is high, but mainly chief accountants and specialists with experience in working with computers and 1C-accounting programs and other automated accounting systems are required.

Bibliography

etc.................

Sections: Technology

Lesson type: lesson on learning new knowledge

Organizational form of the lesson: teacher’s story with elements of conversation and demonstration of an educational computer presentation

Lesson objectives:

Update students’ existing knowledge on the topic of the lesson;
To introduce students to the main features of the accounting profession;
To introduce students to the business qualities necessary to work as an accountant (general and specific);
To promote students’ development of practical skills in goal setting, self-analysis, and self-determination by including them in the system of professional tests

Teaching methods:

Verbal (story, conversation);
Visual (viewing a presentation);
Methods of stimulation and motivation (updating knowledge, appealing to the life experience of students).

Didactic teaching aids:

Didactic material with practical tasks: crossword, puzzles, tasks;
Educational computer presentation,
Microsoft Excel

After studying the material on this topic, students should:

main features of the accountant profession;
business qualities necessary for the work of an accountant (general and specific);
activities most characteristic of the accounting profession

determine your attitude to those actions that are typical for the accounting profession;

Updating of reference knowledge

Checking students' readiness for the lesson

Formation of new knowledge

Introductory words from the teacher:

The accounting profession is one of the oldest and one of the most widespread. Its first origins go back thousands of years.

6000 years ago, at the moment when people began to purposefully record the facts of economic life;

500 years ago, when Luca Pacioli’s book was published, and the understanding of accounting began, and finally

100 years ago, when the first theoretical constructs in the field of accounting appeared.

In a primitive society, where the economy was no more complicated than our household, everything that could be written down was remembered without writing it down, and the results of labor were insignificant and therefore obvious. Initially there were no numbers. Counting was replaced by notches that were made on tree branches, on animal bones, on cave walls, and even on rock surfaces. A particularly interesting data carrier was the ropes on which knots were tied.

Ancient Egypt can already be called, to a certain extent, if not the birthplace of accounting, then at least the birthplace of inventory, current material accounting and control.

Accountants have an emblem recognized by the whole world as international; it depicts the sun, scales, the Bernoulli curve and the motto: “Science, trust, independence.” The sun symbolizes accounting coverage of financial activities, scales - balance, Bernoulli curve - a symbol of the eternity of accounting. From the surviving accounting documents it is clear what a high position accounting workers occupied in ancient times and how their work was valued.

A lot of time and notches passed, the ropes were replaced by office abacus and micro calculators.

Today it is difficult to imagine accounting without high-performance computers, copiers and other office equipment that facilitate and ennoble the work of an accountant. The accountant has almost completely lost purely accounting functions: his main task is now more in the analysis of business situations, accounting for fixed assets, material assets, and production costs. To carry out the financial activities of the enterprise, the accountant makes settlements with suppliers and customers, payroll, and taxes.

Accountant is a profession that is always required. As long as the state exists, and with it the tax system and financial reporting, there will remain a demand for the accounting profession. Over the past 5 - 7 years, the demand for accounting workers has been quite stable. Its nature, volume, and requirements for specialists are changing, but the demand remains.

What basic qualities should a person who decides to connect his life with the profession of “accountant” have?

What knowledge should he have? Important qualities and medical contraindications?

2. Professionogram for the profession "accountant"

Know that accounting is a science, -
The most interesting thing!
He will teach you how to manage
prepare documents,

Receive money in the bank
And calculate the costs.
Pay taxes
So as not to lose money.
It is profitable to invest funds,
Solve the issue with profit.
So that interest income
From bills and dividends
Received to your account -
Explore accounting!
If you study accounting,
Your business will start right away.
In general, with such luggage
You will be indispensable.

Carrying out constant calculations, the accountant must constantly monitor himself, checking and recalculating some of them several times. He should not make mistakes, since his mistakes can lead to very serious consequences and affect all employees of the enterprise. An accountant constantly feels this burden of responsibility for the correctness of the calculations he makes, so his work is associated with constant emotional stress.

