- •Передмова
- •I. Introduction into modern accounting accounting
- •I. Practice in reading these words and word-combinations:
- •II. Read the text.
- •III. Answer the questions based upon the text.
- •IV. Choose the necessary word and put it in the sentence.
- •Conversation in a company cafe
- •Read the dialogue in pairs. Be ready to dramatize it with you group mates.
- •II. Imagine that you work as an accountant in a big enterprise. Answer the following questions
- •III. Make up the dialogue about accounting:
- •IV. Translate from Ukrainian into English.
- •The accounting profession
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to find out the main features of accounting profession.
- •III. Use the information from the text to complete the sentences.
- •IV. Answer the questions based on the text given below:
- •Fields of accounting
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to learn about the main fields of accounting.
- •III. Use the information from the text to complete the sentences.
- •IV. Answer the questions after the text
- •Functions of accounting
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to find out the functions of accounting and bookkeeping.
- •III. Complete the sentences using information from the text.
- •IV. Answer the questions after the text.
- •Areas of accounting
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to find out the areas of accounting and their scope of activity.
- •Particular – певний, специфічний
- •III. Complete the sentences using information from the text.
- •IV. Match each term in the left column with the definition in the right column:
- •V. Answer the questions after the text:
- •What kinds of people make good accountants?
- •I. Read the following words:
- •I. Read the text to find out the qualities that make people good accountants.
- •II. Answer the following questions:
- •III. Join the following pairs of sentences by using:
- •IV. What particular skills do you think different kinds of accountants need?
- •V. Write a brief description of the qualities needed for the accountant's job so that they are mentioned in order of importance, using the following word-combinations:
- •What is the difference bitween bookkeeping and accounting?
- •I. Practice in reading these words:
- •II. Read the text to find out the differences between the terms “accountant” and “bookkeeper”.
- •Comments
- •II. Answer the following questions:
- •II. The nature and purpose of accounting the main users of accounting information
- •I. Read the following words and word-combinations:
- •II. Read the text to find out the needs of different users.
- •Comments
- •V. Answer the following questions:
- •Desirable qualities of financial information
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to find out what sort of qualities accounting information should possess to be useful for users.
- •IV. Rearrange the following sentences to make a text.
- •V. Read the text again to answer the following questions:
- •The types and the titles of accounts
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to find out what sort of accounts different companies have.
- •V. Use the information from the text to complete the sentences.
- •VI. Read the text again to answer the following questions.
- •The ledger – the main book of accountants
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to find out the information about the history of the ledger appearance and its usage in the accounting practice.
- •III. Rearrange the following sentences to make a text.
- •IV. Use the information from the text to complete the sentences.
- •V. Read the text again to answer the following questions:
- •Accountancy in a free-market economy
- •I. Read the dialogue in pairs. Be ready to dramatize it with your group mates.
- •III. The double-entry system the double entry system – the basic method of accounting
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to find out: 1) when the double-entry system was introduced in Britain and what its significance for accounting practices was; 2) what enterprise in Russia used this system first.
- •VI. Read the first paragraph of the text again to decide which of the following statements best expresses its main idea.
- •V. Read paragraph 2, then complete the following statements.
- •Accounting systems
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to find out what factors influence the choice of an accounting system.
- •IV. Read paragraph 1 again. Which of these phrases best serves as a title for it?
- •VI. Read the text again to answer the following questions.
- •IV. Financial statements accounting communication through financial statements
- •I. Practice in reading these words and word-combinations:
- •II. Read the text to find out through what financial statements accounting information is communicated to users.
- •IV. The following sentences are a summary of paragraph 1, but all its statements are in a mess. Put them into a logical order.
- •VI. Answer the following questions.
- •Financial statements analysis
- •I. Practice in reading these words and word-combinations:
- •I. Read the text to find out why the past and present information is important for future decisions.
- •III. Here are six statements about the text. Some of them are true and some are false. Read each statement and then check the text quickly whether it is true. Do one at a time.
- •Accounts and balance sheets
- •I. Read the following words and word-combinations:
- •The balance sheet
- •I. Read the following words and word-combinations:
- •II. Read the text to find out the basic components of a balance sheet.
- •A bank accountant's job
- •I. Read the dialogue in pairs. Be ready to dramatize it with your group mates.
- •Discussion
- •V. Auditing what is auditing
- •I. Answer the questions to part I:
- •I. Answer the questions to part II:
- •I. Answer the questions to part III:
- •II. Find the English equivalents in the left-hand column for the following words:
- •Auditing and auditors
- •Sample auditor's unqualified opinion
- •I. Indicate whether each of the following statements is true or false.
