"Your star." Newspaper of the Pavlograd district of the Omsk region. Competent accountant What is a modern accountant like?
July 26, 2019
Since 2019, the Federal Accounting Standard “Lease Accounting” FSBU 25/2018 has been in force, which regulates accounting for rental and leasing agreements. FSBU 25/2018 is mandatory for use from 2022, but it can be applied voluntarily now. 14
July 23, 2019
July 22, 2019
July 15, 2019
Check to see if you account for the land underneath the property. If not, correct the situation. Read where to take into account a non-produced asset, as well as about linking indicators that reflect the presence of real estate and land on the balance sheet. 60
Apply the recommendations of the Ministry of Finance in accounting and reporting - traditionally they are addressed to auditors. But it is also useful for accountants to know about this, so as not to receive comments from inspectors. This time, officials commented on the accounting of loans, receivables, and revenue. 105
July 12, 2019
Maintain inventory records of computers and their components according to the standards of the “Fixed Assets” standard. We'll tell you in what configuration to designate a PC as an accounting unit, what to do if only a separable part of the computer fails. And also what has changed in inventory accounting and what has remained unchanged. 974
Due to the specific nature of their work, construction companies often have disputes with shareholders, customers and contractors, etc. They cannot do without the services of lawyers. However, not all expenses can be recognized as expenses. The article will help you correctly classify legal expenses and avoid accusations of unreasonable expenses. 263
July 11, 2019
At the end of the month, the farm has some remaining products in its warehouse. In addition, a company or entrepreneur may not put some of the released products on sale, but use them for their own purposes. How to write off deviations between actual and planned costs in these cases, read on. 596
July 9, 2019
July 8, 2019
Questions regarding lease accounting are more common than others. This is due to the fact that most companies prefer to rent property rather than own it. From the article you will learn what typical accounting entries are provided for the tenant and the lessor. 91679
In accounting there is no concept of amount differences. Differences that arise when making payments under contracts in foreign currency are now called exchange rate differences. This is due to a unified accounting procedure. In this article you will learn how to keep track of amount and exchange rate differences. 8106
Accounting for shortages and surpluses during inventory is carried out on the basis of a matching sheet. Accounting for shortages depends on whether the losses exceed the norms of natural loss and whether there are culprits. Accounting for all surpluses is the same. 68195
Tax officials are checking company addresses en masse. They are not looking for anyone in particular. We came to the office center, didn’t find the company name on the signs, and left. And in the Unified State Register of Legal Entities there was an entry about the unreliability of the data. Get at least a modest sign to reduce risks. 40
July 5, 2019
The transfer of salaries to employees’ cards must be agreed upon with them, and then secured in local documents or employment contracts. An employee can choose any card for transferring wages. If in local acts you have established non-cash transfers of wages, and the employee has not given his consent to this, then the income must be paid through the cash register. 56705
July 3, 2019
The additional payment for combining positions according to the Labor Code of the Russian Federation in 2019 depends on how the employment contract was drawn up. After all, if it specifies replacement, then you don’t have to pay for it. But do not confuse the combination with performing the duties of a temporarily absent employee. 14045
July 2, 2019
July 1, 2019
Compensation for the use of personal property for business purposes in 2019 is due to all employees. The employer decides how much to pay. The exception is your own cars. Take compensation into account when calculating income tax, but exclude it for personal income tax and contributions. 65964
An employee is entitled to compensation for the use of a personal car only in one case. In this article we will tell you who is entitled to compensation, how to arrange it so as not to arouse the suspicion of tax authorities, and reflect it in tax accounting. 32474
In accounting, organizations reflect the financial results of their activities on account 99. At the end of each reporting year, account 99 is reset to zero - the balance sheet is reformed. In the article you will learn what is reflected in the debit and credit of account 99 in accounting. 11990
The buyer has the right to return the purchased goods on the grounds provided for by law or agreement with the supplier. The accounting procedure depends on when the return was made. In the article you will learn what transactions are required to return goods from the buyer. 34082
Companies can include a condition for the repurchase of goods in the purchase and sale agreement. This is usually done if the product cannot be resold within a certain period. In the article you will learn tax and accounting for the transaction. 22584
June 27, 2019
June 26, 2019
A loan from the founder of the company must be reflected in accounting, but the choice of account for posting depends on the terms of the loan agreement. Most often they provide loans for up to a year and without interest. Then they will use account 66 in accounting and will not open an additional subaccount. 7509
Accounting for micro-enterprises can be simplified. There are several ways. For example, accounting for micro-enterprises can be carried out without double entry or using the cash method. Micro-enterprises also have the right to use an abbreviated chart of accounts and fill out simplified accounting statements. 1734
June 25, 2019
