Чтобы успешно решать контрольные, необходимы знания. Знания вы можете получить, если потратите свое свободное время на изучение английского языка.
1. IT IS INTERESTING TO KNOW
What is the between book-keeping and accounting, book-keeper and accountant?
Some people confuse a book-keeper with an accountant and book-keeping with accounting.
Meanwhile the distinction between them is significant enough. Boor-keeping is one of the minor parts of the whole of accounting.
It can be defined as the procedure used in recording business transactions. Book-keeping is justly said to require only minimal knowledge of accounting. In fact, it is the rountine and
clerical side of accounting. A book-keeper is known to record the repeated and uncomplicated transactions of business. In contrast the accountant is a professional who is competent in analysing accounting information, systems design and financial advising.
To put it differently, an accountant should be particularly interested in the relationship between the financial results and events which have created them. Apart from that he is believed
to study the various alternatives open to the business. In a word, he is thought to use accounting experience to help the management in decision-making. As a rule, there are two essential
questions that the managers or owners of a business want to know: first, whether or not the business is operating successfully; sekond, whether or not the business will be able to meet
its commitments. Therefore, the accountant`s role in business activity is difficult to overestimate. As for the book-keeper, his function is that of a clerk working in a finance department.
A person might become a proficient book-keeper in a few weeks or months. To become a professional accountant, however, is a far greater challenge.
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