1. Виїзд за кордон. Подорож різними видами транспорту

2. Контракт. Умови контракту

3. Фінансування

4. Маркетинг

5. Кредитування

6. Ціноутворення

7. Банківська система Англії

8. Банківська система України

9. Грошова система

10. Обслуговування в готелях

11. Персонал фірми

12. Реклама та просування товару

13. Національна кухня Англії

14. Національна кухня України

15. Економіка Англії

16. Економіка України

17. Обслуговування в закладах громадського харчування

18. Види підприємств. Товариство

19. Сучасні комп’ютерні технології. Інтернет

20. Менеджмент

21. Види підприємств. Корпорація

22. Маркетингові операції

23. Біржі та акції

24. Види підприємств. Одноосібна власність

25. Основи бухгалтерського обліку

26. Аудит

27. Імпорт та експорт в економіці України

28. Імпорт та експорт в економіці Англії

29. Збут. Канали збуту

30. Мій улюблений вид подорожі

Credit and crediting.

Credit is transactions between two parties in which one (the creditor or lender) supplies money, goods, services, or securities in return for a promised future payment by the other (the debtor or borrower). Creditor is someone who money is owed to. Debtor is someone who owes money.1 Credit given is an indication of trust in that person to pay for the goods given or money lent. Credit transactions normally include the payment of interest to the lender. Credit may be extended by public or private institutions to finance business activities, agricultural operations, consumer expenditures, or government projects. Most modern credit is extended through specialized financial institutions, of which commercial banks are the oldest and most important. The lender must judge each loan he makes on the basis of the character of the borrower (his intention to repay), his capacity to repay (based on his potential for earning income), and his collateral (property or other goods that you promise to give someone if you cannot pay back the money they lent you). Loan is an amount of money that you borrow from a bank. Customers and lenders may publicly regulate the terms of credit transactions to prevent abuses.

Auditing

Auditing is an accounting function that involves the review and evaluation of financial records of a company. It is done by auditors. These reviews are called audits. 

Outside/external audits are a normal and regular part of business practice. In addition, many corporations maintain a continuous internal audit by their own accounting departments. They review operating procedures and financial records and report to management on the current procedures and financial records and report to management on the current state of the company’s fiscal affairs. The internal auditors make suggestion to management for improvements in the standard operating procedures and check the accounting records. 

Independent auditing is done by accounts who are not employees of the organization whose books they examined. The independent accountant is almost always a CPA. Independent accountants review the business’s operating activities they examine financial statements and the accounting records.

Auditing consists of paperwork, inventory, (stock-taking), accounting records, evaluation, calculation, accounts, balance keeping.    

Paperwork involves company’s activity information on the different data carrier which enable it legal force.  Inventory is a mean of checking values according to the auditing. Accounting records mean the control of the enterprise property. Evaluation means evaluation enterprise assets into money measure.

Calculation is mean of calculation real price. Real price is the determined price of the produced product. Balance keeping is the keeping information of the enterprise assets and its formation. Accounting records is the system of the indexes which show financial   activity of enterprise.      

Financing Business

Most money used by business comes from the sale of its products and services. Since these funds come from within the firm they are described as internal funds. The rest must come from outside, or external funds.

As a firm sells its products or services, it receives money, which it uses to meet its expenses. One of these expenses, depreciation, represents the cost of replacing assets (like tools, machinery, and buildings) that wear out. Typically, business use internal funds to cover the cost of depreciation.

Business loans are generally classified as either short-term or long-term loans. For short-term loans, the principal (the amount borrowed) must be repaired within one year. Long-term loans mature (come due) in more than a year.

Short-term loans are used to finance the everyday costs of doing business, such as payrolls, raw material and merchandise. Long-term loans are more likely to be used to purchase equipment, buildings and other high cost items.

All corporations issue common stock; some, however, also issue preferred stock. Unlike common stockholders, preferred stockholders usually do not have voting rights.

A security exchange is a market where brokers meet to buy and sell stock and bonds for their customers. The largest of the securities exchanges are the New York Stock Exchange and the American Stock Exchange.

There is some risk of default (failure to pay interest or principal) on the bonds of even the strongest corporations. For this reason many people invest in mutual funds . mutual funds are corporations that sell stock and use the proceeds to invest or speculate in the security markets.

Two of the most important pieces of information contained in every prospectus and annual report are the balance sheet and the income statement. The balance sheet summarizes a corporation’s assets, what it owns; its liabilities; what it owes; and its net worth, the difference between the two sums at a given time. The income statement summarizes a firm’s revenues, costs, and difference between the two (profit and loss) over a period of time.

MONEY

Money and its functions. Money is a commodity commonly accepted as a medium of economic exchange. The idea of money as a universal equivalent is familiar to us since our childhood. Money circulates from person to person and country to country, thus facilitating trade, and it is the principal measure of wealth. Money has four functions: [1] to serve as a medium of exchange, a commodity universally accepted in exchange for goods and services and for the discharge of debts or for the dis­charge of contracts; [2] to act as a unit of account, the unit that makes the operation of the price system possible and provides the basis for keeping accounts and calculating cost, profit, and loss; [3] to serve as a standard of deferred payments, the unit in which loans arc made and future transactions arc fixed: and [4] to provide a store of wealth, a convenient form in which to hold any income not immediately required for use.