Sometimes there is confusion about what entries to make for the calculation and accrual of vacation pay. For example, when a vacation rolls over to the next month or an employee takes it in advance. Confusion also arises due to the use of the vacation reserve, especially when vacation pay turned out to be greater than the reserve. We will use examples to show what entries to make in accounting. 15204
June 21, 2019
Keeping accounting records for individual entrepreneurs using the simplified tax system in 2019 is not necessary, but to simplify tax accounting and tax calculations, you can keep accounting records. There is no legal ban on this. Accounting is similar for the “income” and “income minus expenses” objects, but there are nuances. 8949
June 18, 2019
June 11, 2019
June 10, 2019
June 6, 2019
If a company maintains regular accounting, it must calculate temporary and permanent differences between accounting profit and tax profit. We will tell you what permanent and temporary differences are in tax accounting and accounting, how they differ, and how to reflect them. 1316
Tenants often renovate new premises. Inseparable improvements may occur during the renovation. This article will teach you how to calculate property taxes on permanent leasehold improvements in 2019. 13970
June 5, 2019
Draw up a certificate of acceptance and transfer of equipment when purchasing fixed assets or low-value ones. This is the primary document that confirms the receipt of assets. In the article you will find an example of an acceptance certificate for the transfer of equipment for 2019 - 2020. 1950
Contractors provide anti-splash mats for use under the contract. It is not always obvious from the subject of the agreement whether this is a rental relationship or not. Read how to account for expenses and whether rugs need to be taken into account on the balance sheet. 180
May 30, 2019
May 27, 2019
Accounts receivable is the amount of debt owed by third parties to the company, and accounts payable is the amount of debt the company owes to third parties. We described in the article which accounts in accounting to reflect receivables and payables. 11746
May 24, 2019
In 2019, pay vacation pay three days before the start of your vacation. It does not matter when the employee goes on vacation - in the current month or next. In the article you will learn how to calculate taxes and contributions if vacation is next month, and vacation pay is paid in the current month. 104389
May 23, 2019
May 14, 2019
Before providing official communication, issue an order. It lists all employees who are entitled to such communications, the limit on expenses for official calls, the prohibition on personal telephone calls, or the procedure for reimbursing them by employees. 176
May 8, 2019
Draw up the organization’s accounting policy for accounting purposes, taking into account the rules that are written in the accounting regulations “Accounting Policy of the Organization” (PBU 1/2008). In the article you will learn which organizations should draw up accounting policies for accounting purposes and what to write down in them. 3509
May 6, 2019
Compensation for damage to property is taken into account under the new subsection 144 of KOSGU. But it is not clear on which account to reflect the receipt - 205 44, 209 44 or 209 74. After all, officials did not add detailed descriptions and postings to the updated accounting instructions. Read the article on how to apply new accounts to an educational institution. 544
April 26, 2019
66 accounting account is the account that is intended to summarize information on short-term loans and borrowings. It is here that you need to take into account loans and borrowings that were received for a period of less than one year. 1744
The cooler can be included in both fixed assets and inventories. But to which group of property is it still better to classify it? Which KVR, KOSGU codes and accounting accounts should be used to account for the cooler and water for it? How to account for returnable packaging? The answers are in the article. 537
Now on account 101 X7,000 you should reflect biological resources, and not the library collection, as last year. Accordingly, account 104 X7,000 is called “Depreciation of biological resources”, and not “Depreciation of library funds”. The reason is that in 2018 the Ministry of Finance adjusted the accounting accounts. 511
April 25, 2019
April 24, 2019
Parents can transfer money to a school or kindergarten, but only voluntarily, as philanthropists. To prevent the director or manager from being accused of extortion, you must follow five rules and correctly reflect the help from parents in your records. 111
April 23, 2019
April 22, 2019
Companies importing goods enter into supply contracts with foreign organizations. The procedure for payment and accounting of purchased goods differs from domestic purchases. In this article you will learn how to organize accounting of imported goods. 146948
April 19, 2019
April 16, 2019
Municipalities are reluctant to identify abandoned roads. They are afraid that they will have to spend time and money on registering them as municipal property, and then incur maintenance costs. Such inaction can have negative consequences. We'll tell you how to prevent them in this article. 158
April 12, 2019
Be careful with pennies in accounting and reconciliation reports. Due to small discrepancies, tax authorities will charge a fine, and buyers will refuse to sign the contract. See the examples to see which transactions will help you get rid of penny leftovers. 1684
April 9, 2019
April 5, 2019
Accountants, employees and controllers interpret the wording of local acts differently. A recent decision by the Constitutional Court has added to the confusion. Different understandings lead to underpayment or overpayment of wages and labor disputes. How to take into account additional payments and allowances is in the article. 331
The problem with unaccounted property often comes across to the chief accountant, who has taken over the affairs of the new job. Organizations with forgotten assets usually do not keep proper records. In this case, there may be no primary inventory, and inventory is carried out from case to case. The director is puzzled about where to get documents when a buyer appears at the property or when tax officials come to check. 327
April 2, 2019
April 1, 2019
