BookkeeperWe are offering an exciting opportunity for a bookkeeper in Las Vegas, Nevada. Your primary role will be to ensure that all financial operations run smoothly by maintaining accurate financial records. You will be processing accounts payable and receivable, reconciling bank statements, presenting financial reports, and assisting with budget preparation.<br><br>Responsibilities: <br><br>• Accurately record and maintain financial transactions, including general ledger entries<br>• Process invoices, payments, and collections, ensuring accurate tracking of accounts payable and receivable balances<br>• Review delinquent accounts monthly, follow the collections process, and generate and evaluate monthly aging reports<br>• Reconcile monthly bank and credit card statements to ensure accurate account balances<br>• Prepare and present financial statements, including income statements, balance sheets, and cash flow reports<br>• Support the development and monitoring of budgets<br>• Maintain compliance with relevant accounting principles and organizational policies<br>• Assist with annual audits by preparing documentation and liaising with auditors as needed<br>• Prepare and submit necessary documentation, such as vendor 1099 forms<br>• Organize and maintain financial records and support documentation.Staff Accountant<p>Robert Half is seeking a Staff Accountant to join our client's team based in Las Vegas, Nevada. The selected individual will be responsible for various accounting functions, including but not limited to, accounts payable, accounts receivable, and general ledger reconciliations.</p><p><br></p><p>Responsibilities include:</p><p><br></p><ul><li>Accurately process accounts payable transactions and ensure expenses align with the appropriate budgeted general ledger accounts.</li><li>Serve as the primary contact for vendors and employees regarding accounts payable inquiries.</li><li>Update and maintain accurate vendor account details in the system.</li><li>Regularly process accounts payable checks, ensuring proper documentation is attached.</li><li>Monitor open Purchase Orders and update Accounts Payable logs as needed.</li><li>Assist with monthly close processes and internal financial statement preparation.</li><li>Record daily bank deposits and perform necessary adjustments to maintain accuracy.</li><li>Prepare monthly adjusting journal entries with proper supporting documentation for review.</li><li>Generate and distribute both routine and ad hoc financial reports as required.</li><li>Reconcile general ledger account schedules with supporting documentation monthly.</li><li>Support audits by managing and organizing accounting records.</li><li>Assist in uploading contracts to the electronic database, conducting contract reviews, and following up as necessary.</li><li>Ensure adherence to quality standards, policies, and regulatory requirements throughout the process.</li></ul>Staff Accountant<p>We are in search of a Staff Accountant in Las Vegas, Nevada, 89123, United States. This role revolves around auditing and analyzing accounting activities, including sales, accounts receivable, and bank reconciliations. The Staff Accountant will also be required to prepare journal entries and process accounts payable, payroll, and various tax reports for different agencies.</p><p><br></p><p>Responsibilities:</p><p>• Prepare journal entries</p><p>• Analysis</p><p>• Audit and analyze accounting activities, including sales, accounts receivable, and bank reconciliations</p><p>• Process accounts payable and payroll</p><p>• Prepare and submit tax reports to various agencies, including the Internal Revenue Service</p><p>• Manage and record transactions for client accounts accurately</p><p>• Prepare and maintain cash flow forecasts</p><p>• Regularly prepare federal and multiple state returns</p><p>• Prepare budgets and performance reports, including analytics</p><p>• Balance intercompany accounts and reconcile bank and credit card statements</p><p>• Use QuickBooks Enterprise Edition for various accounting functions</p><p>• Analyze and propose improvements to accounting processes</p><p>• Use Office Suite proficiently, with an emphasis on Excel.</p><p><br></p><p>If you are interested in learning more about this opportunity, please contact Kathy Beavers at Robert Half, see contact information on LinkedIn.</p>Staff Accountant<p>We are offering an exciting opportunity for a Staff Accountant in Las Vegas, Nevada. As a vital member of our team, you will be tasked with maintaining financial records, preparing financial statements, and ensuring adherence to accounting principles. </p><p><br></p><p>Key Responsibilities:</p><p> </p><p>General Ledger Management: Assist in maintaining and reconciling general ledger accounts, ensuring accuracy and compliance with accounting standards.</p><p> Month-End and Year-End Close: Support month-end and year-end closing activities, including preparing journal entries, reconciling accounts, and ensuring timely financial reporting.