Bookkeeper<p><strong>Job Title: Part-Time Full-Charge Bookkeeper</strong></p><p><strong>Location:</strong> On-Site – Miami-Dade Area</p><p><strong>Job Description:</strong></p><p>We are seeking an <strong>experienced Part-Time Full-Charge Bookkeeper</strong> to manage all aspects of financial recordkeeping. This role requires working on-site and handling bookkeeping tasks from start to finish, including payroll, reconciliations, and financial reporting.</p><p><strong>Key Responsibilities:</strong></p><ul><li>Manage full-cycle bookkeeping, including accounts payable and receivable</li><li>Process payroll and maintain payroll records</li><li>Reconcile bank and credit card statements</li><li>Prepare financial statements and reports</li><li>Handle general ledger maintenance and journal entries</li><li>Ensure compliance with accounting standards and company policies</li><li>Assist with tax filings and audits as needed</li></ul><p><br></p>Bookkeeper - Staff Accountant (7am-4pm Medley)<p>We are seeking a Bookkeeper - Staff Accountant for our company in Medley, area of Miami. The selected candidate will play a vital role in maintaining financial records, including purchases, sales, receipts, and payments.</p><p> </p><p>This is a reputable brand that provides services to the South Florida area; and offers candidates long-term stable employment and excellent benefits.</p><p> </p><p>Schedule: <strong>Monday to Friday;</strong> In office; <strong>7:00am - 4:00pm</strong></p><p>Location: Medley, area of Miami</p><p> </p><p>Salary <strong>$50,000-$60,000 up to $70,000 </strong>depending on experience</p><p>Benefits: Majority paid Medical for Employee, Dental & Vision Insurance, 2 weeks paid vacation - grows to 4 weeks over seniority; paid Holidays, 401k & Match, other insurances,</p><p>other perks.</p><p> </p><p>This role works closely with the Accounting Manager assisting with operational accounting and financial tasks. The ideal candidate has experience with full cycle accounting and/or a Bookkeeping, and with strong knowledge of debits and credits. Responsibilities include but are not limited to:</p><ul><li>Reviews AP and AR, clearing discrepancies and making adjustments for clerical team </li><li>Generates invoices, sends client reminders</li><li>Posts payments accordingly </li><li>Books entries and allocates correctly</li><li>Performs reconciliations of accounts, bank rec's and credit cards</li><li>Reviews bank accounts activity and statements </li><li>Maintains and monitors budget </li><li>Generates reporting and review of balance sheet and profit & loss </li><li>Responsible for e-commerce accounts and office expenditures</li></ul><p><br></p><p><br></p><p><br></p>Bookkeeper<p>We are offering a contract to hire employment opportunity for a detail-oriented Bookkeeper in the residential property industry, located in Falls Church, Virginia, United States. As a Bookkeeper, you will be responsible for handling various financial tasks such as rent and income receipt postings, bank deposits, resident account balancing, and other related duties.</p><p><br></p><p>Responsibilities:</p><p>• Accurately process daily bank deposits</p><p>• Handle queries related to resident rent</p><p>• Attend to non-payment cases and schedule evictions when necessary</p><p>• Monitor and follow up on NSF checks, late charges, and damage charges</p><p>• Forward unpaid resident accounts to the attorney</p><p>• Maintain accurate customer credit records and ensure all accounts are balanced</p><p>• Turn over bad debt to collections as required</p><p>• Generate daily, weekly, and monthly reports as well as AR reports</p><p>• Send utility bills to be paid to corporate</p><p>• Schedule property inspections as needed</p><p>• Process security deposit refunds in a timely manner</p><p>• Maintain files and accounts using software such as Real Page/OneSite and Excel</p><p><br></p>Bookkeeper<p>We are offering an exciting opportunity for a Bookkeeper to join our team in Wilmington, Delaware. In this Bookkeeper role, you will be tasked with various accounting duties, including managing financial records, processing payments, and ensuring compliance with payroll regulations. You will also be involved in financial planning and report preparation.</p><p><br></p><p>Responsibilities:</p><ul><li>Accurately and efficiently process financial transactions, ensuring correct recording of debits and credits.</li><li>Regularly prepare and reconcile balance sheets and general ledger accounts.</li><li>Use accounting software to manage financial data, generate reports, and streamline processes.</li><li>Comply with payroll regulations and assist in the preparation of necessary documentation for tax purposes.</li><li>Assist the operations team with financial planning by monitoring budgets and providing insights.</li><li>Prepare monthly financial reports, such as profit and loss statements, balance sheets, and cash flow statements.</li><li>Ensure adherence to corporate accounting policies and procedures.