My speciality

I am a student of book-keeping (economy and management) department of the Altai State Agrarian University. After graduating from the University I am going to become a bookkeeper at one of the agricultural enterprises. At the University we study many subjects connected with future speciality, among them: Automatic system of management. Computers, Organization of Farm Enterprises, Economics of Agri­cultural Enterprises, Marketing, Finance and Credit, Management, Programming, etc.

Bookkeeping is conducted at all industrial enterprises, institutions and organiza­tions. It serves as an instrument of continuous, daily control over the fulfillment of economic plans and the maintenance of material and financial resources.

The subject of bookkeeping is the movement of resources at any given economic unit. It reflects this movement of resources in value (money) form, which makes it possible to compare different types of resources and summarize the relevant data.

Bookkeeping is specific in that it groups data on the resources of economic units in two ways: on the one hand, according to their composition and distribution (fixed assets, raw and other materials, fuel, finished products, financial resources, etc.) and on the other hand, according to the sources of their origin (basic fund, depreciation and special funds, budget financing, bank credits, debts, etc.). In other words, the same resources are regarded from two points of view, that of their composition and that of their origin.

1. Read and learn the following words and expressions:

1. to graduate from - закончить ВУЗ

2. to be going to - собираться, хотеть (что-либо сделать)

3. to deal with - иметь дело с чем-либо

4. to meet demands - удовлетворять спрос

5. to concern - касаться, иметь отношение

6. to move - двигать moving - движение

7. to eliminate - устранять

8. to work out - разрабатывать

9. to draw up - составлять

10. to face with - сталкиваться

11. a bookkeeper - бухгалтер

12. an economist - экономист

13. management - управление

14. marketing - торговля, сбыт

15. to allocate-размещать

allocation - размещение

16. efficiency - эффективность

17. consumer demand - потребительский спрос

18. balance sheet - баланс

19. data-данные

20.distribute - распределять

distribution - распределение

21.fixed assets - основные фонды

22.fund - фонд

23.depreciation - амортизация

24. budget financing - бюджетное финансирование

25.indicator-показатель

26. accounting - учет

27.profit - прибыль

2. Answer the questions to the text:

1. Why did you choose the profession of economist? Did anybody help you to make the choice?

2. What difficulties of economist profession can you name?

3. Are you going to work and study at the same time in the future?