Accountant career plan for 10 years. Psychology of accountants. How to grow up the career ladder and not quarrel with colleagues. Professional communication for professional development of an accountant

With whom I communicate, they say that they would be glad to climb the career ladder, they just do not see such opportunities for themselves. It is believed that they have only one way - to become Much less often a person holds the post of CEO in a company where he started as an accountant (but I know such people). And usually the chief accountants do not want to part with the accounting department, despite the prospect of earning much more. Is this the ceiling and the chief accountant no longer has any hopes?

In this article I will tell you how you can develop both professionally and in financial plan while remaining the chief accountant. Moreover, there are a lot of options for such development - your whole life may not be enough to reach the top. So, Chief Accountant can professionally grow and develop both in his own company (internal growth) and outside of it (external growth). But first things first.

How much should a chief accountant earn

First, let's talk about salary. How to calculate the cost of an hour of work for the chief accountant medium company, who has several people under his command? It's very simple - dividing his monthly salary by the number of working hours. Now the chief accountant in a similar company makes 80,000-100,000 rubles. It turns out that his hourly rate is approximately 550 rubles. This, I emphasize, is the real salary of an accountant.

An hour of work of an external specialist, again using the example of the capital, will cost about 2,000-2,500 rubles. Even if you subtract the overhead costs of the auditing firm, somewhere half of this amount will remain, that is, 1200 rubles. In other words, the chief accountant should be paid at least twice as much. Not 80,000, but 200,000 rubles. per month. This is the nominal salary of an accountant, that is, that is how much a specialist who possesses such knowledge and skills should receive.

Why is there such a big difference between these two results? Why are the salaries of chief accountants much lower in reality? Let's figure it out.

I always suggest that chief accountants make up a so-called photograph of their working hours in good faith. That is, to record and evaluate all your affairs throughout the month. And it almost always turns out that no more than 10 percent of tasks corresponding to their qualifications are recruited! For example, working with your own staff is really the level of the chief accountant. But a member of one of mine wrote that it is possible to devote no more than two hours a week to working with personnel! And most of the other cases that consume the chief accountant's time are no longer his level.

Let's say working with accounting reference systems or signing primary documents- these are the functions of a deputy. And it is the chief accountant who is often engaged in this! It is up to the senior or even the junior accountant to respond to repetitive company employees or account transactions. But the chief accountants take this upon themselves.

It is the courier's job to take reports to. And the chief accountant should not justify himself by the fact that he needs to build relationships with the tax authorities. For to take on your company seriously or not, it is still not the tax inspector whom you visit, but his management decides.

And if you take into account that the hourly rates of accounting employees are significantly lower than those of the chief accountant, then everything falls into place (see the table below). We multiply the nominal salary of each position (column 3) by the percentage of workload with the corresponding work (column 4). It turns out the real salary of the chief accountant. Equal to RUB 76,560 Q.E.D.

			% loading	Real salary per month, rubles

Chief Accountant
Deputy chief accountant
Senior accountant
Junior accountant
Operator, courier

What is the growth of an accountant within the company

Of course, the numbers in the table depend on the industry ( oil industry or state-financed organization) or by region. But the meaning remains the same: the more time a chief accountant spends on work that does not correspond to his qualifications, the greater the gap between his nominal and real wages.

Unfortunately, the higher the position, the more temptations and opportunities to engage in unusual work. Let's take a courier. He goes on various errands all day, since he can't do anything else. Therefore, his nominal salary coincides with the real one. The junior accountant can already perform not only his duties, but also the functions of a courier, which is why the difference appears. Etc.

And most of all efficiency losses are experienced by the most highly qualified employee - the chief accountant. If he manages to minimize the amount of work that does not correspond to his level, this will be serious internal growth within his company.

At the same time, the chief accountant may retain some of the functions of a deputy. The normal ratio is 50 percent of the time for managing the accounting department, 50 percent for methodical work. Even so, his real wages should rise by about two times their nominal wages.