</p><p> Financial Reporting: Prepare, review, and assist in the preparation of financial statements and management reports, ensuring compliance with company policies and GAAP (Generally Accepted Accounting Principles).</p><p> Account Reconciliation: Reconcile bank statements, credit card statements, and other balance sheet accounts to ensure accuracy and resolve discrepancies.</p><p> Accounts Payable/Receivable: Assist in the processing of accounts payable (AP) and accounts receivable (AR), including invoice verification, payment processing, and collections.</p><p> Payroll Support: Assist in the preparation of payroll, ensuring accuracy in employee compensation, benefits, and tax withholding.</p><p> Audit Preparation: Assist in preparing for external audits, providing necessary documentation and responding to auditor inquiries.</p><p> Compliance & Documentation: Maintain accurate and complete financial records in compliance with company policies, internal controls, and regulatory requirements.</p><p> Tax Filing Support: Assist with the preparation and filing of tax returns, including sales tax, income tax, and other relevant tax filings.</p><p> Continuous Improvement: Identify opportunities to improve accounting processes, enhance efficiency, and ensure accuracy in financial reporting.</p>Senior Accountant<p>Robert Half is assisting an established but growing organization in their search for an experienced Senior Accountant to join their team. . This role is key to ensuring accuracy and efficiency in accounting processes, including reconciliations and general ledger management.</p><p><br></p><p>Key Responsibilities:</p><ul><li>Perform account reconciliations to maintain accurate financial records.</li><li>Conduct balance sheet reconciliations to support financial stability.</li><li>Execute bank reconciliations and resolve discrepancies.</li><li>Oversee general ledger management to ensure accurate financial reporting.</li><li>Prepare and post journal entries for precise financial transactions.</li><li>Leverage Microsoft Excel for data analysis and accounting tasks.</li><li>Manage month-end close procedures for timely financial reporting.</li><li>Utilize NetSuite, Oracle, and SAP for accounting operations.</li></ul><p>If you’re detail-oriented and thrive in a fast-paced environment, we’d love to hear from you!</p>Staff AccountantWe are offering an exciting opportunity in Las Vegas, Nevada for a Staff Accountant to join our team. In this role, you will be heavily involved in various accounting operations, including journal entries, general ledger management, month-end close, and balance sheet reconciliations. <br><br>Responsibilities:<br>• Accurately perform journal entries and adjustments<br>• Ensure the General Ledger is maintained and updated<br>• Conduct month-end close procedures efficiently<br>• Perform reconciliations of balance sheets and account records<br>• Carry out bank and credit card reconciliations<br>• Adhere to US GAAP standards and principles<br>• Perform variance analysis and report discrepancies<br>• Oversee fixed assets accounting and depreciation procedures<br>• Maintain the Fixed Asset Ledger and conduct regular fixed asset inventories<br>• Utilize accounting systems such as Oracle, Intacct, and Great Plains Dynamics for various accounting operations<br>• Proficiently use Excel for data analysis and reporting.Senior Accountant<p>Robert Half is assisting a growing health services organization on an exciting opportunity for an experienced Senior Accountant based in Las Vegas, Nevada. This role involves preparing financial statements, mentoring accounting staff, conducting technical accounting research, and identifying process improvements. You’ll collaborate with management to maintain financial integrity while supporting other Accounting and Finance functions.</p><p><br></p><p>Responsibilities include:</p><ul><li>Prepare financial statements & support month-end close processes</li><li>Review & reconcile accounts, ensuring GAAP compliance</li><li>Conduct financial analysis & prepare reports for management and board meetings</li><li>Oversight of accounts payable and accounts receivable functions</li><li>Support audits, regulatory filings, and compliance reporting</li><li>Identify & implement process improvements for efficiency</li><li>Collaborate with finance teams to maintain accurate financial records</li><li>Other accounting related duties as assigned</li></ul>Senior Accountant<p>We are on the lookout for a proficient Senior Accountant to become a part of our dynamic team within the hospitality industry. Situated in Las Vegas, Nevada, the role involves overseeing the financial statements related to specific divisions of our Casino and Resort. As a Senior Accountant, you will be tasked with reviewing the work of Staff Accountants, ensuring accuracy, and providing assistance as necessary. </p><p><br></p><p>Responsibilities </p><p>• Oversee the review and accuracy of journal entries prepared by Staff Accountants</p><p>• Ensure the balance sheet reconciliations prepared by Staff Accountants are precise</p><p>• Scrutinize and adjust incorrect accounting entries in the trial balance</p><p>• Provide guidance and support to Staff Accountants with their queries and challenges</p><p>• Review the financial statements relating to assigned divisions of the Casino Resort</p><p>• Implement account reconciliation and balance sheet reconciliation </p><p>• Utilize Microsoft Excel for diverse accounting tasks</p><p>• Handle month-end close procedures</p><p>• Prepare trial balance and financial statement preparation</p><p>• Manage fixed assets and prepaid expense accounting</p><p>• Oversee expense accruals and bank reconciliations</p><p>• Navigate Oracle PeopleSoft for general ledger and other financial system applications.