</li><li>Perform data entry tasks related to bookkeeping and maintain accurate records of all transactions.</li></ul>Bookkeeper<p>We are offering a temp-to-perm Bookkeeper opportunity in the real estate industry. This onsite position, located in the Uptown area, requires in-office presence four days a week. If you're interested, we encourage you to apply!</p><p><br></p><p>Responsibilities:</p><p><br></p><p>• Handle the processing of both accounts payable and accounts receivable in an efficient and timely manner.</p><p>• Take charge of managing bank reconciliations and maintaining the general ledger.</p><p>• Perform administrative duties which include responding to phone calls.</p><p>• Ensure accurate and up-to-date lease agreements.</p><p>• Conduct month-end closings to keep financial records current and accurate.</p><p><br></p><p>If you have the appropriate background for the Bookkeepers role and are interested in being considered, please apply using the Robert Half website. After applying to this accounting/finance role, please CALL immediately at 412-471-5946 to confirm your application has been received and reference Job # 03730-0013183646</p>Bookkeeper<p>Are you looking for an opportunity with growth potential as a Bookkeeper? Do you multi-task effectively and have strong communication, organizational, and time-management skills? Then Robert Half's Bookkeeper positions might be right for you. Based in Chattanooga, Tennessee, we are staffing for several contract to permanent opportunities. If you're comfortable with establishing and maintaining the organization's accounting principles, practices, procedures, and initiatives, as well as all general accounting and bookkeeping functions, you could be a good candidate for this position.</p><p> </p><p>How you will make an impact</p><p>- Completing bank and general ledger reconciliations</p><p>- Handling processing tasks for accounts payable and accounts receivable</p><p>- Handling monthly, quarterly and year end close tasks, accurately and on time</p><p>- Assist with payroll processing duties</p>Bookkeeper<p>We are offering an employment opportunity for a Bookkeeper in Bakerfield, California. This role operates within the financial services industry and will involve handling various accounting functions, including accounts receivable and payable, and utilizing different accounting software systems. </p><p><br></p><p>Responsibilities </p><p><br></p><p>• Oversee and manage accounts receivable, including the tracking of annual assessments.</p><p>• Implement a records destruction policy and ensure its adherence.</p><p>• Perform regular updates on General Ledger accounts reconciliations.</p><p>• Provide backup support for accounts payable functions as required.</p><p>• Step in for payroll responsibilities when needed.</p><p>• Handle various administrative tasks such as answering phones and processing water orders.</p><p>• Monitor and track litigation invoices.</p><p>• Utilize various software systems including ADP, CaseWare, Concur, and ERP for financial tasks.</p><p>• Conduct regular auditing and bank reconciliation</p>Full Charge Bookkeeper<p>Robert Half Finance & Accounting is working with a construction client on the North Shore looking for a Full Charge Bookkeeper to join its team. This role requires a Bookkeeper/Accountant with QuickBooks software experience, and at least 5 years of professional experience. The role would primarily be based in office, offering standard business hours. </p><p><br></p><p>Job responsibilities for this opportunity include accounts payable, accounts receivable, payroll, and some general ledger accounting. Our client utilizes a CPA firm as well, but this individual would handle all in-house accounting efforts. Any prior experience in the construction industry would be an added bonus, and a degree is only 'preferred.'</p><p><br></p><p>Starting base salary range is dependent on experience, and the benefits package is competitive. </p><p><br></p><p>If interested and qualified please apply to this listing, or email Bill.Nichols@roberthalf. Thanks! </p>Bookkeeper<p>Utilize your accounting and interpersonal skills in this team-oriented Bookkeeper position. Based in Falcon Heights, the company offering this contract position provides an excellent work environment where effort is rewarded. Robert Half is on the lookout for an organized, efficient Bookkeeper to join the efforts of a rapidly growing team. Better check out this amazing opportunity! If you have experience with A/P, A/R, General ledger, and financial reporting, then this may be the right Bookkeeper role for you.