An accountant can be defined as any person who carries out accounting task like preparation and presentation of financial reports to the policy makers so that they can make sound decisions, which will enable the organization to achieve its goals. The scope of the accounting work depends entirely on the size of the organization and the individual’s specialization. It is in this interest therefore this paper is written.
The qualification of an accountant varies from one country to another and individual’s specialization but basically it involves some education background and certification by a recognized body Accounting involves many financial calculations like balancing of sheets and therefore it is inevitable for people who are planning to take a career in accounting to be good and to have interest in mathematics, be analytical to compare and interpret fingers easily. Still to be noted here is the importance of good written and spoken English.
Preparation, analysis and presentation of financial reports require one to be good in both written and spoken English. Accountants should be able to clearly communicate their ideas and to air their views clearly to the managers and clients. Another important thing in accounting is the general knowledge in law like the business law as well as good understanding and interpretation of business terminologies. This comes in hardy when an individual is involved in tendering or taking contracts on behalf of the organization.
Technology is another requirement, which cannot go unmentioned because of its importance in accounting. Accountants should be very familiar with business systems and office automation systems such as the accounting computer packages. Based on the above discussion, accountant as a career requires a minimum of Bachelors degree in business studies or any other field where the above mentioned areas are taught like statistics. Many companies in the modern society need accountants with Masters Degrees in business administration with specialization in accounting.
The state requires all accountants to be certified for them to be recognized. The certified public accountant certificate CPA is issued by the state through the state board of accountancy. Some states in America require accountants to be university graduates while others demand some working experience in the field of accounting. The later seems to have been adopted by many states together with the corresponding curriculum changes and therefore it is important to scrutinize the requirements of the sate in which they are planning to register with.
Citification involves four sections of CPA examination in all the states which is set and marked by the American institute of certified public accountants. Passing examination in the four sections is important for one to be certified. Although it is not necessary to pass all the four sections exam at once, many states puts a limit of two exams compounded by considerable experience for them to give you credit. It is important to understand that one cannot proceed to the next section before passing the previous sections.
In conclusion therefore, accounting is a dynamic and noble career which requires determined people to succeed. It was pointed out that accounting requires individuals of high integrity, high amplitude in mathematics, good written and spoken English and analytical people. It was also discussed that the minimum qualification is a Bachelors degree in business studies or any other relevant courses. Certification is inevitable and involves passing four exams in the four sections.
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