What transactions form the authorized capital of the company? Authorized capital - what account is it? The answers to these questions depend on who and what assets transfers ownership to the company. Postings on authorized capital and tips in the article. 24739
March 29, 2019
March 26, 2019
In 2019, the company has the right to take into account the costs of ensuring normal working conditions when calculating income tax. These costs also include the purchase of water for the office. In this article you will learn how to take into account the costs of purchasing drinking water in tax and accounting. 27200
The reporting employee does not have supporting documents for the purchase. For example, he ordered a product on AliExpress, but he was not sent supporting documents, and he cannot restore them. To avoid risks, buy the employee’s property. We'll tell you how to take into account the costs of purchasing goods in an online store. 514
March 25, 2019
What are considered deferred expenses, what are advances, and what are current expenses of the company? What are the rules for recording deferred expenses? When should they be rechecked? You will learn about this from our material 62683
In the summer, institutions and administrations improve the areas. For example, paving slabs are used to make paths and blind areas around buildings; they are laid in parking lots, squares, playgrounds and other areas. Let's look at how to account for such expenses. 613
March 22, 2019
March 21, 2019
Chart of accounts – a list of synthetic and analytical accounts for accounting for assets and liabilities. Download the table of the chart of accounts for accounting in 2019 with explanations and entries in the article. The instructions for standard accounts provide general recommendations, and experts provide practical examples. 70512
Account 97 “Future expenses” takes into account expenses of the current period that need to be written off in the future. In the article you will learn what relates to deferred expenses and how to take them into account on account 97 “Deferred expenses” in 2019. 42723
March 18, 2019
Conventional wisdom: it is not necessary to maintain off-balance sheet accounts, because there will be no negative consequences for the company. This is wrong. First of all, there will be incorrect information about the company’s property and liabilities. 137121
Due to the fact that construction companies independently approve the composition of direct and indirect costs, confusion often arises. Inspectors find contradictions between accounting policies and the tax base or consider the division of expenses into direct and indirect to be unreasonable. The result is a fine of at least 10,000 rubles. We'll show you how to avoid trouble. 970
March 15, 2019
March 12, 2019
March 6, 2019
March 5, 2019
March 1, 2019
If you have just changed jobs, you will first have to take over business from your predecessor. They may not be in the best condition and this will negatively affect your work results. We identified the main risk areas and drew up a plan to audit the payroll section of the accounting department. 361
February 28, 2019
February 26, 2019
Incorrect accounting of costs for different age groups of young animals will distort their cost. Errors arise due to indirect costs that need to be distributed between different age groups of young animals. Let us show how accounting programs simplify the solution of this problem. 200
February 25, 2019
Take into account the state duties paid to the budget in a new way. In the article you will learn about accounting and tax accounting of state duties: how to correctly write off expenses in accounting and under what conditions the state duty reduces income tax. 167750
Prepare an accounting statement to correct an error or write off an expense. There is no form for the certificate; you can draw it up yourself, but with the required details. We have provided examples of accounting statements for different cases in the article. 209800
February 21, 2019
February 20, 2019
February 19, 2019
The company has the right to write off debts to counterparties in tax and accounting only after the statute of limitations has passed. But exceptions are possible to the rule. Sometimes you can write off debts from accounts 60 and 62 earlier than usual. In the article you will find the rules for writing off accounts payable, posting and tax accounting of transactions. 16455
February 18, 2019
In 2019, it is profitable to lease property if the monthly payment is less than on a loan. In the article you will learn the pros and cons of such an instrument as leasing, features of tax and accounting of the transaction, as well as the procedure for processing documents. 127176
February 15, 2019
Employees have the right to take paid days to undergo medical examination. The recommendations include who and how to provide days for medical examination, how to pay personal income tax on them and reflect them in accounting and tax records. 5412
February 12, 2019
The parties stipulate the accrual of interest under the loan agreement in the agreement itself. If the interest amount is not specified, the borrower will have to pay the lender interest at the key rate. In this article we will look at how to record the accrual of interest under a loan agreement. 119874
February 11, 2019
A reserve for doubtful debts in accounting and tax accounting in 2019 is created if you assume that the buyer will not pay and the supplier will not ship the products. Then you will take into account part of the losses in advance and reduce the tax. 26374
CLASSIFICATION OF NATURAL RESOURCES IN COST ACCOUNTING BY ECONOMIC ELEMENTS IN LUGGING
L. G. Ulyasheva
Based on the application of an interdisciplinary approach through analysis, synthesis, systematization and grouping of theoretical and empirical data, the reasons for poor-quality presentation of information to users about forest resources involved in logging in the officially current classification of costs were identified, and ways to eliminate them were identified. The result of the study was the author's proposals, which determine in the list of cost elements the position of natural resources used by the extractive forestry business, corresponding to objective economic reality.
