Accountant is that belonging to or relating to accounting (the aptitude of things to be able to reduce them to calculations or the system adopted to keep accounts in a public or private office). The term, which comes from the Latin computabĭlis, also makes it possible to refer in general to everything that can be counted.
An accountant is a subject who is responsible for registering the accounting books of an organization. His academic title is Public Accountant and his task is to keep a record of the monetary movements of goods and rights.
Thanks to accountants, companies have the information they need to make decisions. The balance sheets kept by accountants allow budgets to be made or audited by third parties (mandatory in certain cases). Company managers, on the other hand, consult accountants to find out the financial status of the organization (level of debt, income, etc.).
The accountant or public accountant is also in charge of the tax settlement, an activity that confers on his task a great legal responsibility (if a company intends to evade taxes, it must have the complicity of its accountant).
As an adjective, accounting for creating various concepts related to accounting, such as accounting auditing, accounting standards, accounting firms and others.
The accounting audit can determine that it is the set of data that reflects the analysis to which the different financial statements of a specific entity have been subjected. This has been carried out by the aforementioned accountant and its objective is to be able to determine, among other things, whether or not they have been carried out in accordance with the provisions of the relevant country legislation.
The inspection, the analysis of movements or the general study are some of the techniques that are carried out to undertake the performance of this aforementioned audit.
On the other hand, as we have mentioned previously, there is also what is known as accounting regulations. How could it be otherwise, as its name reflects, it deals with the entire set of rules and laws that exist internationally and in each country on accounting.
Thus, as a general rule, there are general accounting plans, accounting registration and valuation standards, accounting plans for SMEs (Small and Medium Enterprises) and IAS, which are International Accounting Standards that are applied in various nations, as would be the case. from Spain.
Thirdly, there are the aforementioned accounting studies that refer to all that group of courses, masters and workshops that address different aspects of accounting. Specifically, those students study issues such as balance sheet analysis, INCOME, VAT, taxation, business assets, trial balance, NET variations or the accounting cycle.
For mathematics, a countable or countable set is one whose elements can be placed in correspondence one to one with the set of natural numbers.
The count nouns, finally, are those who can count and combined with plural quantifiers without altering semantically.