Positions, the functions of which are actually performed by the chief accountant	Nominal salary per hour, rub.	Nominal salary per month (176 h), rub.	% loading	Real salary per month, rubles

Chief Accountant
Deputy chief accountant
Senior accountant
Junior accountant
Operator, courier
Total real salary of the chief accountant

“And what, just like that general manager will he take and raise my salary? " - you ask. Will raise, do not hesitate. The more often he sees his chief accountant busy with real and important business matters, the more he will listen to him. The director simply has no other choice, because he does not want to lose you. Where else can he find such a competent and useful specialist? And let the salary be increased not twice, but, say, by 50 percent, but this is already very good!

And where to find time for these important and serious matters? That's right, stop wasting it on unnecessary tasks, limit the "killers" of working time, delegate functions to subordinates. Getting rid of daily routine, you will be able to finally deal with export-import operations, optimize the structure of fixed assets in terms of taxation, but you never know what else? This will be the same professional growth within the company.

What is external growth of a chief accountant

If the smallest companies are mentally located on the ground, then large corporations will find themselves in exorbitant heights. And all the rest are somewhere in between. And the most surprising thing is that the chief accountant, like the general director, is needed everywhere - both the smallest firms and the giants of the domestic economy. The only difference is in tasks and responsibilities.

V small organizations the chief accountant has no subordinates, so he does everything himself. If you roughly estimate its load, you get a completely natural picture. Namely, he has 0 percent of the responsibilities of the chief accountant, since he has no one to lead. Also, 0 percent of the duties of a deputy, because he does not need to solve any complex methodological problems. Plus 10 percent of the senior accountant's responsibilities to keep a simple balance sheet. Another 30 percent of the duties of a junior accountant, after all, it is necessary to form various books and order magazines. And all the main time - 60 percent - he performs the duties of a simple clerk (processes the primary) and even a courier (runs around the funds and tax).

When we enter all these percentages into our standard table, the real salary of such a chief accountant will be equal to 27,280 rubles. And if you try to get a job in Moscow as a chief accountant, for example, at OOO Romashka, where there are two or three business transactions a day, then you will be paid 25,000-30,000 rubles. per month.

Positions, the functions of which are actually performed by the chief accountant	Nominal salary per hour, rub.	Nominal salary per month (176 h), rub.	% loading	Real salary per month, rubles

Chief Accountant
Deputy chief accountant
Senior accountant
Junior accountant
Operator, courier
Total real salary of the chief accountant

As companies grow, the requirements for the main things increase, the tasks become more complicated, so wages also increase. The career of an accountant starts to develop. The chief accountants of the largest corporations receive, taking into account various bonuses, at least a million rubles a month. Moving from a smaller company to a larger one is an external career advancement. This is where the career of an accountant is built. And here such opportunities open up that the head can spin!

When it's time for external growth

At some point, a specialist reaches a ceiling in his company. He optimized his work so much that there is nowhere else, the sources of internal growth have been exhausted. He receives the maximum salary; the director, with all his might, cannot pay any more. And then you have to make a decision: do you want to grow further? If so, then it's time to move to a larger company.

Suppose now you have five people under your command, and you are ready to lead a large team. You find a company where the number of accounting staff is already 10 people, and get a job there. There you also optimize your work, grow internally. Then three years later - to the third company, where there are already 30 people in the accounting department. So, until you feel the limit of your capabilities and career and stay here for a long time.

If you wish, you can grow for the rest of your life, because the sky (read up to the position of the chief accountant of OAO Gazprom) is still oh so high!

It happens that the company in which a person works also grows - new business areas are opened, the number of personnel increases. Then you can, without quitting, grow with your native enterprise. If the growth rate of the chief accountant's ambitions coincides with the growth rate of the organization, then it turns out to be a good success story for both the company and its chief accountant.

That is why on large enterprises there is a whole accounting department headed by the chief accountant.

For small firm one specialist who knows well the methodology of accounting and tax accounting, and can take on the whole range of accounting duties.

Features of work as an accountant

We must clearly understand that this is not a creative profession at all. Most often, the work is monotonous and monotonous, associated with calculations and processing of a large amount of data.

Among the main advantages are the high demand for specialists and high wages. For example, in Moscow the average salary is at the level of 44 thousand rubles, although you can find offers with a salary of more than 65 thousand rubles.

