The accountant is also called an accountant.
Accountable is that belonging to or relating to accounting (the ability of things to be reduced to calculations or the system adopted to keep accounts in a public or private office). The term, which comes from the Latin computabĭlis , also allows us to refer in general to everything that can be counted .
An accountant is a person who is responsible for recording the accounting books of an organization . His academic title is Public Accountant and his task is to keep records of monetary movements of goods and rights.
Job of an accountant
Thanks to accountants, companies have the information necessary for decision making. The balance sheets kept by accountants make it possible to make budgets or undergo audits by third parties (mandatory in certain cases). Company managers, on the other hand, consult accountants to know the financial status of the organization (debt level, income, etc.).
The accountant or public accountant is also in charge of tax settlement, an activity that gives his task great legal responsibility (if a company intends to evade taxes, it must have the complicity of its accountant).
The adjective accounting refers to that related to accounting.
The term as an adjective
As an adjective, accounting allows us to create various concepts linked to accounting, such as accounting audit , accounting regulations , accounting studies and others.
In the accounting audit, we can determine that it is the set of data that reflects the analysis to which the different financial statements of a specific entity have been subjected. This has been carried out by the aforementioned accountant and its objective is to determine, among other things, whether or not they have been carried out in accordance with the provisions of the relevant country's legislation.
Inspection, movement analysis or general study are some of the techniques that are carried out to undertake this aforementioned audit.
Accounting regulations and studies
On the other hand, as we mentioned previously, there is also what is known as accounting regulations . As it could not be otherwise, as its name reflects, it is the entire set of standards and laws that exist internationally and in each country regarding accounting.
Thus, as a general rule, there are general accounting plans, accounting registration and valuation standards, accounting plans for SMEs (Small and Medium Enterprises) and IAS, which are International Accounting Standards that are applied in various nations, as would be the case. from Spain .
Thirdly, there are the aforementioned accounting studies that refer to this entire group of courses, master's degrees and workshops that address different aspects of accounting. Specifically, students of those study issues such as balance sheet analysis, INCOME, VAT, taxation, business assets, trial balance, variations in NET or the accounting cycle.
Other uses of the notion
For mathematics, a countable or countable set is one whose elements can be placed in one-to-one correspondence with the set of natural numbers.
Countable nouns , finally, are those that can be counted and that are combined with plural quantifiers without being semantically altered.