Accountant — различия между версиями

Текущая версия на 13:36, 27 июня 2012

An accountant is a individual who manages monetary concerns, which includes the preparation click here for of financial plans and budgets, as properly as the management of accounts and staff welfare.

In most nations, officially licensed accountants are recognized by titles. In the UK, they are termed as chartered accountants. In the U.S., accountants are frequently identified as certified public accountants, whereas in Canada, they are either recognized as certified management accountants or certified general accountants. Although most of the accountants in Canada also function as chartered accountants, certified common accountants are also authorized to practice public accounting and auditing in the country.

The primary responsibilities of accountants are to generate economic reports and to undertake day-to-day bookkeeping for managers, regulators, and shareholders. Accountants manage a double-entry bookkeeping technique wherein there are two entries for every transaction are produced, one to a debit account and a single to a corresponding credit account. As per accounting guidelines, the sum of the debit and credit figures really should be equal and any discrepancy in the total signifies that there has been an error. An accountant also audits and inspects the economic records of folks or organizations, along with preparing financial and tax reports.

In the United States, accountants can obtain specialized certificates in varied fields where they can hold titles like certified public accountant, certified internal auditor, certified management accountant, and accredited enterprise accountants. In the U.S., the governmental accounting normal board prepares accounting guidelines for making monetary statements for publicly traded firms and private businesses. Additional, some of the accounting organizations that influence developing regular sponsors guidelines for accountants in the U.S. are the U.S. Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), limited company records the Monetary Accounting Standards Board (FASB), and the Governmental Accounting Standards Board (GASB).

Some significant firms recognized globally are PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young, and KPMG. Most accountants carry out different types of accounting like cost accounting, economic accountancy, and management accountancy. Accountants are skilled specialists and are an integral element of the contemporary economy.