"Accountants are paper people,
Dry, sessile and inky,
Physically not very strong,
But, nevertheless, two-core,
Accountants don't bend horseshoes,
And they multiply, subtract, divide,
And they lead one line,
So that the debit is higher than the credit.

Accountants work in almost every company and organization. In a large enterprise, the accounting department is divided into sectors that organize accounting and control for individual areas of the enterprise's activities.

Contents of work: The accountant carries out accounting and control over the financial and economic activities of the enterprise. He checks the received credentials, processes and groups them according to certain criteria and, based on them, prepares information about the activities of the enterprise. The accountant takes into account all business transactions at the enterprise (keeps records of products, calculates their cost, records labor and wages, records production costs, draws up a quarterly accounting report and a final balance sheet).

Working conditions:

An accountant works in a room with a normal household microclimate. Works sitting at a desk and often uses computer technology. The work involves a huge amount of symbolic information (numbers, letters), which often leads to great mental stress. The work of an accountant has increased financial responsibility. Has a normal working day.

Must know: Statistics, finance, credit, analysis of economic activity, basics of management, technology of a specific sector of the national economy, its economics, organization and planning, reporting methods.

This profession requires good knowledge of school subjects: mathematics, social studies, economic geography.

Must be able to: take into account all business transactions in the enterprise, prepare a quarterly accounting report.

Currently, most accounting departments have their own computer equipment, so an accountant must be able to work fluently on a PC.

Professionally important qualities:

Count quickly and correctly; analyze numbers, understand the essence of production processes behind their dynamics and be able to influence them in a timely manner; patience; excerpt; perseverance; equilibrium; accuracy; demandingness; objectivity; composure; resistance to monotony; painstakingness; well-developed verbal-logical type of memory and thinking;

Qualification requirements: Courses, universities, colleges.

Physiological requirements: good mobility of hands and fingers, balance of the nervous system.

Medical contraindications:

Poor eyesight; diseases of the nervous system, severe forms of diseases of the organs of vision and joints of the hands, mental illness, hypertension, bronchial asthma, tuberculosis.

Related professions

Economist, financier.

Formation of practical skills

Task 1. "One day in the life"

Goal: to increase the level of awareness among participants of what is typical and specific in the professional activities of a particular specialist.

The exercise is done in a circle. It can be carried out both in small groups (number of players - 6-8 people) and in large groups (number of participants - 15-20 people).

The duration of the exercise is from 15 to 25 minutes.

Exercise procedure

1. The presenter determines, together with the other players, what profession would be interesting to consider. For example, the group wanted to look at the profession of "accountant".

2. General instructions: Now we will jointly try to compile a story about a typical working day for our employee - an accountant. This will be a story consisting only of nouns.

For example, a story about a work day teachers could be like this: "bell - breakfast - bell - lesson - poor students - question - answer - three - teacher's room - director - scandal - lesson - excellent students - call - home - bed."

In this game we will see how well we imagine the work of an accountant, and also find out whether we are capable of collective creativity, because in the game there is a serious danger of ruining the whole story with some unfortunate touch.

An important condition: before naming a new noun, each player must repeat everything that was named before him. Then our story will be perceived as a complete work. To better remember the named nouns, I advise you to carefully look at all the speakers, as if associating the word with a specific person.

3. The presenter calls the first word, and the other players take turns calling their nouns, making sure to repeat everything that was called before them. If there are few players (6-8 people), then you can go through two circles, when everyone has to name two nouns.

4. Discussion. When summing up the results of the game, you can ask the participants whether a complete story turned out or not? Did someone ruin the overall story with an unfortunate noun? If the story turns out to be confusing and chaotic, then you can ask one of the players to tell in their own words what the story was about, what happened there (and did it happen?). You can also discuss how truthfully and typically the work day of the professional in question was represented.

Note:

Experience shows that participants are often under creative tension and may even get tired, so this game exercise should not be carried out more than twice.

Task A Perform the necessary calculations.

Determine: minimum salary, highest accrued amount, total accrued amount.

Present salaries and accrued amounts in monetary format with two decimal places

Task B

Calculate the size of the bonus for employees of department No. 25, starting with K.R. Sukhov, if it is known that the bonus is 15% of Ivanov’s bonus. Enter the result in the column Awards.

