Professional qualities of the chief accountant. What skills of an accountant in a resume are a must

What are their secrets. We present to your attention the results of our research.

A brief description of the ideal chief accountant is as follows. He is an executive and accurate specialist with extensive experience in successfully passing tax audits, who is primarily responsible for order in the accounting department and only then for legal tax optimization. The chief accountant is not obliged to monitor the economic situation in the country, but at any time he must be ready to tell the director how much money the company has in the current account and how much of it has to be paid to the budget.

And now all the details in order.

The most important professional quality

1. Order in accounting and timely submission of reports

Most managers believe that the main thing for which the chief accountant is responsible is order in the accounting department and the timely delivery of reports. More than half of the surveyed accountants agree with this. There are no delays in the submission of reports - there are no unnecessary problems with the tax authorities, such as a fine for declarations not submitted on time or blocking an account. AND CEOs, and the chief accountants agree - the fewer reasons the inspectors have to pay attention to the taxpayer once again, the better.

Practice has shown. In practice, accountants have developed the following method that helps to avoid delays in declarations. If the accountant understands that it is not possible to submit reports on time with completely correct data, then he submits the form with approximate amounts on time. And later, when the exact results have been summed up, he submits a "revision".

2. Tax audit with minimal losses

As our survey has shown, the successful outcome of the tax audit is, in the opinion of directors, the main reason for awarding bonuses to the chief accountant.

Even a complete order in the accounting department does not guarantee that the tax authorities will not come with an audit. And, as you know, after an inspection, inspectors rarely leave empty-handed. Not finding serious violations, they begin to find fault with everything, right down to dashes and spelling in invoices. Therefore, passing the check with minimal losses is a real baptism of fire for the chief accountant in the eyes of the director. About 60 percent of the surveyed managers are ready to reward their subordinates for this.

True, the accountants themselves are less optimistic: only 35 percent have received or expect to receive a bonus for successfully completing an audit at the company.

COMMENTS BY THE HEAD

Alexander KISELEV,
General Director of OJSC Svyazinvest

Indeed, often a manager feels more confident if he knows that his chief accountant has already passed his baptism of fire by a tax audit. I believe that an organization has successfully passed the audit if, after the audit, it continues to work and develop, while maintaining personnel and production potential.

The opinion that during the audit the tax authorities will certainly find some flaws and make, albeit small, but additional charges, probably, have the right to life - recall the motivation of the tax authorities and the statistics of tax audits. Nevertheless, in the Svyazinvest group of companies there are also opposite examples - in some cases, the audit ended with a tax refund from the budget.

By the way, when hiring the chief accountant for work, I would be guided not only by his experience in passing inspections, but also by the qualities that help to pass it successfully: the ability to work proactively, quickly navigate the situation, the ability to build successful communications both within the company and with inspection bodies.

Practice has shown. Some accountants who are confident in their accounting use this trick. Deliberately leave some kind of error that the inspectors will not be too difficult to detect. Thus, they provide inspectors with the opportunity to find at least something. And they believe that the "extraction", albeit small, will calm the inspectors and they will not delay the inspection in the hope of discovering something else. And also they will not present openly unlawful claims, which will then have to be challenged in court.

3. Legal tax optimization

Our survey revealed the following trend among executives. They are less and less demanding from the chief accountants to reduce taxes in all possible ways and more and more want legal optimization, safe tax planning. 54 percent of directors consider the main task of the chief accountant to be legal optimization, and only 1 percent - minimization by any means. That is, there is a gradual abandonment of the most odious tax schemes.

Representatives personnel services hold exactly the same opinion: 80 percent believe that the employer only requires the chief accountant to optimize within Tax Code RF, and only 6 percent - minimization with the use of deliberately illegal schemes.

Moreover, before concluding a major deal, 80 percent of managers are ready to acquaint the chief accountant with the draft agreement and find out what tax implications can wait for the company.

