А) Раскройте скобки и употребите глаголы в соответствующей форме.

Date: 2015-10-07; view: 472.

At the end of the month or more frequently all journal entries (to post) into the book of accounts (to know) as a general ledger (to consist) of separate pages for each account. The page for each account (to show) its debits and its credits, so that the balance of each account (can) (to determine). As each jour­nal entry (to record) on the (to plan) side of its account, a mark (to place) in the post column of the journal in order (to show) that it already (to record) in the ledger. The date (to use) in the ledger (to be) the date on which the entry first (to record) in the journal. The post column in the account (to use) (to show) which page this entry (to post) to in the ledger.

In addition to the general ledger, a subsidiary (дополнительный) ledger (to use) in order (to provide) information in greater detail about the accounts in the general ledger. For example, the subsidiary ledger (may) (to keep) for the amount of money (to owe) to the company by all its customers, for the wages (to pay) to each employee, for each building or machine (to own) by the company and for amounts (to owe) to each of the company's creditors.

б) Используя упражнения 12 и 13, ответьте на следующие вопросы:

1. What is the difference between a journal and a ledger?

2. What types of journals and ledgers are used in bookkeeping?

3. What are the main steps in the process of recording information about transactions?