I. Read the text and arrange accountants' jobs in order of their importance.

The first jobs that individuals get are called entry-level jobs. Persons completing high schools accounting study may get entry-level jobs as bookkeepers, accounting clerks, or as general office clerks. Persons with accounting study beyond high school may get entry-level jobs as bookkeepers or accountants.

The illustration below represents careers in accounting. The bottom step of ladder represents those office jobs which are not primarily accounting. These jobs do however include some accounting tasks.

The second career ladder step, accounting clerks, in where most persons with one year of high schools accounting study may find entry-level jobs. Some individuals with two years of accounting study can obtain entry-level jobs as bookkeepers, the third career ladder step. However, persons with both high school accounting study and experience are preferred when promotions are made.

Persons with college accounting education usually obtain entry-level jobs on the top career ladder step as accountants. Many professional accountants also earn the Certified Public Accountant (CPA) designation. Each state sets standards that persons must meet to earn the CPA. These standards usually include passing a rigorous examination and having a specified amount of accounting experience. In some states, college accounting study can be substituted for some of the required experience. The CPA designation is important to professional accountants. The public knows that CPA’s are accounting professionals. Public accounting firms often require that accounting employees earn a CPA to be eligible for promotion to top positions. Many businesses also require that top accounting persons earn the CPA designation.

II. Answer the questions.

1. How are the first jobs that individuals get called?

2. What kinds of jobs may be obtained by persons with high school accounting study?

3. What office jobs does the bottom step of ladder represent?

4. What must a person do to earn the Certified Public Accountant designation?

5. Whom do they usually call accounting professionals?

III. What meaning have the following word combinations in the text?

Entry-level jobs, to complete high school accounting study, beyond high school, the bottom step of ladder, to obtain entry-level jobs, to earn the Certified Public Accountant, a specified amount of accounting experience, CPA designation, to be eligible for promotion to top positions.

IV. Complete the accounting career chain.

Promotion

V. The following sentences have mistakes. Correct them.

1. Persons completing high school accounting study may get jobs as accountants.

2. The second career ladder step is bookkeepers.

3. There are similar standards that persons must meet to earn the CPA in all states.

4. The Certified Public Accountant designation isn’t important to professional accountants.

5. General office clerks are known as accounting professionals.

VI. Find the correct translation of the following sentences.

1. The purpose of accounting is to provide information about the economic affairs of an organization.

2. Accounting information is used by the organization's managers, owners, lenders, employees, governmental bodies, customers.

3. Accounting information helps to plan and control the organization's operations to determine how much tax the organization must pay.

4. Accounting provides information through the maintenance of files of data, analysis and interpretation of these data.

1. Бухгалтерская информация используется управляющими организации, владельцами, кредиторами, служащими, правительственными органами, потребителями.

2. Учетная информация помогает планировать и контролировать действия организации, определить, сколько налогов должна платить организация.

3. Бухгалтерский учет обеспечивает информацией посредством записей данных, анализа и объяснения этих данных.

4. Цель бухгалтерского учета - обеспечить информацией об экономическом состоянии организации.