</p><p> </p><p>Your responsibilities in this role</p><p>- Craft Accounts Receivable invoices, reviewing payments received, and record deposits</p><p>- Support quality archived records by filing documents</p><p>- Reconcile accounts by rectifying entries</p><p>- Oversee and manage general ledger</p><p>- Arrange financial reports by collecting, analyzing, and summarizing account information</p><p>- Be responsible for accounts by verifying, allocating, and posting transactions</p><p>- Preside over an efficient system to track financial transactions and define policies and procedures for bookkeeping</p><p> </p><p>*Please note that all candidates are required to provide 2 recent supervisor or manager references in order to be considered for employment.</p><p> </p><p>Please submit your resume and call Jordan Lynch at 651-293-3973 for review and consideration. </p>BookkeeperWe are in search of a Bookkeeper to join our team, based in Santa Ana, California. As a Bookkeeper, you will be playing a critical role in managing the financial operations of our company in the construction industry.<br><br>Responsibilities:<br><br>• Efficiently process Prelims & Release Waivers for customers<br>• Accurately maintain and update weekly reports such as backlog, job log & inventory costing<br>• Handle account reconciliation and data entry tasks<br>• Manage accounts payable and accounts receivable<br>• Conduct bank reconciliations as part of bookkeeping duties<br>• Set up jobs in QuickBooks Enterprise and handle month-end close activities<br>• Prepare and dispatch weekly invoices to customers<br>• Ensure timely follow-ups with customers regarding payments<br>• Process time sheets for hourly employees and manage payroll<br>• Utilize Microsoft Excel for various accounting tasksBookkeeperWe are providing an exciting opportunity in Midland, Texas for a Bookkeeper in the oil and gas industry. The Bookkeeper will be instrumental in managing financial data and ensuring that all transactions are accurately recorded and processed. <br><br>Responsibilities:<br><br>• Accurately processing accounts payable and receivable transactions<br>• Conducting regular bank reconciliations to ensure financial accuracy<br>• Maintaining and updating financial records using QuickBooks<br>• Performing month-end close procedures to ensure all financial data is accounted for<br>• Managing payroll activities to ensure employees are paid accurately and on time<br>• Conducting account reconciliations to identify and resolve any discrepancies<br>• Utilizing Microsoft Excel for data entry and financial analysis purposes<br>• Ensuring tax-related tasks are completed accurately and on time<br>• Regularly reviewing financial data and making necessary adjustmentsFull Charge Bookkeeper<p>We are offering an exciting opportunity for a Full Charge Bookkeeper to join an organization in Oklahoma City, Oklahoma. This role is primarily focused on managing all aspects of our accounting operations, including handling offerings and pledges, maintaining the general ledger, and assisting with office administrative tasks.</p><p><br></p><p>Responsibilities:</p><p>• Accurately maintain all bookkeeping records, including accounts payable and receivable, cash collections and deposits, and account reconciliations</p><p>• Manage the general ledger, ensuring all transactions are accurately recorded and reconciled</p><p>• Assist with the preparation of annual budgets and monthly financial statements</p><p>• Provide administrative support as needed, including assisting with member inquiries and other office tasks</p><p>• Utilize Microsoft Excel to manage and analyze financial data</p><p>• Ensure all cash management procedures are followed, including processing cash deposits as required</p>Bookkeeper<p>Robert Half currently has available ongoing opportunities as a Bookkeeper local to the San Fernando Valley area. We are looking for a detail-oriented and experienced Bookkeeper to manage our financial transactions and records. The ideal candidate will have a strong background in bookkeeping, preferably within the manufacturing industry, and possess excellent organizational and analytical skills. This role will play a crucial part in ensuring the accuracy and efficiency of our financial operations, supporting our company's overall financial health and growth. A few responsibilities include but are not limited to: Maintaining accurate and up-to-date financial records, including accounts payable, accounts receivable, payroll, and general ledger entries; Perform regular bank reconciliations and ensure that all transactions are properly recorded and reconciled with supporting documentation; Manage the accounts payable and receivable processes, including invoice processing, payment processing, and collections; and more. Interested candidates should call 818-884-3888 for more information.</p>Bookkeeper<p>Bookkeeper needed to join a thriving Chattanooga area company. This role is an onsite position with great growth potential! They are looking for a person with 2-3 years of bookkeeping experience that is comfortable working in a fast-paced environment,. Does this sound like you? Apply today!