- •Isbn 978-966-337-345-4
- •Contents
- •Передмова
- •Unit 1 the history and future of accounting
- •Text 1 from the early history of accounting
- •Text 2 from the history of the double-entry system
- •Text 3 the faculty of accounting and finance at birmingham university
- •Text 4 the faculty of accounting at the moscow university of consumer cooperatives
- •Text 5 some leading accounting organizations of great britain
- •Text 6 accounting in the future (Part a)
- •Accounting in the future (Part b)
- •Text 7 the double entry system – the basic method of accounting
- •Unit 2 making a career in accounting
- •Text 1 accounting profession
- •Text 2 making a career in accounting
- •Text 3 the work of the accountant
- •Text 4 professional ethics of accountants
- •Text 5 what should a modern accountant be like?
- •Text 6 what kinds of people make good accountants?
- •Text 7 accounting conventions and principles
- •Unit 3 accounting tasks and functions
- •Text 1 accounting
- •Text 2 accounting system
- •Text 3 fields of accounting
- •Text 4 functions of accounting
- •Text 5 areas of accounting
- •Text 6 budgeting
- •Text 7 what accounting tasks can be done with a help of a computer?
- •Unit 4 financial statements
- •Text 1 the main users of accounting information
- •Text 2 desirable qualities of financial information
- •Text 3 the role of accounts
- •Text 4 the types and the titles of accounts
- •Text 5 relationships between financial statements
- •Text 6 financial statements
- •Text 7 accounting communication through financial statements
- •Text 8 assets
- •If necessary read the text again and make up a sentence using the words and word combinations from the box:
- •If necessary read the text again and fill in the gaps with the proper words from the box:
- •If necessary read the excerpt again and choose the best ending:
- •Whether particular assets are to be shown as fixed assets or current assets shall depend upon …
- •Fixed assets shall comprise those assets which are intended for …
- •Text 9 financial statements analysis
- •Text 10 the balance sheet
- •Unit 4 auditing and auditors
- •Text 1 the distinction between auditing and accountancy
- •Text 2 setting accounting and auditing standards internationally
- •Text 3 what is auditing
- •Text 4 auditing and auditors
- •Text 5 audit process
- •Announcement Letter
- •Initial Meeting
- •Preliminary Survey
- •Internal Control Review
- •Client Response
- •Text 7 big four auditors
- •An audititor’s functions
- •Reference list
- •08200, Вул. К. Маркса, 31, м. Ірпінь, Київська обл., Україна
Text 3 the faculty of accounting and finance at birmingham university
Exercise 3.1
Study the vocabulary:
1 |
Bachelor of Sciences (BS) |
1 |
бакалавр наук |
2 |
basic basic principles basic knowledge |
2 |
основний, головний, істотний; основні принципи; початкові знання |
3 |
business context |
3 |
ділове середовище |
4 |
competence technical competence |
4 |
компетентність, здатність технічна компетентність |
5 |
to cover |
5 |
охоплювати, покривати, відноситися |
6 |
crucial |
6 |
вирішальний |
7 |
distinctive а distinctive feature |
7 |
відмінний, характерний; характерна риса |
8 |
database |
8 |
база даних |
9 |
to enjoy а popularity |
9 |
користуватися популярністю |
10 |
essential an essential ingredient |
10 |
істотний; істотна складова частина |
11 |
essay an extended essay |
11 |
есе, нарис; просторовий есе |
12 |
IT facilities |
12 |
устаткування за інформаційними технологіями |
13 |
insight а critical insight |
13 |
розуміння, інтуїція; украй необхідне розуміння |
14 |
option |
14 |
факультатив |
15 |
а topic, а topic of your own choosing |
15 |
тема; тема на ваш вибір |
16 |
а tutorial system |
16 |
система наставництва в університетах (система прикріплення студентів до викладачів) |
17 |
word processing |
17 |
обробка текстів |
18 |
word processing spreadsheet |
18 |
зведена відомість
|
Exercise 3.2 Match the words with their meanings:
1. Bachelor of Sciences (BS) |
a) база даних |
2. business context |
b) характерна риса |
3. crucial |
c) украй необхідне розуміння |
4. а distinctive feature |
d) ділове середовище |
5. database |
e) бакалавр наук |
6. to enjoy а popularity |
f) зведена відомість |
7. an essential ingredient |
g) факультатив |
8. option |
h) істотна складова частина |
9. word processing spreadsheet |
i) користуватися популярністю |
10. а critical insight |
j) вирішальний, ключовий |
Exercise 3.3
Read and translate the text:
The University of Birmingham offers a course in accounting and finance with or without competence in a foreign language. The faculty enjoys popularity in Britain. Despite high entry requirements the number of applicants usually exceeds the number of places available. The well-established four-year programme gets you a BSc in Accounting and Finance.
The first year gives students a basic knowledge of the business context in which accounting takes place. They study subjects such as economics, statistics, law and finance. Accounting and finance are woven into the fabric of our everyday lives and form an essential ingredient in any modern organisation. The students are supposed to get a critical insight into such concepts as «profit and loss», «cost», and “value of money». These terms are widely used in the business world.
The distinctive feature of the first year course is its so called Business Skills Development element. It covers word processing spreadsheets and databases along with a written presentation. All these skills are crucial in the business world.
Second-year work builds on students' basic accounting and finance knowledge. And it completes students' essential business studies with courses in personal management, marketing and business and company law.
It the 3rd year compulsory accounting and finance courses bring technical competence to a high level. Along with this there are options on marketing, taxation strategic management, small business studies and computing. The students must also write an extended essay on a topic of their own choosing.
The personal tutorial system ensures that all students get the attention they need. Teaching is done by lectures and in small classes. There are excellent IT facilities at the University. At the end of the course of studies the students take a degree. After the graduation they work as professional accountants in business, finance and management.
Exercise 3.4
Read the text again to find out which of the following statements are correct:
The University of Birmingham offers a course in accounting and finance with or without competence in a foreign language.
The number of applicants never exceeds the number of places available.
The first year gives students a basic knowledge of the business context in which accounting takes place.
They study subjects such as economics, statistics, law and finance.
Such terms as “profit and loss”, “cost”, “value of money”, are rarely used in the business world.
First-year work builds on students’ basic accounting and finance knowledge.
In the third year compulsory accounting and finance courses bring technical competence to a high level.
Exercise 3.5
Fill in the gaps. Then read and translate:
presentation distinctive business skills business databases spreadsheets
|
The …1… feature of the first year course is its so called …2… Development element. It covers word processing …3… and …4… along with a written …5…. All these skills are crucial in the …6… world.
Exercise 3.6
Read the last paragraph of the text again and match the halves of the sentences:
1. The personal tutorial system ensures that… |
a) the students take a degree. |
2. Teaching is done by lectures and in… |
b) IT facilities at the university. |
3. There are excellent … |
c) small classes. |
4. At the end of the course of studies … |
d) all students get the attention they need. |
5. After the graduation they work as … |
e) professional accountants in business, finance and management. |
Exercise 3.7
Read the 4th and the 5th paragraphs of the text again and put the sentences into a chronological order:
Along with this there are options on marketing, taxation strategic management, small business studies and computing.
The students must also write an extended essay on a topic of their own choosing.
In the 3rd year compulsory accounting and finance courses bring technical competence to a high level.
Second year work completes students’ essential business studies with courses in personal management, marketing and business and company law.
