Writing in, money, costs, pass, prepare, agencies, accounts, firms, receive, statements, to supervise, taxes, records, employ

1. Every organization needs some way of keeping ____________.

2. The person who maintains ___________ is called a bookkeeper.

3. Accountants prepare financial ___________, study an organization’s _______, calculate its ______________.

4. T-account shows that __________ flows either in or out.

5. ___________ an account’s balance may be done whenever it is desirable to know whether the ins exceed the outs.

6. Accountants and bookkeepers work for business _________,government __________ and many other organizations.

7. Certified public accountants must ________ a difficult examination to ________ their certificates.

8. Business firms and banks _______ their own accountants _________ their accounts and __________ financial statements.

Ситуація 6. Вам потрібно зустрітись із майбутнім роботодавцем. Ви очікуєте від нього наступні питання, які відразу покажуть чи знаєтесь ви у бухгалтерській справі. Звісно, ви турбуєтесь про те, щоб скласти приємне враження про себе.

1. Why does every organization need some way of keeping accounts?

2. What is a bookkeeper?

3. What is bookkeeping?

4. What do accountants do as their everyday work?

5. Why the T-account is called so?

6. What does the T-account show?

7. In what way can we make both totals the same?

8. Where do accountants and bookkeepers work?

9. What is the purpose of licensing certified public accountants by the state?

10. What does the work of CPA consist of?

11. What other questions do CPAs advise businesses and private individuals on?

12. Why do business firms and banks employ their own accountants?

13. What other organizations employ large numbers of accountants?