Accounting is a system in which collection, classification, documentation, briefing and preparation of financial reports and accounting forms in various types and models are done.  So, beneficiary people from inside the organization like managers or from outside the organization like banks, general assembly of the company, or tax authorities can use this information.  Thus, the person who does not have university education is mostly like a bookkeeper rather than an accountant, because the reports of these bookkeepers are not standard and are not sufficiently processed and their report is mostly a balance sheet. For example, an empirical accountant cannot easily distinguish between short time and longtime assets or does not know how to document the currency transactions.  Accounting, as an information processing system, receives the raw financial data and brings them to an order.

Employment opportunities of an accountant is widespread and covers from the lowest to highest level; and even though there are many students studying accounting in state and private universities, but the number of unemployed accounting graduates are a lot less than other fields.  This is because all companies, from small to large ones, need accountant's assistance in at least preparation of tax documents every year.

Also, the knowledge of accounting in related tax affairs has a wide application, because calculation of profit is done by accountants and determination of profit is the basis for tax calculation for state or private companies.

The graduate in this field can hold following financial affairs of the companies in all levels after finishing their university education:

A)    Accounting

The graduates can be employed in following fields as an accountant in all state or private companies and commercial units:

o   Financial Accounting: in all private and commercial companies and institutes

o   Industrial Accounting: in all industrial units and productive companies.

o   State Accounting: in all state organizations and offices as accountant or financial controller

o   Tax Accounting: in Departments of Finance

o   Insurance Accounting: in insurance institutes

o   Banks Accounting: in all branches and main offices of the banks

Accountants can apply for financial management position of commercial units after working as accountant for some times.

B)    Auditing

Graduates from accounting field can be employed in the profession of auditing with considering the branches mentioned for accounting.  People employed in the profession of auditing are generally divided into two main categories:

 

Internal Auditors: this group of auditors are employees of the inspection unit; and they are actually connectors between the company and the board of directors and submit their reports to the director general and the board of directors weekly, monthly, or yearly.

 

Independent Auditors: This type of auditors are the ones who work in auditing institutes and according to the contract between companies or organizations with them, they handle the financial and accounting activities of commercial units based on rules and regulations of accounting and they will submit their reports to the general assembly of the stakeholders.  In fact, the independent auditors are the connectors between the company owners and the board of directors.

At present time in Iran, Audit Organization, as a state organization, is the biggest auditing institute and the other state and private auditing institutes are working alongside with it.

Perhaps, we can bravely say this field is one of the most applicable professional university fields that is needed by all state or private institutes.  The graduates of this field earn their skills in order to apply in financial accounting, industrial accounting, state accounting, tax accounting, auditing, and capital markets (financial and money markets).

The final output of accounting system is the reports and financial forms which will be the basis of decision making for beneficiary people (managers, investors, government, etc.).

The situation of country's need to this field at present:

Training accountants and their effective company is very important to develop the country such as Iran in preparation of precise and reliable financial information and analysis of this information.  Because the existence of precise and reliable information and on time related to the economic activities are not only necessary, but they are also vital.  In addition, this financial information, which is extracted from economical activities that are reported by accounting processes, can prevent us from deviating from the forecasted path, waste of economic resources, and disturbance in economic development programs.

The Accounting Group has started its activities since Mehr of 1391.  At present, the Institute of Shahab Danesh is admitting students in Accounting (Continuous Associate Degree), Accounting (Non-continuous Associate Degree), Accounting (Continuous Bachelor Degree), and Accounting (Non-continuous Bachelor Degree).