This is the accounting profession

The accounting profession is all the field work that uses expertise in the fields of accounting, including worker's accountant. The accountant is a term for someone who is an expert in the field of accounting so that the accountant became one of the professions listed in the accounting field. The profession of the accountant is the scope of the work performed by a person who usually accountants that comprises the work of audit, accounting, tax, and management consulting.

In order that the said professions, then there should be a requirement filled so the society as an object and as a profession that requires a party can trust his work.

As for the characteristics of the profession of the accountant, as follows.

1. Have practiced the science, that is, which is the guideline in carrying out his profession.
2. Hb. has a code of ethics as guidelines that govern the behavior of its members in that profession.
3. Gathered in an organization officially recognized by the society/Government.
4. Skills required by society.
5. Work not by commercial motives, but according to their functions as public confidence.

The development of the accounting profession in line with the type of accounting services required by the community long growing complex. the title is the title of accountant profession someone with weights can be likened to the other areas of work, such as law or engineering. Accountants generally can be classified, as follows.

1. Public accounting is the independent accountant submitted its merits over a certain payment. They are working freely and generally build an Office accountant. As for which is included in the category of public accountants are accountants who work on a public accountant. in practice to establish the Office of an accountant, a person must obtain permission from the Ministry of finance. A public accountant can do an examination (audit), for example, there is a tax service, consulting services, and depreciation on farm management for system management.
2. Internal Accountant is an accountant who is working with a company or organization. Internal accountant, also known as accountant or accountant of the company management. The task of the accountant intern was drawing up accounting systems, assembles the financial statements to external parties, draw up financial statements to leaders of companies, drawing up budgets, handling the issue of taxation, and internal examination.
3. The Government's Accountant, is an accountant who works on government institutions, for example, the financial and development Supervisory Agency, the financial supervisory Agency, and the Directorate General of taxes
4. Accounting educators, is an accountant who is in charge of the accounting education, research and the development of accounting, teaching, and accounting education curriculum in college.

A person is entitled to bear the title of the accountant when you're eligible, other description, complete accounting education and undergraduate education faculty of Economics College of recognized for giving the title of the accountant or a private college a host to one of the colleges that have been entitled to give a title of an accountant. In addition, the title of the accountant can also be obtained by following National Accounting exams organized by the consortium of higher education economics.

In his profession, accountants also have a code of conduct or ethics that must be understood and met. The ethics of the profession is the standard attitude compiled in practical, realistic, and idealistic for members of the profession.

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