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Accounting ethics

Accounting is great profession of this world in which different important accounting works is done by accountant. These works can not be done by general people. So, it is the duty of accountant to perform his duties fully honestly. There are many other moral values are also needed for professional accountants. All these moral values which are needed in accounting fields is called accounting ethics.

There are following list of accounting ethics

1. Responsibility of doing accounting work

It is accounting ethics that all duties relating to accounting should be done by accountant. In these duties are included day to day work regarding recording of transactions but accountants are also responsible for summarizing and filling of tax return.

2. Codes of practice

In accounting professional there are many codes of profession and use practically in profession is very necessary for accountants. We can explain these codes of practice with an example

Suppose, it is codes of practice to pay income tax on true income of business. But if businessman said to him that he has to pay income tax on low income then, this is against his codes of practice and moral values. He should not do that.

3. Obey other moral duties of accounting

Except above two , it is also duty of accountant to obey all other moral duties of accounting which exists from time to time in practical work .

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Accounting Education: Accounting ethics
Accounting ethics
Accounting Education
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