Каждая  уважающая  себя  компания  никогда  не  будет пользоваться  услугами chief-bookkeеper,не  знающего  язык  международного  общения,  если  только chief  с  bookkeеper  не  going  to  interact.  Вот  именно  поэтому  я  скопипастила,  более  того, адаптировала  к   знаниям современного  бухгалтера ( т.е.  такому,  каким он  должен  быть )  эту  информацию. Балансовый  отчет  не  за  горами,  учитесь. Бухучет  можно  знать  и  на  английском. Схемы  проводок  "нарисуете  "  сами.  
What  does bookkeeper do
1.Bookkeeping involves the recording of business transactions.2. Bookkeeping is an important part of accounting, but accounting goes far beyond the mere recording of data. 3.Accountants classify and summarize the data provided by bookkeepers. 4.They interpret the data and report them to management. 5.They also suggest strategies for improving the financial condition and progress of the firm. 6.Accountants are especially valuable for income tax preparation and financial analyses.
7.If you were a bookkeeper, the first task you would perform would be to divide all of the firm’s paperwork into meaningful categories. 8.Those categories would probably include the following: sales documents, purchasing documents, shipping documents, payroll records, bank documents, various expense documents.
9.If you collected all this information, you would have several piles of papers.10. If this information is not compressed somehow, it will become too unmanageable. 11.Therefore the bookkeeper must begin to record the data from the original transaction documents – books called journals. 12.So a bookkeeper is busy keeping of account of a business, recording a profit and loss account and compiling the balance sheet.13. The ability to use a computer is essential, and knowledge of basic spreadsheet and database programs is helpful. 14.An aptitude for mathematics and the ability to concentrate on detail are basic requirements. 15.Once on the job, a bookkeeper with some business education beyond high school will have a better chance for advancement.

Auditing
1.Auditing is closely connected with accounting. .2.Auditing is a review and an evaluation of financial records of a firm. 3.The main purpose of the audit is to give the form confidence that it gives a true presentation of the position of the company at the certain date. 4.There are two types of audit..An internal audit. .5.It is a control by a company’s own accountants.
6.An independent audit is review of financial statements and records by accountants not belonging to the company. 7.Such auditors have to judge if the accounts present a true and fair view of the company’s financial position.
8.Who appoints auditors? Senior executives and advisors do it. 9.Then the candidates are to be approved by the owners of the share capital at the company’s meeting.
10.Auditors write an audit report. They also write a “management letter” to directors. 11.They may underline some weak points and recommend to improve operating procedures.
12.Auditing is an independent financial control. It is carried out on contract basis between an owner and an auditor. 13.Inspection is a state control. The aim is to fond out breach, violation.
14.The auditor must know the business law, the economic-legal mechanism, tax code.15. The main duty of the auditor is to report on the truth and fairness of the financial statement.

DEVELOPING BUDGETS
1.A budget is a financial plan. Specifically, a budget sets forth management's expectations for revenues and, based on those financial expectations, allocates the use of specific resources throughout the firm. 2.You may live under a carefully constructed budget of your own. A business operates in the same way. A budget becomes the primary basis and guide for financial operations in the firm.
3.Most firms compile yearly budgets from short-term and long-term financial forecasts. There are usually several budgets established in a firm:
■   An operating budget
■   A capital budget
■   A cash budget
■   A master budget.
4.An operating budget is the projection of allocations to various costs and expenses needed to run or operate the business, given projected revenues. 5.How much the firm will spend on supplies, travel, rent, advertising, salaries, and so forth is determined in the operating budget.
6.A capital budget highlights the firm's spending plans for assets whose returns are expected to occur over an extended period of time (more than one year). 7.The capital budget primarily concerns itself with the purchase of such assets as property, buildings, and equipment.
8.A cash budget is the projected cash balance at the end of a given period (for example monthly, quarterly). 9.Cash budgets can be important guidelines that assist managers in anticipating borrowing, debt repayment, cash disbursements, and short-term investment expectations.10. Cash budgets are often the last budgets that are prepared.
11.A master budget ties in all the above-mentioned budgets and summarizes the proposed financial activities of the firm.
12.Clearly, financial planning plays an important role in the operations of the firm. 13.This planning often determines what long-term investment to make, when specific funds will be needed, and how the funds will be generated. 14.Once a company has projected its short-term and long-term financial needs and established to show how funds will be allocated 15.The final step in financial planning is to establish financial controls.

