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A
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Accounting
·
Accounting
involves recording and summarizing an organization’s transactions or
business deals, such as purchases and sales, and reporting them in the form
of financial statements. In many countries, the accounting or accountancy
profession has professional organizations which operate their own training
and examination systems, and make technical and ethical rules; these relate
to accepted ways of doing things.
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B
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Auditing
Auditing means examining a company’s systems of control and the
accuracy or exactness of its records, looking for errors or possible fraud:
where the company may have deliberately given false information.
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C
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Laws,
rules and standards
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EXERCISE
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3.1
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What type of work does each person do, and what is the name of each
job? Look at A and B opposite to help you.
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1
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I record all the purchases and sales made by this department.
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2
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This month, I’m examining the accounts of a large manufacturing
company.
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3.2
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Match the two parts of the sentences. Look at C opposite to help
you.
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1
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In Britain
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2
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In most of continental Europe and Japan.
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3
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In the
USA.
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4
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In Britain and the USA
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5
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In much
of continental Europe
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3.3
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Find verbs
in A, B and C opposite that can be used to make word combinations with the
nouns below.
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