- •Introduction
- •Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented.
- •3. Choose the title for the text from the given below or suggest your own.
- •4. Answer the following questions.
- •5. Match the word to its definition.
- •6. Complete the sentences with one of the words given below.
- •7. Compose a cinquain that describes your future job or anything connected to it.
- •8. Be ready to tell about the following:
- •9. Work in pairs. Imagine you are the owners of the accounting museum. Make a record of its holdings and compare it with your partners’. Try to describe it. The questions below will help you.
- •Grammar review
- •1. Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented.
- •3. Choose the title for the text from the given below or suggest your own.
- •4. Find the answers to the following questions.
- •5. Match the word to its definition
- •6. Complete the sentences with one of the words given below.
- •7. Annotate the text using the phrases from page 165.
- •Grammar review
- •Words and expressions to remember
- •Language check
- •Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Accounting in ancient egypt, china, greece and rome
- •3. Find the answers to the questions.
- •4. Match the word to its definition.
- •5. Match the sentence beginnings to the sentence ends.
- •6. Complete the sentences using the appropriate word from those given in brackets.
- •8. It is known that Chinese was the first nation to introduce paper money (Ninth Century ad).
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented.
- •3. Choose the title for the text from the given below.
- •4. Find the answers to the following questions.
- •5. Match the word to its definition.
- •6. Complete the sentences with one of the words given below.
- •8. Match the symbol to the word in the box.
- •Grammar review
- •Words and expressions to remember
- •Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Luca pacioli – father of accounting
- •3 . Find the answers to the following questions.
- •4. Match the word to its definition.
- •Grammar review
- •1. Language check
- •Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Scotland – birthplace of the modern profession
- •3. Find the answers to the following questions.
- •4. Match the word to its definition.
- •5. Complete the sentences with one of the words given below.
- •Grammar review
- •Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Josiah wedgwood and the genesis of modern cost accounting
- •3. Find the answers to the following questions.
- •4. Match the word to its definition.
- •5. Which of the following sentences correspond to the text content?
- •6. Annotate the text using phrases from page165.
- •8. In small groups discuss these points:
- •9. Write a list of your goals for the next 10 years. Compare it with your partner’s? Answer the following questions:
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented.
- •3. Choose the title for the text from the given below.
- •4. Accounting in the usa
- •4. Match the word to its definition.
- •5. Which of the following sentences correspond to the text content?
- •6. Complete the sentences with one of the words given below.
- •7. Match the sentence beginnings to the sentence ends.
- •8. In small groups discuss the following points:
- •9. Be ready to tell about the world largest bankruptcies. Work in small groups and decide the roots of these bankruptcies.
- •10. Good dictionaries provide a lot of information about how the words are used. Say what the signs in the box mean.
- •Grammar review
- •Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Fields of accounting
- •3. Answer the following questions.
- •4. Match the word to its definition.
- •5. Complete the sentences with one of the words given below.
- •10. Quiz: Is Accounting Right for You?
- •Words and expressions to remember
- •Grammar review
- •1. Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Nature of the work
- •3. Which of the following sentences correspond to the text content?
- •4. Find the answers to the following questions.
- •6. Match the word to its definition.
- •7. Complete the sentences with one of the words given in brackets.
- •8. Can you identify which of the following are business transactions and which are not. Then turn to page 153 and check your answers.
- •9. Just for fun. Read the joke. Can you continue?
- •10. Match the words to the questions and complete a crossword. Do not make blanks between the words in word combinations.
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Specific job duties
- •3. Make the plan of the text choosing from the following points.
- •4. Find the answers to the following questions.
- •5. Which of the following sentences correspond to the text content?
- •6. Complete the sentences with one of the words given below.
- •7. Give the definitions to the following jobs:
- •8. Write your future job description. Use the example below.
- •Grammar review
- •Words and expressions to remember
- •Language check
- •Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented.
- •3. Choose the title for the text from the given below or suggest your own.
- •4. Find the answers to the following questions.
- •5. Which of the following sentences correspond to the text content?
- •6. Complete the sentences with one of the words given in brackets.
- •7. Match the word to its definition.
- •8. Talk about working conditions at your company (or at a company you know well). Use must and mustn’t. Tell each other about the following:
- •9. Take turns to ask and answer questions about your obligations. Use questions below and invent your own questions.
- •11. Work in pairs. Practise doing a survey interview for the company. Ask and answer questions given below.
- •Grammar review
- •1. Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented.
