In order to learn the of accountants job description, we need to briefly define the accounting definition. When accounting is called nedir my mind should come up with a concise definition. So instead of memorizing the definition, we can understand what the accountant means. We can find answers to the question “what is accounting” by starting from the definition of accountant, so that we can gradually begin to learn the work of accountants.
Brief of the accountant job description: The name given to persons who record, classify, summarize and report on the financial transactions of businesses.
In the question of accountants job description, we do not know this definition and need to understand it. It is necessary to know and understand what the words in the definition mean. Knowing what these terms mean means ensuring better accountability.
What is Accountants Job Description?
Accountants Job Description: A scientific discipline that records, classifies, summarizes, reports, analyzes and interprets the financial transactions and events of all institutions in economic activities in the form of money.
At the same time, the definition of accountant answers “what is Accountants job description“. That is, we can deduce what the accountant means, what it is, what it needs to do. We do not understand our definition enough to know accounting in full. We need to know what each term in the definition means.
Accounting consists of an information system that provides information on the formation of assets and resources of enterprises, the way they are used, the changes in these assets and resources as a result of the operations performed by the enterprises, the information about the financial status of the businesses and communicates this information to the related persons and institutions. Accounting applies not only to profit-making entities, but also to all profit-seeking entities that serve for collective benefit. This is why all organizations include enterprises. But in general, the accounting system is even more important for profit-intensive businesses.
Job: For a specific business purpose, one or more people come together and build with a certain capital. Businesses are divided into various forms according to their purpose and organizational forms. These are generally in the form of individual companies and capital companies.
The accountant has certain tasks in order to perform its function. These functions are called functions of the accountant. We can collect the functions of the account in four main groups as recording, classification, summarizing and reporting.
We started to understand the answer to the question “What is accounting?” Slowly. Examining the functions of the accountant in detail will help us understand accounting better.
Recording Function: The financial transaction is the stage of recording to accounting books according to the accounting system based on the documents. It is the most important and first function of your account. In accounting, other functions have no meaning unless the records are accurate and properly maintained. Every transaction made must be registered first in the accounting system. This is done on the basis of documents in the records. There are two types of recording methods in the accounting system. Single-sided recording and double-sided recording.
Classification Function: Recorded information is compiled at specific time intervals and divided into groups according to their attributes. Thus, operations in different qualities and groups can be examined in different classes without interfering with each other. Classification transactions are made in the accounting books within the accounting books and large books (bookkeeping) are made.
Summarization Function: Classified transactions are summarized at the end of the semester to provide easier results and control of the records made. At the end of the period, businesses will have hundreds or maybe thousands of transactions. Since it takes a very long time to examine these operations one by one, it is more beneficial for people to see the summaries of operations of the same nature. In the accounting system, the summarizing function is done using the balance sheet from the accounting statements.
Reporting Function: The transactions that have been classified, summarized and summarized in the reporting function last come to a conclusion through the financial statements. This result phase is also reported. Reporting is the latest phase of the accounting system and the stage of commenting. It is the most important function of accountancy. The reports reveal all the results of the enterprises and provide information and interpretations about the business. Through these reports, the business decides the future and makes new decisions. Accounting tables are used at the reporting stage and the most important of these tables are balance sheet and income table.
By performing these functions in turn, accounting results in the financial operations of the enterprises; both the government, the state and the third person. In short, accounting is such a system, and the accounting system which is published in the Official Gazette dated 26.12.1992 in our country is increasing its importance day by day.