Key words: natural resources, logging, classification of resources, classification of costs.
Based on the application of an interdisciplinary approach through the analysis, synthesis, systematization and grouping of theoretical and empirical data, the reasons for the poor presentation of information to users about forest resources involved in logging in the official classification of costs were identified and ways to eliminate them were identified. The result of the study was the author's proposals that determine the position of the resources of nature used by the mining forest business in the list of cost elements, corresponding to the objective economic reality.
Keywords: natural resources, logging, classification of resources, classification of costs.
Magazine "Accounting" No. 7 for 2019.
METHODOLOGY OF RESOURCE ACCOUNTING IN LUGGING: EVALUATION AND IMPROVEMENT
L. G. Ulyasheva
The article is devoted to solving the problem of non-compliance with user requests with the reporting data that is generated in the domestic accounting system in accordance with the current methodological guidelines for accounting for resources involved in the logging production process.
Key words: logging, resources, accounting methodology, influence of industry and technological features, information limitations.
Article is devoted to a solution of the problem of discrepancy to the user requests of those reporting data which are formed in the system of domestic accounting according to the operating methodological units for accounting of the resources involved in production of logging.
Keywords: logging, resources, accounting methodology, influence of branch and technological features, information restrictions.
FEATURES OF OUTSOURCING. ACCOUNTING AND TAX ACCOUNTING
Z. A. Mishina, N. P. Sidorova, V. A. Makarychev, N. Yu. Apelgans
In modern economic conditions, outsourcing acts as one of the ways to reduce organizational costs. Its positive and negative aspects are analyzed, the accounting scheme when using outsourcing and taxation are considered.
Key words: outsourcing, accounting, tax accounting, VAT.
In modern conditions of managing outsourcing acts as one of ways of reducing costs of the organization. Its positive and negative sides are analyzed, considered the scheme ofconducting accounting when using outsourcing and taxation.
Keywords: outsourcing, accounting, tax accounting, VAT.
Magazine "Accounting" No. 6 for 2019.
ENVIRONMENTAL AUDIT IN THE SYSTEM OF MANAGEMENT OF ECOLOGICAL AND ECONOMIC RISKS
A. V. Glushchenko, E. P. Kucherova, E. A. Dolganova
The proposed set of measures to manage strategically oriented environmental and economic risks based on the results of an environmental audit is the most effective tool for managing these risks, a means of reducing them, and increasing environmental safety through the development of an effective environmental management strategy.
Key words: environmental audit, risks, damage.
The offered complex of actions for management of strategically focused ecology-economic risks on the basis of results of environmental audit is a productive instrument of data management by risks, means of their decrease, increase in environmental safety by means of elaboration of effective strategy of environmental management .
Keywords: ecological audit, risks, damage.
PROBLEMS OF ACCOUNTING FOREST RESOURCE RESERVES IN LUGGING PRODUCTS
L. G. Ulyasheva
Forest resources allocated for logging and intended for withdrawal should be qualified in accounting as specific reserves and valued at minimum rates per unit of the volume of timber possible for harvesting; accounting should be kept in free account 12 with the name “Reserves of Natural Raw Materials” assigned to it.
Key words: forest reserves, logging.
The forest resources allocated under logging and intended for withdrawal should be qualified in accounting as specific stocks and to estimate them at the minimum rates for unit of the wood volume, possible for preparation, to keep account on free account 12 with assignment to it the names "Reserves of Natural Raw Materials".
Keywords: stocks of forest resources, logging.
