The holiday is just around the corner: five stories of how Accountant Day was celebrated in Russia

This year in Russia, on November 21, accountants will celebrate their professional holiday - Accounting Day. We will talk about this event, for which some accountants have been preparing since October. About the history of its occurrence and the traditions associated with it.

The date appeared on the calendar when 19 years ago Boris Yeltsin signed the state law “On Accounting” - since then Accountant’s Day has been celebrated annually. In the end, the Russian government did not establish a holiday, although in 2014 this issue was discussed at the state level.

Some accountants consider November 25 and 28 a public holiday—the days on which the law was officially published. However, it is customary to celebrate November 21st.

Interesting Facts

• According to historical data, the term “accountant” appeared in the 15th century. This position was first given to Christopher Stecher, who served as a clerk at the Innsbruck Court of Auditors.
• The ratio of men to women whose jobs involve accounting is 4:1.
• The FBI employs more than 2,000 accounting professionals.
• Saint Matthew and the author of the first Gospel is considered the patron saint of accountants, tax inspectors, brokers and bankers.
• Al Capone, the boss of the Chicago crime group, was considered guilty of many crimes, including illegal sale of alcohol and murder, but was arrested for tax evasion.
• The first data on accounting of goods sold and received were discovered in the territory of Mesopotamia (the territory of modern Syria, Turkey, Iraq). The average age of finds is 7000.

History and traditions of the holiday

November 10 is International Accounting Day. This date was not chosen by chance, as you might guess. It was on November 10, 1494 in Venice that the book of the “father of accounting” Luca Pacioli was published. And although the book itself was called “All About Arithmetic, Geometry and Proportion,” it had a separate chapter called “On Abacus and Other Records.” It was in this chapter that the author summarized the knowledge that he had about accounting in contemporary Venice. In fact, this was the first printed work on accounting and it must be said that the accounting cycle described in it was not very different from the one that is used in our time.

The methods and techniques described by Luca Pacioli are the basis that all accountants have used in their profession for more than five centuries. In his book, Paciolli lays out in detail the basics of commercial accounting, explains how to correctly fill out a journal order and a journal register, gives examples of double-entry bookkeeping, and so on. The mere fact that Pacioli's book was actually printed, and printing at that time was a new and very expensive process, proves how important it was even for his contemporaries.

Thus, all accountants every November have every right to celebrate their professional holiday twice: the first time is International Accounting Day on November 10, and the second is Russian Accountant Day on November 21.

In addition, some accountants celebrate their professional holiday on April 21, a day that was once proposed by the Glavbukh magazine. November 10, which is International Accountant's Day. In addition, in our country, November 21 can also be considered accountant’s day, since it was on this day that the law on accounting was adopted, as well as November 25, which was proposed by the Presidential Council of the Institute of Accountants.

On the one hand, a large number of days that can be considered a professional holiday for an accountant is not at all bad, but still, it would be better if the State Duma deigned to establish an official day in order to pay tribute to the people of this difficult profession.

Toasts

“Congratulations on International Accountants Day! May there always be order and stable success in your work, may there be no errors or mistakes in the reports, may you meet every morning with a good mood and enthusiasm, high determination and invincible activity. Peace, happiness, prosperity and excellent financial situation."

“Happy Accountant's Day! Even though at work you operate with numbers, but in your personal life I wish you to lose count of happy days, joyful moments and unforgettable sensations. Let all troubles, bad moods and evil intentions of enemies be zero in your daily reporting.”

“We congratulate all accountants on their professional international holiday! May luck always smile on you, may reports always be drawn up correctly and on time, may your work not be burdensome, but may it bring only positive emotions. Let your loved ones give you their support, care and love!

When is Accountant's Day celebrated?

In fact, things are not so simple with this holiday. Unfortunately, there is no such official holiday in Russia. However, accountants are accustomed to celebrating their profession day on November 21st. Although there is no official Accountant's Day in Russia, such a holiday exists on a global scale.

It is a well-known fact that some accountants celebrate their professional holiday on September 8, that is, on the official day of the financier. The choice of this particular date is not accidental, since an accountant constantly encounters finance in his daily work, and, therefore, can proudly consider himself a member of this profession.

