Complete the following sentences by putting the verbs in brackets into Gerund.
Date: 2015-10-07; view: 511.
DISCOVERING LANGUAGE
1. Fill in the prepositions of (9), on (2), in (7), by (I) è below (2) to the following sentences.
The simplest set ... double entry books consists ... a journal and a ledger. When a transaction occurs, it is not entered directly ... the account, but it is first recorded ... a book ... original entries known as a journal. Several kinds ... journals are used ... a bookkeeper, the general journal being the most common type. To list some recurring (ïîâòîðÿþùèéñÿ) transactions special journals such as sales, purchases, cash-receipts and cash-disbursements (âûïëàòû) journals are widely used ... bookkeeping. Transactions that cannot be registered ... a special journal and all entries that cannot affect cash are recorded ... a general journal.
In a general journal the title ... the account to be debited is placed ... the top line, with its amount shown ... the debit column. The title ... the account that is to be credited is shown ... it, with its amount placed ... the credit column. ... this may be a written explanation ... the transaction. The total... the debits column should always equal the total ... the credits column ... each general journal page.
1. (Òî keep) records accurately is very important both for a company and tax authorities (âëàñòè).
2. After (to post) the data the bookkeeper began (to calculate) debit and credit balances.
3. Double-entry bookkeeping speeds up (to check) accounts by (to show) whether they are in balance.
4. The bookkeeper informed the Financial Manager of the first three steps of the accounting cycle (to complete) by his department.
5. The bookkeeper remembered (to record) the data concerning this transaction on the computer.
6. The company's manager insists on (to keep) detail recording of daily sales by all salesmen (ïðîäàâåö).
7. The director was against the idea of a preliminary meeting (to hold) before the main conference.
8. In (to decide) how much labour to employ, the firm looks for the highest possible profit.
9. The new inexperienced bookkeeper was suspected of (not to detect) the error while (to check) the company's debits and credits.
10. The accountant is interested in the trial balance (to draw up) by the bookkeeper as soon as possible.
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