NATURE & SCOPE OF A TYPICAL ACCOUNTANT:

1. Silent & Reserved and keep a distance from all staff/client & solicitor.
2. Dont discuss with client staffs about the work/progress of audit/accounts info./business secrets.
3. Expert in arithmetical calculation & Accounting Principles/concepts (Rules, Regulation & Law/Act).
4. Skeptic & Questioning mind (Source document, supporting, evidence, bank statement, approval).
5. Professionally updated (GAAP/IAS/IFRS) & continuously professional development.
6. Prudent & materialist/thoughtful & Logical/Rational (Responses quickly/skilled in decision making).
7. Punctual, keep words & assignment/appointment (Meeting/AGM/Deadline for Reporting).
8. Never left/forget important documents at client office (During Audit/in professional life).
9. Proactive, never affected by environment/client management (never compromise with own
principles/break accounting norms-like changes in principles of depreciation, showing in FS less expenses
& more assets/profit/revenues than reality).
10. Never kept unlocked the workings on computer/important documents (Office/Clients).
11. Follow a strict rules for keeping/recording Books, Register, Voucher, Inventory.
12. Expert in dealing - Purchase, Sales, Receivable, Payable, Bad Debts, Depreciation, Tax issues.
13. Maintain mathematical accuracy & swift in calculation/estimation (Land, Building & Stock).
14. Sleep sound/Early to bed & early to rise (For good memory/stamina for work).
15. Stay always cheerful/focused (good for better performance)/Expert in MS Office
(Word/Excel/PPT/Access/Outlook/DBMS) & Accounting Sofware (Tally/SAP/other ERP).
16. Use a smart phone with 3/4G net (iPhone/Apple-Mac/Samsung-Galaxy/other Android).
17. Keeps always a calculator/bag- Income Tax Ordinance/BAS/BSA/BFRS/Audit manual.
18. Skilled in Tax/VAT/RJSC/NBR/BB/MOF/ICB/NGAB/NEC affairs (Annual Return/changes in
business/compliance/business growth/portfolio management).
19. Budgeting/Forecasting/Internal Control System/Auditing/Surprise visit at Plant-Factory-Store-
Production.
20. Have sound knowledge of - NPV/IRR/COC/ROI/NAV/EPS/CVP-BEP/Turnover/Bank
Loan/Mortgage matters.
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<PREPARED BY: PRABIR KUMER ROY//CA (CC), MBA, BBA//+88 01914 313641///pkroyca@gmail.com>

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