</p><p><br></p><p>If you are interested in learning more about this opportunity, please contact Kathy Beavers at Robert Half, see contact information on LinkedIn.</p>Staff Accountant<p>Are you an experienced <strong>Accountant</strong> ready to take on a unique contract opportunity? Our client is seeking a skilled professional to address an in-depth balance sheet reconciliation project spanning several years. This is an exciting challenge for a driven candidate who thrives in complex and ambiguous situations. The accountant must have at least 5 years of GL experience, strong Excel & ERP system knowledge, and the ability to work onsite 5 days a week. For the right Accountant, this is a 2–3-month contract that can potentially turn into a permanent position. </p><p><br></p><p>The ideal <strong>Accountant</strong> will possess a degree in accounting, prior hands-on experience in project work, and a solid background in general ledger (GL) processes. Success in this role requires the ability to work independently, resolve complex issues, and approach historical reconciliations with precision and attention to detail.</p><p><strong>Key Responsibilities:</strong></p><ul><li>Perform extensive balance sheet reconciliations for past financial periods.</li><li>Navigate and resolve discrepancies in historical records with limited oversight.</li><li>Review and analyze general ledger accounts to ensure accuracy and integrity.</li><li>Collaborate with cross-functional teams to gather necessary information and address open items.</li><li>Book journal entries. </li></ul><p><br></p><p>This role provides a great opportunity for a motivated <strong>Accountant</strong> to showcase their expertise in tackling challenging accounting projects. If you enjoy problem-solving, working with historical data, and leaving a lasting impact on financial operations, this position is tailor-made for you!</p><p>Ready to make an impact? Apply today and help our client tackle this critical accounting initiative.</p><p><br></p><p><br></p>Senior Accountant<p>Robert Half is partnering with a growing Las Vegas based organization in their search for a Senior Accountant to join their team. This role involves a wide range of accounting functions, focusing on journal entries, balance sheet reconciliations, month-end close procedures, variance analysis, and financial statement preparation. The chosen candidate will also handle Accounts Payable (AP) and Accounts Receivable (AR) functions. This role is vital to their finance and accounting operations and requires a strong understanding of accounting systems and procedures. </p><p><br></p><p><strong>Responsibilities:</strong></p><ul><li>Prepare and review monthly financial statements and reports</li><li>Manage general ledger and monthly account reconciliations</li><li>Oversee accounts payable and receivable activities</li><li>Ensure compliance with accounting standards and regulations</li><li>Assist with budget preparation and financial planning processes</li><li>Perform variance analyses and address discrepancies</li><li>Participate in the audit process by providing information and preparing necessary reports</li><li>Improve systems and processes to enhance efficiency and accuracy</li><li>Collaborate with other team members to ensure company-wide compliance</li><li>Recommend cost reduction and revenue enhancement strategies</li></ul><p><br></p><p><br></p>Staff Accountant<p>Adam Wood with Robert Half Finance and Accounting is assisting a growing public company in the food industry with their search for a Staff Accountant with a bachelor's degree and strong systems and technology skills.</p><p><br></p><p>The Staff Accountant will be responsible for managing various accounting functions while leveraging advanced systems knowledge to optimize processes. The ideal candidate will bring a solid foundation in accounting principles along with strong technical proficiency in financial systems and tools. This role requires a detail-oriented professional who can ensure accuracy in financial records, improve system efficiencies, and contribute to the organization’s overall financial success.</p><p><br></p><p>Key Responsibilities:</p><p>1. Accounting Operations:</p><p>• Perform general ledger accounting, including journal entries, reconciliations, and accruals.</p><p>• Maintain accurate financial records in compliance with GAAP and company policies.