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Business English Lesson 1. Задание на первый бесплатный пробный урок

Accounting & Bookkeeping - бухгалтерия

In order to manage (управлять, вести) your home efficiently many housewives keep track of (отслеживают, следят за) the family’s money by keeping a household budget book.
She writes down the amount of money earned and the amount spent for shelter, food, clothing, the family car and so forth.

At the end of the month she adds all the expenses together and subtracts them from the family’s income. By means of this simple form of bookkeeping (тут можно поставить запятую, но в англ. грамматике это необязательно) the household knows (да-да: "хозяйство отдаёт себе отчёт") exactly how it stands financially and can plan its spending and saving.

Типичное письмо в поисках репетитора:

- Здравствуйте!
Меня интересует бизнес-курс английского языка, подскажите, пожалуйста, стоимость занятия и примерный срок прохождения всего курса (уровень языка у меня, думаю, - Intermediate, раньше был Upper Intermediate, но несколько лет уже не занималась). Заранее спасибо за ответ!
С уважением, Елена

Fundamentally the same plan is followed by (плану следуют) all business organizations, large and small. But of course keeping their books (вести учёт, сравни: BookKeeping - БухУчёт - БухГалтерия - Buchhalterei, BuchHaltung) is much (гораздо) more complicated and requires trained (обученных) bookkeepers --> :-) and accountants (аудиторов).

A bookkeeper’s job is to keep records of all transactions and to prepare financial statements which are summary of the records.

Then accountant’s job (sic! - отличие аудитора от счетовода!) is to analyze a bookkeeper’s financial statements and interpret them, so that the company would know its true financial condition, the results of its operations and be able to accordingly plan. Although an accountant must know bookkeeping from A to Z (тут можно опять было бы поставить запятую) his true work begins where the bookkeeper’s ends.

In a small business where one person does all the bookkeeping (тут можно было бы опять "запятать") the duties (имеются в виду обязанности бухгалтера) include a variety of work in addition to keeping records.

The bookkeeper checks all orders and bills for possible errors. He accounts for cash receipts ([ri'si:ts] - расписки). He makes all deposit slips (бланки о взносе депозита, заполняемые при взносе суммы на текущий счёт и содержащие перечень депонируемых денег и чеков) for all money paid into the company and sees that it is put into the bank. Against these funds he prepares checks, which when Okayed (O. K.'d) by a proper authority, are used for paying the company’s bills and salaries.

In some firms he is responsible for granting credit to customers. So he must find out what each one’s credit rating is and keep the information on hand.

At the end of the month bills are sent to all customers. And after balancing the books the bookkeeper prepares a financial statement so that his company will have a clear picture of its condition at that time and the results of its operations for the period.

The bookkeeper in a small business may have other duties, but the ones mentioned (те, что упомянуты) are a fair sample (пример, образец) of a one-man job.

A large business has an accounting department where the bookkeeping is divided among many employees under department head.

One man will handle accounts payable, another accounts receivable, and so on down the line. Each of these men is responsible for seeing that the specialized work of his department is done efficiently and accurately. Most of it is accomplished with the aid of calculating and bookkeeping machines.

All of the employees including the department heads are supervised by a Chief Accountant sometimes called an Auditor or Controller. He coordinates all phases of the bookkeeping and prepares and interprets statements and reports needed by the company.

Such men are called private accountants because they work only for one organization.

Public accountants do similar work but for many different companies. For instance, it is standard practice for Certified Public Accountants (commonly called CPAs) to be called into audit a private accountant’s records.

The accounting firm assigns a senior accountant with one or more junior assistants depending on the size of the job. The senior has outlined in advance the portions of the audit he wishes each assistant to perform. A suitable place where the books may be examined is provided. The senior supervises the work, makes sure that all facts are collected correctly. But as a good deal of this field work is routine in nature and takes considerable time, he may have his assistant start while he goes on to other duties. However he must keep in touch with the assistants to handle any problems that may arise.

Usually an assistant has neither the necessary experience nor authority to discuss important aspects of the audit with the client. His chance of promotion depends a great deal on how well he fits into the teamwork which is essential in making an audit.

A public accountant’s work requires that he be acquainted with many types of business. He may be working on the books of a large corporation and those of a bookkeeper in a small business at the same time.

Because his job takes him from place to place where he meets all kinds of people he must have a pleasing personality to be successful. He must also keep all confidential information to himself, never disclosing it in any manner to others. A strong moral character is absolutely essential.

Auditing books is just one type of service offered by an accountant, public or private.

Another type is devising new or improved bookkeeping systems. Companies often outgrow their old record forms, so they have an accountant study the problem, devise a new system and supervise its operation until the company employees can carry on alone.

Another type of service is cost accounting for manufacturers. Time and motion studies are made and new techniques worked out that will lower the cost of production.

Accountants doing this work must be thoroughly familiar with the manufacturing processes involved. They must be able to devise record systems which will give complete and accurate information concerning the costs of even the smallest item in the product.

It is not easy to determine the cost of making a certain product especially if the factory is also turning out many other articles. Yet if the business is to be conducted efficiently and profitably the company must have such information. This highly specialized field sometimes calls for an engineering background. In fact cost accounting sometimes operates under the name of efficiency engineers.

Perhaps the most colorful part of accounting work is that of making special investigations. A Federal Bureau of Investigation has on its staff a large number of operatives trained as accountants.

This job is to aid in tracking down and incriminating dishonest people by examining their bank accounts and other records.

Not all special investigations are criminal in nature; however, as often such accounts are called into arrive at the facts when records are incomplete or lost.

Investigations are also undertaken in connection with a sale of a business; that is when a prospective buyer wants to find out its true financial condition. There are many other reasons for conducting special investigation. All of each call for research and services requiring a top notch accountant.

Many accountants specialize in aiding individuals in businesses in a preparation of tax return. The demands of federal, state and local governments for greater revenues, a complexity of the requirements and constantly changing laws have made it difficult for people to determine their correct tax liability.

The accountant is well equipped to meet this problem because of his understanding of what constitutes income and expense to be offset against such income to determine profit.

A good deal of public accountant’s time is spent in his own offices where he prepares reports and audits he and his assistants have made for various clients. Making a report calls for a broad knowledge of business principles and lots of good judgment because the client depends on it as an accurate analyses of the state of his business.

Bookkeeping and the various fields of accounting offer excellent opportunities with a good income for young men and women who are really suited to the work.

Perhaps the first question you should ask yourself is: “Do I really enjoy doing figures?” If you have distaste for mathematics it is not the work for you.

To be a bookkeeper besides being good at figures you should take a bookkeeping course in high school or commercial college and learn how to record business transactions in a proper form.

You should be able to operate the various adding, calculating and bookkeeping machines which are found in the offices of all up-to-date business organizations.

To be an accountant you must know bookkeeping thoroughly and have taken a specialized accounting course. You must be able to analyze a business by examining its records and keep such material confidential.

Open mindedness and a willingness to undergo intensive study and hard work are necessary if you expect to pass the state examinations for Certified Public Accountants.

If you have the aptitudes and personal qualities for either bookkeeping or accounting it would be well for you to investigate the possibilities now.

Each of us is suited to the certain type of work. Perhaps your future is in bookkeeping and accounting.