ABSTRACT
The functions of the accountant, no matter in what sphere of activities his duties may lie, can be considered under three broad headings: pure accounting, control and managerial problems. By pure accounting is meant the function of recording and presenting correctly to those to whom an account has to be given, the information relating to the financial position of a concern, or to the financial aspect of its various activities. The exercise of the pure accounting function calls for considerable technical skill, i.e. skill in the application of accounting techniques, the methods of recording, and towards the preparation of accounts and balance sheets. By control is meant the careful selection, presentation and interpretation of accounting, cost, and statistical information in order to assist management. Regarding his managerial functions, since the accountant is responsible for co-ordinating the efforts of the individuals comprising his staff, to that extent he himself is a manager, and has certain management problems to deal with.