</p><p>• Support month-end, quarter-end, and year-end close processes.</p><p>• Prepare and review account reconciliations, identifying and resolving discrepancies promptly.</p><p>2. Systems and Process Optimization:</p><p>• Leverage expertise in ERP systems (e.g., SAP, Oracle, NetSuite, or similar) to ensure accurate financial data management.</p><p>• Collaborate with IT and other departments to optimize financial workflows and reporting tools.</p><p>• Assist in system implementations, upgrades, and integrations, ensuring alignment with business needs.</p><p>• Develop and maintain financial dashboards to enhance reporting and decision-making.</p><p>3. Reporting and Analysis:</p><p>• Prepare financial reports and summaries for management, highlighting key insights and variances.</p><p>• Analyze financial data to support budgeting, forecasting, and other strategic initiatives.</p><p>• Assist with audits by providing required documentation and addressing auditor queries.</p><p>4. Compliance and Internal Controls:</p><p>• Ensure compliance with accounting standards and company policies.</p><p>• Support the implementation and maintenance of internal controls to safeguard assets.</p>Senior AccountantWe are offering an exciting opportunity for a Senior Accountant in Las Vegas, Nevada. As a key member of our team, you will be entrusted with the responsibility of maintaining financial records and ensuring the accuracy of financial data. This role is instrumental in the finance industry, where you will work in a dynamic and fast-paced environment.<br><br>Responsibilities: <br><br>• Analyze, evaluate, and post accurate accounting and operational information to ensure timely summarization.<br>• Prepare and distribute daily reports for management's use.<br>• Reconcile and adjust general accounts, including bank statements, entertainment contracts, accruals, fixed assets, and prepaid expenses.<br>• Assist in special projects as required by Management.<br>• Maintain effective controls, systems, and procedures to anticipate ongoing changes, problems, and opportunities.<br>• Actively contribute to systems and process improvement.<br>• Prepare journal entries for input to the General Ledger and to accounting sub-systems.<br>• Aid auditors in the preparation of their examinations.<br>• Provide support and backup as needed. <br>• Perform analysis of financial data and maintain accurate records.Construction AccountantWe are seeking a Construction Accountant to join our team in Las Vegas, Nevada. In this role, you will handle key financial tasks related to construction projects, including billing, accounts payable and receivable, and compliance documentation. You will play an integral part in ensuring the accuracy and efficiency of project financials while collaborating with project managers and subcontractors.<br><br>Responsibilities <br>• Prepare and submit construction billing applications using AIA forms, Excel, Word, and Procore software. <br>• Review and reconcile subcontractor payment details with change orders and prior billing records. <br>• Code invoices for accounts payable and assist project managers in addressing compliance documentation for subcontractors. <br>• Coordinate with subcontractors to obtain necessary project-related documentation. <br>• Manage payment applications and lien releases according to established billing and payment cycle procedures. <br>• Create and distribute financial reports and documentation to project managers as needed. <br>• Organize and maintain both electronic and physical filing systems for company records. <br>• Provide administrative support to the team based on project requirements.Accounts Payable Specialist<p>Robert Half is assisting an industry leader in their search for a detail-oriented Accounts Payable Specialist to join their accounting team. This role is ideal for a professional with 2-5+ years of AP or accounting experience, preferably in commercial real estate development or construction accounting. The ideal candidate will be proficient in Microsoft Excel, experienced with accounting or ERP systems (Timberline a plus), and familiar with lien releases and payment notices. This is a great opportunity to join a dynamic team and play a key role in supporting the financial operations of a growing real estate development/construction firm. If you thrive in a fast-paced environment and are ready to contribute, apply today!