COMMENTS BY THE HEAD

Maxim DONDE,

At LLK-International, subsidiary LUKOIL Group, we have a very conservative approach to taxation issues. We are not looking for immediate benefits and optimization if tomorrow the legality of our actions will have to be proven in arbitration. Therefore, the chief accountant is required to thoroughly analyze the tax consequences of this or that action. A formal approach is not acceptable. As a leader, I want to make sure that accounting reflects our operations not only in accordance with the letter, but also with the spirit of the law.

Some companies hire a separate specialist, including a lawyer, responsible for tax cuts, or resort to the help of consulting firms. However, in most organizations, in the old fashioned way, it is the chief accountant who is ultimately responsible for ensuring that the company pays as little as possible.

Practice has shown. The simplest and absolutely safest way of tax planning comes down to the fact that accountants choose for themselves those legal accounting methods that lead to minimal tax charges. They are prescribed in accounting policies. In general, the topic of tax planning is very broad. Therefore, we decided to devote separate materials to this. On page 53, we talked about the optimization methods that are incorporated in the Tax Code itself - it is important for an accountant not to lose sight of them. And on page 60 we talked about safe techniques tax cuts that the chief accountant can implement with the participation of the director.

Personal qualities

1. Diligence, accuracy, decency and honesty

Such qualities as diligence and accuracy are in the first place, 45 percent of the surveyed directors voted for them. And when at the end of the poll it was suggested to describe the chief accountant in a few phrases - the director's dream, many began the description with the words “honest, decent”. This is not surprising - a large volume is under the control of the chief accountant. financial resources and the leader is sometimes physically unable to keep track of everything. That is why personal human qualities - honesty and decency - are more important for the chief accountant than for any other specialist.

But the chief accountants themselves answered this question differently. In their opinion, the strongest quality of the chief accountant, from the point of view of the manager, is the readiness to overwork.

2. Organizational skills

It is about the ability to organize the work of subordinates, to force everything to be delivered on time, to coordinate their actions with other departments. This is especially true for the chief accountants of large companies or holdings, which have many employees subordinate to them.

COMMENTS A COLLEAGUE

Elena BUDANOVA,
Chief Accountant of the company "IFD Capital"

- Coordination of the work of other departments is, unfortunately, headache many accountants. I see the solution in optimizing the business process: to create documents that clearly regulate the workflow, and in the official duties of managers to write down the requirement to hand over papers on time. If it does not work, then it is possible to fine a couple of managers in the form of a "demonstration performance".

As for working within the accounting department, a democratic leadership style and a friendly atmosphere in the team are a solid foundation. I try to create interest in every employee in what he does. Sometimes you have to be a psychologist. It often happens that a new employee does not succeed in something: I try to make sure that he is still comfortable with us and colleagues help this specialist who is trying, but has not yet joined our work.

3. Ability to convey your thoughts to the leader

The directors demand clear answers to their questions: can it be done as suggested? If not, then why and how you can do it differently. In response, it is better for the chief accountant not to refer to the articles of the Tax Code of the Russian Federation, but to give a detailed answer. Our survey has shown that the majority of directors love to talk: they prefer to be told in some detail about the current state of affairs and the consequences of transactions, rather than brief numbers and results.

If problems arise, for example, with documents from suppliers, then the ideal chief accountant will not only tell the director about this, but will immediately offer a solution.

COMMENTS BY THE HEAD

Maxim DONDE,
General Director of LLK-International (LUKOIL Group)

There are chief accountants - professionals who are interested in their business, but there are, in my opinion, those who approach their work quite formally. For example, they say that the invoice is incorrectly drawn up and that it will not be paid as such. I do not accept this answer. It must be said: this account was drawn up incorrectly for the following reasons. And explain how to fix the error.

A good chief accountant is the one who remembers: accounting is for business, and not vice versa. And he gives his subordinates such an attitude.

