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Introduction to
Accounting Glossary
 Sales ledger Clerk
The member of the accounting team who deals with sales, raises
invoices and collects payment.

 Purchase ledger clerk
The member of the accounting team who deals with suppliers,
issues payment for goods and services and keeps track of
expenditure.

 Payroll clerk
The member of the accounting team who deals with employees.

 Management accountant
A senior member of the accounting team, who liaises with
company owners / directors and advises on the financial aspects of
any planned action.

 Annual financial statements
The set of accounts which are prepared each year.

 Bookkeeper
An employee that process and record the large volume of
transactions involving sales, purchases, payroll, collection of
accounts receivable, payment of bills, and more. After an
accountant will review their work.

 Chartered accountant
A fully qualified accountant, holding current certification.

 Auditors
A specialist whose job is to carefully check the accounts and
accounting practices of a company.

 Tax advisor
A specialist who is able to give advice on matters of taxation.


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