- •I. Practise the pronunciation of the following words:
- •II. Before you read the text answer the following questions:
- •III. Read and memorize the words and word-combinations:
- •IV. Text a What is accounting
- •The functions of an accounting system
- •The distinction between accounting and bookkeeping
- •V. Answer the questions on the text above:
- •VI. Find equivalents:
- •VII. Match the following terms with their definitions:
- •VIII. Fill the blanks with proper prepositions or adverbs if necessary:
- •IX. Write derivatives of the following verbs:
- •X. Act as an interpreter for s. And a.
- •XI. Translate into English:
- •XII. Before reading and translating the text memorize the following words and word-combinations:
- •XIII. Text b The work of accountants
- •XIV. Find the equivalents:
- •XV. Fill in the blanks from the words below. Translate the sentences into Ukrainian:
- •XVII. Answer the following questions:
- •XVIII. Translate the following sentences with modal verbs into Ukrainian:
- •XIX. Supply the necessary modal verbs to the following sentences:
V. Answer the questions on the text above:
1.How can you define accounting?
2. Who needs some knowledge of accounting?
3.What is the purpose of accounting?
4.Why is accounting called the language of business?
5. What are the main functions of an accounting system?
6. Who uses accounting information?
7.What is the difference between accounting and bookkeeping?
8. What does a bookkeeper perform?
VI. Find equivalents:
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VII. Match the following terms with their definitions:
1.outsider 2.creditor 3.investor 4.business executive 5. accountant 6. debitor 7. management
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a. a person or enterprise that owes a debt b. someone who does not belong to a particular company or organization c. someone whose job is to keep and check financial accounts d. those people who collectively or individually are responsible for running a business organization e. someone who invests money to a company business or bank in order to get a profit f. a person or enterprise whom a debt is owed g.someone who has an important job as a manager in a company or business |
VIII. Fill the blanks with proper prepositions or adverbs if necessary:
1. Accounting is often called (1) ….. «the language (2) …… business ».
2 Accounting is used (3) ……. measuring, describing and interpreting (4) ……. economic activity (5)…….individuals, business,
governments and other entities.
3. Often people must supply personal accounting information in order (6)…… purchase a car or home, to qualify (7) …… a college
scholarship.
4. An accounting system is to create a systematic record (8) …… the daily business activity, (9) ……terms of money.
5. To keep books is to record information, and a bookkeeper is one who records information either (10) ….. a computer or manually or
(11) ….. a bookkeeping machine.
6. The accounting information is primarily provided (12)…… reports and is intended to be useful (13)…… making economic
decision.
7. A computer can accept and store accounting data, sort and rearrange it, prepare reports from the data very (14) …. and (15) ……
little or no human intervention.