What does one need to become a good accountant to handle all the accounts of company?

 With the principles of the accounting i think the important thing to be a good accountant is the knowledge about the ERP finance module and how to handle it.

First of all He/She Should acquire Knowledge about Accounts & Finance related Terminologies Theories,Principals through any Qualification like CMA/ACCA/CFA/MBA/MCOM and after that  gain Practical Knowledge in at least4-5 type of Industry's  for implementation of  acquired Theoretical Knowledge.

He should know: when to debit and when to credit ...

That is, he should know the following principles:

• Accrual.
• Consistency.
• Going concern.
• Materiality.
• Economic entity.
• Reliability.
• Revenue recognition.
• Prudence

Briefly, One needs to work with an Auditor. Thus, you will be familiar with all sorts of accounts. That's of course apart form having a complete course in accounting. 

A higher level degree in Finance and Accounting

A sufficient period of training in a good orgainization preferably a CA Firm

Comitted to work

To have eye for details

HE MUST NEED A GUD ACCOUNTING KNOWLEDGE TO HANDLE THE ACCOUNTS OF A COMPANY

Accounting knowledge

Analytical skill

concentration

reliability

ability to keep confidential

Techinical Skills

Documentation 

Communication Skill

Interaction

Decision making

Leadership

Ability to solve the problem