Ответьте на вопросы: 1.What is the difference between and an accoutant? 2. Hos are accountants classified in the USA?

An accountant is a practitioner of accounting or accountancy, which is the measurement, disclosure or provision of assurance about financial information that helps managers, investors, tax authorities and others make decisions about allocating resources. Bookkeepers really need to classify transactions in to the appropriate compartment as previously determined by the accountant and business enterprise owner. They have to also have the fundamental expertise with the 'double entry system' made use of in accounting to make sure that economic transactions are recorded appropriately. A final check inside the course of action for this can be named a 'trial balance' which tends to make confident that the accounting process has been appropriately followed. At this point the bookkeeper ordinarily hands the facts more than for the accountant who performs the second element with the accounting function reporting.

In the United States, accountants are usually classified as private, government and public. Private accountants work solely for private companies or corporations that hire them to maintain financial records. Governmental accountants work for governmental agencies. Both private and governmental accountants are paid on a salary basis, whereas public accountants receive fees for their services. Public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals.

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