4. Ability to negotiate with officials

Good relationships with inspectors are essential for any company. This means that her documents will not be stale or go to the authorities, and in general all procedures will take place in a time that is as close as possible to that established by law. Personal relationships are more important than various regulations, for non-compliance with which inspectors are not punished anyway. Therefore, it is not surprising that directors give preference to those chief accountants who have connections with the tax authorities. Typically, managers encourage the practice of informal relationships with government officials.

What affects the salary of the chief accountant

During the survey, we also found out what knowledge and qualities, which, although not mandatory, can significantly affect the salary of the chief accountant. They also allow you to apply for the post of chief accountant of large and reputable companies.

1. Additional legal education

The chief accountant most often needs legal knowledge in order to defend his point of view in a dispute with the tax authority. As a rule, we are talking about a good knowledge of the Tax Code of the Russian Federation, clarifications of the Ministry of Finance of Russia, in some cases - arbitration practice. But sometimes even this is not enough. A recent example is commissions for working with unprofitable companies, which are already operating in every region. At meetings, tax officials often refer to the Civil Code of the Russian Federation. And in some regions they even declare that they have the right to bankrupt or liquidate a loss-making company - in accordance with the laws on companies with limited liability or joint stock companies... In such situations, legal knowledge provides many additional arguments to argue with the inspectors.

According to representatives of HR services, among the chief accountants who apply for high-paying vacancies, about a third have a law degree.

2. Knowledge of IFRS

It should be noted right away: the requirement for IFRS is rather a tribute to fashion. The business press wrote a lot about the plans of the Ministry of Finance of Russia to gradually introduce IFRS in Russia, as well as about the fact that our standards are increasingly approaching international ones. Thus, a stereotype is formed among directors of large companies that a high-level chief accountant must certainly know IFRS. In the opinion recruiting agencies, about a third of employers - large organizations - would prefer that the chief accountant was familiar with international financial reporting standards.

However, in practice, knowledge of IFRS is not required so often by an accountant (at least not in every third large company). At the same time, the transformation of reporting, as a rule, is dealt with by a special department. And his work is usually controlled by the financial director, not the chief accountant.

Yet knowledge of IFRS (even at the level of general ideas) adds credibility to the chief accountant in the eyes of the head. A third of the directors surveyed are ready to increase the salary of the chief accountant by 10 percent for knowing IFRS. Moreover, even if the company does not apply international standards reporting.

3. Ability to work with automated accounting systems

Many large companies they are introducing automated accounting systems that integrate accounting, warehouse and other departments into a single network. In particular, these can be systems such as SAP or Oracle. Usually, accountants are specially trained to work in the new program.

However, the head will like it if the chief accountant already has an idea of ​​automated accounting systems. For example, previously worked in another similar system. Indeed, in such a situation, the chief accountant will be able to take responsibility for the implementation new program... And this promises not only the respect of the director, but also material benefits: a third of the interviewed managers are ready to give the chief accountant a bonus if the accounting department successfully implements new system automation of accounting and reporting.

The most emotional responses of the interviewed directors

The chief accountant should be:

Charming;
- well dressed;
- always in great mood;
- available by mobile phone- always too;
- a good man.

The chief accountant should be aware of:
- all the work done on the repair of vehicles;
- all projects of the company - without even receiving on time necessary information;
- personal financial affairs of the head.

The chief accountant must always be ready:
- listen to and discuss the ideas of the leader;
- to have time to fulfill all orders and even more, because submitting quarterly reports is not a problem;
- replace any employee of the company at the workplace;
- to predict the outcome of the arbitration case;
- to be at the workplace always, it is better to be around the clock.

