VII. Put these words into the correct order to form the questions. Answer the resulting questions.

1. accountants, do, What, plan?

2. financial decisions, to, Whom, they, help, make, do?

3. work, How, do, some, accountants?

4. do, the owner or an employee, does, What tasks?

5. the owner, hire, does, an accounting firm, Why?

6. may, What, include, accounting services?

VIII. Which words are missing from the following sentences?

1. Accountants interpret financial information and check … .

2. Accountants help owners and managers to make … .

3. The owner or an employee normally does the … accounting tasks.

4. Public accounting firms provide a variety of … to other businesses and individuals.

5. Accounting firms may periodically check the accuracy of a business' records and prepare annual … and … .

6. A private accountant works for … .

IX. Read the text and explain a bookkeeper’s tasks. Bookkeepers

A bookkeeper’s tasks include recording, summarizing, and reporting basic accounting information. In a few businesses, bookkeepers may help owners and managers to interpret accounting information. Many small or medium businesses employ a public accountant to plan an accounting system. However, a bookkeeper does all the remaining accounting tasks.

Bookkeepers in small firms may do additional general office work. Many businesses want bookkeepers with typing and filing skills. These two general office skills are closely related to the preparation of accounting reports.

X. Read the text and determine accounting tasks to be done by accounting clerks and general office clerks. Accounting Clerks

Some businesses have large quantities of day-to-day accounting tasks to be done. These businesses do not want their highly-trained accountants doing the routine work. Instead, accounting clerks are responsible for day-to-day accounting tasks. Accountants are then free to plan and interpret financial information as well as supervise other accounting workers.

Accounting clerk’s job titles often describe the accounting records on which they work. For example, an accounting clerk working with payroll records¹ is sometimes known as a payroll clerk. Other common job titles include accounts receivable clerk², inventory clerk^3, and vouchers clerk⁴. These accounting clerks work with a small part of the total accounting activities. However, accounting clerks who know the total accounting system understand the importance of the work being done. Also, knowledge of a total accounting system helps an accounting clerk to earn promotion⁵ to more responsible positions.

General Office Clerks

Most office workers do some accounting work. A secretary may handle cash payments⁶ from a small cash fund. A typist may type accounting reports. A salesperson may prepare sales invoices.

Accounting tasks performed by general office clerks must be done according to basic accounting concepts and procedures. All persons performing some accounting tasks need to understand a business basic accounting system. General office clerk with a knowledge of accounting better understand the importance of the accounting tasks they do.

NOTES

1. payroll records – платежная ведомость

2. accounts receivable clerk - кассир

3. inventory clerk - кладовщик

4. vouchers clerk – служащий, регистрирующий ваучеры

5. earn promotion – заработать продвижение по службе

6. handle cash payments – распоряжаться наличными деньгами