A modern accountant, especially an accountant, needs extensive knowledge, erudition, and a creative approach. He should know not only the basics of general theoretical disciplines, economic analysis, planning, financing and lending, control and audit, but also the basics of general economic disciplines of political economy, statistics, finance, money circulation, management fundamentals. Many of the subjects studied in secondary school are necessary for mastering the profession of an accountant: mathematics, computer science and computer technology, public law, social science, geography, and drawing skills.
Having a broad education, an accounting specialist can manage not only accounting, but also financial, economic planning, can manage an enterprise, a union, an organization.
Financial and economic, accounting and credit, trade and other technical schools, with higher education – financial and economic, financial, agricultural and technical institutes, institutes of a national economy, the state universities prepare experts in accounting and the analysis of economic activities with a secondary specialized education.
On average, the size of an industrial enterprise in the accounting department employs 15-20 workers. The accounting department is headed by the chief accountant. He has one or two alternates. The accounting unit is divided into groups (sectors) that organize accounting and control for individual areas of the enterprise: accounting for labor and wages, accounting for material values, accounting for production costs and estimated production costs, and others. Each group is led by a group leader, senior or lead accountant. Within the group, roles and responsibilities are shared between accountants(https://www.tet.no/regnskap/inkasso).
In order for an enterprise to work and produce products, it must have a means of production – machines, machines, equipment, buildings, structures.
It acquires objects of labor from other enterprises – materials (metal, fabrics, wood, etc.). Employees of the company are paid wages for their products. Acquisition, receipt and use of material values is reflected in the accounting of their quantity and value. This work is performed by accountants(tet). Let us see, for example, what the terms of reference are for the accountant of the accounting material sector(https://www.tet.no/avdelinger/kristiansand).