Magazine "Accounting" No. 2 for 2019.
RESOURCES AS AN OBJECT OF ACCOUNTING
L. G. Ulyasheva
Through systematization, the work identified directions for the modern development of accounting thought for further improvement of resource accounting, and developed proposals to improve the quality characteristics of economic indicators characterizing the resource base of the enterprise.
Key words: resources, assets, property, methodology, IFRS.
By systematization in work the directions of modern development of an accounting thought in further improvement of accounting of resources are revealed, development of offers on increase in qualitative characteristics of the economic indicators characterizing resource base of the enterprise is carried out.
Keywords: resources, assets, property, methodology, IFRS.
Magazine "Accounting" No. 1 for 2019.
IMPROVING THE CERTIFICATION SYSTEM ACCORDING TO THE PROFESSIONAL STANDARD "ACCOUNTANT"
O. A. Frolova, E. V. Zimina
Today, qualification assessment centers do not evaluate the professional judgment of a specialist, and therefore the authors present an improved structure of the qualification exam for compliance with the professional standard “Accountant”.
Key words: competence, assessment, professional judgment of an accountant, certification.
Today the appraisal centers of qualifications do not estimate professional judgment of the expert in this connection, authors presented advanced structure of a qualification examination on compliance to the professional Accountant standard.
Keywords: competence, assessment, professional judgment of the accountant, certification.
14:37
B It’s unlikely that you remember by heart the passwords for all your accounts on social networks and personal accounts on websites. Many people still use simple, popular passwords like “123456” or their birthday. Others change their password regularly. How effective is it? How to reliably protect your account? 6512:55
Is it legal to recognize expenses for payment of compensation for loss of ability to work by an employee due to an injury at work as part of income tax expenses? What is the controller's opinion on this issue? What is arbitration practice like? 16812:50
We are talking about a situation where a regional operator begins to provide municipal solid waste (MSW) management services. 14212:14
Every year the state takes new measures aimed at countering cashing out. This includes the introduction of online cash registers and the establishment of liability for evasion of insurance premiums. But the main means of struggle has been and remains criminal prosecution. 18811:42
On November 28, 2018, Federal Law No. 451-FZ was adopted, which introduces a number of major amendments to procedural legislation. The changes are so significant that lawyers have already nicknamed the law a “procedural revolution.” We will consider the 5 most important aspects of procedural reform in this article. 23910:11
It's summer and vacation time! But to go on vacation it is not enough just to buy a ticket. If you want to relax outside our country, then you need to be sure that this is not prohibited for you. And a bailiff can easily prohibit such a vacation. According to 229-FZ “On Enforcement Proceedings”, the bailiff has the right, at the request of the claimant or on his own initiative, to issue a resolution on a temporary restriction on the debtor’s departure from the Russian Federation. So, when can you face a ban on traveling abroad? 220 July 25, 2019
12:39
The organization on OSNO is engaged in business in the provision of communication services and has three retail stores, which are registered as separate structural divisions, geographically located in the same city on different streets, each of them uses cash register systems. How to organize and document cash transactions in separate divisions (SB)? What are the consequences of not having cash books in the OP or maintaining one book for all departments? How to organize the movement of a small change in the OP? 23612:31
Legislators decided to clarify the procedure for providing personal income tax benefits. For this purpose, Federal Law No. 147-FZ of June 17, 2019 was adopted, it was published on the portal www.pravo.gov.ru on June 17, 2019 and generally came into force on this date. However, the main provisions of the law, in accordance with the adopted procedure, will begin to apply from the beginning of the tax period for tax, in this case personal income tax. For him, the tax period is the calendar year. That is, in fact, the innovations will be in effect from 01/01/2020. 46312:24
Of the variety of pricing methods, three main ones can be distinguished: cost-based (based on cost analysis), a method based on supply and demand, and a method of following a competitor (based on a study of market conditions). The cost method is the most common due to the relative ease of its use and the convenience of obtaining source data. 23211:42
Let us remind you who is entitled to a child deduction, whether the right to a deduction will remain after dismissal, and how to arrange all this in “1C: Salary and HR Management 8”. 23211:32
Office supplies, supplier invoices, travel tickets, travel expenses and much more are paid by employees on behalf of the organization. At the same time, money is most often still issued on account. There are certain inconveniences associated with this: time and paper consumption. A faster and more convenient way is corporate bank cards. 31511:24
The reform regarding cash register equipment is approaching its final stage. Some received a deferment until 2021, while others can do without a cash register at all. 1 56110:28
