Accountant of 21th century

Abstract

The profession of accountant has a great heritage not only because it is one of the oldest professions, but mainly due to the fact that the art of recording and correlation was first introduced as an instrument of accounting. The problem that is being studied, in general, is the discrepancy between the level of training of modern accountants and the requirements of the information (post-industrial) society. One of the essential elements of the economy is the well-developed and efficiently organized accounting business. Accountants play a vital role in providing evidentiary and correct information necessary to make decisions on the supply, hiring and use of resources, which determines the efficiency of a market economy. This applies both to internal accountants who serve enterprises by providing information for both management and external decision making, one of the main functions of which is to facilitate the functioning of the capital market by ensuring the reliability of financial statements of enterprises. The purpose of the article is to play a vital role accountants in providing evidentiary and reliable information that is needed to make managerial decisions. In the process of writing the article used Internet resources, various textbooks, tablets and drawings. The practical value of the results obtained is that, every accountant must be able to: compile and verify primary documents, organize document circulation, develop guidelines (guidelines) for accounting for fixed assets, inventories, wages and other areas of accounting, work on a computer. The scientific novelty of the study is that, the modern accountant should constantly change, expand and improve the new types of specializations of the accounting profession, to increase his professional level, to correspond to the image of a business representative person, to observe ethical and moral principles, to meet the requirements of time to increase professional qualifications in accordance with modern standards of the International Federation of Accountants. Main findings from the study. A modern accountant should be: highly educated, competent person, with a qualification that meets the requirements of profession, society, time, be sociable, capable of productive business communication by a specialist. Prospects for further research are the need to improve the educational and qualification training of modern accountants.