A
is
responsible for the day-to-day
workofrecording business by
making entries, posting the books and making theaccounts balance.
An,
who may also do the work just mentioned, is qualified to
"close
the books"
and complete the record of the year's trading. He has to
prepare a
and
a.
Every year,
a firm's books must be examined by an independent firm of.
These will
be members of a professional accounting body such as
.
When they
have examined a firm's
they
give an undertaking in the form of a
that they consider the figures are correct.
