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Accountant hierarchy is prevalent is every field of accountancy.

There is a hier
archy prevalent in the development, adoption, and also in implementation of acco
unting standards and accounting systems. The most basic part of the hierarchy i
s formed by the framework of accounting system. The next level present in the a
ccountant hierarchy are the standards, addresses specific categories of accounti
ng and reporting needs which are used in all types of participatory organization
s. The accounting policies relevant for specific entities apply the concepts of
framework and standards to that entity. After the concepts have been applied, t
he detailed instructions are given to bookkeepers and accountants on how to reco
rd transactions and other events. This way the results achieved are in agreement
with policies and standards and work best within the framework of accounting.
The first level of hierarchy is made up of junior accountants. They focus on
set up standards and instructions of accountancy.
The second level of the accountant hierarchy comprises that of the senior ac
countants, who mainly focus on the accounting policies and their functions.
The third level of the accountant hierarchy is that of the methodologists wh
ose main focus is on the framework and standards of accountancy.
There should be a single framework and a single set of standards for the entire
public sector in any country. The accounting systems should also allow gathering
of additional information for managerial and for fiscal statistical reporting a
nd for other purposes as well. For example, capital assets should be recognized
under the accumulation basis for a depreciated historical cost, according to st
andards for chief services. Also, conventional cost or contemporary value should
be recorded for the same assets as required by both accounting and statistical
reporting standards. The appraisal of assets at current value or current cost c
an be disclosed in the general purpose financial statements or in the notes of t
he financial statements.
Accounting policies for each public sector accountant hierarchy organization wil
l have a common methodological base for function. Although due to differences be
tween state and local governments and other special purpose public sector bodies
, some accounting policies will be public sector entity specific and some might
be applicable for only specified individual entities. Accounting instructions ar
e sometimes similar to many public sector entities. Although every entity has it
s own accountant hierarchy and operation mode within its own managerial and orga
nizational procedures, new processes, time frames and accounting instructions wi
ll be developed at the entity level with specific application to that entity.

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