- •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
Check yourself. Choose the best alternative to complete the sentence.
1. It's up to the accountant to ____ the various financial statements.
a) interpret; b) intercept; c) invent; d) translate.
2. The bookkeeper keeps a record of every financial ____.
a) action; b) transaction; c) entry; d) transcription.
3. It’s essential to ____ the invoice number in any correspondence.
a) estimate; b) quote; c) say; d) tell.
4. The____ of the invoice goes to the customer, another copy goes to Sales, and we keep the other one here in Accounts.
a) photocopy; b) issue; c) top copy; d) account.
5. We're in ____ with our supplier over this invoice so don't pay it until you hear from me.
a) argument; b) dispute; c) agreement; d) distress.
6. We send a ____ to customers who haven't settled their accounts.
a) reminder; b) remainder; c) remembrance; d) memory.
7. If these figures could be ____ into parts and labour it would make them easier to understand.
a) set up; b) broken down; c) rounded up; d) laid down.
8. This company has a weekly ____ of about £100,000.
a) pay; b) payroll; c) salary; d) wage.
9. Buying that new machinery has seriously ____ our reserves.
a) depreciated; b) depleted; c) depressed; d) deprived.
10. By examining the balance ____ and other documents we were able to find out that the company was not doing as well as they claimed.
a) slip; b) ledger; c) account; d) sheet.
11. Surely we can set some of these expenses ____ tax.
a) against; b) for; c) on; d) from.
12. The rent for the office is already 3 months ____ !
a) overtime; b) in the red; c) in demand; d) overdue.
13. Due to the economic climate we have had to ____ more bad debts
this year than ever before.
a) tell off; b) write off; c) find out; d) note down.
14. Do they have enough working ____ to keep trading?
a) capital; b) expenses; c) accounts; d) currency.
15. Such items as buildings and machinery are known as ____ assets.
a) current; b) hidden; c) fixed; d) liquid.
Check your answers:
1. a), 2. b), 3. b), 4. c), 5. b), 6. a), 7. b), 8. b), 9. b), 10. d), 11. a), 12. d),13. b), 14. a), 15. c).
Reference literature
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Антонов О.И. Английский язык для бизнесмена: Учебное пособие. - М: Информпечать при участии Верхневолжского Института предпринимательства, 1991.-112с.
Довгорук Л.Я. Англійська мова: Підручник для студентів вищих навчальних закладів. К.: ІАМЦАУ „Статус”, 2003.
Любимцева С.Н., Коренева В.Н. Курс английского языка для финансистов: Учебник – М.: ГИС, 2002. – 384 с.
Мюллер В.К. Англо-русский словарь – 22-е изд., стер. – М.: Рус. яз., 1989. - 484 с.
Плюхина З.А. Английский для бухгалтеров и аудиторов: Учебник – М.: ГИС, 2002. – 386 с.
Попов Є.Ф., Балла М.І. Великий українсько – англійський словник – 2 вид., випр. та доп.- К.: Чумацький Шлях, 2003. – 636 с.
Практикум по деловому английскому языку: Учеб.-метод. Разработка / Сост. Е.В.Гринько. – К.: МАУП, 2000. – 264 с.: ил.
Словник. Англійсько-український. Українсько-англійський: Посібник для загально освіт. шк. та вищ. навч. закладів/ Упоряд.: С.А. Коваль та ін. – Ірпінь: ВТФ „Перун”, 1994. 464 с.
Сучасний російсько – український українсько – російський словник : 30 000 слів + граматика / Укладач М.А. Тищенко. – Донецьк: ТОВ ВКФ „БАО”, 2003. - 283 с.
Шевелева С. А., Стогов В. Е. Основы экономики и бизнеса: Учеб. пособие. – 2-е изд., перераб. и доп. – М.: ЮНИТИ, 1999. – 515 с.; ил.
Шпак В.К., Мустафа О.О., Бондар Т.І. та ін. Англійська для економістів і бізнесменів: Підручник / за ред. В.К Шпака. – К.: Вища шк., 2001. - 2001. – 223 с.
All About Accounting. / All-Ukrainian Professional Accounting Newspaper. - №1 – 2001.
Kaluza H.J. Introductory College Accounting (University of Western Ontario). – McGraw – Hill Ryekson Limited, 1980
Nelson T., Accelerated accounting. A Managerial Approach. – Goodyear Publishing Company, Inc., 1971.
Oxford dictionary of Business English for learners of English / Edited by Allene Tuck. – Oxford University Press, 1993.