At the same time, it should be noted that these two professions are completely different, and therefore, combining two holidays in one is not entirely fair. As already mentioned a little above, the government for some reason forgot to legalize the accountant’s holiday.

This is a little strange, since the calendar of professional holidays and memorable dates has corresponding marks on the Day of the Entrepreneur, Innovator, and even the Day of the Bailiff, while for some reason they decided not to celebrate a very common profession.

Present

Bouquet of flowers. A bouquet of fresh flowers will be a discreet and businesslike present on a professional holiday. An alternative idea would be a composition of bamboo or perennial indoor plants that will serve as interior decoration.

Sweets. A box of oriental sweets, chocolates, a chocolate postcard, a cake stylized with abacus and numbers will be an excellent gift that will lift your spirits and come in handy for the holiday table.

Decor elements. A painting, panel, figurine, wall clock will be an excellent memorable gift and will decorate your office.

Gift Certificate. A gift certificate to a perfume or household goods store will be an excellent gift option that will allow you to choose the right item yourself.

Who celebrates the holiday?

Initially, accountants were bookkeepers who kept records and actually counted goods. But in translation the word sounds like “book scholar.”

The first mentions of accountants and bibliologists who kept records of agricultural products in special books are attributed to the 14th – 15th centuries. The great Italian mathematician of those times, Luca Pacioli, owns the Treatise on Accounts and Records, the first printed publication that provides detailed instructions on how to conduct accounting affairs. All incoming and outgoing transactions were carried out manually, that is, they were entered into a special book. In Rus', the position of an accountant, as an assistant to a merchant, landowner, or manufacturer, appeared only under Peter I.

The responsibilities of modern accountants and auditors have expanded significantly. However, the essence of the profession has not changed. Still, a person of this responsible profession keeps records, but no longer manually, entering each figure in a ledger, but with the help of specialized programs. Typically, in large enterprises, the accounting staff consists of several departments, each of which deals with its own area: cash register, payroll, material reports, tax accounting, warehouse accounting, currency transactions, fixed assets. An accountant's day is not very varied. Only perseverance and responsibility allow a specialist to carry out all operations without errors.

But this is not enough. A person who has chosen this specialty must know all the intricacies of the legislation and be aware of all changes related to accounting.

Responsibility and control for the work of the entire accounting department lies with the chief accountant - the person who actually knows everything related to accounting. It is controlled by the employer himself, and by tax and other authorities. Therefore, the work of the chief accountant is not only respect in the enterprise and a decent salary, but also a great responsibility, moral, financial, and even legal. In large enterprises, there is consolidated responsibility for work, but accounting in small organizations can fall on the shoulders of one person.

Therefore, on Accountant’s Day in 2021, we will congratulate all accounting employees, regardless of rank, experience and length of service. Colleagues and friends are sure to join the celebration. These bees keeping records are also congratulated in the family circle.

Competitions

Musical numbers The presenter invites the competition participants to remember and perform songs that mention numbers. The participant with the most musical compositions on his account wins.

Correct counting >For the competition it is necessary to prepare pencils and chairs. Participants of the competition stand in a row, chairs are placed behind them. Pencils are laid out in random quantities on the seats of the chairs. The contestants' task is to sit down on a chair and try to count the number of pencils. The one who names the correct number gets first place.

Secret documents To conduct the competition, you need to prepare bottles with narrow necks and sheets of paper. At the command of the presenter, the competition participants must classify the documents they come across - put them in a bottle. Wins

What date is accountant day in different cities?

In Moscow and St. Petersburg it is customary to celebrate the holiday on November 16 and 15, respectively. In other regions, the date may be completely different. The table provides detailed information:

About the profession

The first accountants were in ancient India. Their work mainly consisted of recording agricultural activities. And only in the 15th century the word “accountant” appeared, thanks to the ruler of the Roman Empire, Maximilian the First.

The official responsibilities of these specialists include:

• tax and management accounting;
• drawing up and submitting a report to the tax office;
• work with invoices, cash and personnel documents;
• payroll;
• cooperation with credit institutions and banks;
• calculation of personal income tax and payment under civil contracts;
• direct participation in inventory and much more.

Depending on the specifics of the enterprise, the range of responsibilities may lie on the shoulders of one person, several people or an entire department. Based on the characteristics of production, it can expand or contract.

