
- •Методичні рекомендації по вивченню лексичного матеріалу
- •Методичні рекомендації по вивченню лексичного матеріалу
- •Методичні рекомендації по вивченню лексичного матеріалу
- •Мета курсу:
- •Структура курсу
- •Контроль засвоєння знань
- •Мовний матеріал
- •Морфологія
- •Синтаксис
- •Правила читання
- •Тематичний план
- •The english language
- •II. Read and translate the text.
- •III. Answer the questions:
- •Great britian
- •II. Read and translate the text.
- •III. Answer the questions:
- •II. Read and translate the text.
- •III. Answer the questions:
- •The united states of america
- •I. Read and translate the text.
- •Status - a Federal Republic union of 50 states
- •II. Retell the text. Australia
- •I. Read and translate the text.
- •II. Retell the text. New zealand
- •I. Read and translate the text.
- •II. Retell the text. My future speciality (Responsibilities of the Financial Manager)
- •II. Read and translate the text.
- •III. Discuss:
- •Interviewing
- •Weakness недолік, уразливе місце
- •Iі. Read and translate the text.
- •Iiі. Retell the text. Telephoning
- •I. Read and translate the text.
- •II. Make your own dialogue.
- •III. Retell the text. Telephone etiquette
- •Iі. Read and translate the text.
- •Аррlication of computers
- •Iі. Read and translate the text.
- •III. Complete as in the text:
- •What is accounting?
- •I. Study the vocabulary:
- •Iі. Read and translate the text.
- •Iiі. Аnswer the following questions:
- •The field of accounting
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the following question:
- •Bookkeeping and accounting
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the questions:
- •Managerial and financial accounting
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the following questions:
- •IV. Retell the text. Methods of accounting
- •I. Read and translate the text.
- •II. Retell the text. Financial institutions
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Retell the text. So what bookkeepers and accountants do?
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Retell the text. Accountants and balance sheets
- •II. Read and translate the text.
- •Inventory
- •Iiі. Write down the Ukrainian equivalents:
- •IV. Write down the English equivalents:
- •V. Find the answers in the text:
- •Bookkeepers, accountants and controllers
- •II. Read and translate the text.
- •_______________? - They interpret the results of the operations and the plan the future operation of the company.
- •Auditors and their reports
- •II. Retell the text. Taxes and taxation
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •Computers
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the following questions:
- •Financial statements
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the following questions:
- •What is finance?
- •I. Read and translate the text.
- •II. Write out unknown words. Budgeting
- •I. Read and translate the text.
- •II. Retell the text. Organization of financial activity
- •I. Read and translate the text.
- •II. Retell the text. Financial indexes
- •I. Read and translate the text.
- •II. Retell the text. Business letter
- •I. Read and translate the text.
- •II. Write your own business letter based on the sample.
- •Transportation documents
- •I. Read and translate the text.
- •II. Retell the text.
- •I. Read and translate the text.
- •Closing the account
- •Overdraft
- •Investment of capital
- •Presenting a check for payment
- •Payment order
- •Application for credit
- •Delay in payment or non-payment
- •A letter sent when the remittance has not been received
- •Central bank The Bank of England
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the questions using the information from the text.
- •Commercial banks
- •I. Read and translate the text.
- •II. Retell the text. English banks
- •I. Study the vocabulary:
- •Iі. Read and translate the text.
- •Federal reserve system of the u.S.A.
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •Federal Reserve Banks
- •III. Retell the text. Banks of ukraine
- •I. Read and translate the text.
- •II. Retell the text. The national bank of ukraine
- •I. Read and translate the text.
- •II. Retell the text. Types of banks
- •I. Study the vocabulary:
- •Iі. Read and translate the text.
- •Banking services
- •Opening an account
- •II. Read and discuss the dialogue:
- •III. Answer the questions:
- •Functions and characteristics of money
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Study the following words and phrases. Recall the sentences in which they are used in the text. Use them in sentences of your own.
- •IV. Replace the Ukrainian words and phrases by appropriate English equivalents. Translate the sentences.
- •Hryvnia-the official currency of ukraine
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the questions:
- •IV. Translate into English:
- •Financial centres (markets)
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Retell the text. Financial instruments
- •I. Read and translate the text.
