The Accounting Profession (профессия бухгалтера)
The way accountants and the accounting profession are viewed has dramatically evolved. Before, accounting is deemed an old-foggy profession swarmed with hunched old men sitting in the corner with bunch and piles of paper. Now, this view is outdated. Accountants now are business professionals serving the role of contributing to the health of businesses. Choosing to be an accountant can be a smart choice because of the persistent demand in both public and private spheres.
What is accounting and what do accountants really do?
Put in layman’s language, accounting is keeping track of resources, be it be tangible or intangible. It is the process by which assets, liabilities, equity, income and expenses are monitored over a certain period of time. It is often referred to as the language and soul of business for the fact that it produces and keeps pertinent financial information a company has. This financial information is necessary for informed decision to the management, employees, regulatory bodies, potential investors and other stakeholders.
Accounting is also a body of rules, conventions and general standards established for uniformity in presentation and reporting of financial information to make them more relevant and informative. These norms and standards gain their authority from general acceptance of the accounting profession and the public. It is a function that gives financial information to operating segments and divisions of the company. Accounting entails capturing financial activities, summarize and interpret them for its various users.
Accountants are involved in different levels of management. From simple recording of transactions to preparation of financial statements and report, to business analysis and even to controllership, accounting professionals flock the corporate ladder. They participate in cost efficiency measures, consensus of mergers and acquisitions, total quality management, development of information systems and tax management.
Basically, there are four fields of accounting as follows:
1. Government accounting. This is mainly accounting of books and records of government instrumentalities including government owned and controlled corporations and financial institutions. Auditors examine records of government agencies for fair presentation and accuracy. They have to be satisfied that items of revenues and expenses are in consonance with existing laws and regulations. Since funds came from the public, they have to be content from accounting records that these funds are properly utilized.
2. Public accounting. This is a broad range of activities including bookkeeping, accounting, consulting, tax management, financial advisories and the like. Clients may be corporations, nonprofit organizations, churches, or individuals.
3. Management Accounting. Also referred to as cost, managerial or industrial accounting, it is designed primarily to records, summarize and report financial transactions of a specific organization. Accountants are part of the management with which they are responsible for budget preparation, performance evaluation and cost control and management. Management accountants are usually part of a team involved in strategic planning for the company.
4. Accounting in education. This field of accounting hones the technical foundation of accounting as it is found in the academe, in schools and universities. Accounting practitioners, usually Certified Public Accountants, teach students on accounting principles and concepts. Subjects taught include taxation, auditing, financial accounting, business broker sales, management services and information systems.
Professional motor mechanic (Автомеханик)
What am I going to do in this occupation?
When a motor with an electrical or mechanical problem is brought to motor mechanics, they compile a complete record of service. Information is obtained from the owner and carefully jotted down. They also use electronic equipment to locate the problem. Mechanics take the car for a test drive to confirm the problems. The fault and the type of vehicle determine the method they will use to repair the vehicle.
The vehicle is raised by means of a hydraulic jack, so that access is gained to the underside of the vehicle. The parts that cause the problems are removed and opened. Sometimes it is necessary to replace the parts completely and sometimes only adjustments are necessary.
Mechanics adjust brakes, replace shock absorbers and solder leaks in the radiator. With services they replace oil, oil filters and air filters. They also adjust headlights and make adjustments to heaters, mirrors and windscreen wipers.
At most garages, panel-beating, welding and electrical repair work are done by different tradesmen. It is sometimes necessary, however, for motor mechanics to perform some of these tasks themselves or to assist someone in the performance of the task.
What kind of personality do I need? Mechanical aptitude is a very important prerequisite. Motor mechanics should also be able to work skillfully with their hands. They also need physical strength to, for example place a heavy part in its place.
Where can I work?
The demand for qualified motor mechanics increases as motor-manufacturing and sales increase. All cars need servicing and motor mechanics are needed for this. Potential employers are large motor manufacturers and smaller garages and workshops.
Can I work for myself in this occupation?
If persons have the necessary experience and capital they can start their own motor mechanic workshops.
при чём тут 12-классники? у работников министерства
магии образования надо спрашивать, так и так не ответят) стандартные темы: vacation, studies, studies abroad, health care, job possibilities, environment problems, health problems, crime, modern trends и так далее и тому подобное.
ну блин, камон, не волнуйся ты так, это сочинение не решает всю твою жизнь как бы. плюс, если ты знаешь английский, то проблем быть не должно. там никогда не бывает сложных тем, не будут же у вас спрашивать про structural analysis of carbon fibre types and their usage in aviation.