In addition, you will be able to start your own business. Outsourcing of accounting services is actively developing now, when a company or individual entrepreneur concludes a service contract with an accountant. You will be able to work with several clients at once. Consequently, the income will be higher than with a fixed salary.

This profession also has disadvantages - high level responsibility. Misconduct or non-compliance with legal requirements may result in penalties.

Where to go to study?

As we said above, if you want to get a comprehensive economic education and spend at least 5 years of your life on this, then feel free to go to college.

If your goal is to gain practical skills and get a job, then the NEI "City Center for Additional Professional Education»Offers to undergo training in the following areas:

Advantages of the accounting courses of the NOU "GTSDPO":

The curriculum is designed in such a way that it allows you to gain comprehensive knowledge in the field of accounting at the enterprise.
Highly qualified teaching staff.
The focus is on practice. After graduation, you will be able to start independent work.
The training center provides employment assistance to all of its students.

Come and we will help you get a demanded and promising profession!

Accounting Department Assistant Is the starting position for a career in accounting. Coming to it without experience, but with a specialized education, a person can begin to apply his knowledge in practice. His responsibilities will not be related to analytics or work with postings, but he will be able to get acquainted with the primary documentation and principles of accounting. He will also be able to find out the structure of the department from the inside and decide in which direction and in which area it would be interesting for him to develop.

If a young specialist will actively show himself and help his colleagues, then in a year and a half he can be transferred to some area, for example, "Bank, cash desk or advance reports."

Maintaining all sections described below accounting carried out in all organizations that keep records according to OSNO. Detailed segmentation into sections usually occurs in large companies with high turnovers, so we will consider just such to describe the positions. The size wages usually depends on work experience and degree of proficiency English language.

Horizontal development in accounting primarily depends on the diligence of the employee, his initiative and the readiness of the chief accountant to rotate personnel.

Accountant at the sections "Bank, cash desk or advance reports"

Requirements: search criteria for such specialists may differ from company to company. There are organizations for which a good theoretical preparation of the candidate, specialized education, appropriate knowledge of the language and readiness for large volumes of work are sufficient. But more often companies have specific wishes for work experience (from 1 year in accounting). It is not necessary for a person to work for a year only in one of these areas, but it is important that he at least encounters them. To start developing in these areas, an accountant needs to show initiative, help his colleagues and thereby gain experience.

Responsibilities:
... conducting bank transactions (ruble / currency)
... posting
... preparation of payment orders, transaction passports
... preparation of advance reports
... preparation of cash orders, etc.

The salary: 30-50 thousand rubles. (gross).

Accountant for settlements with suppliers or buyers

Requirements: When looking for an employee for this position, companies usually prefer candidates with experience in this area, compiling a book of purchases / sales and calculating VAT. If the company has foreign economic activity, then you will need experience with export or import, with a CCD and knowledge of the English language at a high level.

Responsibilities:
... settlements with suppliers and buyers
... compiling a book of purchases / sales
... reconciliation and drawing up of reconciliation acts
... drawing up primary documentation
... carrying out operations in the program.

The salary: 35-55 thousand rubles (gross).

Payroll Accountant

Requirements: wages are a very important area, in which mistakes are more critical than in any other, since we are talking about a human factor. Accordingly, employees with extensive, stable work experience (at least two to three years in one company, preferably with a similar type of activity) are always hired for the position of a payroll accountant. This is especially important for production. It is necessary that the candidate understands the norms adopted Russian legislation, the size of the minimum and maximum rates, the principle of calculating sick leave, vacation pay, alimony, etc. English is usually required if the company has non-resident employees.

Responsibilities:
... payroll preparation
... work with funds
... calculation of sick leave, vacation pay, etc.

The salary: 35-70 thousand rubles (gross) depending on the number of personnel, the number legal entities, the variety of payroll systems and the need for knowledge of the English language.

Accountant for the section "Fixed assets, goods, materials"

Requirements: work experience in similar areas is usually required, English proficiency requirement depends on company policy.

Responsibilities:
... accounting of fixed assets of the company
... depreciation
... accounting of goods / materials.

The salary: 45-70 thousand rubles (gross), but if the company has a lot of fixed assets, then the level of income may be higher than indicated.

