II. Answer the following questions:

1. Do you think that mathematical geniuses always make the best accountants? Give your arguments.

2. What should you know well enough to work as an accountant?

3. What should a person possess to acquire the necessary techniques for computing and presenting accounts?

4. Why is the ability to put down your thoughts and conclusions clearly so important for accountants?

5. What tradition is there in accountancy as far as appearance is concerned?

6. Why can't accountants be too conformist?

7. What qualities should people acquire by education and experience to be good accountants?

III. Join the following pairs of sentences by using:

moreover – крім того, до того ж;

what's more important - що більш важливо;

furthermore –до того ж, крім того;

the last but not least –останній, але не менш важливий;

last - останній(в кінці при перерахуванні);

finally –на завершення , в кінці кінців;

to begin (with smth) – починати (з чогось);

in the first (second, third) place, finally –по-перше (по-друге, по-третє), на завершення.

1. The work of the accountant is rather complicated. It's diverse in nature and vitally important.

2. Accountants record business transactions in books of accounts. They summarise, analyse and verify economic information to present only meaningful data to the management.

3. Under modern conditions great changes have taken place in accounting practices. The functions of accountants have not only deepened but widened as well.

4. The modern accountant performs a number of multifarious duties. He acts as an advisor to management to help the latter in decision-making.

5. The accountant enables the management to assess their own performance. He makes the management to devise the ways of improving the efficiency of their performance.

6. The importance of accounting in many countries of the world is increasing. Accountants make a valuable contribution towards promoting economic growth of a country. Proper accounting information moulds to a great extent economic thinking.

IV. What particular skills do you think different kinds of accountants need?

1. auditors 1) preparing budgets and financial

reports for the management;

2) honesty;

3) accuracy and concentration;

2. management accountants 4) analytical ability; 5) mathematical competence;

6) a thorough knowledge of tax laws;

7) the desire to help their clients;

3. cost accountants 8) strong analytical and synthetic skills;

9) keeping financial records, recording income and expenditure;

10) using all accounting procedures;

4. tax accountants 11) the ability of inspection and evaluation of accounts