The accounting profession is in demand and well paid. In order to become such a specialist, you need to obtain a higher specialized education and at least 1.5-2 years of practical work skills. And only after many years a person dealing with accounting can safely call himself a professional in his field.

Accountant's Day. Reflections on a passing profession

November in Russia is the month of the accountant. But in ten years there will be no one to celebrate the following holidays one after another

I have already written recently about such a professional holiday as Economist’s Day, which was celebrated a few days ago, on November 11. November (as, indeed, most other months of the year) is full of holidays related to various professions in the financial and economic profile. In particular, Accountant's Day is celebrated twice in November. Why twice? Because the first time – November 10 – International Accountant Day is celebrated, and the second time – November 21 – Russian Accountant Day.

In fact, our accountants celebrate their holiday more than twice, since there is also the economist’s day I mentioned, and any accountant considers himself an economist. In addition, there is still no professional standard defining the profession of an economist (although the Labor Code of the Russian Federation requires that every profession have such a standard). But the accounting profession is lucky in this regard - there is such a standard, and any sane accountant knows his professional duties by heart. The profession is very specific - some pompously call accounting the most exact science. Or at least as accurate as mathematics.

History of accounting and holiday

International Accountant Day was born a long time ago and not in Russia. And accounting itself appeared when there was no Russia, or even Ancient Rus'.

The first trade transactions were recorded in Sumer on stones around 3600 BC. From 3200 B.C. accounting on clay tablets arose there. This predetermined systematic registration in accounting. The papyri of ancient Egypt (3400-2980 BC) contributed to the development of chronological recording.

Clay tablet. Photo: www.globallookpress.com

The first inventories also appeared in Egypt, where an inventory of all movable and immovable property (discrete inventory) was carried out every two years - then it was replaced by a current inventory (permanent inventory).

The format of the article does not allow even general outlines of the interesting history of accounting. I'm immediately transported back to the Middle Ages. Accounting was most developed in England. Inventory checks were already practiced there. The highest example of them is considered to be the “Domesday Book” - a collection of materials from the first general land census in medieval Europe, carried out in England in 1085-1086 by order of William the Conqueror. The “chess form register” was also born there, although chess was not yet known in those years. In England, a system of recording cash transactions was developed. Books were kept, where in one part the income was recorded, in the second - the expense.

In the second half of the Middle Ages, the virus of capitalism began to undermine traditional European society. Accounting penetrated into all spheres of society, accounting was carried out in estates, castles, monasteries, knightly orders, at the royal court, etc. The position of an account checker - an auditor - arose.

The first official accountant appeared in the 15th century at the court of the Pope. In Northern Italy around 1250-1350. A system of double entry or double bookkeeping appears. The German poet and mystic writer Goethe later wrote:

Double entry is one of the most remarkable inventions of science.

The decisive moment in the development of double-entry bookkeeping was the publication in 1494 of the book of the great Italian mathematician Franciscan monk Luca Pacioli (1445-1517) “Summa de Arithmetica, Geometria, Proportioni et Proportionalita” - “Summa of Arithmetic, Geometry, the Teaching of Proportions and Relations.” One of the parts of this book is called “A Treatise on Accounts and Records” and contains a detailed description of the application of double-entry bookkeeping to the practice of a trading enterprise. Luca Pacioli was an excellent mathematician. As for accounting, he did not discover anything new here, but only systematized it.

Portrait of Luca Pacioli, prep. Jacopo de' Barbari, 1495. Photo: www.globallookpress.com

At this time, printing began to spread in Europe. The Treatise on Accounts and Records was published and reprinted in large numbers, which contributed to the rapid development of accounting in Europe. The famous German sociologist and economist Werner Sombart, reflecting on the roots and evolution of capitalism, spoke enthusiastically about Italian accounting:

It is simply impossible to imagine capitalism without double-entry bookkeeping; they relate to each other as form and content... Double-entry bookkeeping was born from the same spirit as the systems of Galileo and Newton, the teachings of modern physics and chemistry... In double-entry bookkeeping one can see the ideas of universal gravitation, blood circulation, conservation of energy

(Sombart W. Der moderne Kapitalismus. B., 1928, II, S. 129).