Vertical development in accounting depends on the experience, the duration of the employee's work in the company, the availability leadership qualities and the organization's needs for such positions.

Senior accountant

You can become a senior accountant at any site: most often it is a senior accountant for payroll and advance reports, a senior accountant for settlements with suppliers or at a sales site.

Requirements: v Western companies candidates for this position must be fluent in English as this is an intermediate position between professionals and management.

Responsibilities:
... independent site management
... control and organization of the work of the group (employees are not directly subordinate, but in functional).

The salary: 50-90 thousand rubles (gross).

Chief accountant's assistant

Requirements: experience in a managerial position (senior accountant or deputy), deep understanding of the nuances of accounting, possibly knowledge of a foreign language.

Responsibilities:
... coordination, control and distribution of tasks
... participation in the preparation of reports.

The salary: 60-100 thousand rubles. (gross).

Chief Accountant

This position is the peak of development in the field of accounting. Dozens of employees are subordinate to the chief accountant, their functions are rather strategic and managerial.

Requirements: Deputy Chief Accountants with potential may be considered for this position, but rarely this position is occupied by people without leadership experience.

Responsibilities:
... interaction with auditors, tax authorities, banks
... preparation of reports
... solving current problems.

The salary: 200 thousand rubles (gross), depending on the size of the organization and the scope of its activities.

Accounting is very multifaceted, and diligent people over time become experts and develop professionally and career wise. At the same time, they should always remember about the additional opportunities that the finance department can provide - growth in the economy, financial analysis, budgeting, treasury, audit or tax management.

The situation on the labor market is constantly changing, specialties are being transformed. They adjust to modern features organizing and running a business. This trend has affected the description and specifics of the profession of an accountant. A couple of decades ago, accountants sat in their offices all the time, consistently receiving a base salary and bonuses. Over the past decade, the list of accounting positions has grown markedly and career prospects have improved. Requirements for employees, working conditions, options have changed professional development... And how much accountants now earn depends only on themselves.

The emergence of specialties related to finance dates back to ancient times. The need for bookkeepers arose even before money came into use, during the period of in-kind exchange.

The official history of the accounting profession began before our era, in India. Farms contained workers who were entrusted with accounting for stocks, tracking the movement of products. The first accounting records date back to the 14th century. In the 16th century appeared educational institutions economic profile.

The specialty of an accountant in Russia was developed thanks to Peter I. Since then, the direction has been actively developing, dozens of universities offer training in the profile. At the end of the last century, this field of activity began to be considered old-fashioned and unpromising, but ten years ago everything changed. An accountant today is an employee of a company or an independent worker capable of performing a wide variety of tasks. He has a lot of prospects and opportunities, a number of career options in the public or commercial sphere.

Who is an accountant

Professional skills allow a specialist in the field to keep track of the income and expenses of a particular organization, to carry out it economic activity and cooperation with inspection bodies.

Everything an accountant needs to know is required to maintain the financial stability of the institution, reduce costs and increase profits. Accounting employees are responsible for the correct documentation, reporting, compliance with the fundamentals of the law.

Here's what an accountant does in the workplace:

calculation of the base and market value of goods and services, cost estimates, budget planning;
calculation of payments to customs, inspection and control authorities, their implementation within the time limits established by law;
financial cooperation with off-budget funds and counterparties;
accrual of wages to employees of the enterprise, taking into account incentives and fines, their timely payment;
preparation of mandatory reporting documentation, its submission to tax office, Pension Fund, FSS, other auditing bodies.

Answering the question of how to become a good accountant, experienced representatives of this field encourage newcomers to strive for continuous development. Acts and laws are systematically updated, new rules and nuances of reporting appear. It is not enough to get a special or higher education according to the profile. Study programs at the most prestigious universities fail to provide everything a financial worker needs to know. Even after graduating, an accountant should not stop there - this is another of his job responsibilities.

Types of specialists and their characteristics

What the job of an accountant is is determined by his position and job description... As you gain experience and skills through additional education the professional growth of the employee takes place. It allows him to move up the career ladder, to master new horizons.