- •7. Complete the sentences with one of the words given in brackets.
- •8. Test yourself.
- •9. In 1996, Warren, Fess, & Revees called accounting the "language of business". Do you agree on this point? Give you reasons.
- •10. Work in small groups and discuss the following:
- •11. Be ready to tell about an invention that has changed the accounting (paper, ink, pen, computer, telephone, Internet, etc.). Answer these questions.
- •Grammar review
- •1. Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented.
- •4. There are a number of essential business entries used on a balance sheet. Use the words listed below to decide which type of entry fits the definition.
- •6. Look at the two simplified accounting statements. Find the terms which mean the following:
- •7. Which of the items below are Royce’s` fixed assets? Explain your choice.
- •8. Complete the crossword matching the words given in the box to their definitions.
- •Grammar review
- •Match the sentences.
- •Words and expressions to remember
- •Language check
- •Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. The income statement
- •3. Find the answers to the following questions.
- •4. Match the words having similar meaning.
- •5. Look at the groups of words and say which one does not belong?
- •6. Madera Company has been in operation for 5 years. Following is selected data taken from the accounts of Madera Company. Use this data to determine the net income for its most recent year.
- •7. Presented below are selected columns from the accounting transaction worksheet of the McClung Company for September.
- •8. Match the words to the questions and complete a crossword. Do not make blanks between the words in word combinations.
- •Grammar review
- •Read and translate the quotations.
- •1. Language check
- •Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Automobile expenses
- •Mileage
- •Other important things to watch out for
- •3. Which of the following sentences correspond to the text content?
- •4. Answer the following questions.
- •5. Match the word to its definition.
- •6. Say which of the following can be referred to business use?
- •8. A company is going to forward some large components to a customer. Make inquires by phoning the partner’s company. Use the information given in the box.
- •10. Your company is reviewing its policy for business travel arrangements and expenses. Study the proposals below. What will happen if you implement them?
- •Henderson Electronics plc
- •Grammar review
- •Read and translate the quotations. Can you explain them?
- •Language check
- •Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. The workbook
- •Which of the following sentences correspond to the text content?
- •4. Find the answers to the following questions.
- •5. Match the word to its definition.
- •If not give your own advice how to control the email that floods your inbox.
- •If you have at least one “No”, you should continue to develop your employability skills.
- •Words and expressions to remember
- •Grammar review
- •Language check
- •Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. The general ledger
- •3. Look through the text and find the word that means the same as:
- •4. Answer the following questions.
- •5. Do you agree that gl is the heart of the accounting system? Think and say what other tools besides the gl are necessary for the accountant’s work. What are they for?
- •6. Make words from the jumbled letters and match them to the definitions on the left.
- •7 . Posting to a General Ledger Quiz. Match the items in the left and right columns. Then turn to page 153 and check your answers.
- •7. Match the words to the questions and complete a crossword. Do not make blanks between the words in word combinations.
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Adjusting entries
- •9. Complete the bill of exchange below with the following information:
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Accounting software
- •3. Find the answers to the following questions.
- •4. Look through the text and find the word that means the same as:
- •5. Complete the sentences using one of the verbs given below.
- •Write a composition which answers the following questions:
- •In small groups discuss the following:
- •8. This simple test will show how good you are at ms Office.
- •Grammar review
- •Read and translate the quotations. Give your comments.
- •Words and expressions to remember
- •1. Language check
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Cash flow statement
- •3. Find the answers to the following questions.
- •4. Match the word to its definition.
- •5. Complete the sentences with one of the words given below.
- •Count the total cash flow. Explain your actions.
- •7. When you are short of time you have to find the information quickly in business letters. Look through the letter below and answer the questions.
- •8. Write a letter in full-block, block and semi-block formats using the information below.
- •9. Vocabulary quiz. Match each statement with the proper term.
- •Grammar review
- •Grammar review
- •Words and expressions to remember
- •1. Suffixes. Match the definitions on the right to the words on the left.
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Sunk costs
- •3. Find the answers to the following questions.
- •4. Match the word to its definition.
- •5. Complete the sentences with one of the words given below.
- •6. Read the example below and decide on the most rational decision. Give your reasons.
- •7. Put the following sections of the formal business complaint letter to a phone company into order.
- •Grammar review
- •Words and expressions to remember
- •Match the adjective on the left to the noun on the right.
- •2. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented.
- •Income tax
- •3. Find the answers to the following questions.