And another famous German, the philosopher of history Oswald Spengler, in “The Decline of Europe”, placed Pacioli next to Columbus and Copernicus. In his opinion, it was these three people who made the greatest revolution in the life of Europe and opened the era of the New Age. The first book, entitled “The Sum of Arithmetic...”, according to Pacioli’s biographers, came out of the printing house of the “wise Paganino di Paganini” on November 10. That is why the International Accountant's Day is celebrated on this day.

There are many holidays, but not a single official one

But let's return to Russia. Russian Accountant Day falls on November 21 because this is the day the President of the Russian Federation Boris Yeltsin signed Federal Law No. 129-FZ of November 21, 1996 “On Accounting”. Although this law lost force on January 1, 2013 (it was replaced by Federal Law No. 402 of December 6, 2011), the holiday date of November 21 remained. Some accountants extend their holiday spirit by also celebrating their day on November 28th. This is the day of the official publication of Federal Law No. 129-FZ of November 21, 1996 “On Accounting”. This is already the fourth date in November when accountants can celebrate and have fun.

B. Yeltsin. Photo: www.globallookpress.com

But it turns out that some Russian accountants can celebrate five times in November. The fact is that in a number of regions of Russia their own accountant days were independently established (not canceling, but supplementing the all-Russian dates). In the Volgograd region - November 1, in the Krasnoyarsk Territory - November 12, in St. Petersburg - November 15, in Moscow - November 16, in Tatarstan - the last Friday of November. But in the Yaroslavl region they got creative and decided to celebrate the day of the Yaroslavl accountant on the first Sunday in April.

Against the backdrop of the vaunted accuracy of accounting science and the no less vaunted pedantry of the accounting profession, such “holiday chaos” looks quite strange. It involuntarily suggests that in the accounting kingdom itself, not everything is as accurate, harmonious and beautiful as it might seem at first glance (but this is a topic for a completely different conversation). Therefore, at the federal level they tried to restore order. In 2014, the Ministry of Finance of the Russian Federation began the process of determining the date for the official celebration of Russian Accountant Day, but it was never completed.

Thus, the date I mentioned above, November 21, still remains independent.

A funny thing: Economist Day (November 11) is an officially established holiday (there is a government decree and an order from the Ministry of Economic Development), but there is no official definition of the profession “economist”. And at the same time, there is still no officially established Accountant Day, but there is an official definition (standard) of the accounting profession.

Photo: Pressmaster/Shutterstock.com

Russia is a country of drivers, sales workers and accountants

In sharp contrast to the advertised “accuracy” of accounting is the statistical blurring of the picture of how many accountants there are in Russia. There are only estimates and estimates. But even they are impressive.

For example, the Minister for “Open Government” Mikhail Abyzov in 2013, in his speech, cited the following figures: In the United States, with a population of over 300 million people, there are only 1.25 million accountants and tax specialists, and in Russia there are 3 million with population of 143 million people. Mr. Abyzov commented on these figures:

A huge number of people are employed in a sector that does not bring economic benefits, does not create value. Therefore, it is necessary to optimize the reporting system as a whole.

But according to the Russian Union of Industrialists and Entrepreneurs and the analytical service of Rusal, there are 5 million accountants and auditors in Russia (of which about a million are chief accountants). This figure was announced in 2012.

Good, interesting information about 5 million accountants and auditors, I didn’t know,” commented then-President Dmitry Medvedev. – We probably already have more lawyers than in America, we are moving forward well in this sense, but if there are 5 million accountants, then everything is fine, then we have created a reliable way to bureaucratize anything.

Medvedev demanded that measures be taken to reduce the army of accountants by at least half.

D. Medvedev. Photo: www.globallookpress.com

However, this was only an emotional reaction that had no practical consequences. I think that since then the number of accountants in our country has at least not decreased, but most likely increased. After all, after this, the authorities demanded that even those entrepreneurs who had previously worked under a simplified taxation system keep accounting records (previously, a book of income and expenses was enough for them).

A year ago, the Center for Labor Research of the National Research University Higher School of Economics published a report on the situation in the Russian labor market and on the structure of employment not in the traditional sectoral context, but in the context of professions. Drivers came in first place with 5 million, or about 7 percent of the workforce. In second place are trade workers - slightly less than 5 million, or 6.8%. In third place are workers in financial and economic professions (which includes accountants) – 2.6 million, or 3.6%. I think that the data on workers in financial and economic professions is greatly underestimated, if we remember the figure of 5 million accountants, about which Dmitry Medvedev was indignant. I do not rule out that part of the underestimation could have occurred due to the fact that some of the accountants in the study were classified as “trade workers” (and there are a lot of accountants in trade).

