Một trong những vị trí chủ chốt của mọi doanh nghiệp là kế toán, dù không trực tiếp tham gia vào quá trình tạo ra doanh thu. Nhưng kế toán lại có vai trò không nhỏ. Vậy kế toán là gì? Và các công việc của kế toán bao gồm những gì? Hãy cùng tìm hiểu qua bài viết dưới đây của AccNet để hiểu rõ hơn về vấn đề này.
1.You got that right accounting what is not?
Hãy cùng Accnet tìm hiểu kỹ hơn về kế toán ngay sau đây.
1.1 accounting what is?
With an important role in the financial management of an organization, accounting is defined as someone who is responsible for recording, test, analyze, and provide information about the financial situation of the business.
Accounting is responsible for collecting, processing, and analysis of data on costs, revenues, profits and assets of the organization, from it to create the financial statements and financial forecasts to help manage the right decision. Having a professional accounting and understanding are extremely important for an organization to operate efficiently and sustainably.
2.2 the Role of accounting
Accounting department plays a role of utmost importance in the field of economic management, from scope management in each unit, agency, business until the management scope of the entire economy.
Accounting has the task of recording, collecting, processing and providing information to reflect the financial activities of an organization, business, state agencies, business establishments, private... to reflect the formation and movements of assets in the process of operation of the organization.
In addition, accounting is divided into two types: business accounting and public accounting. Business accounting application in the business activities with the main objective is the business profitable, while the public accountant apply at the organization not for trading purposes lucrative as the charity organization society, state institutions and other organizations.
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2.The work of the accountant need to do in business
The task of accounting in the business can mention the following works:
- Collect information: management accounting business needs to collect information from the economic activity and financial arise in the business to take on the accounting documents.
- Manage revenues and expenses: the accounting to manage the revenues and expenses incurred under the provisions of the organization and control of the voucher attached.
- Control accounting: accounting need to control the vouchers relevant to the operation of revenues and expenditures arising every day in your business to ensure the accuracy of these activities.
- Notes on books accounting: accounting to record the data of the economic activity arising in business in a specific manner, complete, accurate and timely, then the sum and record it in the ledger.
- Financial reporting: the accounting review the data in window management accounting and establishment of the financial statements to be submitted to the leader board. The information in the report, general accounting is an important base to leadership decision making adjustments for the active development of the business.
3. Today in business have the kind of accounting, how?
Now in business in addition to the type of accounting stated above, there are a number of other accounting as:
- Tax accounting: who Is responsible for the calculation, declaration and payment of taxes for business. The work of tax accounting is to ensure businesses comply with tax regulations, and avoid the penalty tax.
- Internal accounting: who Is responsible for managing the internal financial of the business, including cost control, asset management, budget management, etc. The purpose of internal accounting is financial security of the enterprise is using a most effective way.
- Fund accounting: who Is responsible for managing the activities related to the fund's business, including management, investments, asset management, allocation of profits, etc.
- Accounting budget: who Is responsible for managing the budget of the organization and state authorities, including the financial planning, budget allocation, monitoring the use of the budget, etc.
- Accounting risk management: who Is responsible for assessment, management and mitigation of the risks in the business operations of the business. The work of management accounting risks including the risk analysis, plan risk mitigation, to assess the effectiveness of measures to reduce risks, etc.
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4. The work of the accounting profession requires what is required?
The conditions and skills necessary for a professional accountant as:
- Knowledge of the law and tax: To ensure the accuracy and true law in the process of work, the accountant need to master the rules of law and tax.
- Skills handle material: accountants have to handle a large amount of material related to finance, revenue, cost,... so, the accountant should have the skills to manage and handle documents quickly, accurately and efficiently.
- Careful and honest: Because accountants must work with the financial information is sensitive, so accountants need to be careful and honest to ensure accuracy and transparency in work.
- High sense of responsibility: accounting to ensure accuracy and timely in his work, so accountants need to have a high sense of responsibility and commitment to performing work in the best way.
- Skills problem solving: In the process of work, the accountant will encounter many difficult problems and have to have skill to solve problems quickly and effectively to ensure accuracy in work.
- Teamwork skills: accountants often work in a team environment, so you need to have skills, good team work to achieve high efficiency in work.
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5. Software tool support accounting business modern times?
Accounting software synthesis tool is becoming an important means to help businesses save time, costs and increase the accuracy, while minimizing errors and fouls in the process of declaration of financial management - tax.
The management/tracking bookkeeping is a complex task, especially when businesses have to batch processing invoices, expense reports, financial crafts. Minor mistakes can lead to major consequences, from the false data to compliance with the legal provisions, creating pressure for accounting.
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