Concept in Definition ABC

An accountant is that person or professional who keeps a record of accounting and financial movements in a company, often producing reports and investment proposals directed to the directors of the same. .

The accountant, also known as an accountant, has the job of recording the movements and economic operations that take place in a company, consortium, collective or group, in order to obtain results and balances and inform those involved in the company about the status of the finance in general. Thus, it provides reports to shareholders, investors, suppliers, managers, employees and others regarding the current status and possible or recommended investments to future.

In history Lucas Pacciolo is considered the father of accounting as it is known today. The accounting profession was born in the Middle Ages, but already in ancient times, in Greece, Egypt and Mesopotamia it is known that records of financial operations were kept in private and public companies.

To exercise this profession, it is necessary to have a training qualification and to abide by the normative and regulation of each country, often regulated by a college or association of certified public accountants. Due to its high financial interest, accounting is considered a profession that requires the highest professional or deontological ethical standard.

Today, the accountant is not only in charge of recording and analyze operations, but is also a permanent advisor when making new investments and planning the economy any entrepreneurship to future. So much so that it not only concerns the functioning of companies and ventures of all kinds, but is also useful when managing an economy at the family or small group level. Many professionals work with accountants when making small and large financial decisions and this does not happen only in business areas, but also individuals.