</p><p><br></p><p><strong>Key Responsibilities:</strong></p><p><strong></strong></p><ul><li>Assist the Project Accountant with financial preparation for assigned projects/entities</li><li>Review, code, process, and enter vendor, subcontractor, and general conditions invoices</li><li>Print and process payments while ensuring contract compliance</li><li> Maintain and reconcile vendor statements and track W-9s</li><li> Monitor compliance with contract requirements before final invoice approval</li><li> Ensure signed contracts are received, properly filed, and meet insurance requirements</li><li> Assist in budget maintenance and preparation of draw packages</li><li> Work closely with Project Accountants, Accounting Manager, Job Cost Manager, and Project Managers</li><li> Collaborate with external subcontractors, acting with integrity and professionalism</li><li> Proactively identify and resolve issues to prevent project delays</li></ul><p><br></p>Accounting Manager/Supervisor<p>We are seeking an experienced Senior Cost Accountant/ Analyst to join our team in Las Vegas, Nevada. This role is in the construction materials industry and involves providing financial support and analysis, collaborating with different functions to ensure the accuracy of financial data, and working on cross-functional/regional projects.</p><p><br></p><p> <strong>ABOUT THE ROLE</strong></p><p>To provide financial support and analysis on regional results, forecasts and plans. Timely compilation of reporting and analysis to assist business leaders in making informed decisions. Collaborate with other functions to ensure completeness and accuracy of financial data. Work with Corporate group to ensure reported results, forecasts and plans are accurate and variance communicated and understood. Cost accounting.</p><p> </p><p><strong>WHAT YOU'LL BE DOING</strong></p><ul><li>Demonstrates a commitment to communicating, improving and adhering to safety policies in all work environments and areas.</li><li>Review and analyze regional financial results and identify areas for improvement.</li><li>Assist in all Financial Planning activities with respect to monthly forecast and Mid-Term plan. Costing and cost accounting.</li><li>Analyze financial plan data to identify potential risks/opportunities and present findings along with proposed actions to senior management for review and decision making.</li><li>Provides accurate and timely reporting of actual performance versus forecast and budget to the management team. Provides information to management by assembling and summarizing data; preparing reports, presenting findings, analyses and recommendations.</li><li>Performs special projects and analysis as directed. Reconciles transactions by comparing and correcting data.</li><li>Maintain work in process (WIP) schedules and managing accuracy of the sub-ledgers.</li><li>Analyze complex financial scenarios to provide detailed insight into business drivers and potential value creation opportunities; this may require gathering and interpreting of marketing, logistics, manufacturing, and system (SAP) data.</li><li>Perform financial modeling and quantitative analysis of information.</li><li>Represent finance on cross functional/regional projects and initiatives. Support monthly, quarterly and annual reporting requirements.</li></ul><p><br></p>Controller<p>We are in search of a Controller to join our team based in Las Vegas, Nevada. The chosen candidate will be entrusted with the task of managing the accounting operations of our trade association. Your role will encompass a wide range of responsibilities from overseeing daily accounting tasks to ensuring compliance with regulations specific to membership-based organizations.</p><p><br></p><p>Responsibilities:</p><p><br></p><p>• Effectively manage daily accounting functions, including accounts payable, accounts receivable, general ledger, and revenue recognition.</p><p>• Demonstrate focus on membership dues and other revenue streams.</p><p>• Ensure the preparation of monthly financial statements and other financial reports to maintain accuracy and adherence to GAAP.</p><p>• Carry out monthly bank and investment reconciliations for timely reporting and accurate account balances.</p><p>• Compile financial information for the annual financial audit and support external auditors.</p><p>• Coordinate with external tax preparers for documentation for federal tax returns, ensuring compliance with 501(c)(6) regulations, including unrelated business income.</p><p>• Assist in developing annual budgets, financial forecasts, and long-term financial plans in alignment with strategic objectives.</p><p>• Supervise and foster a culture of accountability and continuous improvement among the accounting staff.</p><p>• Implement and maintain internal financial controls, policies, and procedures to enhance organizational efficiency and risk management.</p><p>• Actively participate in strategic planning sessions and contribute to the development of financial strategies that support the organization’s mission and goals.</p><p><br></p><p>Competencies:</p><p>• Financial Management: In-depth understanding of accounting principles, budgeting, and financial modeling.</p><p>• Attention to Detail: High accuracy in financial reporting and reconciliations.</p><p>• Leadership: Proven ability to supervise, mentor, and lead an accounting team effectively.</p><p>• Analytical Thinking: Ability to analyze financial data, interpret trends, and provide actionable insights.</p><p>• Communication: Strong verbal and written communication skills, with the ability to explain complex financial information clearly.