- •4. Match the word to its definition.
- •5. Complete the sentences with one of the words given below.
- •6. Read the small text explaining how to calculate taxes. Calculate the effective rate. Give your reasons.
- •7. Do a sum. Give your reasons.
- •8. Match the word and its possible definition.
- •If there is any other information you need, please do not wait to contact us at the above e-mail address.
- •10. Replace the word get or the expression with get with a more appropriate word from the list below. Change the form of the verb where necessary.
- •Grammar review Simple Past / Past Continuous
- •Insert the following past continuous fragments into the above story:
- •Using the words in parentheses, complete the sentences below with the appropriate tenses
- •Words and expressions to remember
- •1. Complete the sentences using the appropriate word. What parts of speech are they?
- •Read the verbs below. Check you know their translation. Consult the dictionary if necessary. Then devide the verbs into two groups: synonyms and antonyms for depreciate.
- •3. Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. Depreciation
- •4. Find the answers to the following questions.
- •5. Match the word to its definition.
- •7. Do a sum. Give your reasons.
- •8. Complete the sentences with lack or lack of. Be attentive to the form of the verb used.
- •Mapvertise 317, Canton Road Seatle
- •Tel/Fax 2235 2449 www.Mapvertise.Com.
- •28 July 2007
- •Mr. J. Wong Fortune Tours
- •171, Choi Hung Road Hong Kong
- •Dear Mr Wong
- •Enquiry about Local Tours
- •Please send me details of the local tours your company provides. I am especially interested in one-day tours.
- •Your tours were recommended by Mr. K.Davidson of Fortune Trading. Like him, I am planning a social outing for my staff members.
- •I look forward to hearing from you.
- •Yours sincerely
- •David Brown
- •David Brown
- •General Manager
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •Read the text. Check you know the words and phrases in bold type which may be helpful for understanding in the dictionary supplemented. The need for international accounting standards
- •3. Look through the text again. Find the acronyms. What words are they formed from?
- •4. Find the answers to the following questions.
- •5. Look through the text and find the word that means the same as:
- •6. Which of the following sentences correspond to the text content?
- •7. Annotate the text using the phrases from page 165.
- •8. Make a report for the international conference, devoted to the problem of accounting standards. Choose from the topics below. Be ready to ask questions to the other speakers.
- •10. Actions Speak Louder than Words: a Customs & Manners Quiz
- •11. Do you know what these international symbols mean? What are the international symbols for?
- •Words and expressions to remember
- •Grammar review
- •1. Language check
- •2. Choose the best word to form compound nouns.
- •3. Read the text. Check you know the words in bold type which may be helpful for understanding in the dictionary supplemented. Russian accounting standards
- •4. Find the answers to the following questions.
- •5. Which of the following sentences correspond to the text content?
- •6. Look through the text and find the word that means the same as:
- •7. Complete the sentences using one of the words given below.
- •8. Work in small groups and discuss these points:
- •Grammar review
- •Words and expressions to remember
- •Language check
- •Read the text. Check you know the words in bold type which may be helpful for understanding in the dictionary supplemented.
- •3. Look through the text and find the word that means the same as:
- •4. Which of the following sentences correspond to the text content?
- •What is forensic accounting?
- •What's required to become a forensic accountant?
- •Why is forensic accounting the hottest area of accounting and rated as one of the most secure careers for the future?
- •6. Complete the sentences using one of the words given below.
- •7. Comment the quotation “Accountants look at the numbers. Forensic accountants look behind the numbers”.
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •2. Read the text. Check you know the words in bold type which may be helpful for understanding in the dictionary supplemented. The future of accounting
- •3. Look through the text and find the word that means the same as:
- •4. Which of the following sentences correspond to the text content?
- •6. Complete the sentences using one of the words given below.
- •7. Work in small groups. Discuss the following points:
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •Opportunity knocks
- •3. Read the article. Check you know the words in bold type which may be helpful for understanding in the dictionary supplemented.
- •4. Look through the text and find the word that means the same as:
- •5. Which of the following sentences correspond to the text content?
- •7. Complete the sentences using one of the words given below.
- •8. Different reasons can make people to change their jobs. Read the following statements and put them in order of importance for you. Explain your choice.
- •9. You decided to change your job. You are offered to take positions in some companies. What factors will influence your choice. Choose from the list below or give your own ones.
- •10. Read the statement below. Do you agree with it? Give your arguments.