Chief Accountant. As a rule, this is the second person in the enterprise and, of course, the right hand of the manager. Therefore, the approach to its selection is not easy. After all, every leader would like to see an educated, highly qualified employee in this place. Of course, it is possible to determine what kind of accountant should be, but still it is impossible to answer for the manager. Each manager himself must decide what qualification the chief accountant suits him, because he will have to decide with him every day financial questions enterprises. It also happens: a chief accountant comes to get a job, and a higher education is not enough for the chief. The boss may well need some special knowledge or special training. And he can demand this without violating the Labor Code. Namely, part 1 of Art. 65 Labor Code The Russian Federation provides for such an approach of the head to the selection of personnel. At the same time, the head only needs to remember that it is prohibited to refuse to hire for any reason that is not related to the business qualities of an employee (clause 10 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 N 2 "On the application by the courts Russian Federation Labor Code of the Russian Federation ").
And although it is up to the head to decide, we will try to define the character traits and professional qualities of the chief accountant ourselves.
It is very, very difficult to be an ideal chief accountant because his job is based on contradiction. Indeed, he often has to present as honest information as possible about the state of affairs at the enterprise for the manager and the owner, and, on the contrary, “paint” the most rosy picture for the tax inspectorate. Therefore, either one or the other is constantly not satisfied with the work of the chief accountant.
If we consider the professional qualities of the chief accountant, then the following will certainly be important for every manager of any enterprise:
1) deep knowledge of tax and accounting legislation;
2) the desire and ability to save the costs of the company as much as possible;
3) the ability to defend their opinion and point of view before the tax authorities and other officials;
4) the ability to predict and explain tax consequences to the head;
5) the ability to clearly organize the work of the accounting department.
And the head will be able to evaluate the work of the chief accountant according to the following indicators:
1) whether the company will reduce tax payments;
2) whether there will be fines and other sanctions from the tax authorities and other inspection bodies;
3) by the number of tax cases won by the company in court;
4) on timely and reliable submission of reports.
The manager will highly appreciate if the chief accountant is proficient in the issues of economics. Optimizing costs in every enterprise is one of the most important tasks, and the manager is primarily concerned with the financial benefits. Therefore, any proposal of the chief accountant in this direction will be regarded by the head as a contribution to the common cause. Therefore, there is no need to be afraid, it is necessary to boldly approach the solution of all issues, and then everything will work out. After all, if you do not solve such global issues, then you can simply turn from a chief accountant into an ordinary accountant. Is this what the leader expects from you?
And it should be noted that the most important quality chief accountant, in the opinion of managers, is, of course, the ability to clearly organize the work of their enterprise. Indeed, without bright organizational skills, the chief accountant will not be able to achieve the realization of all his other professional merits.
Without the ability to delegate authority, the head of the accounting department will not be able to deal with global issues. The main thing is the ability to manage a team of people, that is, to properly organize the work of subordinates.
What does a thorough knowledge of tax and accounting legislation lead to? For example, the absence of fines and other claims against the company from the tax authorities and other controllers cannot but please any manager. He will also appreciate the ability of the accountant to predict and explain to the manager the tax consequences of certain transactions and other operations of the enterprise. What to hide, often managers take any steps in relation to the organization that do not suit the chief accountant or seem dangerous to him. And if the manager has an excellent chief accountant, then he will certainly convince the manager of the possible risks of the undertaken business, prove to him that he is wrong. And it would be quite nice if at the same time he could offer his own version, as profitable as possible for the enterprise.
The work of a chief accountant also requires certain personal qualities. The chief accountant should be both a humanist and a technician at the same time.
He must have excellent logical thinking. Currently, each enterprise maintains management accounting. And if it is headed by a chief accountant, then he just needs to master the mathematical methods of data analysis.
The chief accountant must be able to communicate with the most by different people, whether they be managers, subordinates, tax inspectors. Be able to communicate with them in a language they understand. Clearly explain to them what is happening, be able to convince and defend their point of view.
It is necessary to have a strong enough will to allow, in case of disagreement with the manager's decision, to refuse to carry it out, or at least insist on a written order. Indeed, in this case, it will be possible for the chief accountant to avoid responsibility, only the head will be responsible for such a decision (clause 4 of article 7 Federal law from 21.11.1996 N 129-FZ "On accounting").
Of course, the chief accountant must have an excellent memory. He must operate different kinds information, as well as remember and know where to find the necessary regulatory legal acts or explanations of the regulatory authorities.
We all know that in the work of an accountant a significant portion of the working time is taken up by routine duties. Therefore, it must be resistant to monotony.
And of course, the chief accountant must be able to manage the team, distribute responsibilities between employees and clearly control their implementation.
And what does the Russian Ministry of Finance think? What should be the chief accountant, in their opinion?
The image of the ideal head of accounting is read between the lines in the new project ??? of the Law "On Official Accounting" (dated 21.11.1991 N 129-FZ).
This Bill obliges the government to approve the minimum qualification requirements to the chief accountants of enterprises, who are subject to mandatory audit. This applies to enterprises, in particular OJSCs, banks, insurance companies with an annual revenue of more than 50 million rubles. or with assets over 20 million rubles. In such enterprises, it must be established internal control over the work of the accounting department. This should happen through the creation of an internal audit unit independent of the chief accountant. A certain idea of ​​what the requirements for chief accountants of such enterprises may be is given, for example, by banking practice. So, there, when hiring a chief accountant, the candidacy is first of all coordinated with the Central Bank. At the same time, he must have a higher education and experience in managing a division of a credit institution for at least a year. He must have a good business reputation... Even the grounds for dismissal from the previous place of work will certainly be taken into account. And if, for example, during the two previous years he was dismissed on the initiative of the administration due to a loss of confidence, he will be refused recruitment.
The new bill gives more freedom to businesses in organizing accounting than the current one. For example, it is planned to release enterprises from the obligation to draw up primary documents according to unified forms approved by the State Statistics Committee. This implies that each company, depending on its specifics, will be able to develop its own forms for the preparation of primary reporting. The main thing is that they contain all the obligatory details of the enterprise. Chief accountants must take the initiative themselves and develop the best options for their company.
The Russian Ministry of Finance is counting on associations of accountants, whose members will jointly develop new forms for different industries. And this is not the only opportunity to show initiative. Based on global experience, the finance department intends to provide accounting associations to solve many issues of this profession on their own, up to the development of their accounting standards, that is, accounting rules (PBU).