</p><p>• Integrity: Upholds a high standard of ethics, maintaining confidentiality and transparency.</p><p>• Regulatory Knowledge: Familiarity with 501(c)(6) compliance requirements, including requirements for disclosure and tracking of donations and member dues reporting.</p><p><br></p><p><br></p>Accounts Payable Specialist<p>We are offering a contract-to-permanent employment opportunity for an Accounts Payable Specialist in Las Vegas, Nevada. The Accounts Payable Specialist will play a critical role serving as an interim for this team. The ideal candidate must be a detail-oriented individual with a strong background in high volume / full cycle Accounts Payable. The Accounts Payable Specialist will process both PO and Non-PO invoices, maintaining customer records, research discrepancies, utilize problem solving skills and reconcile vendor statements.</p><p><br></p><p>Responsibilities:</p><p>• Match, Batch and Code invoices.</p><p>• Weekly Check Runs.</p><p>• Ensure 3-way matching of supplier invoices to PO and Delivery Receipt to prevent overpayment or fraud.</p><p>• Handle high-volume AP processing and reconciliation of vendor statements.</p><p>• Utilize accounting software such as Great Plains (GPAC), Great Plains Accounting, Great Plains Dynamics for data entry and account management.</p><p>• Coordinate with department heads for invoice approvals.</p><p>• Reconcile vendor statements.</p><p>• Utilize Excel formulas for accounting functions.</p><p>• Handle account coding, invoice coding, and resolving invoice discrepancies.</p><p>• Accruals.</p><p>• Exhibit strong problem-solving skills for accounts payable issues with customers or vendors.</p>Accounts Payable Specialist<p>Are you an experienced professional with a passion for detail, problem-solving, and process optimization? We are seeking a dedicated <strong>Accounts Payable Specialist</strong> to join our client’s growing team. This role offers the opportunity to make a significant impact by streamlining processes, building strong vendor relationships, and delivering exceptional service to internal and external stakeholders. The Accounts Payable Specialist must have strong Excel Skills, prior shared services background and experience working with Oracle.</p><p><br></p><p>Key Responsibilities for the Accounts Payable Specialist: </p><ul><li>Act as the main point of contact for vendor inquiries, delivering exceptional customer service while resolving issues effectively. Conduct root cause analysis to prevent recurring challenges.</li><li>Review and verify invoices to ensure accurate coding, appropriate approvals, and proper handling in compliance with company policies.</li><li>Reconcile complex account statements utilizing tools like VLOOKUP to identify and resolve discrepancies. Work collaboratively with vendors to eliminate backlogs and address root causes of recurring issues.</li><li>Respond to urgent financial requests promptly and analyze trends to minimize future time-sensitive requests.</li><li>Audit batches of invoices prior to processing, ensuring accuracy and compliance with internal controls and SOX requirements.</li><li>Partner with property-based finance teams to address accounts payable issues and identify opportunities to create more efficient workflows.</li><li>Monitor departmental compliance with performance standards and metrics. Provide recommendations and support implementing process improvements.</li><li>Build and maintain strong professional relationships with vendors to ensure smooth operations and effective communications.</li><li>Contribute to special projects and other assignments as needed.</li></ul><p><br></p><p>This <strong>Accounts Payable Specialist</strong> role is an exciting opportunity to contribute to a dynamic finance team while honing your technical and process-improvement skills. If you pride yourself on your problem-solving abilities and delivering great results, apply today. This is a contract-to-permanent opportunity that is fully remote. </p>HR & Payroll SpecialistWe are seeking a diligent HR & Payroll Specialist to join our team in the education sector at our Las Vegas, Nevada location. In this crucial role, you will be responsible for managing and executing payroll processes, ensuring HR policy compliance, and handling various HRIS tasks. This position offers an exciting opportunity for those adept at multi-state payroll, payroll tax reporting, and HR payroll systems.<br><br>Responsibilities:<br><br>• Ensure accurate and timely payroll processing, including garnishments and multi-state payrolls<br>• Utilize ADP Workforce Now for various HR and payroll tasks<br>• Manage HRIS - Human Resources Info Systems to maintain accurate employee records<br>• Uphold compliance with HR policies throughout the organization<br>• Handle all aspects of payroll tax reporting to ensure adherence to regulations<br>• Use HR Payroll System effectively for efficient payroll management<br>• Resolve employee inquiries related to payroll and HR policies<br>• Monitor and manage payroll compliance with a detail-oriented approach.