The person who maintains the account records is known as an accountant. It is a special profession and needs specific techniques for maintaining the proper records. Therefore, the person who chooses this profession or wants to become an accountant, must have the following qualities:-

  1. He/she must be the qualified person. If he/she is qualified with commerce back ground nothing like that. If he/she is having the qualification other than commerce subject even then he/she can also maintain the accounts records with little extra efforts.
  2. He/she must have the proper experience of maintaining the account records. Though, we know that every one is not experienced at first stage but he can work as an assistant and help his/her seniors and can learn more and more to become an experienced accountant.
  3. The accountant is the architect of accounts department. So he/she must give proper attention before making the set up of the accounts department. Accountant has to make the set up of accounts department after keeping in mind the size of company, the information required by the various concerned groups and the different legal and tax issues.
  4. He/she must have sufficient knowledge of the business of the company so that he/she can prepare different account heads for perfect information purpose as per the requirement of the company and other related persons.
  5. He/she must have the good leadership quality. A good leader means who gets the work done from the related person in proper manner and in proper time with out hurting their sentiments. He/she must distribute the work among the assistants in such a manner so that everyone can perform one’s duty with a dedicated spirit.
  6. He/she must have the proper communication skill so that he/she can communicate the required information in proper and decent manner and in proper time to the desired persons.

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