T.S. Frolova

A good leader strives to find a well-coordinated team of professionals to work at the enterprise. It is especially important to have such people in the accounting department. After all, if the specialist in charge of the state of finances is incompetent, then the work of all other people in the company can go down the drain.

In order not to be mistaken in choosing a suitable employee or to remove unnecessary "ballast" from the team, you need to analyze the qualities of an accountant - professional and personal. It is also necessary to monitor the results of his work and the level of its effectiveness.

What is he like a professional accountant

The presence of education in the specialty is one of the key issues that interests the employer when selecting a new employee. The criterion is one of the most important, but it is not exhaustive. The concept of "professional qualities of an accountant" includes other elements. Conventionally, they can be listed in order of importance.

1. Knowledge. The requirement is binding and fair. The accountant must have a solid theoretical base, own the terms (fixed assets, current assets, balance sheet, wiring, primary documents, reporting, etc.), at least minimally be able to work on a computer.
2. Experience. Its presence enables an accountant to apply for higher-paying vacancies or ask for an increase. However, do not forget that work experience is not just having a record in work book that is shown at the interview. Practical skills must be present. Experience makes it possible to quickly adapt to another place of work, to delve into the process more quickly and avoid mistakes in accounting.
3. Literacy. The skill is required for an accountant. After all, a person in this position constantly works with documents, letters, reports. The presence of errors in important papers will not be a plus in the work of the enterprise.
4. Possession of special accounting software... The skill allows you to maintain full-fledged automated accounting at the enterprise, optimizing working hours.

It can be difficult for a manager to understand the level of professional skills of an accountant in 15 minutes of interview. To do this, at many enterprises, the applicant is first taken to probation during which his work is privately watched.

