The accountant is an essential cog in any type of business or liberal activity. In charge of keeping the accounts, he gathers and verifies the accounting data, establishes the closing operations and the regulatory documents. The nature and organization of an accountant’s work vary a lot depending on the size of the business and therefore the division of labor; in a small or very small business, the accountant is versatile. Most often attached to the company director, he has an eye on everything. He records accounting operations, prepares the annual balance sheet and the company’s income statement, establishes payrolls and tax and social declarations.