Numbers are common in our everyday life. We see them on menus, price tags and account books. So it is easy to shrug off the importance of numbers; however, they are another language in accounting. Accounting is similar to keeping household accounts, but for companies. Accountants prepare financial statements for companies, and potential investors use them for their investment or stock trading. As most big companies are require to disclose their financial statements, the role of accountants are getting greater. To be an accountant, we need competence in accounting, proficient skill on computer, and honesty.
First, it is clear that competence in accounting is important. In fact, accountants should get a certificate. As mentioned earlier, numbers are the main language for accountants. They use numbers prepare financial reports and analyze reports from other companies. Though they use numbers, however, accounting is different from mathematics. As there is an accounting principle adapted to usual companies, accountants need to be familiar with the settled standard. To prove their competence in the standard, or accounting, accountants should have a certificate.
Furthermore, proficiency on computer programs is required. In the past, accountants used to handwrite financial reports and calculate numbers on their own. However, those in these days use computer programs such as Excel or Work Sheet. It is more efficient and neat to use computer programs. Also, as companies usually disclose their financial reports through the system of the Financial Supervisory Service, it is more time-saving to prepare them with computer programs.
Finally, accountants should be honest. The aim of companies is to maximize the profit so they will try anything to do that. They may even try to fabricate financial statements, conspiring with accountants. If a dishonest accountant overstates the profit or understates the debt of a company, people will buy stocks or invest money to the company because they think it is profitable and healthy. It can result in a great loss of shareholders and investors. As accountants play a big role on decision-making of companies and potential investors, they should have firm principles not to compromise with their morals.
To sum up, a future accountant needs professional knowledge on accounting, skills on computer programs and honesty. Though accountants are not seen in public and do not get a lot of attention, they are important for management as well. I am sure it would be attractive to help companies to communicate with people and potential investors to make decisions as an accountant.