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •Core skills: what is an accounting major expected to be good at?
- •3. Look through the text and find the word that means the same as:
- •4. Answer the following questions.
- •5. Complete the sentences using one of the verbs given below.
- •6. Work in small groups and discuss what personal qualities an accountant should possess. Explain why? Choose from the given below and add your own.
- •7. Write a resume. Follow the scheme below:
- •Read the job application letter below. Write your own letter using this letter as a model.
- •7. How do you dress for the interview?
- •8. How do you respond to questions in the interview?
- •9. How do you choose your references?
- •10. When do you send thank you notes?
- •11. Fill the blanks with proper prepositions if necessary.
- •Grammar review
- •Words and expressions to remember
- •1. Language check
- •2. Read the Internet article. Check you know the words in bold type which may be helpful for understanding in the dictionary supplemented. A life that's less ordinary
- •3. Match the word to its definition.
- •4. Answer the following questions.
- •Fill in the gaps in the text choosing from the words on the right. Then turn to page 153 and check yourself.
- •Look at Figure describing the product sales in the three markets in the last 12 months, then complete the text with an appropriate information.
- •12. Just for fun. Read the joke.
- •Grammar review
- •Words and expressions to remember
- •Language check
- •2. Some words are not spelled the same in American variant. Look at the words in the box and spell them in English. Translate these words.
- •3. Read the Internet article. Check you know the words in bold type which may be helpful for understanding in the dictionary supplemented. Accounting's big gender switch
- •4. Look through the text and find the word that means the same as:
- •5. Find the answers to the following questions.
- •6. Complete the sentences with one of the words given below.
- •7. Which of the following sentences correspond to the text content?
- •8. Work in small groups and discuss the following points:
- •9. Read the General Tips on Appearance for those involved in business. What else can you add?
- •11. Be ready to develop the following theses. You can choose any topic you like.
- •12. Just for fun. Read the joke.
- •Grammar review
- •Words and expressions to remember
- •Answer keys
- •6 Unit (новый)
- •Vocabulary
- •Some tips on making an annotation
- •Elements of an annotation:
- •Some useful phrases for annotation
- •Word formation in english
- •References
- •Contents
Grammar review
Talking about the past
Complete the following dialogue using the past simple or the present perfect. Practise the dialogue in pairs.
|
Ms Leach |
So, Mr. Douglas, you are interested in the history of accounting. Why (did you choose/have you chosen) this aspect? |
|
|---|---|---|---|
|
Mr. Douglas |
The matter is that my parents (have been/were) accountants. Being a historian, I (decided/ have decided) to make a research in the history of accounting. |
|
|
Ms Leach |
(Have you ever thought/did you think) of becoming an accountant? |
|
|
Mr. Douglas |
Yes I (did/have). But life is not a rehearsal, and I (have made/made) the right choice. |
|
|
Ms Leach |
Do you think accounting changed much nowadays? |
|
|
Mr. Douglas |
In some ways accounting (did not change/hasn’t changed) since Paciolli wrote the first textbook in 1494. On the other hand, accounting (led/has led) the information revolution. |
|
|
Ms Leach |
Can you predict the future of the profession? |
|
|
Mr. Douglas |
Accountants (have invented/ invented) writing, (developed/have developed) money and banking, (have helped/helped) develop the capital markets and promote computer revolution. I think all important inventions of future will be somehow connected with this profession. |
|
|
Ms Leach |
Thank you, Mr. Douglas. Hope, you write a vivid page in the history of accounting! |
|
Explain the difference in use of the past simple or the present perfect.
I have always wanted visit Greece so I am planning a trip for next spring. 2. The archiologists made a statement about the discovery yesterday. The archiologists have made a statement about the discovery. This is causing the press to ask a lot of unwelcomed questions. 3. The project absorbed all the money. Too bad. The project has absorbed all the money so we can’t give you anymore!
accounting
accountant ancient
artifacts
avoid
bankruptcy
double
entry entrepreneur fuel
merchant
overestimate participate
Words
and expressions to remember
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1. 2
1. Language check
Trace the origin of the word transaction. Complete the sentences using the appropriate word. What parts of speech are they?
-
transact - transactions - transaction - transactor - transactional
… is someone who conducts or carries on business.
It was necessary for commercial … to be documented even in ancient times.
They hold a meeting to discuss … matters.
Smith and Son … all accounting affairs.
The ... of the Kent Archeological Society were presented to the Public at the annual meetings.