</p><p> </p><p>Job Duties Include:</p><ul><li>Perform payroll functions in an accurate and timely manner</li><li>Submit payroll taxes in a timely manner</li><li>Conduct reconciliation of accounts on a monthly basis</li><li>Maintain and balance the general ledger</li><li>Perform accounts payable functions including reviewing, coding, and processing payments</li><li>Perform account receivable functions including invoicing, deposits, collections, and revenue recognition</li><li>Help prepare financial reports </li></ul><p><br></p>Bookkeeper<p>Robert Half currently has available ongoing opportunities as a Bookkeeper local to the San Fernando Valley area. We are looking for a detail-oriented and experienced Bookkeeper to manage our financial transactions and records. The ideal candidate will have a strong background in bookkeeping, preferably within the Real Estate or Property Management field, and possess excellent organizational and analytical skills. This role will play a crucial part in ensuring the accuracy and efficiency of our financial operations, supporting our company's overall financial health and growth. A few responsibilities include but are not limited to: Maintaining accurate and up-to-date financial records, including accounts payable, accounts receivable, payroll, and general ledger entries; Perform regular bank reconciliations and ensure that all transactions are properly recorded and reconciled with supporting documentation; Manage the accounts payable and receivable processes, including invoice processing, payment processing, and collections; and more. Interested candidates should call 818-884-3888 for more information.</p>Accountant/BookkeeperWe are seeking an Accountant/Bookkeeper to join our team in the agricultural industry, located in Dalhart, Texas. The role requires a meticulous individual skilled in managing customer applications, maintaining customer records, and resolving customer inquiries. Additionally, the job involves overseeing customer accounts and implementing appropriate actions.<br><br>Responsibilities:<br><br>• Effectively manage customer credit applications<br>• Keep detailed and current customer credit records<br>• Respond to customer inquiries in a timely and detail-oriented manner<br>• Oversee customer accounts and carry out necessary actions<br>• Precisely handle Accounts Payable (AP) and Accounts Receivable (AR) tasks<br>• Conduct bank reconciliations and maintain the general ledger<br>• Document journal entries and carry out month end close activities<br>• Utilize software such as NetSuite, Oracle, QuickBooks, and SAP<br>• Work in a family-oriented environment with an emphasis on teamwork and collaboration.Bookkeeper<p>Robert Half currently has available ongoing opportunities as a Bookkeeper local to the San Fernando Valley area. We are seeking a skilled and experienced Bookkeeper with a background in a CPA firm to join our dynamic team. The ideal candidate will bring a wealth of knowledge in bookkeeping principles, attention to detail, and a dedication to delivering exceptional service to our clients. Reporting to the Senior Accountant or Manager, the Bookkeeper will be responsible for maintaining accurate financial records and providing essential support in bookkeeping and accounting functions. This role will play a crucial part in ensuring the accuracy and efficiency of our financial operations, supporting our company's overall financial health and growth. A few responsibilities include but are not limited to: Maintaining accurate and up-to-date financial records, including accounts payable, accounts receivable, payroll, and general ledger entries; Perform regular bank reconciliations and ensure that all transactions are properly recorded and reconciled with supporting documentation; Manage the accounts payable and receivable processes, including invoice processing, payment processing, and collections; and more. Interested candidates should call 818-884-3888 for more information.</p>Full Charge Bookkeeper<p>We are offering a contract to permanent employment opportunity for a Full Charge Bookkeeper in Philadelphia, Pennsylvania. As a Full Charge Bookkeeper, this role is pivotal in a law firm setting where you will handle all accounting and bookkeeping duties for a team of ten Lawyers, including the personal accounts of the Managing Partner of the firm. You will be expected to work closely with the Managing Partner and oversee all the financial operations of the law firm, including accounts payable and receivable, creating monthly balance sheets, income statements, year-end closings, tax payments, and managing subscriptions and agreements.</p><p><br></p><p>What you get to do every single day: </p><p>• Oversee the financial operations of the law firm.</p><p>• Complete the year-end closings and manage tax payments.</p><p>• Submit staff working hours to the payroll company bi-monthly and distribute payroll records.</p><p>• Maintain and manage health and dental benefits records.</p><p>• Track and allocate expenses, as well as collect and track weekly billable, non-billable hours for the team of lawyers.