II. Read and translate the text.

Bookkeepers deal in taxes, cash flow, which includes cash receipts and cash disbursements, sales, purchases and different business transaction of the company. Bookkeepers first record all the appropriate figures – in the books of original entry, or Journals. At the end of period, usually a month, the totals of each book of original entry are posed into the proper page of the Ledger. The Ledger shows all the expenditures and all the earnings of the company. On the basic of all the totals of each account in the Ledger, bookkeeper prepares a Trial Balance. Trial balances are usually drawn up very quarter.

The accountant’s responsibility is to analyze and interpret the data in the Ledger and the Trial Balance.

The accountant is to determine the ways in which the business may grow in the future. No expansion or reorganization is planned without the help of the accountant. New products and advertising campaigns are also prepared with the help of the accountant. The work of accountants is rather sophisticated.

Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the USA the certified accountants are called certified public accountants. But it is not necessary to have a certificate to practice accounting. Junior employees in large companies, for example, often practise accounting and they take the examination.

The chief accounting officer of a large company is the Controller, or Comptroller. Controllers are responsible for measuring the company’s performance. They interpret the results of the operation, plan and recommend future action. This position is very close to the top executives of the company.

III. Complete as in the text:

1. Bookkeepers deal in …

2. Bookkeepers first record …

3. The Ledger shows

4. Trial Balances are drawn …

5. The accountant’s responsibility is …

6. The accountant is determine …

7. Junior employees …

8. Controllers are responsible for …

IV.Write down the questions for the following answers:

1. ______________? - They are called chartered accountants.

2. _______________? - In the USA they are called certified public accountants.

3. _______________? - He is called controllers.

4. _______________? - Yes, this position is very close to the top

5. _______________? - They interpret the results of the operations and the plan the future operation of the company.

V. Answer the following questions:

1. Whose work in this sphere do you think is the most important in a company?

2. Whose position (of a bookkeeper, of an accountant, of a controller) do you like better? Who would you yourself prefer to be?

<== попередня сторінка	\|	наступна сторінка ==>
BOOKKEEPERS, ACCOUNTANTS AND CONTROLLERS	\|	COMPUTERS

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