What an accountant should be able to do, taking into account the type of position:

junior employee - deals with the preparation of documentation and reporting on small businesses or in separate divisions of large organizations. Knowledge of tax and commercial law, accounting fundamentals and market relations is required;
an ordinary employee - at work, in addition to maintaining accounting documents and drawing up reports, he is able to carry out analysis financial activities enterprises. He usually has a university degree, which allows him to take part in inspections. Required skills of an accountant at this level are management and financial accounting, audit;
economist - holds a leading or managing position. The accountant of this level often subordinates specialists of a lower rank. The range of his duties includes the implementation of business accounting, conducting internal audit, analysis financial condition organizations. Knowledge in marketing, banking, business management and finance is encouraged;
auditor - representatives of the highest level, who are responsible for auditing and analyzing financial indicators.

The type of activity depends on how much the accountant earns, in which direction he can develop, establishes a list of the employee's responsibilities. Career guidance will help to determine the most suitable area. A set of tests and tests will also reveal weak sides a particular person who can become an obstacle on the way to his career growth.

Requirements for a representative of the profession

It is necessary to know what an employee of the sphere should be, otherwise the training and the work itself will not bring pleasure, despite the promising prospects. The ability to work with numbers is not the key to success, but its foundation. In addition, there are a number of other points that must be taken into account.

Profile requirements for an accountant:

knowledge of the basics of statistics, financial analysis, technology of credit cooperation;
drafting skills different types reporting, business activities;
the ability to plan the work of an enterprise in economic terms, taking into account the specifics of the sphere;
a good understanding of tax legislation and accounting fundamentals;
the ability to work on a PC, possession of basic and specialized programs;
knowledge of foreign languages, the basics of IFRS and international economic relations for those who plan to work in foreign company or cooperate with foreign contractors.

The personal qualities of an accountant also play an important role. The compulsory ones include patience, attentiveness, pedantry, perseverance. Working in finance often requires the systematic performance of monotonous activities. You should prepare for a large amount of the same type of responsibility without the margin for error. The direction is not suitable for a person with an unstable psyche, excessive emotionality, poor eyesight and a predisposition to headaches.

Pros and cons of being an accountant

TO positive sides work in this area includes a stable demand for employees. Even novice bookkeepers are able to find a place to start a career without any problems. average salary the accountant is at a decent level and there are practically no limits to her growth. Another plus is the ability to develop a specialist in a vertical or horizontal plane. Today, accountants don't have to do everything. work time in the office, they now have the ability to perform a range of functions at home. Age for an employee of the area is not a minus, the presence many years of experience is only welcome.

The main disadvantage of this direction is the high level of responsibility. An unexpected mistake or deliberate defect can cause serious consequences and even a pretext for administrative or criminal proceedings. The negative point is the uneven distribution of the load. During the reporting periods, the volume of work is off scale, and you have to spend much more time on it than usual.

Who and where can accountants work?

People with an accounting background are essential to maintaining the financial health of commercial companies and government agencies, funds, charities, banks. They are in demand in all branches of trade and Agriculture, production and transport, extraction of raw materials and services. Such specialists are included in the staff of customs and tax authorities, auditing organizations, all branches of government.

In recent years, companies that provide accounting packages to institutions that do not have full-time specialist on finance and reporting.

How to become an accountant

Today, specialized education can be obtained not only at a university, but also in a specialized educational institution, in courses. The level of knowledge directly affects the salary of an accountant, career opportunities. As you gain experience and professional development, you can improve your skills in a number of ways.

What subjects need to be handed over to an accountant

In most educational institutions, upon admission to financial direction take into account the USE indicators in mathematics and the Russian language, social studies. In prestigious institutions, additional requirements are often made. What exams will have to be taken in this case depends on the specifics of the faculty. It could be foreign language, computer science, other exact or human sciences.

Where to study to be an accountant

It is not necessary to go to higher education to study according to the profile. educational institution... Specialized schools provide basic knowledge in the direction. The terms of study in them are 2-3 years. True, to receive top positions in the region will have to additionally improve their qualifications or still graduate from a university according to an adapted scheme. How much to study as an accountant in this case depends on the specifics of the curriculum. Modern educational centers offer accounting courses lasting from 2 to 6 months on the basis of any higher education... Education at the university lasts 4-5 years.

