Bookkeepers deal in taxes, cash flow, which include cash receipts and cash

disbursements, sales, purchases and different business transactions of the company.

Bookkeepers first record all the appropriate figures — in the books of original entry, or
Journals. At the end of a period usually a month- the totals of each book of original
entry are posted into the proper page of the Ledger. The Ledger shows all the
expenditures and all the earnings of the company. On the basis of all the totals of
each account in the Ledger, the bookkeeper prepares a Trial Balance. Trial Balances
are usually drawn up every quarter. The accountant's responsibility is to analyse and
interpret the data in the Ledger and the Trial Balance.

The accountant is to determine the ways in which the business may grow in the
future. No expansion or reorganization is planned without the help of the accountant.
New products and advertising campaigns are also prepared with the help of the
accountant. The work of accountants is rather sophisticated. Many accountants have
special certificates after they pass examinations in Institute of Accountants. Certified
accountants in England are called chartered accountants. In the U.S.A. the certified
accountants are called certified public accountants. But it is not necessary to have a
certificate to practice accounting. Junior employees in large companies, for example,
often practice accounting and men take the examination. The chief accounting officer
of a large company is the Controller, or Comptroller. Controllers are responsible for
measuring the company's performance. They interpret the results interpret the results
of operation, plan and recommend future action. This position is very close to the top
exective of the company,

ledger account счет в бухгалтерской книге (на котором учитываются операции,

касающиеся определенного лица (напр., кредитора или должника), актива (напр.,
запасов) или вида деятельности (напр., продаж))

ledger ['leʤə]/ 1) главная книга, гроссбух; a book or other collection of financial accounts

http://studopedia.org/6-158595.html

auditor ['ɔːdɪtə]/ аудитор, бухгалтер-ревизор, контролёр отчётности

internal auditor внутренний аудитор (сотрудник организации, который занимается

проверкой правильности бухгалтерского учета и отчетности, в том числе на предмет
соответствия требованиям законодательства и выявления резервов повышения
эффективности; по DOT относится к группе "бухгалтеры, аудиторы и родственные
специальности")

external auditor independent auditor аудитор, внешний бухгалтер-ревизор

cost account = expenses account; счет издержек; калькуляция себестоимости, смета

tax account налоговый счет (счет, на котором отображаются средства, предназначенные

для уплаты налогов)

verify ['verɪfaɪ]/ 1) проверять, контролировать Hours spent in casting up and verifying

accounts. — Часы, проведённые в подсчётах и проверке счетов. Syn: examine , check 2)
подтверждать

liability [ˌlaɪə'bɪlətɪ] а) финансовое обязательство to discharge a liability — выполнить

обязательство - liability of indemnity б) (liabilities) долг, задолженность; платёжное
обязательство
item ['aɪtəm]/ 1. 1) а) пункт, параграф, статья

allocate ['æləkeɪt] назначать; распределять

overheads накладные расходы

management accountant , специалист по управленческому учету (осуществляет сбор и

обработку финансовой информации, используемой руководством компании для
планирования и контроля хозяйственной деятельности; в больших организациях является
сотрудником отдела управленческого учета, возглавляемого главным финансовым
руководителем)

One of the main jobs of accountants is to examine or audit financial information. The accountant
who does this work is called an auditor. Another important job of accountants is to work out the
amount of tax an organization has to pay

To audit To audit means to officially examine accounts. Auditor An auditor is a person who
officially examines an organization's accounts.

Government accountants work for government agencies. They work in areas

such as taxation. Private and government accountants are paid by salary.

http://studopedia.org/6-146974.html

As with all businesses, the oil and gas industry needs people "to keep score" and prepare the
required tax and investor documents. The complexities of the upstream oil and gas require
knowledge beyond that found in new accounting graduates. Handling the many complexities
associated with how costs and reserves are treated makes this specialty unique. The petroleum
accountant must also prepare the financial statements for operating agreements including joint
interest billings, taxes, revenue disbursements and royalty payments. Petroleum accountants
also audit non-operated joint ventures, prepare financial statements, annual reports and security
analysts presentations.

The oil and gas industry employs nearly 11,600 accountants and auditors with 5,704 in crude
petroleum, natural gas and natural gas liquids, 1,791 in petroleum and petroleum products,
1,655 in petroleum refining, 928 in oil and gas field services, and 908 in gasoline service
stations. These numbers do not include accountants who provide services through the large
accounting firms.

https://bench.co/syllabus/bookkeeping/accountant-vs-bookkeeper/

consistent [kən'sɪst(ə)nt]/ 1) последовательный, стойкий

comprise [kəm'praɪz]/ 1) включать; заключать в себе, содержать Syn: include 2) составлять

compile [kəm'paɪl]/ 1) выбирать информацию, собирать материал (из разных источников)

entry ['entrɪ] внесение, занесение (в список, в торговые книги) б) отдельная запись,

отметка (в документе)

http://www.businessnewsdaily.com/15-accountant-bookkeeper-differences.html
versus ['vɜːsəs] ; 1) v., vs.; ; против Manchester versus Liverpool — матч между командами
Манчестера и Ливерпуля Syn: against 2) в сравнении с (чем-л.) , в отличие от (чего-л.) , по
отношению к (чему-л.)

http://www.leoisaac.com/fin/exercise04.htm

receipt [rɪ'siːt]/ квитанция to get a receipt — получить квитанцию to make / write out a receipt
— выписать квитанцию - return receipt - receipt-book 2) ; sales slip товарный, кассовый чек

therefore ['ðeəfɔː]/ ; по этой причине; вследствие этого; поэтому, следовательно

audit ['ɔːdɪt] аудит; проверка, ревизия бухгалтерских книг, документов и отчётности tax
audit — налоговая проверка to carry out / conduct an audit — провести аудит, ревизию 2)
конечный документ по итогам ревизии 3) подробное, тщательное расследование 2.
проверять отчётность, ревизовать, проводить ревизию

purchase ['pɜːʧəs]/ 1. 1) а) покупка; закупка, купля

accountant a person whose job is to keep or inspect financial accounts

restrict [rɪ'strɪkt]/ ограничивать; put a limit on; keep under control

disbursement [dɪs'bɜːsmənt] 1) оплата, плата, расплата, уплата, выплата Syn: pay I 1.,
remuneration 2) выплаченная сумма; расходы Syn: expenditure

trial balance пробный баланс a statement of all debits and credits in a double-entry account
book, with any disagreement indicating an error

http://www.leoisaac.com/fin/exercise00.htm

http://www.accountingtools.com/summary-payroll-accounting/