The existing practice of applying provisions on review of newly discovered evidence, which prevents the admission of new evidence previously hidden from the court for one reason or another, was formed when new evidence could be provided to both the cassation and supervisory authorities. In particular, in the Textbook on Civil Procedure of Moscow State University, you can read that “evidence discovered after a decision is made can serve as the basis for reviewing the case by way of supervision.” The Training Manual prepared by Ural proceduralists also states that “the presentation of new evidence that was not examined when issuing a judicial act, including due to the fact that the person participating in the case did not know about its existence at the time of the court hearing and issuance a judicial act is not a basis for its revision due to new or newly discovered circumstances. In this case, the judicial act may be reviewed by the court of cassation or supervisory instance with the case being sent for a new trial for examination of additional evidence presented.” 313 July 24, 2019
12:48
Individual entrepreneurs are subject to social insurance in the event of temporary disability and in connection with maternity in a special manner. Let's talk about what a woman who is an individual entrepreneur needs to know if she is going on maternity leave. 35212:40
Officials of state and municipal institutions must take into account new types of administrative liability for “accounting” violations. Since June 2019, the system of fines for non-compliance with requirements for the presentation of budgetary or accounting (financial) statements, as well as for budgetary (accounting) accounting, has changed. What should chief accountants and heads of institutions prepare for? 69812:30
An individual entrepreneur and a legal entity applying the taxation system for agricultural producers plan to enter into an agreement on joint activities for the purpose of growing vegetables, which will be distributed among the participants. A legal entity provides land, water for irrigation, individual entrepreneurs provide seeds, agronomic work, and hired workers. How should the relationship between an individual entrepreneur and a legal entity be formalized? Does the conclusion of a joint activity agreement entail the loss of the right to apply a preferential tax regime (payment of Unified Agricultural Tax)? Who should submit a report on land and crops to the statistics agency? 27211:24
From March 1, 2019, the procedure for filling out travel forms has undergone a number of changes. But some organizations ignore the new rules for filling out travel forms and continue to issue them in the old way. For this, the tax authorities may exclude the company’s expenses for fuel and lubricants, charge additional income tax and refuse to deduct VAT. 96711:16
Now more and more enterprises are switching to non-cash payment of labor, and the most convenient way to implement non-cash payment is a salary project. Let's take a step-by-step look at how to create and set up a salary project in “1C: Salaries and Personnel Management 8”, ed. 3. 30010:52
In addition to standard payments in the form of wages or vacation pay, the employer can pay various types of compensation or give gifts. And if the situation with “standard” payments regarding the withholding of personal income tax and the calculation of insurance premiums is clear, then “non-standard” payments can bring a lot of headaches to the accountant. 404 July 23, 2019
12:29
Is an organization located in the Far North obliged to compensate for the costs of travel for employees to and from their vacation destination? Does she have the right to take these expenses into account for the purposes of calculating income tax, including if the vacation location is not the territory of the Russian Federation? What documents can be used to confirm the expenses incurred? 44512:22
A smart boss calls his accountant sincerely and gratefully - “my back, my protection and conscience.” But, indeed, each of us who has worked for at least a short time at any enterprise, in any institution, knows at the level of an axiom - there is no employee more irreplaceable than an accountant.
Yesterday our dear accountants celebrated their professional holiday. The editors of the newspaper “Life” are pleased to join all the congratulations and wish the tireless accounting workers inspiration and success in their work, love and prosperity in life, health, prosperity and all the best!
Well, today we decided to find out from our accountants how they themselves see their profession, what interesting things they can tell us about themselves, how they are used to taking a break from their hard work, what they wish for themselves and their colleagues on holiday.
So:
Irina Pakhomova, head of the financial and economic support department, chief accountant of the executive office of the Donetsk Regional Council:
– I started my career as an accountant - at the age of 20 I came to the material department at the mine. At the age of 24, I was appointed chief accountant of the district administration. And after ten years of work, it seemed to me that I had grown in all this, as I began to be invited to other services. As a result, I was invited to the supervisory authority, and I began working at the control and control department. It must be said that when a person wants to work, he can work anywhere. But it so happened that, although everything worked out for me, I felt that it was not mine. So I returned to accounting, to the specifics with which I started. Accounting is a job that helps you both discipline yourself and feel the real need of your work for the team and management. When the system is debugged, you feel a sense of pride and the importance of your work. And when grateful people come, sincerely and openly saying thank you, then this is probably the most precious thing.