There are fewer creators than redistributors

Photo: www.globallookpress.com

Since we are talking about the professional structure of employment in Russia, I will simultaneously cite the figures contained in the study for some other types of professions (% of the total number of employees): teachers - 2.8; loaders – 2.3; cleaners – 2.1; junior medical staff – 1.9; lawyers – 1.4; doctors - 1.3. This picture can be supplemented with figures from a study by the RUSAL analytical service (however, the figures correspond to the beginning of the current decade): officials - 2.4; security guards – 1.1; personnel services employees – 0.4.

Let me note that neither accountants, nor officials, nor security guards, nor lawyers, nor personnel officers, nor trade workers create a social product. They can only redistribute and consume it. The social product is created by the real economy - industry, agriculture, construction. Partly - the service sector, when it comes to vital services (transport, housing and communal services and personal services). Agriculture is a vital sector that creates a social product. According to Rosstat, this industry creates 4% of Russia's GDP. In fact, at least twice as much (since half of the GDP calculated by Rosstat is “foam”; by this I mean financial and other “services” that are virtual in nature). At the beginning of the current decade, 5 million people were employed in agriculture, and now no more than 4 million people are employed - and this despite the stimulating effect of economic sanctions on the industry. Taking into account the above figures, it turns out that the number of accountants in Russia is comparable to the number of workers in the agricultural sector of the economy. This can be best described as a “distortion in the economy.” If we celebrate Accountant's Day, it should be not only to congratulate our friends and relatives who are involved in this profession, but also to think that something is wrong in our kingdom.

Who will celebrate Accountant's Day in ten years?

“Finance according to Katasonov.” Nobel Prize in Economics

However, in the coming years, the kingdom will face serious upheavals: the multimillion-strong army of Russian accountants is looking to the future with increasing anxiety. The first alarming signals began to arrive several years ago. This, of course, is not about the emotional statement of Dmitry Anatolyevich Medvedev six years ago, which I quoted above - no one took it seriously. But then there were alarming forecasts from various authoritative organizations. For example, according to the Skolkovo Atlas of New Professions for 2015, the profession of “accountant” should disappear by 2021. This partially coincides with the forecasts of RIA Novosti, whose experts do not predict the complete disappearance of the profession by 2021, but foresee a threefold reduction in demand for it.

The concern of accountants especially increased after last year on May 9, the President of Russia approved the “Strategy for the Development of the Information Society of the Russian Federation for 2017-2030.” And by decree of the Government of the Russian Federation dated July 28, 2021, the “Digital Economy of the Russian Federation” program was launched.

M. Abyzov. Photo: www.globallookpress.com

After the launch of the mentioned program, Mikhail Abyzov, Minister for Open Government, stated:

Already according to the current analysis, in the near future, in such professions as accountants, lawyers, administrative employees, people who work in the personnel management and accounting system, there may be more than 3 million unclaimed people on the labor market who will be replaced by new information technologies.

What does the Ministry of Finance think about the future of accountants? Deputy Minister of Finance of Russia Tatyana Nesterenko said at the end of last year that due to the emergence of new technologies, the accounting profession will leave the market. That is, accountants, according to the Ministry of Finance, will be replaced by robots.

Maybe that’s why the Ministry of Finance is in no hurry to set the official date for Accountant Day in Russia? The latest forecasts for changes in employment in Russia as a result of digitalization show that in ten years there will definitely be no one to celebrate Accountant’s Day.

Where to get cool congratulations and postcards on Accountant's Day

The purpose of the solemn event is to increase the prestige of the profession, to express gratitude and importance of work, which is of great importance for the economic development of the country. Colleagues give each other gifts, postcards, and take photographs as souvenirs. But at the holiday there must be beautiful toasts and wishes.

Don’t know where to get cool congratulations on Accountant’s Day ? We will help you solve this problem! First of all, decide on the form of congratulations.

Poetry

We recommend visiting the Internet portal “Pozdrav.ru”. It contains interesting poems written by authors for various occasions.

