Like all other professions, accounting jobs have also changed over the years, especially with the advances in technology. Today the computer and accounting software does much of the computation and calculation required in this profession, but many accountants often double check with pencil and paper or with an adding machine. However, there is much more to accounting than adding and subtracting numbers or preparing income tax returns. While this may describe a typical accounting job, there are different types of accountants performing a wide variety of tasks.
Once an accountant gets experience and completes an extra thirty hours of continuing education courses, then he/she can apply to take the exam to become certified as public accountants. This exam is quite difficult consisting of four different sections. It is rare for an accountant, no matter how much experience he/she has, to pass this exam the first time around. A CPA still does general accounting work, but this designation opens up many more possibilities for advancement. For example, you cannot get a job as a government accountant without CPA certification.
An auditor is another type of accountant. This position is one in which the accountant audits all the financial ledgers, books, records and statements of a company to make sure that everything is in order. The auditor checks the calculations, makes sure that the company pays the correct amount of taxes and does not have any investments that have not been claimed. There are two types of auditors – internal auditors and external auditors. An internal auditor is hired by a company and deals entirely with all the financial aspects of that company. An external auditor works independently of all companies and audits the books as an unbiased third party.
When any kind of fraud or corruption is suspected, this is the time to call in another type of accountant – the fraud examiner or forensic accountant. While this accountant basically does the same type of work as the auditor, the report filed by the fraud examiner may need to be used in court. In addition, a forensic accountant does more than just sudit the books. There is a lot of research required in checking the company records over the period of several years to compare the finances and checking with the courts to determine if there are any hidden assets.
Companies that have been fined for harming the environment or those wishing to minimize the impact their activities may have on the environment require the services of yet another type of accountant – the environmental accountant. In this position, the accountant can take different roles to minimize the cost of environmental concerns or to analyze the various ways to utilize natural resources. Knowledge of the film industry and interest in contract work can open the doors to becoming a production accountant.
Still another accounting job in a company is that of cost accountant. This position demands that you perform estimates of costs for projects and monitoring the projects to ensure that they stay within budget. While all accounting jobs require working with numbers and preparing financial statements, there are varied roles and varied work environments involved.
