The first thing we are going to do before entering fully into the establishment of the meaning of the term accounting auxiliary is to know its etymological origin. In this case, we can establish that this is the origin of the two words that give it shape:
-Auxiliar comes from Latin, specifically from “auxilium” which means “the one who gives help”.
-Accounting, on the other hand, is also derived from Latin. In your case, from the word “computabilis” that can be translated as “that can be counted”. It is the result of the sum of three components of said language: the prefix “con-”, which is equivalent to “global”; the verb “putare”, which means “to calculate”; and the suffix “-able”, which is synonymous with “that can”.
The notion of auxiliary can be used to qualify someone who provides assistance or collaboration in a certain context. Accountant, for its part, is an adjective that refers to what is linked to accounting (the discipline that allows keeping accounts and working with economic and financial data).
The worker who, thanks to his knowledge, can develop different administrative tasks in a company is known as an accounting assistant or accounting assistant. In general, future accountants, while pursuing their university studies, work as accounting assistants.
According to DigoPaul, the accounting assistant must master the basics of accounting. It must be in a position to carry out accounting balances, manage accounts, coordinate buying and selling processes and pay salaries, for example. Many times the accounting assistant is part of a team led by an accountant already graduated and with work experience.
It is important to note that the work of an accounting assistant is not regulated by a resolution or a law. The tasks assigned to accounting assistants vary from company to company. Even though those who work as accounting assistants are usually accountants or students of careers related to economics, there is no formal or legal requirement in this regard.
In some cases, the accounting clerk’s duties go beyond the scope of accounting. These workers are usually required as collectors or even as couriers in some companies. The duties and responsibilities, therefore, vary according to the company concerned.
However, these are some of the functions that are usually carried out by those who
fill the position of accounting assistant: -File and internally control accounting documents.
-Draw up and certify what the expense and income ratios are.
-Totalize the accounts and make the corresponding report.
-They review the vouchers, invoices, paychecks, records…
-Verify what the tax and withholding relationships are.
-They review what is the status of bank accounts as well as the operations registered in them.
-They participate, more or less actively, in the preparation of inventories.
-They are responsible for informing their direct superiors of any anomaly that they may detect in the company’s accounting.