I am sure that the team understands the need for our work, because everyone has the basis for everything to be fine - so that salaries are paid on time, so that no one thinks about whether it is easy or simple, since thinking about this is our mission . Our leader must have a solid rear, and I think that we are succeeding.
As for taking a break from work, it’s hard to think of anything more complicated than that. You constantly think about work, sometimes you can’t fall asleep in the middle of the night, analyzing how to deal with this, do that... But, in my opinion, the best way to relax is family. I come home, where it’s good, where there’s a child, a husband who treats me with understanding. For me, this is probably happiness, this is relaxation.
Well, on this holiday, from me personally, from the entire Donetsk Regional Council, I would like to wish all my colleagues the professionalism that we all need so much, so that, and this is also very important, our work is adequately appreciated. After all, when you come to work and know that your work is needed by everyone else, you have an even greater desire to do your job well and correctly. In addition, I wish everyone health, financial stability, prosperity in their personal lives, so that everything is united - when it’s good both at work and at home, then a person is happy! I wish everyone that we have plans in front of us, that they are implemented, no matter what, that the work of an accountant is not just dry accounting of numbers, but sincere human work with understanding and joy!
Elena Adylkanova, chief accountant of the newspaper “Life”:
“Of course, it is difficult to express in words the understanding of all the responsibility and importance of our work. An accountant is not just an employee. We root for our team, for our enterprise, knowing that sometimes very, very much depends on us. Undoubtedly, a feeling of genuine joy comes when you realize that everything is working out, everything is fine. Then you realize that your work is not in vain, that people are grateful to you.
Well, rest for me is nature. Leave the walls of the office, be by the sea or in the forest, listen to the sounds of nature, the crackling of a fire - then everything bad is forgotten, strength is accumulated for future work.
I would also like to wish stability to all accountants, and to myself, of course, without it it’s quite difficult. May success and respect from colleagues contribute to all of us! Love and health to everyone!”
Elena Braga, accountant of the newspaper “Life”:
“I can’t say that I once simply dreamed of being an accountant. Like everyone else, in my youth I wanted something high, creative, I even wanted to be a doctor... Although now I am sure that I am in the right place - I love my job, I understand the importance and responsibility of accounting work. Previously, even under the USSR, this work was quite boring - one instruction for centuries, a huge amount of data, the same thing every day. Today everything is different: an accountant has to be a lawyer, a financier, and a planner. Nowadays, work constantly keeps you on your toes, allows you to develop, work truly, interestingly and intensely.
Of course, I often really want to relax. I love the sea, the garden, the singing of birds. Sometimes it’s enough to take a walk around our beautiful green city or just read a good book - although this happens rarely, it allows you to gain strength and inspiration.
I would like to wish myself and my colleagues patience – we all need it and it is very important. Value yourself, take care of your health and treat your work as your favorite thing! All the best to everyone!”
The newspaper “Life” is pleased to join all the congratulations and wishes the tireless accounting workers inspiration in their work, love and prosperity in life, health and all the best!
Alexander KOVALENKO
Myth1. For representatives of all “accounting and accounting” professions, including accountants, the main thing is to be familiar with mathematics. The rest will come with experience and practice.
In fact. In the accounting profession, first of all, perseverance and scrupulousness are needed. Measure twice, cut once - this is about an accountant. The smallest mistake can lead to a failure of the entire reporting, and then a huge job will need to be redone again. But this is not even the worst thing: any mistake by an accountant costs a pretty penny: to lose money in unknown accounts, it is enough to make a mistake in one single number, letter or comma. And then penalties from tax authorities and other regulatory authorities are guaranteed. That is, due to the mistake of one person, the enterprise as a whole can suffer. You need to be able to take on such responsibility.
What qualities do you need as an accountant?
1. Mathematical abilities. We have already noted that this alone is not enough, although you cannot do without them, since you will have to add, subtract, divide and multiply a lot.
2. Analytical mindset. An accountant, especially if he occupies a leadership position, must be able to see two steps ahead and know what consequences this or that action may lead to. After all, the specialist is to some extent responsible for the distribution and investment of the company’s money.
3. The ability to make decisions independently. In our country, unfortunately, any law, despite the abundance of explanatory letters to it, can be interpreted in different ways. In such “mess” you need to be able to understand and make decisions that are, let’s say, most beneficial for the company. It often happens that an accountant must do this at his own peril and risk, since even the manager is sometimes unable to understand all this accounting wisdom and make the correct “verdict.” It should be noted that if the decision turned out to be correct, the accountant is honored and praised, but if not... You yourself know what happens in such cases.
