Enterprises, institutions and organizations of all forms of ownership carry on their accounting of their property and the results of their work.. It is hard to overestimate the importance and responsibility of the accountants work. The prosperity of an enterprise and well-being of its employees depends largely on good work of its accountants.
The duties of the accountant include a number of functions. The accountant must draw up and handle correctly numerous formats of initial and registration documentation, such as accounts, invoices, receipts, balance sheets, order registers, the account book and many others. He must properly compose the documents, needed for financial and tax reporting, as income statements, VAT statements, excise-duty calculations, etc. He must be able to hold an inventory making of the enterprises assets and liabilities, evaluation of its financial state, make analysis of its financial and economic activities, make prognoses of its coming incomes and expenses.
All this requires great competence, professionalism, neatness and precision in ones work, excellent knowledge of financial and tax laws, excellent command of computers and office equipment. This is why now I have to work extremely hard to master the huge amount of skills and knowledge, which are necessary for a good professional accountant. But I am sure that when I come to an enterprise, I will be able
to apply my intellectual capital and my work will be fairly rewarded.
I. .
.
1. What kind of enterprises carry on the accounting?
2. Why is the work of an accountant so important?
3. Does the prosperity of an enterprise depend on the accountants work? Why?
4. What functions do the duties of an accountant include?
5. What kinds of book-keeping documentation are there?
6. What does the initial documentation include?
7. What does the registration documentation include?
8. What documentation is needed for the tax reporting?
9. What should a student study to become a good accountant?
10.Why did you choose this profession?
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1 .. .:, 1997.
2. .., .. .: 1997.
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4. Aims and Activities. - Public Relations Consultants Association.- London: Willow House, 1990.
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7. Gregory A. Public Relations in Practice. The Institute of Public Relations.- London: Kogan Page, 1996.
8. Selecting and employing a public relations consultancy. - Public Relations Consultants Association.- London: Willow House, 1991.
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9. Ponton G., Gill P. Introduction to Politics. 3-rd end. Oxford UK and Cambridge USA: Blackwell, 1995.
Business English. Fundamentals of Accounting and Finance
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