Study and practice accounting activity
Science launch, what is accounting?
This profession has very deep and historical roots., with out exact registration impossible enterprise improved management, proved positive financial registration.
One of its historical peculiarity i, theory and practice improvement. On the early stage of civilization the men had represented and calculated all economic processes and results in their mind. The appearance of a written language and mathematic make registration practices objective leaders. After the divided public work was born new profession-- "accountant workers"(ledger clerk). On Egypt and Mesopotamia was open new schools where prepared accounting workers. They could read, write and magic.(T. Mann). They accounted recompense, debits, manpower, property, stock, calculated results, counted money and e.s.
At first the modern book-keeping was appear on XIII century in Italy, when was born double inserts system. This system was orientated such sizes purposed registration what is capital, debts, prizes, properties and other material values: it was registers, control and management united system.
 The first theoretic of book-keeping was Italian mathematician and scientist Luka Pacholi(1445-1515y) who considered book-keeping as a universal methodical science. He inculcated double-counted main principle and herewith commandment debit, credit and balance. He is a author of "Divine proportion treatise".
The second matter, why we need accountant.
Book-keeper, as a rule have a business case with the figures, business, tax and accounting documents of the numbers with the fix. This figures have been taken in the enterprise and the real long-term and short-term agricultural operations, officially confirmed by the facts. These include movement of money in cash , bank, investment accounting, requirements for the recognition of the goods purchase/sale, purchase of fixed assets and their wear, the obligation of registration, capital increase/evaluation, distribution of revenues and expenditures, income and expenditure distribution of profits-loss calculation and so on. Thus, the function of an accountant is not financial management and business-accounting policy. In addition, the accountant performs its activities with the laws of Georgia. There are: the Tax Code, Customs code, and Labor code, the Law on Entrepreneurs, Accounting and reporting. That’s why any entrepreneur who honesty lead his company is obliged to hire a professional accountant.
Finally, what kind of terms to be an accountant.
Modern accountant, chief accountant, accounting ordinary worker, first of all, to the principal terms, which means that he does not have to carry the head in reference, at the same time be fair terms and ordered. Our goal is for each of you teaches such a work.
Good Luck!
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