Myth2. The accounting profession is static. Almost nothing changes in it, in general it is one continuous routine. The knowledge acquired at an educational institution is more than enough; there is no need to improve your qualifications.
In fact. From the outside it may seem that day after day, year after year, accountants are busy calculating balances and reconciling debits and credits. They work according to accounting standards established, as they say, for Tsar Pea. Well, pray tell, can things fundamentally change in this area? This opinion is absolutely wrong. The rules and regulations of accounting have not fundamentally changed for a long time: why, figuratively speaking, reinvent the wheel if someone has already done it and the “mechanism” works perfectly. But how the legislation has changed, including tax legislation, and what is most important, continues to “transform” almost every day. It is necessary to closely monitor legislative innovations, since the efficiency of the accounting department largely depends on this. Accountants are forced (even if they don’t really want to) to constantly educate themselves and improve their qualifications: read specialized newspapers, magazines, attend trainings and seminars. Without this, it is impossible to keep abreast of all the news appearing on the accounting horizon. We should also not forget that now all accounting is computerized, the programs used in this area are complex, mastering 1C alone can take about a month, if not more, and today it is considered far from the newest and “advanced”. The work of an accountant can be called routine only in the sense that it requires perseverance, scrupulousness, and repeated checking of documents. In fact, our accountants never get bored, given the amount of work they have to do and the almost daily need to learn something new.
Myth3. An accountant will always be provided with a highly paid job. Especially now, when there is a huge demand for this profession. Almost every young specialist with a diploma will have a great job and good earnings.
In fact. The profession of an accountant is now in favor. That is why there is some oversaturation of the labor market. We have too many accountants, lawyers, managers... but it’s not easy to become a good, sought-after specialist. To do this, you need to go through good practice, do and correct 
one mistake. A young certified specialist needs to be prepared for the fact that a job will not be found immediately; he will also have to forget about a high salary for a certain time. Employers prefer to hire people with experience and good recommendations, because the field of activity is very responsible. As for remuneration, there are also possible options from sums that, by the standards of average citizens, are simply exorbitant, to quite modest salaries. It all depends on the level of “solvency” of the company, the experience and professionalism of the specialist, and the number of duties that he must perform. On average, an accountant's salary ranges from 300 USD (one of the lowest, usually received by young, inexperienced specialists, for whom there are no special requirements, except for one thing: study, study and study again, this salary is also assigned in small firms) , up to 1500 USD (salary in an average company) and above. Accountants of large companies sometimes receive a salary of four zeros, however, their responsibility (including material) and the volume of obligations they have are disproportionately greater. The level of professionalism of such specialists is the highest, which can only be achieved by those who truly love their “routine” accounting work.
Myth4. In terms of career growth, an accountant is a dead-end specialty. You can only become a chief accountant, receiving a small increase in salary, and that’s all.
This myth is partly true. Indeed, after serving a certain number of years in a company, a diligent accountant will most likely only add the word “chief” to his title. Another option: the opportunity to get a financial position 
director, but for this you need to get additional education. However, this seemingly insignificant career advancement has significant benefits. Firstly, a significant increase in salary (if they really offer you a pittance, but a whole “carload” of responsibility and work, is it worth agreeing to?). Secondly, the chief accountant is, be that as it may, one of the key figures in a company or enterprise, and sometimes the second person after the director, who has a huge influence on all ongoing processes.
Myth5. All accountants are sort of “crackers” with glasses. People are callous, unresponsive, uninterested and do not perceive anyone or anything other than numbers .
In fact. The origin of this myth is not very clear. Perhaps this is due to the fact that, due to the specifics of their profession, they have a special character. Most of them are immersed in the world of numbers, not noticing what is going on around them and not taking much part in the cultural or social life of the company. However, there are reasons for this: the work is too responsible, requiring complete dedication and concentration, otherwise mistakes cannot be avoided. But outside the office, most accountants are ordinary, normal people who like to have fun in company, watch TV series, buy beautiful clothes, and have various hobbies. In general, nothing human is alien to them.
Myth6. Accountant is a female profession. If a man works as an accountant, that means he is a “nerd”.
In fact. Indeed, accounting is often a “women’s kingdom.” Maybe because we are more diligent and are able to perform monotonous work that requires attention for a long time. As for men, it has already been noted that today many of them choose a profession one way or another related to accounting: auditing, finance and accounting, etc., knowing that this is now profitable and in demand. Perhaps there are “nerds” among them, as well as among representatives of other professions. Accounting today has ceased to be a purely female profession; worthy men also occupy a worthy place in it.
