
- •Part iі
- •Lesson 1 Agriculture. The branch structure
- •Lesson 2 Agriculture In Ukraine
- •Lesson 3 Agriculture in Great Britain
- •Lesson 4 Economics. “What is Economics about?”
- •Lesson 5 Economics. Microeconomics. Macroeconomics
- •Lesson 6 Economy of Ukraine
- •Lesson 7 Economy of Great Britain
- •Lesson 8 Accounting. The purpose of accounting
- •Lesson 9 The essence of the accounting
- •Lesson 10 The principles of accounting
- •Lesson 11 The subject of accounting
- •Lesson 12 The method of accounting
- •Lesson 13 Accounting documents
- •Lesson 14 Classification of accounting documents
- •Lesson 15 Balance sheet
- •Lesson 16 Balance sheet. Sections and articles of the balance
- •Lesson 17 Bookeeping accounts
- •Lesson 18 Kinds of activity enterprises
- •Lesson 19 The economic processes
- •Lesson 20 Financial results of enterprise activity
- •Lesson 21 Accounting Registers
- •Lesson 22 The forms of accounting
- •Lesson 23 Financial Reporting
- •English-Ukrainian Vocabulary
Lesson 13 Accounting documents
Ex. 1. Read and translate the text.
Accounting documents
The document is a written proof of performance of economic operation in fact or a written instruction on the right of its implementation. The method of registration the economic operations by the documents is called documentation. It is an important element of the accounting method. It is for the primary observation for the economic operations and is an obligatory condition for the reflection them in the account. However, the importance of documentation in the economic activity of enterprises is not only limited to the fact that it is used to justify accounts. It plays an important role in the management by the enterprise activity. In the form of the relevant documents the orders are given for the performance of economic operations. The documents are of practical importance for the preliminary and further control for the expediency and legality of economic operations, observe of the state discipline. Preliminary control is performed by the executives. Further control is performed by the accounting workers, as well as employees of tax, financial and audit bodies. Documents have important value to ensure the control for keeping of property management, its rational use. The use of cash, the implementation of the calculations on the basis of duly executed documents prevent abuse by officials. The documents have legal value as written evidence of the implementation of economic operations, and therefore are used by the judicial authorities during considering of the economic claims. Documents are used in the analysis of economic activities for financial control, auditing and documentary audits.
VOCABULARY:
proof expediency
instruction legality
implementation observe
primary executives
observation duly executed
obligatory prevent
however abuse
justify evidence
relevant therefore
preliminary claim
Ex. 2. Answer the questions.
What is a document?
What is documentation?
Does the documentation play an important role in the management by the enterprise activity? Why?
Where does the documentation play a practical importance?
Who performs a preliminary control?
Who performs a further control?
Where are the documents used?
Ex. 3. Translate the word combinations into English.
Письмовий доказ, економічна операція, письмове розпорядження, метод реєстрації, важливий елемент, метод бухобліку, первинне спостереження, обов’язкова умова, важливість документації, діяльність підприємства, відповідні документи, практичне значення, попередній контроль, подальший контроль, доцільність економічних операцій, законність економічних операцій, державна дисципліна, керівні працівники, ревізійні органи, раціональне використання, використання грошових коштів, здійснення розрахунків, належно оформлені документи, судові органи, економічний позов.
Ex. 4. Find the Ukrainian equivalents of the following word combinations.
Accounting method, enterprise activity, further control, rational use, primary observation, obligatory condition, method of registration, relevant documents, the use of cash, duly executed documents, audit bodies, written evidence.
Письмовий доказ, діяльність підприємства, відповідні документи, обов’язкова умова, подальший контроль, метод бухобліку, судові органи, метод реєстрації, раціональне використання, належно оформлені документи, первинне спостереження, використання грошових коштів.
Ex. 5. Form the nouns from the following verbs and translate them.
Observe, prove, implement, justify, prevent, perform, register, reflect, ensure, calculate, execute, consider.
Ex. 6. Retell the text.