Accounting is a broad task. That is why it is often divided into different accounting job descriptions. But the basic principle of accounting is to analyze, prepare and summarize financial transactions and informations. 

Divisions of accounting job descriptions are the following: accounting assistant, accounting clerk, accounting manager, accounting specialist, accounting payable clerk, accounts payable manager/payable specialist/receivable clerk/receivable manager/receivable specialist, assistant controller, billing coordinator, bookkeeper, cash manager, controller, cost accountant, director of accounting, director of purchasing, fund accountant, general ledger accountant, project accountant, property accountant, senior accountant, staff accountant, tax accountant/analyst/specialist/manager, treasury analyst/director, and auditor(external/internal). These are just common ones. 

Responsibilities of an accountant vary according the specific accounting job description. For example, a staff accountant primarily maintains records on the company's assets and liabilities. It is also ones duty to prepare accounts payable and manage petty cash account. On the other hand, the auditor checks the work of all the other accountants. Aside from the other common requirements on any job description like having good oral and written communication skills and proficient in the use of computers, he/she must have a Bachelor's degree in Accounting with a minimum of one year audit experience in the commercial, governmental, non-profit sectors or benefit plan audit experience, knowledge on Generally Accepted Auditing Standards (GAAS), Government Auditing Standards (GAS Yellow Book) and Generally Accepted Governmental Accounting Standards (GAGAS) and a holistic knowledge on accounting principles. This would mean that an ample knowledge on finance, accounting, budgeting and cost principles is necessary.