CAREER PATHS Accounting.pdf

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Published by Express Publishing
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©
Express Publishing,
2011
Design and Illustration
©
Express Publishing,
2011
Color Illustrations: Victor
©
Express Publishing,
2011
First published
2011
Third impression
2013
Made in EU
All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or
transmitted in any form, or by any means, electronic, photocopying, or otherwise, without the prior
written permission of the publishers.
This book is not meant to be changed in any way.
ISBN
978-0-85m-827-7
Acknowledgements
Authors' Acknowledgements
We would like to thank all the staff at Express Publishing who have contributed their skills to producing
this book. Thanks for their support and patience are due in particular to: Alex Newton (Editor in Chief};
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and teachers who piloted the manuscript, and whose comments and feedback were invaluable in the
production of the book.
Every effort has been made to trace all the copyright holders. If any have been inadvertently
overlooked, the publishers will be pleased to make the necessary arrangements at the first
opportunity.
Table of Contents
Unit 1
- Jobs in accounting
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Unit 2
- Numbers
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Unit 3
- Office materials
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Unit 4
- Electronic tools
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Unit 5
- Bookkeeping cycle
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Unit 6
- GAAP and IASB .
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Unit 7
- Income statements ..
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Unit 8
- Balance sheets
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Unit 9
- Cash flow statements
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Unit 10
- Describing change
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Unit 11
- Gleaning information from financial statements ..
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Unit 12
- Overdrafts
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Unit 13
- Costs
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Unit 14
- Taxes .
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Unit 15
- Depreciation
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Glossary
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34
Jobs in accounting
Get ready!
0
Before you read the passage,
talk about these questions.
1 What jobs do accountants do?
2 What are the educational
requirements for accountants?
Accouf1f)ng
career cho;ce!
I
flrere are
many jobs
avaifabre for
accoumants. Here
are
a few:
;sa
GRfA1
• Bookkeepers work in a company's back-office.
They record everything the organization earns or spends.
•Tax Accountants help their clients fill out tax returns.
• Internal Auditors check their employer's records for
accuracy.
• Budget Analysts manage a company's financial plans.
• Management Accountants are business supervisors.
They study business operations and help maximize profits.
• Financial Advisers help people make smart investments.
The highest -paying positions require a CPA license. But jobs
are also available for students. Many firms hire them as
trainees or file clerks.
Reading
f)
Read
the advertisement from a business
college. Then, choose the correct answers.
A a new record keeping method
B how to invest wisely
C steps to becoming
.a
CPA
D different accounting jobs
2 People discuss investments with _
A bookkeepers
B trainees
D file clerks
.
1 What is the advertisement mainly about?
Vocabulary
f)
Match the words (1-5) with the
definitions (A-E).
1 _ budget analyst
2 _ bookkeeper
3 _trainee
A a person who fills out tax forms
B a person who records transactions
C a person who reviews financial plans
D a person who is learning a new job
E a person who checks records for accuracy
4 _ internal auditor
5 _ tax accountant
C financial advisors
3 What can be inferred about file clerks?
A They work as volunteers.
B They train for at least a year.
C They are not required to have CPA licenses.
D They have one of the highest-paying positions.
4

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