Do you want to find a greeting that is suitable for people with a sense of humor? Then you should visit Fosik.ru. An example is shown below:

SMS

Cool SMS greetings are available on the “Privet People” website. Among them are those addressed to a colleague or friend. You will find funny ones, with good wishes, and with an assessment of professional abilities. Here are some of them:

Postcards

cute card for Accountant’s Day can give pleasant emotions and a good mood, because every person is pleased when they are given a little attention. Financial professionals are no exception. We advise you to look at the postcard on the following sites:

• 100cards.ru – there are animated cards with humor and interesting congratulations;

• ot-malena.ru – you can find here interesting musical [cards for Accountant’s Day] with flash videos that will pleasantly surprise a colleague;
• mir-animasii.ru – the user is offered a wide selection of GIF images that can be easily inserted into a forum, blog or social network.

A large selection of postcards can be found in the “Pictures” section after entering the appropriate query in search engines. For example, Yandex or Google. Cool pictures of Accountant's Day can be downloaded, for example, from the website liveinternet.ru, or vampodarok.com. Here is an example of one of them:

Toast

Not a single festive feast is complete without good congratulatory words, but it’s quite difficult to come up with them yourself. You can view ready-made options for short or long toasts on the following websites:

• pozdravok.ru;
• tosti-i-pozdravleniya.smeha;
• cardsplus.com.ua.

Examples of some of them are presented below.

Prose

An excellent addition to a postcard for Accountant's Day would be beautiful prose, spoken sincerely. Do you prefer to congratulate a colleague in this way? Then we recommend visiting datki.net, where you will find kind words for professional colleagues.

Other forms of congratulations

You can order a song to your phone. Then the recipient will receive a call with the selected greeting. This can be done, for example, on the “Congratulate” or “Fosik” website.

If you have vocal abilities, you can personally perform a song Happy Accountant's Day , written to the tune of modern musical compositions. Such a gift is original and undoubtedly pleasant. There are text options for songs, for example, on the website vampodarok.com. If you want to perform a cool ditty, stihi-dari.ru will help you.

The work of accountants requires care and extreme precision. It affects the success of the organization, so colleagues should truly appreciate the work of such an employee and prepare the best congratulations on Accountant’s Day . We hope our recommendations will definitely help!

How to celebrate

The most popular ideas for corporate events in 2021:

• Classic. The team sits at the table, the host works in the hall, who manages the celebration itself. The easiest option to organize is to conduct it, just find a professional presenter and provide him with all the necessary information, then he will do everything himself.
• The quest already mentioned above. This option is perfect for young teams, or for lovers of unusual leisure activities. Various intellectual games can also be classified as conditional quests.
• Team building. A special event to strengthen the team. Particularly suitable for large corporations.
• Creation. Song competitions, drawing, master classes - the number of options is very large, it all depends on your imagination and the desire of the team to participate.
• Competitions. From airsoft to a chess tournament, from rap battles to challenges - everything depends only on the desire to organize a team. Conventionally, it can be divided into active and intellectual leisure.
• Departure. From bike tours to ski runs, from a trip to a neighboring city to a tour to the other side of the planet - the choice depends primarily on your financial capabilities.
• A modest get-together. A small table, board games and just a little alcohol in the office are perfect for small companies. However, most likely you have already celebrated a corporate event in this way, more than once.

Organizational concerns can be transferred to the shoulders of companies that prepare celebrations at a professional level. Accountants presenting for the day will also be needed - they work alone or in a duet. The program for each corporate event should be unique, although it will contain some common elements. Usually at corporate events there are competitions, a feast, and then a disco with dancing, although no one is stopping you from changing the program in any direction - from participating in a fashion quest to a quiet get-together listening to the hits of the eighties.

Presenters for the event can be:

• specialists in the conversational genre - they will come up with an original idea or implement yours, liberate those present, fill the evening with decent competitions and intelligent jokes;
• musicians, singers and DJs - they will “dilute” the festive program with playing musical instruments, singing, and dance compositions (taking into account the preferences of the guests);
• generalists - entertainers and singers, musicians and karaoke organizers, magicians and telepaths.

The 21st is almost here and you still have no ideas? If you need presenters for a holiday in Moscow or another city in the Russian Federation, you can find an artist and order his performance on specialized websites, for example, Artist.ru.