Direction prospects

An accounting education is not only the foundation for a range of career options. Such skills will definitely come in handy for people who are planning to launch own business... Specialization allows you to deeply engage in economics, facilitates the process of mastering the principles of banking or brokerage, working with investment funds and other financial instruments.

Career options

How much an accounting employee receives depends largely on his position. A beginner professional can develop horizontally, vertically, or in two at once. In the first case, he chooses more profitable offer staying at a certain level of specialization. The maximum success is getting a job in a prestigious company or an international company. Career vertically implies a transition to the position of a senior specialist, deputy chief or chief accountant. Representatives receive the most top echelon spheres, but some employees choose not to reach the top of management because of the risks associated with this situation.

How much do accountants get paid today?

The salary level of an ordinary accountant or a novice specialist in the regions is 15-20 thousand rubles, in Moscow - 25-30 thousand rubles. Experienced employees can count on a 2–3-fold increase in these numbers. Salaries for leadership positions range from 150 thousand rubles and more. How much does a professional working as a individual entrepreneur depends on his skills and ability to find clients.

The accountant is responsible for the financial well-being of the company accountable to him and the conduct of its activities within the framework of the law. This imposes a great responsibility on the employee, requires careful attention to his duties. The associated risks and inconveniences pay off in monetary equivalent, but do not dwell on this moment. The very process of working with numbers should be enjoyable, otherwise the financial component will soon cease to bring satisfaction.

Chat with familiar chief accountants, leaders. Find out from them what qualities are valued in an employee in such a position. Check out peer stories and tips on the forums. But don't get carried away: each has its own story. It's not enough just to want - go for it!

Polina Murtazina, an accountant with five years of experience, recommends: “Work on your professional reputation. It is very important to establish yourself as good specialist who does everything for the good of his organization. Then you will definitely be appreciated regardless of work experience and age. "

How to achieve the goal?

If you decide to become the chief accountant, become more purposeful. Psychotherapist Oleg Kuzin tells:

Imagine exactly what you want. No unnecessary emotions. Realize that you will do it.
Understand that you have to pay for everything. Get ready for the fact that, having received a promotion, you will spend even more time at work, be responsible for colleagues, and bear even more responsibility.
Feel like a chief accountant before you get promoted. Receiving new position- only confirmation of competence and experience.
Consider current position as a foundation for promotion, and not as a place from which one wants to escape.
The goal should not seem unrealistic to you. Break it down into several stages and achieve them gradually.
Fears and ambitions are constantly fighting each other. Help yourself overcome anxiety and insecurity. Let ambition take over.

What qualities to cultivate in yourself?

Take up self-improvement. Take the initiative, don't be a hardworking performer. Take responsibility. Do not overdo it: it may turn out that it is you who are doing all the business, and other employees of the department devote less and less time to work. Feel free to ask questions: smart is not someone who knows everything, but who is trying to figure things out.

Ramil Teterina, chief accountant with four years of experience: “The main thing is diligence. And, of course, the ability to listen and accept criticism: correct mistakes, not repeat them and work on yourself. "

Alla Fedorova, a deputy chief accountant with ten years of experience in this position, advises: "To climb the career ladder, it is important to develop analytical skills, as well as to cultivate leadership and managerial qualities."

What to learn?

Our experts recommend not only practicing at work, but also gaining new knowledge in your free time. Ramil Teterina advises: “It is important to learn new programs that facilitate the work of an accountant. Follow changes in legislation. "

Study the news in specialized accounting media and attend workshops, courses and seminars for accountants.

Polina Murtazina recommends using your time efficiently, not being scattered about reading a million resources, but choosing convenient ones: “Pay attention to regular subscriptions in specialized accounting media. And regulatory framework where you can easily find answers to specific questions. These resources can really make your job easier. ”

Legal reference systems

Resources with useful information

Consultant plus, Garant

current laws and orders

reference documents, experts in taxation, accounting, jurisprudence answer questions within 24 hours

accounting regulations

KO sites

assistance in preparing reports to regulatory authorities