G. Bessonova, V. Kozlova. Accounting as a professional activity.
DOI:
https://doi.org/10.31498/2225-6407.16.2017.136492Keywords:
profession of an accountant, financing, science, practical activity, educational process, European rules.Abstract
The article describes the role and importance of a professional accountant at enterprises of all forms of ownership, the ability to perform the basic functions that are assigned to the accountant. In modern conditions of management, a professional in accounting in his practical activity must master modern methods of accounting and analytical work, know computer programs (1с Accounting, Parus, intallev, etc.). Today, the requirements for the preparation of an accountant as a specialist are being strengthened. The renewed role of the accountant is in the ability to perform decision-making functions in strategic planning and to prevent negative trends in business. The accountant tries to maintain a balance between the public interests, the interests of the owner, the interests of the manager and his/her own interests. The accountant is financially dependent on the owner, therefore he/she is forced to balance between the legislation and illegal orders. Problems, the accountants-organizers, the accountants-teachers and the accountants-scientists are faced with, were described. The article comments on changes in the Law of Ukraine "On Accounting and Financial Reporting". 5/10/2017.
References
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5. http: www.interbuh.com.ua/ru/dokuments/onenews/112710
References (BSI):
1. Gutsalyuk A.M. Sovremennyiy buhgalter: ego mesto i rol v mire [Modern accountant: his place and role in the world]/ A.M. Gutsalyuk – Rezhim dostupa: http:// intconf.org/gutsalyuk-om-suchasnie-buhgalter-yogo-rol-ta-mistse-v-sviti/
2. Malyuga N.M. (2005).Buhgalterskiy uchet v Ukraine: teoriya i metodologiya, perspektivyi razvitiya [Accounting in Ukraine: theory and methodology, development prospects ]/ N.M. Malyuga: [Monografiya]. Zhitomir: ZhDTU [in Rossian].
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5. http: www.interbuh.com.ua/ru/dokuments/onenews/112710
