Unit 1.

• Lesson1. The Present Indefinite Tense.

• Lesson 2. The Past Indefinite Tense

• Lesson 3. The Present Continuous Tense.

Grammar Exercises

Lesson 1.

I. Open the brackets using the Present Indefinite Tense.Translate into Ukrainian.

1. Bookkeepers first (to record) all the appropriate figures – in the books of original entry.

2. The Ledger (to show) all the expenditures and all the earning of the company.

3. Many accountants (to have) special certificates after they (to pass) examinations in Institute of Accountants.

4. Junior employees often (to practice) accounting and (to take) the examinations.

5. Controllers (to interpret) the results of the operations, plan and recommend future actions.

II. Translate into English.

1 Бухгалтера часто мають справу з податками, потоком готівки, а також з грошовими надходженнями та різними діловими угодами компанії. 2. На базі всіх кінцевих підрахунків в головній бухгалтерській книзі, бухгалтера підготовлюють спробний баланс.3. Бухгалтер повинен визначити шляхи подальшого успішного росту компанії. 4. Робота ревізора звітності дуже складна. 5. Головною посадовою особою великої компанії є контролер, який є відповідальний за оцінювання діяльності компанії.

III. Make your own dialogue using the following words.

Taxes sophisticated

Transaction executive

Responsibility bookkeeper

IV Fill in the blanks with appropriate verbs Use them in the Present Indefinite Tense. To record, to practice, to interpret, to post.

1. The totals of each book of original entry bookkeeper _______into the proper page of the Ledger.

2. The account’s responsibility is to analyze and __________ the data in the Ledger. 3. It’s not necessary to have a certificate _________ accounting.

4. Bookkeeper first __________ all the figures in the books of original entry.

Look at the pictures. Ask and answer the question as in the model:

Model: A. what’s the weather like today?

B. It’s hot and dry.

Sunny and hot rainy and foggy frosty and snowy cloudy and windy

Lesson 2.

I. Refer the following statements to the Past Indefinite Tense.

1. The work of the accountant is said to be diverse in nature but basically it deals with recording, summarizing, analyzing business transactions in books of accounts. 2. There is usually an unlimited supply of data available in the enterprise. 3. Great and momentous changes are known to have taken place over recent years. 4. The modern accountant begins to play important role in business activity. 5. He acts as an adviser to management and helps the latter in decision – making. 6. By providing vital information to the management the accountant enables them to assess their own performance.

II. Give the equivalents to the fallowing verbs:

To deal
To determine
To post
To lead
To earn
To sell
To pay
To buy