Business people must keep records of the money they take in and the money they spend. The work of keeping such records is called book keeping. The work of deciding how the records should be set up is called accounting. An accountant also finds out, from the records, whether or not a business is doing well. Suppose a man owns a small clothing store. He keeps records that show that he spent money for newspaper advertising, and for suit, coats, shoes, and neckties to sell to his customers. He had to pay a young man to help him in the store. He also paid rent and had other expenses. At the end of the year. He must take an inventory. That is, he counts how many pieces of clothing he has on hand. Then he must find out exactly how many he sold, how much money he spent in running the business. If he took in more than he spent, he made a profit  for the year. If he spent more than he took in he suffered a loss. The owner of a small clothing store can keep accounting records without much trouble. But a giant  oil company or a big bank has many difficult accounting problems. The company must know how much money is to be paid by its debtors   and how much it owns other companies for supplies. It must know how much the company's buildings and machines are worth, and how much the company has lost in depreciation , or wear and tear, of its equipment. All of this information must be kept in the company's accounts. Big companies employ many accountants. In which following way does the passage develop?
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