The surcharge is 10% of the amount Salaries And Awards.

Tax is 20% of the amount Salaries And Awards plus 14% of Allowances.

Income equals the amount Salaries, Awards And Allowances minus Tax.

Find the totals, average, highest and lowest values for all columns.

Task B

VAT - value added tax equal to 21% of the enterprise’s income;

wages make up 30% of the enterprise’s income;

the insurance premium is 37% of wages.

Make all the necessary calculations.

Count it up net income every enterprise. Net income comprises Income enterprises minus VAT, Salary, Social Insurance.

Determine the maximum amount Net income among enterprises.

Determine the totals for each column.

Task 3. Test your knowledge

1. Insert words that would mean the same as the words outside the brackets.

DEBTOR (???) INSOLVENT

DISADVANTAGE (???) LOSS

DEBT (???) LOAN

Answers: bankrupt, deficit, loan

2. Insert words that would mean the same as the words outside the brackets.

MARKET (???) FARM MANAGEMENT

Answers: economy

3. Eliminate the unnecessary word.

1) PROMOTION 2) WINDER

CURRENCY SPINNER

DEALER SHEARER

TRUST ECONOMIST

Answers: trust, economist

Task 4. Puzzles.

These puzzles encode the concepts of applied economics. Decipher them.

Answers: currency, salary, mortgage, money, quota, conversion, philanthropist, import, privatization, export

Task 5. Crossword

Horizontally:

3 - in trade policy - a method of establishing quantitative restrictions; 4 - temporary transfer of funds or goods to another person; 6 - agreement for the sale and purchase of goods or services; 7 - loan provided by the bank; 11-activities aimed at making a profit; 12 - a security issued by an enterprise based on collective ownership; 13 - agreement of the parties to replace one obligation they have concluded with another; 16 - auditor who controls and analyzes financial activities; 18 - monetary unit of a particular country; 20 - property or intellectual values invested in objects for the purpose of making a profit or achieving a social effect; 21 - a document proclaiming any principles or containing certain information; 22 - financial receipts from the activities of the enterprise.

Vertically:

1 - a reseller who is not an independent party to the transaction; 2 - cost of goods in monetary terms; 3 - change in the structure of production of enterprises; 4 - a system of measures aimed at compensating losses from natural disasters, accidents, accidents, etc.; 5 - issue of securities and banknotes into circulation; 8 - a security certifying the debt obligation of a legal entity or individual to pay a certain amount of money to the creditor upon maturity; 9 - part of financial receipts remaining after reimbursement of current costs and interest on bank loans; 10 - a legal entity or individual who carries out legal transactions at the expense and in the interests of another person; 11-insolvent debtor; 14 - a security certifying the deposit of funds by the owner; 15 - estimated calculation of expected income and expenses of the state, institutions, organizations and citizens; 17 - buyers’ perceptions of the company’s prestige, the quality of goods and services, and the reputation of managers; 19 - public auction based on the principle of competition among buyers.

Horizontally:

3 quota, 4 loan, 6 contract, 7 loan, 11 business, 12 share, 13 innovation, 16 audit, 18 currency, 20 investment, 21 declaration, 22 income.

Vertically:

1 broker, 2 price, conversion, 4 insurance, 5 issue, 8 bill, 9 profit, 10 agent, 11 bankrupt, 14 bond, 15 budget, 17 image, 19 auction

Task 6.

Accountant test

1. Do you like to do calculations?

Beginning of the form

Yes, if necessary (A)
Long and complex calculations tire me, but I have to do it (B)
I do not like! I often make mistakes in calculations (B)

End of form

2. Are you familiar with a program like Excel?

Beginning of the form

Nope, I don't have a computer (B)
Out of the corner of my ear I heard somewhere (a) (B)
Yes, I know this program well! (A)

Have people told you that you are called to be an accountant?

