Making profits, calculating expenses and revenues, paying taxes… are among the main objectives and financial functions of any business. These common business functions are also those of the accountant.
As part of his training as his profession, an accountant must be a fan of numbers and be completely comfortable in calculations.
Why ? The main work tool of the accountant is the calculator. Basically, mathematics is dominant in this profession. Like the latter, accounting is an exact and non-random science. The accountant must have the correct result and be sure to have used the correct formulas. In this business, any error can penalize the company concerned, whatever the field.
Accountant, a universal profession: between Switzerland and Senegal
Being a universal profession, Swiss accounting hides little information from an accountant coming from the rest of the world. For example, an accountant trained in West Africa, more particularly in Senegal, does not need to redo another basic training once in Switzerland. He will simply have to familiarize himself with the tools and means used in the context of Swiss accounting, which are very little different. We explain the similarities of this profession in these two countries.
Accounting in Senegal
The training of the accountant in Senegal initially requires obtaining a Bac G (management). To obtain it, the student will have to practice cost accounting: storage method, balance sheet, ledger, profit and loss account, as well as usual accounting: journaling, customer/supplier account, merger, business creation.
This basic training can be conveniently followed by a license (bachelor) in accounting, training during which the accountant will have to learn everything about accounting, but also about management, know about exemptions, the treatment of Value Added Tax (VAT), customs duties, etc. Labor law and financial mathematics are also part of the training.
Finally, if the accountant wants to become a chartered accountant, he will have to obtain the elementary accounting diploma (DEC) during his first year of his license and, during the other two years, obtain the higher accounting diploma (DSC). These two diplomas will allow him to then practice in a study, an accounting firm or a fiduciary for 5 years, before doing the (DESCOGEF), then to move from the title of simple accountant to that of chartered accountant.
The universal skills of the accountant
The accountant must be rigorous and organized. He must know how to file in order, respect deadlines and be methodical.
For example, during my internship in the accounting firm MB Expertise et Conseil in Dakar, Senegal, I took care of the calculation of the VAT of the companies for which I worked, on the basis of the expenses and the receipts of that -this. To do this, I had to calculate the VAT due, and pay it if necessary before the 5th of the next month. To save myself last minute stress, I worked and therefore made sure that before the 3th day of the month, I had all the results to proceed with the payment of taxes without pressure, proceed with the logging of invoices and start other tasks.
The accounting software that is most used in Senegal is SAGE. During the training, the future accountant must learn to use it, as well as office tools such as Word, Excel, Outlook and Power Point.
Communication skills and typing are also necessary skills in the trade. They allow the accountant to process texts efficiently and to write correct emails.
These complementary skills that I master perfectly are a plus, and also make it possible to apply for administrative assistant positions.
Accounting in Switzerland
Overall, it can be seen that there is not a great difference between the accounting practiced in Switzerland and that which is practiced in Senegal.
accounting software
However, the software is not the same. This is why it is necessary to be trained in Crésus Invoicing, Crésus Compta and Crésus Salaire, in addition to knowledge of SAGE. These three software are generally the most used in fiduciaries.
Training
In terms of training, those intended to practice as a bookkeeper take less time. They are provided in specialized vocational training schools, such as Ifage (in Geneva), among others.
Accounting systems, taxes and accounts
The two accounting systems basically share the same basis.
The taxes are obviously different from those in Senegal, because each country has its own legislation, taxes or VAT.
We also note that the accounts used for the accounting classification are different. For example, in Senegal, if you have to record in the company’s journal the payment of an amount to your supplier, you debit the cash account “521 – bank” for the amount of the invoice and you credit the third-party account ” 401-provider”.
On the other hand, in Switzerland, even if the principle is the same, the account numbers and names differ:
- The current bank account number is 1020,
- The VAT charged is number 1170,
- The third-party supplier account number is 200,
- And the merchandise purchase account number is 4200.
Essential skills of an excellent accountant
About me, my team spirit and my initiative are the two assets that my previous employers prefer.
For example, during my internship in the accounting firm, the distance that I traveled in the tax services and domains to pay all the taxes of all the companies for which I was responsible, was enormous and I lost plenty of time to do it. This was also the case with my colleagues. I then took the initiative, with the agreement of my manager, to give each colleague the task of paying for the companies that were near their home the monthly taxes, even if they were not their responsibility. In this way, in less time, the whole team managed to do a long job that was wasting a lot of time for all of us. I was congratulated for the success of this organization and after my departure, my method was still adopted by the accounting firm.
To recap, note that in the context of the accounting profession, the following skills are the major assets that must be in hand to succeed:
- the direction of the organisation,
- mastery of knowledge,
- versatility,
- rigor,
- taking initiative,
- And the practice
But as with all other professions, the most important thing to succeed is that you have to deeply love what you do.
In general, in a company, each trade, each department is essential for its proper functioning. But the particularity of the accountant is that his job is aimed at the main objective of the company: the proper management of its accounts and its profits.
And like any science, accounting is exact. Therefore, the accountant must be certain of the information he gives or processes and to ensure that deadlines are met.
What makes the beauty of this job is the versatility of the accountant. Indeed, he needs the mastery of the language, the practice of computer software, mathematical knowledge and most importantly, to be aware of nothing of the legal framework of his profession.
About me, my office, language and accounting knowledge and my know-how allow me to work in Switzerland, both as an administrative assistant and as an accounting assistant.
Learning accounting also allowed me to work in the front office as an administrative assistant, which gives me one more reason to love my job.
Further reading:
Accountant: a central and determining role in any company by
Accountant: a profession still just as necessary
Accountant in fiduciary: stress and the means to fight against it
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