What should be the personal qualities of a good accountant

If the management is satisfied with the level of professionalism of the employee, then you should pay attention to its other aspects. After all, the personal qualities of an accountant are also very important.

For many managers, the honesty and decency of the employee are in the first place. They are ready to turn a blind eye to other shortcomings of an accountant if they completely trust him. The capture of an employee on theft, postscripting, uncleanliness should have only one result - immediate dismissal.

• The pedantry, scrupulousness of the accountant will guarantee his accuracy in accounting. Such specialists are always accurate in their calculations, attentive to details, and comply with the necessary requirements and rules.
• Organization and discipline are very good qualities for an accountant. Such an employee is not late. Submits all reports on time. And the rest of the employees do not complain about the delay in wages.
• Resistance to stress greatly helps the accountant to cope with psychological overload during checks or conflict situations with contractors. The presence of this quality is not critical for the management, but it is useful for the employee himself.
• Responsibility is mandatory for the accountant. If there is no understanding of this, then it is worth choosing another person for the position.
• Patience. A person who gives up what he has started in the middle should not become an accountant. If such a specialist appears at the enterprise, then there is no need to be surprised at the fines from tax service and claims from disgruntled partners for the money transferred incorrectly or at the wrong time.

Intellectual qualities

On the high salaries employers are looking for employees with a sufficiently high level of thinking. In this case, it is worth paying attention to some of the intellectual qualities of an accountant. Specialists who have them are not very common.

High efficiency and ability to concentrate help the accountant to highlight the priority issues from the general mass of problems and solve them as quickly as possible. A person with similar qualities can replace two or three who will take on work from the wrong edge.

Developed logical thinking, analytical mindset allow the accountant to see the problem in dynamics. A specialist with such qualities does not need to be put in for a long time to process primary documentation or issue invoices. These employees are most often recommended for management positions.

A critical mindset is useful in accounting. After all, constant changes in legislation, tax conflicts require constant analysis.

External manifestations of certain qualities of an accountant

Some people are pretty good at hiding their flaws. However, there are external markers that help define the individual qualities of an accountant:

• frequent delays - irresponsibility;
• constant delays at work - inability to organize their activities;
• complaints about other employees - a tendency to conflict;
• a mess on the table is disorder.

If an employee has order at his workplace, all documents are in folders, the computer is on, and the mobile is on a vibrating alert, then almost certainly everything will be fine with this employee in the account.

What qualities should a chief accountant have?

The right hand of the leader and the second person in the enterprise. This place in the production hierarchy is occupied by the chief accountant. The mistake in choosing this person can be very expensive for the company. Therefore, the quality of the chief accountant is assessed by the management extremely strictly.

A specialist in this position must necessarily have:

• honesty;
• deep knowledge in the field of tax and accounting legislation;
• high organizational skills;
• analytical mindset;
• responsibility and discipline.

The person responsible for finances must always be extremely correct both with the management and with the auditing and regulatory authorities. It's not bad if he has good communication skills.

Indicators of quality work of an accountant

No matter how careful the selection of a candidate for the position is, the fruits of an employee's labor become visible only over time. There are three ways to assess the quality of an accountant's work.

1. Individual indicators. This is discipline, initiative, independence, innovation, avoidance of conflict situations.
2. Keeping internal records. This includes making mistakes in documents or their absence, late delivery of reports, diligent implementation job duties.
3. External interaction. Working with fiscal authorities, prosecutors. Ability to resolve controversial situations.

The work of an accountant can be considered qualitative if it is performed quickly, correctly and in full. In order to determine this indicator, at some enterprises attestations are assigned, at others - an internal audit is carried out.

What is the quality of the chief accountant's work is considered unsatisfactory

If management has doubts about the satisfactory performance of his responsibilities as a person in charge of finance, then the question of his suitability for the position should be raised. Most often, complaints about the quality of the chief accountant's work appear if:

• accounting registers are not maintained correctly;
• the documentation is processed late;
• reports are submitted at the wrong time or are filled in incorrectly;
• labor discipline is not observed.

