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What is the difference between full-time accounting and part-time accounting?
1, different professional levels:
The professional quality of part-time accountants is uneven, so they can't be trained regularly like full-time accountants in the company, and the overall quality of full-time accountants is higher.
2. Different cohesion:
Part-time accountants are employed temporarily, and their work does not meet the requirements of continuity and long-term work. People often change into people, and people are very mobile. There is no one to supervise the work when the personnel are changed, and the accounting work is not well connected.
3. Different risk levels:
Part-time accounting is a temporary employment relationship. It is difficult for part-time accounting to grasp the risks objectively like a company's full-time accounting strategic partner, and make risk and tax planning from the customer's point of view. Part-time accounting has potential risks. Generally speaking, compared with full-time accountants, part-time accountants have poor service awareness.
4. Working hours are usually different:
Part-time accounting time can't be coordinated sometimes, because part-time accounting sometimes has the accounting work of several companies, so it is difficult to coordinate the time as a whole, while full-time accounting is fixed in the company for a long time, and the division of labor is reasonable. The on-site accountant goes to the site, the background accountant concentrates on making accounts, and the accounting manager is responsible for auditing.
Extended data
Accounting post information:
1, chief accountant (or exercising the functions and powers of chief accountant).
2, the person in charge of accounting institutions (accounting supervisor.
3. Cashier position.
4. Nuclear posts.
5. Accounting positions of capital and funds.
6. Accounting positions of income, expenditure, creditor's rights and debts.
7, salary accounting, cost accounting, financial results accounting positions.
8. Accountant post responsible for the receipt and delivery of property and materials.
9. General ledger position.
10, preparation of external financial and accounting reports.
1 1, accounting computerization position.
12, accounting file management position
Precautions:
The work of hospital outpatient toll collectors, inpatient toll collectors, pharmacy toll collectors, drug warehouse bookkeepers and shopping mall toll collectors does not belong to accounting posts. The internal audit, social audit and government audit of the unit do not belong to accounting posts.
Reference source: Baidu Encyclopedia-Part-time Accounting
Baidu encyclopedia-general accountant
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