Angličtina - ústna skúška

Vypracované otázky na ústnu skúšku z anglického jazyka u Meľsitovej na EUBA.

Accounting and bookkeeping – difference between them
Bookkeeping is just writing down the details of financial transactions of each company´s business activity. A person, who records or enters information in accounting records may be referred to as a bookkeeper.
Accounting deals with a broader range of activities, such as preparing reports, analayzing and interpreting financial transactions, etc. A person involved with or responsible for suchlike functions may be referred to as an accountant.

Types of accounting
Cost accounting – is concerned with working out the unit costs of products, including materials, labour and all other expenses Financial accounting – accounting concerned with the preparation of financial statements providing information to stockholders, creditors, and other who are outside an organization
Managerial accounting – is the process of preparing budgets and other financial reports necessary for management Tax accounting – deals with calculating an individual´s or a company´s liability for tax

Business accounting
The purpose of business accounting is to provide information about the current operating results and financial conditions of an enterprise to individuals, agencies and organizations who have the need and the right to be so informed.
These user groups normally include: the owners of the business, the managers of the business, the creditors or suppliers of the business, government agencies – local, states and national
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