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Notes to the text:

chartered accountant бухгалтер, бухгалтер-эксперт, аудитор

(certified public accountant, Am.)

book бухгалтерская книга

entry бухгалтерская запись, проводка

to post переносить в главную бухгалтерскую книгу

ledger главная книга

earnings доходы

Trial balance пробный баланс

Complete according to the text:

  1. Bookkeepers deal in …

  2. Bookkeepers record …

  3. The Ledger shows …

  4. Trial balance are drawn up by … every …

  5. The accountant is to …

  6. Certified accountants in England are called ….

  7. Certified accountants in the USA are called ….

  8. Junior employees …

  9. The chief accounting officer of a large company is …

  10. Controllers are … and they …

  11. This position is very close to …