Accountant

An accountant records, organizes and reviews an organisation’s financial information. In the NCS occupational description, the work includes maintaining account books and business records; preparing financial statements and tax returns; providing accounting services or audit support; consolidating budgets; and checking bills, receipts, cash, inventory and evidence supporting entries.

The exact scope depends on the employer and authority held. Routine accounting work may be performed within an accounts team, whereas statutory tax-audit work submitted through the Income Tax e-Filing portal requires an assigned Chartered Accountant registered on that portal.

• Maintain cash-book, journal, ledger and supporting-document records.
• Prepare trial balance, profit-and-loss statements and balance sheets as required by the organisation.
• Track taxes, licences and fees; assist with tax-return preparation and compliance records.
• Check bills, receipts, payments, inventory and cash, and escalate discrepancies.
• Support audit, budgeting and reporting processes.

A direct employment route is to complete a commerce/accounting degree—commonly B.Com or B.Com (Hons.)—and build practical capability in bookkeeping, accounting software, reconciliations, reporting and compliance. NCS identifies a Bachelor’s in Accounts as the preferred qualification, but employers can set their own requirements.

CA is a professional route that can deepen accounting, audit and tax capability. ICAI states that graduates or postgraduates in commerce with at least 55% marks may register for CA Intermediate through Direct Entry; candidates who pass CA Foundation and Class 12 may register through the Foundation route. ICAI’s published Intermediate material covers Advanced Accounting, Taxation, Cost and Management Accounting, and Auditing and Ethics.

CMA is another relevant professional route. ICMAI states that Foundation-qualified candidates and graduates may register for CMA Intermediate; its Intermediate curriculum includes Financial Accounting, Direct and Indirect Taxation, Cost Accounting, Corporate Accounting and Auditing, Financial Management, Business Data Analytics and Management Accounting.

For government accounts and audit careers, SSC CGL is a separate competitive-examination route rather than an accounting credential. The SSC CGL 2025 notice specifies a recognised bachelor’s degree as the essential qualification for Assistant Audit Officer/Assistant Accounts Officer positions, while CA, CMA, M.Com and certain finance-related master’s qualifications are listed as desirable. Eligibility, vacancies and examination rules must always be checked in the applicable SSC notice.

• Degree-to-job route: B.Com/B.Com (Hons.) or another accounting-focused bachelor’s degree, followed by entry-level accounts work.
• CA route: CA Foundation after Class 12, or CA Intermediate through ICAI’s Foundation or eligible Direct Entry route.
• CMA route: CMA Foundation followed by Intermediate, or eligible direct registration to Intermediate after graduation.
• Postgraduate route: M.Com or an MBA can support movement toward accounting, finance, reporting or managerial roles.
• Public-sector route: prepare for the applicable SSC CGL cycle and post-specific eligibility conditions.

The strongest foundation is accurate transaction processing and financial-record control: scrutinising bills, receipts and payments; posting proper entries; maintaining tax and statutory-fee records; and preparing final accounts. NCS also specifically identifies basic computer and Tally knowledge, analytical ability, confidentiality, client orientation and work ethics.

For progression, combine these fundamentals with practical spreadsheet and accounting-system fluency, reconciliation discipline, clear documentation and the ability to communicate exceptions to managers, auditors, clients or authorities. These are practical extensions of the record-review, reporting and audit-support tasks in the official occupational description.

• Bookkeeping across cash book, journals, ledgers and supporting records.
• Preparation of trial balance, profit-and-loss statement and balance sheet.
• Bill, receipt, payment, cash and inventory verification.
• Tax, licence and fee record maintenance.
• Computerised accounting, including basic Tally knowledge.
• Analytical judgement, confidentiality and professional ethics.

NCS characterises accountant work as primarily desk-based. It notes that local travel is generally not part of the role, although organisations may offer part-time, contractual or work-from-home arrangements. It also notes that schedules, shifts and overtime can vary by organisation.

NCS lists self-employment, banks, chartered-accountant firms and non-banking organisations among probable employer contexts. In practice, the role title can appear in in-house finance teams, outsourced accounting and compliance services, audit practices and finance operations teams; the work mix should be confirmed from the specific job description.

• Predominantly desk-based financial-record and reporting work.
• Potential employment in banks, non-banking organisations and CA firms, or self-employment.
• Work arrangements, team responsibility, overtime and remote-work availability vary by employer.

A common functional progression is from accounts-clerk or assistant-accountant work into an accountant role, then toward accounts officer and chief accountant responsibilities. NCS explicitly labels this pathway indicative, so title progression varies materially by employer, size of organisation and professional qualifications.

A candidate can also specialise rather than only move upward by title: audit support, direct or indirect tax compliance, accounts payable/receivable, management accounting, financial reporting or finance operations are plausible directions. CA, CMA, M.Com and MBA study can broaden eligibility for more specialised or managerial work, but neither a degree nor a credential guarantees a particular designation.

For government audit/accounts posts through SSC CGL, the cited 2025 notice says probationary direct recruits to Assistant Audit Officer/Assistant Accounts Officer must qualify the relevant Subordinate Audit/Accounts Service Examination for confirmation and regular appointment.

• Accounts Clerk → Assistant Accountant → Accountant → Accounts Officer → Chief Accountant is NCS’s indicative pathway.
• Developing audit, tax, costing, reporting or management-accounting expertise can support specialisation.
• Government audit/accounts positions have post-specific recruitment and confirmation requirements.

Salary should be assessed against the exact city, sector, employer, responsibilities, software and compliance exposure, and experience level. As a dated reference only, the NCS Accountant card—last updated on 16 October 2023—lists ₹8,000–₹12,000 per month for new entrants and ₹20,000–₹35,000 per month for experienced candidates, and explicitly says these figures are indicative and subject to change.

Those figures are not a current 2026 salary benchmark and should not be used as an offer expectation. Candidates should compare current vacancy-specific pay, total benefits, working hours, role scope and the employer’s location before deciding.

• NCS’s posted ranges are historical, indicative context rather than a current market-rate promise.
• Experience, sector, city, employer and scope of tax/audit responsibility can materially affect pay.