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28 сентября 2024 06:27 · публичный вопрос
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When deciding on a future career a lot of people don't give accountancy a second thought. Most people don't realize how varied the world of accountancy is and in fact it is often…

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When deciding on a future career a lot of people don't give accountancy a second thought. Most people don't realize how varied the world of accountancy is and in fact it is often seen as boring. The truth is that accounting is the backbone of any organization and offers a wide number of attractive careers within it. Below you will hear about just some of the more common careers in the field of accountancy, there are of course many more, but we don't have time to talk about them all. When we consider the accounts team within a company, we generally think about clerks, both sales ledger clerks and purchase ledger clerks recording the financial information from all transactions the company makes. Other roles include the payroll clerk responsible for processing staff salaries and the tax which occurs from them. Higher up the hierarchy we have the management accountant who finalizes the accounts and prepares the annual financial statements. The people doing these jobs make sure that the directors or owners of the company always know its true financial position. However, accounting is more than just reporting financial data. Good accounts team actually works to save the company money by minimizing the tax payable and delaying payments so companies can earn interest from their banks. These job roles are not so clear in smaller accounting practices, where the accounting staff often need to perform various tasks from meeting clients to helping with loan applications. Often the majority of the work in these smaller practices is done by bookkeepers. Generally, the owner of the practice is the most senior accountant and is usually a chartered accountant, which means that their signature is accepted on the financial statements. The job opportunities for accountants don't stop there: auditors are the police of the accounting world and when they are called into a company it is their job to ensure that the accounts were done in the correct way and that everything was accounted for. The most feared of these auditors are the government auditors who are sent to companies suspected of somehow breaking the rules. Working as an auditor is very different from other accountancy work as there is no routine; you work in many locations and have contact with many people. Although, you should be thick-skinned as often the accounting staff in companies do not like the idea of being audited. Career progression within accountancy often results from a specialist knowledge in a particular area, tax advisors are able to help their clients lower their tax bill thanks to their in-depth knowledge of taxation law and specifically what a client can off-set against tax. As you can see the world of accountancy offers various careers, but in all of these areas there are some qualities that a potential accountant should have. Firstly, as accounting is the process of collecting and classifying financial data all accountants need to be perfectionists unwilling to accept anything less than an exact result. Also, as accountants deal with large volumes of data, they need to have a good eye for detail and a real love of numbers. A talented accountant will also be able to advise their clients on the best course of action to take so as to save money and at the same time stay within the local accounting standards. Accountants have to follow very strict rules and codes of conduct in order to make sure that they do everything in a legal way. If an accountant breaks these rules they could face severe punishment, but some accountants practice creative accounting to get around rules without breaking them. Confidentiality is obligatory for all people working with accounts as the financial data could be very sensitive. Whether working in the public or private sector, accountants can expect to earn very good salaries and also gain valuable knowledge on topics like income tax, value added tax (VAT) and pension schemes which can help them in their life outside of work. What's more, as accounting is such an important part of a company's success there will always be a demand for good accountants. Read, translate the text and answer the questions. 1. Why do you think accounting is seen as boring? 2. Which of the jobs mentioned would be most interesting for you? 3. Why is it so important for accountants to be ethical? 2. Translate into Russian sales ledger clerks, purchase ledger clerks, payroll clerk, management accountant, annual financial statements, bookkeeper, chartered accountant, auditor, tax advisor, local accounting standards, codes of conduct, creative accounting, confidentiality, income tax, value added tax(VAT). 3.Retell the text in 12-15 sentences.

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28 сентября 2024 06:27

Answers to the Questions:

  1. Why do you think accounting is seen as boring?
    Accounting is often perceived as boring because it involves repetitive tasks, such as recording financial transactions and maintaining ledgers, which can seem monotonous to those not interested in the details of financial data. Additionally, the emphasis on rules, regulations, and number crunching may not appeal to everyone, leading to a general stereotype that accounting lacks excitement or variety.

  2. Which of the jobs mentioned would be most interesting for you?
    Personally, I find the role of an auditor to be the most interesting. The dynamic nature of the job, which involves working in different locations, engaging with various people, and ensuring compliance with financial regulations, seems challenging and rewarding. The responsibility of maintaining the integrity of financial reporting also appeals to me.

  3. Why is it so important for accountants to be ethical?
    It is crucial for accountants to be ethical because they handle sensitive financial information and are responsible for ensuring compliance with laws and regulations. Ethical behavior helps maintain trust between the accountant and their clients, prevents financial misconduct, and upholds the integrity of the financial reporting process. Violating ethical standards can result in severe consequences, not only for the accountant but also for the organizations they serve.

Translation into Russian:

-продавцы дебиторская задолженность (sales ledger clerks)
-кредиторы дебиторская задолженность (purchase ledger clerks)
-работник по расчету заработной платы (payroll clerk)
-управляющий бухгалтер (management accountant)
-годовая финансовая отчетность (annual financial statements)
-бухгалтер (bookkeeper)
-аккредитованный бухгалтер (chartered accountant)
-аудитор (auditor)
-налоговый консультант (tax advisor)
-местные бухгалтерские стандарты (local accounting standards)
-этические нормы (codes of conduct)
-креативное бухучет (creative accounting)
-конфиденциальность (confidentiality)
-налог на доход (income tax)
-налог на добавленную стоимость (value-added tax, VAT)

Retelling of the Text (12-15 sentences):

Accounting is often overlooked as a career due to misconceptions about its nature, with many people viewing it as dull. However, accounting is vital to any organization and encompasses a variety of career paths. In a company’s accounts team, clerks manage sales and purchase ledgers, while payroll clerks handle salary processing. Higher up, management accountants prepare annual financial statements, ensuring that company owners understand their financial position. Accountants not only report data but also help companies save money through tax strategies and efficient cash flow management. In smaller practices, accountants may take on various roles, often performing bookkeeping tasks. Auditors, known as the police of the accounting world, ensure compliance with financial regulations, making the role distinct and dynamic. Tax advisors use their expertise to help clients minimize their tax liabilities. Essential qualities for accountants include a perfectionist mindset, attention to detail, and a strong understanding of numbers. Maintaining ethical standards is crucial to prevent legal violations and to ensure confidentiality in handling sensitive financial data. The profession offers competitive salaries in both public and private sectors and ensures a constant demand for skilled accountants due to the importance of financial management.