Cut Raudahtul Fitri // 180110003

c. Conversation

1. Read the conversation below

Conversation 1

Accountant 1 : Good morning

Accountant 2 : Morning

Accountant 1 : Have you made a financial statement for this morning?

Accountant 2 : Yes of course. But, still there is something wrong with this financial
statement. I don't know what. This isn't balance yet. Would you help me and check it again
together?

Accountant 1 : Ok. Let's do it.

(After 10 minutes)

Accountant 1 : You forgot to include this expense, then from that, it becomes unbalanced.

Accountant 2 : Ooh thank you for checking. I'll fix it right away and give it to the manager
soon.

(Knock on the door..)

Accountant 2 : Excuse me sir...

Manager : Come in please.

Accountant 2 : I have completed the financial report.

Manager : Ooh thank you. And would you please tell to all staff, we will have meeting
tomorrow at 2 pm, we will discuss about replacement of accounting standards used by
companies that used to use GAAP will be replaced by IASB.

Accountant 2 : Oke I will. See you sir, I will continue my work.

Manager : Oke please.

Conversation 2

Sam : I need to find aku new job.

Jeremy : You should trying to find accounting job.

Sam : What would I do in accounting?

Jeremy : An accountant is responsible for analyzing and communicating financial information.

Sam : I am very good with numbers and money matters .

Jeremy : Accounting would be a great new career for you.

Sam : What kinds of accounting jobs are available?

Jeremy : You could work for a company, an individual, or even for the government.

Sam : Are they specific accountant positions?

Jeremy : The four main positions are public accounting, management accounting, government
accounting, and internal auditing.

Sam : What does a public account do?

Jeremy : Public accountants perform range of duties including auditing, consulting activities, and
taxes.

Sam : I have no interest in doing taxes.

Jeremy : A public accountant can also offer advice in certain areas or specialize in forensic
accounting.

Sam : What is forensic accounting?

Jeremy : It's the investigation and interpretation of criminal financial transactions.

Sam : So I would looking into money laundering, embezzlement and fraud.

Jeremy : Exactly, as well as working closely with law enforcement and serving as a witness if a
case goes to trial.

Sam : I don't want to be involved in all of that.

Jeremy : Well, then you can look into being a management accountant.

Sam : What is their specialty?

Jeremy : Management accountants record and analyze the financial information of the companies
they work for.

Sam : So they are primarily responsible for budgeting and cost management.

Jeremy : Yes, and they are also government accountants.

Sam : I assume they are responsible for the records of government agencies.

Jeremy : Correct. And internal auditors are used by a company to check for mismanagement,
waste, or fraud.

Sam : Well, the management accountant sounds the most interesting to me.

Jeremy : Then you should definitely look into it some more.

d. Read the conversations and answer the question below.

1. Who makes financial reports?

2. What time they have a meeting?

3. Who is looking for a new job?

4. What is the duty of an accountant?

5. What are the positions in accountant?