- •II. State which of the following types of opinion an auditor should issue for each example:
- •Discussion
- •VI. Professional terms
- •Vocabulary Practice
- •The work of the accountant
- •Vocabulary to be memorized
- •To gain
- •Momentous
- •What should a modern accountant be like?
- •Vocabulary to be memorized
- •From the early history of accounting
- •Vocabulary to be memorized
- •Vocabulary to be memorized
- •The faculty of accounting and finance at birmingham university
- •Vocabulary to be memorized
- •The distinction between auditing and accountancy
- •Vocabulary to be memorized
- •The role of accounts
- •Vocabulary to be memorized
- •From the history of the double-entry system
- •Vocabulary to be memorized
- •Accounting conventions and principles
- •Vocabulary to be memorized
- •The ledger
- •Vocabulary to be memorized
- •Relationships between financial statements
- •Vocabulary to be memorized
- •A critical appraisal of the balance sheet
- •Vocabulary to be memorized
- •Professional ethics of accountants
- •Vocabulary to be memorized
- •Setting accounting and auditing standards internationally
- •Vocabulary to be memorized
- •What accounting tasks can be done with a help of a computer?
- •Vocabulary to be memorized
- •Some leading accounting organisations of great britain
- •Vocabulary to be memorized
- •Making a career in accounting
- •Vocabulary to be memorized
- •Accounting in the future
- •Vocabulary to be memorized
- •The accounting system of great britain and northern ireland: it's general regulatory scheme in relation to ukrainian accounting
- •Vocabulary to be memorized
- •Check yourself. Choose the best alternative to complete the sentence.
- •Reference literature
- •Contents
- •I. Introduction into Modern Accounting
The faculty of accounting and finance at birmingham university
Vocabulary to be memorized
Bachelor of Sciences (BS) бакалавр наук
basic 1) основний, головний, істотний;
basic principles основні принципи; 2) елементарний, початковий
basic knowledge початкові знання
business context ділове середовище
competence компетентність, здатність
technical competence технічна компетентність
to cover охоплювати, покривати, відноситися
crucial вирішальний, ключовий
distinctive відмітний, характерний; а distinctive feature характерна риса
database база даних
to enjoy а popularity користуватися популярністю
essential істотний; an essential ingredient істотна складова частина
essay есе, нарис; an extended essay просторовий есе
IT facilities устаткування за інформаційними технологіями
insight розуміння, інтуїція; а critical insight украй необхідне розуміння
option факультатив
а topic тема; а topic of your own choosing тема на ваш вибір
а tutorial system система наставництва в університетах (система прикріплення студентів до викладачів)
word processing обробка текстів,
word processing spreadsheet зведена відомість
Read the text to find out what optional courses are available at the accounting and finance faculty of Birmingham University.
The University of Birmingham offers a course in accounting and finance with or without competence in a foreign language. The faculty enjoys popularity in Britain. Despite high entry requirements the number of applicants usually exceeds the number of places available. The well-established four-year programme gets you a BSc in Accounting and Finance.
The first year gives students a basic knowledge of the business context in which accounting takes place. They study subjects such as economics, statistics, law and finance. Accounting and finance are woven into the fabric of our everyday lives and form an essential ingredient in any modern organisation. The students are supposed to get a critical insight into such concepts as "profit and loss", "cost", and “value of money". These terms are widely used in the business world.
The distinctive feature of the first year course is its so called Business Skills Development element. It covers word processing spreadsheets and databases along with a written presentation. All these skills are crucial in the business world.
Second-year work builds on students' basic accounting and finance knowledge. And it completes students' essential business studies with courses in personal management, marketing and business and company law.
It the 3rd year compulsory accounting and finance courses bring technical competence to a high level. Along with this there are options on marketing, taxation strategic management, small business studies and computing. The students must also write an extended essay on a topic of their own choosing.
The personal tutorial system ensures that all students get the attention they need. Teaching is done by lectures and in small classes. There are excellent IT facilities at the University. At the end of the course of studies the students take a degree. After the graduation they work as professional accountants in business, finance and management.
Answer the following questions.
What course does the University of Birmingham offer?
Why does the number of applicants exceed the number of places available?
What knowledge does the first year give?
What subjects do the students of accounting and finance study?
What is the distinctive feature of the first-year course?
What skills are crucial in the business world?
What is the main aim of the second year?
What exactly brings students technical competence in the 3rd year?
What options are there at the faculty?
Where do students work after the graduation from the University?