MAKING A CAREER IN ACCOUNTING

In many countries of the world accounting offers interesting and well-paid careers today. The profession can be divided into four broad fields: financialaccounting, managementaccounting, public accounting, government and other non-profit accounting and accounting education. Each field of accounting is an important specialization and represents a challenging career.

For example, the field of public accountingoffers services in auditing, taxesand management consultingto the public for a fee. The purpose of auditing is to give the auditor's professionalopinion as towhether the company's financial reports fairly represent its financial position and operating results.

As for tax services, public accountants help businesses and individuals in preparing tax returns and complying with tax laws. One of the most important parts of public accounting firms' practice is consulting. With their knowledge of a business's operations, accountants can make important suggestions for their improvement. In the past, these recommendations dealt mainly with accounting records, budgeting and cost accounting. But in the last few years they expanded into marketing, organizational planning, personnel and recruiting, production systems and many other business areas. The wide use of computers has led to the offering of services in designand control systems and to the use of mathematical and statisticaldecision models. Agencies and departments at all levels of government hire accountants to prepare reports so that officials can carry outtheir duties responsibly. Many other non-profit enterprises besides the government employ accountants. For example, such organizations as hospitals, colleges, and universities are, like the government, interested in compliance with the law and the efficient use of public resources.

Accounting educators provide another career choice. A position of an accounting instructor offers opportunities for teaching, research, and consulting. Accounting educators contribute to the accounting profession in many ways. One, of course, lies in effective teaching, another, in publishing significant research findings; and a third, in influencing top students to pursue careers in accounting. Training new accountants is challenging and rewarding, and today instructors of accounting are in great demand in many countries.

2.a. Вставьте в предложение пропущенное слово: career, financial position, training, recommendations, non-profit, resources, marketing, personnel, recruiting, tax laws.

1. Our college provides _____________________ of specialists for the gas industry.

2. Colleges, hospitals and universities are ____________ organizations.

3. _____________ deals with the distribution of goods and services.

4. If you lose your job you will have to address to a ______________agency.

5. I want to make my ______________________ in accounting.

6. When seeking for a high position it`s a good idea to get some ____________.

7. Top managers are responsible for the _________________ of the company.

8. Our country is rich in natural ________________________________.

9. It`s absolutely necessary for every accountant to know _____________.

10. The ____________ of this company is very qualified.

Учим термины

31. Country - страна

32. Government – государство, правительство

33. Profit – прибыль, доход

34. Challenge - бросать вызов, подвергать критике

35. Services – услуги

36. Consult–консультировать

37.Financial report – финансовый отчет

38. Financial position – финансовое положение

39. Operating results – текущие результаты

40. Tax return – налоговая декларация

41. Tax laws – налоговое законодательство

42. Accounting firm –бухгалтерская фирма

43. Accounting records - бухгалтерские записи, документы, отчеты

44.Cost accounting – производственная бухгалтерия, калькуляция затрат

45. Marketing - маркетинг

46. Organizational planning – организационное планирование

47. Personnel - персонал

48. Recruit – принимать на работу

49. Production - производство

50. Business areas – сферы деловой активности

51. Enterprise - предприятие

52. Resources - ресурсы

Система подготовки бухгалтеров в колледже (России)

3. Прочитайте следующий текст и переведите его на русский язык. Найдите в тексте интернациональные слова, о значении которых можно догадаться без словаря. Задайте вопросы к выделенным словам и словосочетаниям.