UNIVERSITY OF GUAYAQUIL

FACULTY OF ADMINISTRATIVE SCIENCES

ENGINEERING IN COMPUTERIZED ADMINISTRATIVE
SYSTEMS

TOPIC:

“ACCOUNTANT: CONCEPT, IMPORTANCE, TYPES AND FUCTIONS”

AUTHORS:

 JOSE LUIS MORAN ORDOÑEZ

 LADY LISSETTE LAZARO LAINEZ

SUBJECT:

ENGLISH MODULE 7

TEACHER:

MISS ANA MAURI.

GUAYAQUIL - ECUADOR

05 DECEMBER 2018
 Accountant Public

Definition

The Public Accountant is a professional dedicated to apply, analyze and interpret the
accounting and financial information of an organization, with the purpose of designing
implement instruments and mechanisms to support the directives of the organization in
the decision-making process.

The objective of the public accountant is to satisfy the information needs on the social
organizations of the different agents of society, in order to produce information to
control, plan, measure and optimize the management, for the effective and
Timely decision making. People who work in the field provide an indispensable service
by helping their clients, or company, ensure solvency and grow in prosperity.

Importance of the Profile Accountant

An accountant's primary function is to organize financial data and make

recommendations based on that data. However, it isn't really fair to make sweeping
generalizations about what accountants do because there are several different types of
accountants. While the bare bones of each accounting field might be the same, the
specifics can vary widely.
Counter Principles
The basic principles should be applied by the Public Accountant in both the simplest
and the most complex work are:

 Integrity.
 Objectivity.
 Independence.
 Responsibility.
 Confidentiality
 Observations of the normative dispositions.
 Competence and professional update.
 Respect among colleagues.
 Ethical conduct.

Types of accountants

The accountant is one who has as a role to carry the accounting history of all their
clients, must provide information that serves to make financial decisions.

Below we will see the different types of counters there are:

 Financial accountant
 Management accountant
 Tax accountant
 Government accountant
 Project accountant
 Forensic accountant
 Social accountant
 Public accountant
Functions of the Accountant

Depending on an accountant's specialty field and position within a company, he or she

may perform any of the following duties:

 Provide reliable information and timely for decision making.

 The opening of accounting books.
 Studies of financial statements and their analysis.
 The preparation of financial reports for the decision making
 Prepare the financial information that reflects the "Management Result".
 Design information systems (accounting and managerial) improving them and
documenting them.
 Analyze the economic results, detecting critical areas and pointing courses of
action to achieve improvements.
 Carry out studies of the problems economic and financial the companies and the
institutions.
 Scrutinize financial documents to make sure they are accurate and complete.
 Prepare financial documents and reports.
 Offer recommendations to help clients make wise financial decisions.
 Work to comply with local, state, and federal laws. Stay up to date on these laws
as they change from year to year.
 Keep financial records organized and up to date.
 Use sophisticated accounting software to make the most of provided data.
 Help businesses and individuals be more efficient financially.
 Look for discrepancies in financial data and correct errors.
 Investigate any oddities in financial statements.
 Conduct audits for businesses and individuals.
 Work with fellow accountants to provide comprehensive reports for businesses.
Work Environment of the Accountant

Accountants typically work in offices. This may be in a corporate office, a government

office, or a private office. Because many of the documents accountants prepare and
submit are time sensitive, the work environment is often fast-paced. There may often be
pressure to meet pressing deadlines. However, even when deadlines rear their ugly
heads, it is important that accountants keep their cool so they do not sacrifice accuracy
for speed.

Some accountants, particularly tax accountants, may choose to open their own
consulting business. This allows for greater flexibility in the workplace. Independent
accountants can choose how much to take on so the probability of making errors is
greatly reduced.

Accountants may be able to find work in almost any city across the United States. After
all, death and taxes are the two universal inevitabilities, right? However, accountants are
most in-demand in large cities that have a significant corporate presence.

As you learn more about accounting jobs, you'll likely become familiar with top
accounting talent networks across the country. You can research prominent accounting
firms and discover what kind of reputations they have for their work environments.
Maybe you'll find one that offers the total package — a good salary, a decent benefits
package, and a friendly atmosphere.