Complete the text. Use these words :

record; various; purpose; involve; revenue; generally; file; assume; rule; designer

Sarah Brandston I'm Sarah Brandston. I am an Enrolled Agent, which in America is a person who has been Certified by the IRS as an expert in all areas of taxation. I operate a business that employs two or more people in addition to myself, that concentrates on filing income tax returns and other forms ' required by the federal and local governments related to income taxes and sales taxes, for my clients.
I tell people, on the most basic level, a lot of my clients are young people who are just starting out, and often they have no idea at all what's 1_________, they might be talented in a certain field, they might be a good graphic 2_________, or might be a media person, or a writer, but that doesn't mean they know how to run a business. The first thing I try and do is ease them on and tell them that the basic rule for accounting, in terms of their business, is that they have to keep 3_________ that accurately reflect their financial life, the life, the financial life in the business, and the records have to be accurate enough so that we together can 4_________ a tax return from them. That's the bottom line, that's really all it's about. Then you go and you get into more complex forms of bookkeeping for corporations or partnerships, which have to follow both the generally accepted 5_________ that are put out by the American Institute of Certified Public Accountants, and the rules that change on a daily basis that we get from the IRS.
Bookkeeping is keeping good accounts, period, it's just taking what comes in, it's looking at how much income comes in, and it's looking at what's going out, and then further breaking down what goes out into the 6_________ categories that I’ve told them are important for tax 7_________. So I usually say, in terms of their bookkeeping that they should set up categories that make sense to them in their business. They wouldn’t want entertainment with office supplies, they wouldn't want books and periodicals with car expenses, it's just what I think are those common sense. ..bookkeeping is really a common sense way of keeping track of the income and expenses.
Interviewer The kind of companies you work with. can you just describe the sort of range of companies that you work with. and the kind of input you give them. I 8_________ you see them sort of more than once a year?
Sarah Brandston Right. In terms of the people that I do, my clients who have their own businesses, be they self-proprietorships or small corporations or partnerships, most of the people I deal with are in creative fields. I have several film makers, I have architects and people who consult in the computer field, what I think of as my corporations, and music, those are the kind of people I think of. They're 9_________ people that are
not comfortable with doing bookkeeping. or accounting. nor do they have enough 10_________ in their companies that they want to. or that they're able to pay the type of accountant that needs to see them on a monthly basis, and charge them a minimum of twenty four hundred dollars a year, let's say, to do all the accounting, the bookkeeping, and the tax preparation for them, so I try and keep my costs low so people can function. continue to function as a business...