ACCOUNTING VERSUS BOOKKEEPING
1.Bookkeeping means the recording of business transactions. .It is a rather mechanical process and does not demand the financial training. 2.Bookkeeping is an important part of accounting, but accounting is more than just recording of data. 3.Accountants classify and summarize the data provided by bookkeepers. .They interpret the data and report them to management. 4.They also suggest strategies for improving the financial condition and progress of the firm. 5.They prepare the income tax and analyze finance.
6.Bookkeepers keep the books of account of a business, record a profit and loss account and make a balance sheet. 7.Bookkeepers deal with taxes and cash flow which reflect business
transactions of a company, such as sales and purchases, receipts and disbursements (витрати, оплата).
8.Bookkeepers first record figures in the books or journals. .Of course, the books of today are computer files. 9.At the end of each period bookkeepers post the totals of each book into the Ledger (головна книга)
10.As we see bookkeepers are not librarians, who also keep books. 11.They are specialists who record business transactions and periodically do a trial to see if both sides of an account book match. 12.Accountants, however, analyze financial records and decide how to present them. 13.It is a special art to prepare the relevant meaningful financial report from the given data. In short, accountants make financial information understandable for users.
14.The accountant also determines ways in which the business will grow in future. 15.They help to expand or to reorganize the business.

1.Marketing refers to a broad concept covering organization of production and sales of products, which is based on consumer requirement research. 2.All companies must look beyond their present situation and develop a long-term strategy to meet changing conditions in their industry.
3.Marketing management, therefore, consists of evaluating market opportunities, selecting markets, developing market strategic, and planning marketing tactics and controlling marketing results. 4.Strategic planning includes defining the company's long-term as well as specific objectives, such as sales volume, market share, profitability and innovation, and deciding on financial, material and other resources necessary to achieve those objectives.
5.Among the problems of market selection and product planning one of the key concepts is that of the Product Life Cycle. 6.The fact that products pass through various stages between life and death (introduction - growth - maturity - decline) is hard to deny. 7.Equally accepted is the understanding that a company should have a list of products with representation in each of these stages.
8.Companies can make far more effective marketing decisions if they lake lime to find out where each of their products stands in its life cycle. 9.The product life cycle provides a good reason why the marketing and production department should cooperate. 10.However, the concept of the product life cycle seems frequently forgotten in marketing planning, which leads to wrong decision-making. 11.In popular usage, "marketing" is the promotion of products, especially advertising and branding. 12.However, in professional usage the term has a wider meaning which recognizes that marketing is customer centered. 13.Products are often developed to meet the desires of groups of customers 14.In some cases they are  for specific customers.

CONTROL
1.There are such kinds of control as: state, inside department and inside economy. 2.The state control is carried out by Ministry of Finance and other state inspections.3. The inside department control is carried out at the in charge enterprises by higher authorities. 4.The inside economy control is performed directly at the enterprises.
5.It is fulfilled mainly by the leaders, inspectors of accounting and specialists in the moment of fulfillment of operations on keeping, dispatch, purchase and sale of production.
6.It improves effectiveness of economic activity of an enterprise.7. In inside economy control such methods of economic analysis as: comparison, grouping, balance coordination and net diagram are widely used.
8.Parallely with this they use methods of qualitative analysis of operation, programming, and theory of chances.
9.All kinds of control help to perform financial-economic activity correctly 10.Control activities are the specific policies and procedures management uses to achieve its objectives. 11.The most important control activities involve segregation of duties, proper authorization of transactions and activities, adequate documents and records, physical control over assets and records, and independent checks on performance.
12.In order to identify and establish effective controls, management must continually assess the risk, monitor control implementation, and modify controls as needed.13. Top managers of publicly held companies must sign a statement of responsibility for internal controls 14. They have to include this statement in their annual report to stockholders.

Finance
1.Finance is the function in a business responsible for acquiring funds for the firm and manages funds within the firm (for example, preparing budgets, doing cash flow analysis, and planning for the expenditure of funds on such assets as plant equipment, and machinery). 2.Without a carefully calculated financial plan, the firm has little chance for survival, regardless. 3.The general areas of finance are business finance, personal finance, and public finance. 4.Finance includes saving money and often includes lending money. 5.The field of finance deals with the concepts of time, money, risk and how they are interrelated.6.It also deals with how money is spent and budgeted. of its product or marketing effectiveness.
7.The two key financial statements are the following:
-the balance sheet, which reports the financial condition of a firm on a specific date;
-. the income statement, which reports revenues costs expenses, and profit (or loss) for a specific period of time, showing the result of operations during that period.
8.The finance begins when the accountant wants to analyze the financial statements. 9.Financial statement is a summary of all transitions that have occurred over a particular period. 10.They indicate the financial health of the firm. 11.That is why are of interest to holders (people who have loaned money to the firm; investors; unions; employees.
12.There is one more financial statement that is critically important: changes in cash flows. 13.That statement helps managers to see what the sources of cash are and where cash is spent so that they can keep more cash on hand.

Когда  пройдете  элементарный  курс  обучения,  объясните,  какая  взаимосвязь  существует  между  Income  Statement and  Balance  Sheet.  И  просто  запомните-  как  с  равной,  вы  можете  общаться  со  мной  только  на  английском.

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