Aspects of Accounting A. possible B. proper C. available D. present

Accounting is one of the (21) ... professions on record. The art of bookkeeping has been practiced from very early times. The Romans had an elaborate system of keeping accounts, and it is said they used a system (22) ... to the double entry system. A review of accounting over the ages indicates accountants have not always done the same work, but they have (23) ... similar functions. For example, accountants in Roman times were responsible for recording business transactions. During the industrial (24) ... of the United States, much of the (25) ... came from England and Scotland and the investors insisted on sending accountants from those countries to vouch for the reported results of the undertakings. In the late 1800s a professional accountant was described as an (26) ... :someone who looks for leaks, someone who detects and exposes that which is wrong, and someone who clearly reports facts as they exist, whetherthey be plainly expressed by clear and distinct records or whether they be concealed or hidden. The infrastructure that (27) ... the production and delivery of accounting’s information product is the ac counting information system. Simply (28) ...,a system is a set of resources brought together to achieve some common goal. The (29) ...of an accounting information system is to collect and store data about business processes that can be used to generate a meaningful output for decision makers.
The resources (30) ... to build accounting information systems include people and technologies. As you are probably aware, technologies have evolved over the years from manual re sources to the advanced information technologies available today. This evolution will continue.