Sometimes they say (B)
Everyone around me notices this, and I have this opinion too (A)
Nobody said... they're all just jealous of me! (IN)

4. How are you doing in geography?

Everything is OK, I’m studying excellently (A)
Yes, so-so... (B)
Better not to ask, I hate this subject! (IN)

5. Do any of your relatives work in this field?

Absolutely no one, but I will be a pioneer! (IN)
Yes, we have a whole dynasty of accountants! (A)
Mom/father accountant (B)

6. Is an economist the same as an accountant?

Yes, without a doubt (B)
I can’t say for sure (B)
No, these are two different professions (A)

7. Did you learn a lot of new things in your school economics course?

I knew almost everything before, because I’ve been interested in this for a long time (A)
Quite a lot was unknown to me (B)
Continuous discoveries! It’s not surprising, we didn’t study this subject in the lower grades... (B)

8. Why do you think that you will be in demand as an accountant?

This is an interesting, prestigious profession where you can make a career (B)
Who else should I be? I don’t know anything else! (IN)
I like economics and exact sciences, I understand this (A)

Results:

more than A - you have abilities. If you answer truthfully, you will make a highly qualified accountant. The main thing is to continue to improve yourself.
more than B - you do not have a pronounced inclination towards this type of activity, so try to pass other tests offered on this site. But with hard work and self-improvement, you can achieve success in the economy.
more than B - most likely you won’t make an accountant. Here, one sincere desire is not enough.

Lesson summary:

We have become acquainted with the main features of the accounting profession;
You have learned the business skills necessary to work as an accountant;
We tried ourselves as an accountant-economist.

General characteristics of the profession

Let's start with what the activity of an accountant is. He performs work in various areas of accounting, records the composition and sources of economic assets, their movement. Keeps records of fixed assets, inventory, costs of production, sales of products, results of financial and economic activities, settlements with suppliers and customers, etc. Receives and controls primary documentation for the relevant accounting areas, processes it manually or using a computer. Prepares reporting estimates of the cost of products (works, services), calculates and transfers payments to the state budget, contributions to social and pension insurance funds, employee wages, taxes, etc. Responsible for compliance with staff, financial and cash discipline, the accuracy of estimates of organizational, economic and other expenses, the safety of accounting documentation, for their execution and delivery in the prescribed manner to the archive. The work is strictly regulated by instructions.

Requirements for the individual characteristics of a specialist

Successful activities require a penchant for working with numbers, a high level of concentration and distribution of attention, developed counting and analytical abilities, good working memory, perseverance, and integrity.

Medical contraindications

Training requirements

An accountant needs good training in mathematics, the basics of computer science and electronic computer technology, statistics, finance, management, and monetary circulation. He must know the directive and regulatory documents on the organization of accounting and reporting, the technology and economics of a particular production, the principles of organization and planning of activities.

Paths to obtaining a profession

In financial-economic, trade technical schools, financial-economic and financial universities, at economic faculties of technical universities, courses for accountants.

Opportunities for entrepreneurial and self-employment activities. An accountant can perform the functions of an auditor in an audit organization (firm) or be hired by commercial structures.

Related professions

Tax inspector, economist, teacher at an educational institution, financier. professiogram position management

Professionogram analysis.

* Subject of labor: sign.
* Objectives of the work: compile the report.
* Methods, means of labor: manual, theoretical, mechanical.
* Working conditions: Normal.
* Character of mobility: Sitting in motion.
* Material equipment: Table, computer, other available equipment.

Socio-economic characteristics of labor.

* Organization: Independence, responsibility.
* Communication: In a group and individually.
* Labor intensity: High.
* Responsibility: High.
* Society's need for a profession: quite high.
3. Requirements of the profession for a person.
* For health: Contraindicated for people with diseases of the nervous system and mental disorders (excessive suspiciousness, anxiety, excitability), vascular dystonia with severe headaches (hypertension, migraine).
* Professionally important qualities: a penchant for working with numbers, a high level of concentration and distribution of attention, developed counting and analytical abilities, good working memory, perseverance, integrity.
* Required qualifications: Must have: good training in mathematics, basic computer science and electronic computer technology, statistics, finance, management, monetary circulation. He must know the directive and regulatory documents on the organization of accounting and reporting, the technology and economics of a particular production, the principles of organization and planning of activities.