</p><p>• Analyze cash flow and provide insight and recommendations for best financial practices.</p><p>• Generate reports and financial statements including profit/loss, year-end closing of accounts.</p><p>• Maintain and renew leasing agreements for photocopiers, legal books, postage machine, IT vendor contract, and phone systems contracts.</p><p>• Maintain and track insurance agreements including detail-oriented liability, cyber insurance, property insurance for building, auto insurance for vehicles, and malpractice insurance.</p><p>• Track lawyers' state license renewal dates and ensure C.L.E. compliance of each.</p><p>• Balance the personal credit card accounts and personal bank statements for the Managing Partner, and make personal disbursements as needed.</p>Bookkeeper<p>Robert Half currently has available ongoing opportunities as a Bookkeeper local to the San Fernando Valley area. We are looking for a detail-oriented and experienced Bookkeeper to manage our financial transactions and records. The ideal candidate will have a strong background in bookkeeping, preferably within the construction industry, and possess excellent organizational and analytical skills. This role will play a crucial part in ensuring the accuracy and efficiency of our financial operations, supporting our company's overall financial health and growth. A few responsibilities include but are not limited to: Maintaining accurate and up-to-date financial records, including accounts payable, accounts receivable, payroll, and general ledger entries; Perform regular bank reconciliations and ensure that all transactions are properly recorded and reconciled with supporting documentation; Manage the accounts payable and receivable processes, including invoice processing, payment processing, and collections; and more. Interested candidates should call 818-884-3888 for more information.</p>BookkeeperWe are offering an exciting opportunity for a Bookkeeper in Phoenix, Arizona. As part of the team, you'll be working in a dynamic environment where you'll be in charge of various accounting tasks, ensuring the financial health and transparency of the business.<br><br>Responsibilities:<br><br>• Assisting with the processing of payrolls for various clients, ensuring timely and accurate delivery. <br>• Utilizing QuickBooks software for various tasks including but not limited to data entry, account reconciliation, and month-end close. <br>• Demonstrating a clear understanding of accounting principles, including debits and credits, to accurately record financial transactions. <br>• Preparing financial statements, including Profit & Loss and Balance Sheets, to provide a clear view of the company's financial status. <br>• Handling Accounts Payable (AP) and Accounts Receivable (AR) management, ensuring all transactions are accurately recorded and any discrepancies are quickly resolved. <br>• Performing bank reconciliations to ensure financial records are accurate and up-to-date. <br>• Utilizing Microsoft Excel for various tasks, including data analysis and reporting. <br>• Assisting with tax-related tasks as needed, ensuring compliance with all relevant tax laws and regulations. <br>• Ensuring data entry tasks are completed accurately and efficiently, maintaining the integrity of the company's financial data. <br>• Executing the month-end close process, ensuring all financial data is accurate and up-to-date.Bookkeeper<p>We are offering a permanent employment opportunity for a Bookkeeper based in Merced, California. The Bookkeeper will work closely with the finance and operations team, providing essential support and ensuring the smooth running of our financial operations.</p><p><br></p><p>Responsibilities:</p><p><br></p><p>• Efficiently process vendor invoices as part of the Accounts Payable (AP) function, ensuring timely payments and maintaining accurate payable records.</p><p>• Oversee the Accounts Receivable (AR) function, including creating and sending invoices, posting receipts, and ensuring timely collections.</p><p>• Oversee client billing, resolve any billing inquiries, and keep track of outstanding balances.</p><p>• Monitor and allocate costs to specific jobs or projects as part of job costing, ensuring financial accuracy and compliance.</p><p>• Maintain and reconcile accounts using QuickBooks Enterprise, ensuring accuracy and adherence to company policies.</p><p>• Assist with general accounting tasks, including general ledger entries, bank reconciliations, and month-end close processes.</p><p>• Prepare financial reports and summaries as requested by management.</p><p>• Collaborate with both internal teams and external vendors to resolve discrepancies and ensure smooth financial operations.