No personal and professional qualities of an accountant will help if an employee is convicted of theft or forgery of documents. In this case, he must not only be dismissed, but also punished in accordance with the law.

• friends;
• relatives;
• close people of already working employees.

Better to take the right person from the outside.

If personal qualities the accountant is impressed, but he lacks professionalism, the right decision will formalize such a person and teach him. In this case, people try very hard and stay with the firm for a long time.

Rather, it will focus on the qualities of a good accountant. Being listed and being a true professional is not the same thing at all. To become an irreplaceable worker, without whom, as if without hands, is the task that young people who want to make a career in this field set themselves.

What qualities should be inherent in a successful accountant?

1. Literacy and education, developed intellect. It is optimal, of course, to have special training, best of all is a diploma from an institute. Naturally, if you want and have the opportunity, you can learn from professionals, as it was with our grandmothers, but self-taught people are not in value now, all employers need<корочки>. <Высшим пилотажем>today is the presence of a certificate of professional organization of accountants.

In addition to education, the ability to be fluent in numbers is highly valued. Of course, in the age of calculators and computers, it is not at all necessary to add five-digit sums in your head. But skill<читать>documents, to see inconsistencies in them and errors are considered<фишкой>a good accountant, saving time, nerves and money.

It is also necessary to be able to navigate in different branches of legislation, primarily tax and labor. And, naturally, to be with the computer<на ты>, know the 1C program. This is an axiom.

2. Punctuality and responsibility. Accounting is the accounting of everything and everyone in the enterprise, from working hours to pencils in the office. Nothing can be missed, otherwise the balance will not converge, the relationship between income and expenses will be disrupted, uncertainty and chaos will ensue.

Only a punctual person will be able to submit all tax and other mandatory reports on time. And this is extremely important: violation of the deadlines is fraught with big troubles both for the accountant himself and for the enterprise where he works.

3. Systems thinking... The accountant, first of all, the chief, must see the situation as a whole. This will allow making decisions that contribute to the improvement of the organization not only of accounting, but also of the production process... It is the direct responsibility of the chief accountant to give sensible suggestions to reduce costs and increase income. How can he do this if he can see no further than his nose?

4. Ability for self-education... Accounting is not a frozen structure. This is a system that changes daily and hourly under the influence of new legislative acts, instructions, rules, as well as the requirements of modern reality. Constant study of special literature, business constructive contacts with colleagues should accompany and nourish the activities of an accountant. In isolation, he simply cannot survive, therefore, sociability and receptivity to new things simply must be present in the character of modern business.

5. Flexibility. One of the qualities most valued by businessmen. The ability to find reasonable compromises between the interests of the enterprise and the state within the framework of legality is considered<высшим классом>... Fortunately, there are nuances (mainly due to discrepancies in regulatory documents), which an experienced accountant always uses for the benefit of his company. By the way, these qualities (as well as all the others covered in this article) will be very useful in dealing with various regulatory authorities, clients and business partners.

6. A good accountant must be honest and law abiding... If the enterprise is working<по закону>, leads only<белую>accounting, and so, in fact, it should be, the person responsible for organizing and maintaining accounting, just a priori cannot be dishonest

7. Finally, he must be loyal to the leader.... If the accountant, especially the chief accountant, does not find a common language with the director, things will go hard, one of them will have to change jobs, and it is logical that they will turn out to be an accountant.

It will not be superfluous to have such an attitude towards all the staff. An evil bureaucrat with bills, familiar from old movies, is already archaism. Business and even, without familiarity, relationships with all employees are the best option for positioning yourself in a professional environment.

Naturally, some qualities can be acquired with work experience, but many must be present in a person by nature. Learn to handle the chart of accounts and tax reporting anyone can. But not everyone can become an invaluable worker. Apparently, because accounting is the focus of finances, which are the circulatory system of any business. Keeping it healthy is not an easy task and only a true professional can do it.