- •6.050106 “Облік і аудит” для студентів іі курсу
- •6.050106 “Облік і аудит” для студентів іі курсу
- •Передмова
- •Lesson 1 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Such as; also; of; about; for.
- •Lesson 2 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •About; of; in; with; in accordance; of.
- •Lesson 3 the reading module Read the text: What is an audit?
- •What an Auditor Does
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •To; of; as a whole; to; of; as to.
- •Lesson 4 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Who; from; of; who; to; and.
- •Lesson 5 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Of; with; and; of; and
- •Lesson 6 the reading module
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises
- •The writing module
- •III. Writing exercises:
- •In; of; on; in order to; by
- •Lesson 7 the reading module Read the text: Concept of audit risk
- •Audit risk concepts
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Of; as; always; except for; and; in; due to; of; of.
- •Lesson 8
- •The reading module
- •Read the text: Components of audit risk. Audit risk model
- •Components of audit risk
- •Audit risk model
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Lesson 9 the reading module
- •Audit stages
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Lesson 10 the reading module Read the text: Concept of cognitive decision making
- •Audit activities
- •I. Reading Exercises:
- •The speaking module
- •II. Speaking Exercises:
- •The writing module
- •III. Writing exercises:
- •Of; as; in; to; set of; with; of; in
I. Reading Exercises:
Exercise 1. Read and memorize using a dictionary:
accounting, transaction, insurance, purchase, sales, to evaluate, supplier, employee, tax, measurement, economic activity, profit, managerial accounting, to provide, payroll, monitoring figures, profit margins, inventory turnover |
Exercise 2. Answer the questions:
1) What is accounting?
2) What do transactions include?
3) What is called accounting system?
4) How can accounting be divided?
5) What is managerial accounting concerned?
Exercise 3. Match the left part with the right:
1. Accounting is
|
a) buying and selling of goods and services. |
2. Transactions include
|
b) very important information. |
3. Managerial accounting is used |
c) to provide information and analyses to managers. |
4. Analyses of corporate figures can disclose |
d) the recording, summarizing and interpreting of financial events. |
Exercise 4. Open brackets choosing the right words:
A businessperson is thus able to (take/obtain) needed information about purchases, sales, and other transactions that (give/occur) over a given period of time.
The speaking module
II. Speaking Exercises:
Exercise 1. Describe transactions; accounting system; one purpose of accounting; another purpose of accounting; managerial accounting using the suggested words and expressions as in example:
transactions buying goods, selling of goods, acquiring insurance. example: Transactions include buying and selling of goods and services, acquiring insurance, using supplies.
|
accounting system the method, record, summarize, reports, is called.
|
one purpose of accounting to help, evaluate, financial condition, operating performance, make decisions.
|
another purpose of accounting to report, financial information, firm, owners, creditors supplies, tax purposes.
|
managerial accounting
is concerned, measuring, reporting costs, planning, controlling, minimize, tax accounting.
Exercise 2. Ask questions to the given answers:
1) Question: ___________________________________________ ?
Answer: In more basis terms, accounting is the measurement and reporting to various users financial information regarding the economic activities of the firm.
2) Question: ___________________________________________ ?
Answer: Monitoring figures such as profit margins, unit sales, travel, expenses, cash flow, inventory turnover, and other such data is critical to the success of a firm.