</p><p>• Utilize bilingual Spanish skills to communicate effectively with Spanish-speaking clients, vendors, and team members</p>Bookkeeper<p>Robert Half is seeking a Bookkeeper in the Somerset County, NJ area. As a bookkeeper, your role will involve managing financial records and transactions, ensuring the smooth operation of accounts payable and receivable, and maintaining compliance with accounting standards. If you have 3+ years of bookkeeping experience, this might be the opportunity for you! </p><p><br></p><p>Responsibilities:</p><p>• Ensure the accurate and timely recording of financial transactions using QuickBooks Desktop.</p><p>• Oversee the management of accounts payable and receivable, including the creation of invoices for clients and the processing of payments for vendors.</p><p>• Conduct reconciliations of bank statements and oversee cash flow monitoring for efficiency and accuracy.</p><p>• Collaborate with project managers and team members to keep track of project expenses and ensure budget adherence.</p><p>• Liaise with external stakeholders such as vendors, clients, and financial institutions when necessary.</p><p>• Uphold compliance with applicable accounting standards and regulations.</p><p>• Seek out opportunities for process improvement and integrate best practices to boost efficiency and accuracy.</p><p>• Carry out light office/administrative duties, including the ordering of supplies.</p>Bookkeeper<p>We are actively seeking a Bookkeeper to join our team in Honolulu, Hawaii. As a Bookkeeper, you will be tasked with managing financial records, processing invoices and bills, and ensuring the overall financial health of the business. This position offers a long-term contract employment opportunity, where you will be expected to handle accounts payable and receivable, perform bank reconciliations, and conduct month-end close activities. If interested in this role, please call us at 808-531-8056. Preference will be given to applicants currently residing in Hawaii due to the nature of the job requirements.</p><p><br></p><p>Responsibilities:</p><p>• Accurately manage and update financial records using QuickBooks</p><p>• Process and enter invoices with keen attention to detail</p><p>• Timely and accurately handle accounts payable and receivable </p><p>• Conduct regular bank reconciliations to ensure financial accuracy</p><p>• Maintain data entry tasks to keep all financial data up to date</p><p>• Use Microsoft Excel for financial reporting and analysis </p><p>• Manage payroll activities ensuring all employees are paid accurately and on time</p><p>• Perform month-end close activities, ensuring all financial data is accurate</p><p>• Maintain communication with external entities for business transactions</p><p>• Proactively perform account analysis to ensure financial health of the business.</p>Bookkeeper<p>Opening for a Bookkeeper seeking a company they can grow in. The right Bookkeeper for this role is someone achievement-oriented and focused on their work.</p><p><br></p><p>The Bookkeeper role will handle:</p><ul><li>Support the Accountant and Operations team in maintaining meticulous financial records in the organization's accounting system (e.g., QuickBooks Online), ensuring all transactions, including donations, grants, and event-related revenue, are coded according to the organization’s chart of accounts</li><li>Handle/Take responsibility for daily cash receipts process, including depositing checks via mobile upload, visiting the local bank, and preparing daily cash receipts listings</li><li>Track and report expenditures on multiple restricted grants and contracts</li><li>Prepare and file 1099s for 10-30 independent contractors annually, maintaining up-to-date vendor files for audit purposes</li><li>Collaborate with the development team to reconcile donation records between the accounting systems and Salesforce CRM on a weekly basis</li><li>Coordinate the full cycle of accounts payable and receivable, including processing invoices, preparing bi-weekly check runs and ACH transactions for approval, and resolving vendor discrepancies in a timely manner</li></ul><p><br></p>Bookkeeper<p><strong>Job Posting: Bookkeeper</strong></p><p><strong>Employment Type:</strong> Contract</p><p><br></p><p><strong>About the Role:</strong></p><p>Are you detail-oriented, organized, and skilled in managing financial records? Robert Half is actively seeking experienced <strong>Bookkeepers</strong> to support the operations of various businesses. Working with our clients, you’ll play a key role in maintaining accurate and up-to-date financial systems while contributing to their success.</p><p><br></p><p><strong>Key Responsibilities:</strong></p><ul><li>Record day-to-day financial transactions, ensuring accurate and timely entry.</li><li>Process accounts payable and accounts receivable, including invoices, payments, and reconciliations.</li><li>Balance and maintain general ledgers; reconcile bank and credit card statements regularly.</li><li>Generate and prepare financial statements, including profit-and-loss reports and balance sheets.</li><li>Resolve discrepancies in financial records and inquiries from vendors or clients.</li><li>Assist with month-end and year-end financial processes.</li></ul><p><br></p>