- •II. Retell the text. People in accounting profession
- •I. Read and translate the text.
- •II. Retell the text.
- •Insurance companies
- •I. Read and translate the text.
- •II. Retell the text.
- •International finance
- •I. Read and translate the text.
- •II. Retell the text.
- •International trade
- •I. Study the vocabulary
- •II. Read and translate the text.
- •III. Retell the text.
- •International development
- •I. Read and translate the text.
- •II. Retell the text.
- •Vocabulary of business terms and notions
- •Список рекомендованих джерел Основний Підручники та навчальні посібники
- •Додатковий
- •Інтернет-ресурси
III. Answer the questions:
1. What is accounting?
2. What is Bookkeeping?
3. Which is a broader term, bookkeeping or accounting? Explain.
4. What is the difference between bookkeeping and accounting?
Managerial and financial accounting
I. Study the vocabulary:
to provide постачати
to assist допомагати, сприяти
cost accounting виробничий звіт
budget бюджет
customer клієнт
profit прибуток
bill рахунок
ability to pay платіжна спроможність
quarterly report квартальний звіт
II. Read and translate the text.
In more basic terms, accounting is the measurement and reporting to various users (inside and outside the organization) financial information regarding the economic activities of the firm. Accounting can be divided into two major categories: managerial accounting and financial accounting. An accountant working for an organization is likely to do both.
Managerial accounting
Managerial accounting is used to provide information and analyses to managers within the organization to assist them in decision-making. Managerial accounting is concerned with measuring and reporting costs of production, marketing and other function (cost accounting); preparing budgets (planning); checking whether or not units are staying within their budgets (controlling); and designing strategies to minimize taxes (tax accounting).
Financial accounting
Financial accounting differs from managerial accounting because the information and analyses are for people outside of the organization. This information goes to owners and prospective owners, creditors, customers, suppliers, financial analysts so that they can evaluate how well the business works. These external users are interested in organization’s profits, it`s ability to pay its bills, and other financial information. These reports are called financial statements, they relate to the financial position, liquidity (that is, ability to convert to cash), and profitably of an enterprise. Various quarterly reports keep the users more current.
III. Answer the following questions:
1. What is managerial accounting?
2. What is financial accounting?
3. Can you explain the difference between managerial and financial accounting?
IV. Retell the text. Methods of accounting
I. Read and translate the text.
Method of accounting is a system of interrelated methods and techniques by which objects of accounting are displayed and summarized in monetary assessment in order to control the business enterprise.
Accounting exploring his subject with the following methods:
Chronological and systematic observation;
Measurement of economic resources and processes;
Registration and classification;
Summarize the information for reporting.
Methods allow you to generate accounting information for internal and external users.
The method observation and documentation correspond to inventory; measurements carried out by estimation and calculation, registration and classification held in the accounts by double entry, summarize the purpose of reporting is in the balance sheet and financial statements.
Documentation is a way of initial monitoring and recording business transactions in the primary accounting documents. Each business transaction is recorded by a document completed in compliance with certain requirements, which gives it legal effect.
Inventory is a way to check availability inventory and cash by transferring, weighing, tonnage measurement, evaluation of residual assets of the enterprise and comparison with data accounting. This method is a method of monitoring the presence and movement of property, debt, work of financially responsible persons.
Evaluation is a reflection of objects accounting in a single money measure to summarize them in the whole enterprise. By estimate natural and the labor indicators of economic resources transfer into the cost.
Costing is a method of calculating the cost of production or the performed work and provided services. Essence of the method is justifying, determine and allocate costs that belong to a given item costing.
Accounts are the current method of accounting and control for the presence and movement the assets and liabilities of the enterprise.
Double entry is displaying method of economic transactions in the accounts, accounting technology. It consists in double reflection in accounting of every business transaction: one for debit and credit another account is the same amount.
Balance sheet is a way of summarizing and grouping information about the assets of the enterprise in composition and location of sources and their creation to date.
Accounting reports is a method of synthesis and final receipt of the final performance of the company during the reporting period. Reporting make by certain rules and standards based on the data of accounts with a certain system of grouping.
Methodological techniques of accounting are interrelated, complement each other and together represent a single unit – a method of accounting.