I. Introduction A. Background B. Why is it important?
C. Thesis statement: This essay will argue that the role of an accountant has dramatically changed over time because of three main reasons, focussing on the improvement of technology, the expansion of knowledge and the complexities of business.
II. Body A. Descriptive questions ( the basic information of accountants)
1. What is meant by ‘accountant’ ?
2. What is the job of an accountant?
3. Where do accountants work?
In order to understand and analyze 'accountants' deeply, the basic information of it should be provided about them, such as the definition, where they work and what they do. In the conventional sense, accountants are concerned with recording and keeping financial accounts of businesses, which is one of the most important parts of accounting. However, it is just the tip of the iceberg. Shani Hartley (2010) points out that accountants convey and communicate financial information via the ways of accounts, advice and reports. Therefore, they not only help businesses make bigger profits in favourable times but also bring them out of difficult positions in the trying times. In addition, accountants' work places are very flexible. They are employed by accounting companies, private businesses, governments and other organizations; in other words, they work throughout all industry areas (Hartley, 2010, p. 2). Thus, accountants can work for both individual and corporate businesses.
In terms of the work of accountants, firstly, it involves recording and keeping financial accounts for firms or individual businesses, which can help these businesses to gain the greatest interests and profits. Secondly, they also give advice focuses on financial planning, tax, costs and future budgets. Another task is that they need to present regular reports that judge and