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The task of a bookkeeper is to ensure the record-keeping aspect of
accounting and therefore to provide the data to which accounting principles
are applied in the preparation of financial statements. Bookkeeping
provides the basic accounting data by systematical recording such dayto-day financial information as income from the sale of products or
services, expenses of busi-ness operations such as the cost of the goods
sold and overhead expenses such as a rent, wages, salaries.
Accounting principles determine which financial events and
transactions should be recorded in the bookkeeper’s books. The analysis
and interpretation of these records is the primary function of accounting.
The various financial statements produced by accountants then provide
managers with the basis for future financial planning and control, and
provide other interested parties (investors, the government) with useful
information about the company.
Modern accounting system is considered to be a seven-step cycle.
The first three steps fall under the bookkeeping function, such as: 1) the
systemat-ic recording of financial transactions; 2) the transferring of the
amounts from various journals to general ledger (also called “posting
step”); 3) the drawing up of the trial balance.
Record keeping of companies is based on a double-entry system,
due to which each transaction is recorded on the basis of its dual impact
on the company’s financial position. To make a complete bookkeeping
record of every transaction in a journal, one should consider interrelated
aspects of every transaction, and entries must be made in different accounts
to keep the ins (receipts) and outs (payments) balanced.
Exercise 3. Answer the following comprehension questions
1.What kind of information is of great importance for proper company
management?
2.What role does bookkeeping play in the accounting cycle?
3.What kind of data is collected by a bookkeeper?
4.What is the difference between bookkeeping and accounting?
5.Who is interested in obtaining accurate accounting information?
6.What is the modern concept of the accounting system?
7.What tasks should a bookkeeper solve at the first three steps of the
accounting cycle?
8.What does double-entry bookkeeping mean?
9.What data are recorded in the company’s general ledger?
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10.When is the bookkeeping cycle considered to be completed?
11.What are the advantages of the double-entry system?
12.Why is it necessary to develop similar accounting system in
different countries?
Exercise 4. Read the text about double entry and say why double-
entry system of bookkeeping is important
A typical account is known to have two sides: the items on the left
side are called debits, while the items on the right side are credits.
Double-entry bookkeeping doesn’t mean that the same transaction is
entered twice, it means that the same amount of money is always debited
to one account and credited to another account, each record having its
own effect on the whole financial structure of the company. Certain
accounts are increased with debits and decreased with credits, while other
accounts are increased with credits and decreased with debits.
In the second step in the accounting cycle, the amounts from the
various journals are usually monthly transferred to the company’s general
ledger – a procedure called posting. Posting data to the ledgers is followed
by listing the balances of all the accounts and calculating whether the
sum of all the debit balances agrees with the sum of all the credit balances.
This procedure known as the drawing up of a trial balance and those that
follow it usually take place at the end of the fiscal making a trial balance,
the record-keeping accuracy can be checked. The trial balance having
been successfully prepared the bookkeeping portion of the accounting
cycle is completed.
The double-entry system of bookkeeping enables every company to
determine at any time the value of each item that is owned, how much of
this value belongs to creditors, the total profit and how much belongs to
the business clear of debt. Thus, one advantage of the double-entry system
is that its information is complete enough to be used as the basis for
making business decisions. Another advantage is that errors are readily
detected, since the system is based on equations that must always be in
balance.
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UNIT 21. A BUSINESS LETTER
1.
Structure of a business letter
Exercise 1. Study the following words and word combinations:
business correspondence
2. to elaborate
3. open punctuation
4. full stop
5. comma
6. letterhead
7. date
8. inside address
9. subject line
10. salutation
11. body of the letter
12. complimentary close;
13. signature
14. enclosure
15. postscript
16. space
17. addressee
18. acronym
19. clarification
деловая корреспонденция
разработать
открытая пунктуация
точка
запятая
заголовок письма
дата написания
адрес получателя
тема письма
приветствие
основной текст письма
заключительная формула вежливости
подпись
вложение
постскриптум
интервал
получатель
сокращение
расшифровка
Exercise 2. Read and translate the text:
1. The Block Structure.
Nowadays for all types of business correspondence, the block
structure is used. The block structure agrees with business style. This
style allows elaborating the unified form for the business correspondence
and save time when writing business letters. Business letters also have
so-called open punctuation, that is an absence of unnecessary full stops
and commas.
The block structure is called this because it comprises several blocks:
1. Letterhead;
2.Date;
3.Inside Address;
4.Subject line;
5.Salutation;
6.Body of the Letter;
7.Complimentary Close;
8.Signature;
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9. Enclosure;
10.Postscript;
2. Parts of the Business letter
2.1 Letterhead
Letterhead is located at the top of a page. It includes name of the
company that sends the letter, address of the company, phone and fax
numbers:
For example:
A. Smith & Co.1, Limited 2
Bennet Bros.3
Phone: 818 432-2900
Fax: 818 432-8216
2.2 Date
Date of the letter sending is located two spaces after the sender’s
address. There are several ways to point the date. In Great Britain, it
usually looks like: day/month/year (12 June 2005). It is not necessarily
to use commas. In some other countries, they use the following way of
date writing: month/day/year. Here, you need to put comma after the
day: June 12, 2005.
Date Endings of the ordinal
June 12, 2005 June 12th, 2005
12 June, 2005
12th June, 2005
1st, 21st, 31st
2nd, 22nd
3rd, 23rd
5th, 15th, 25th
numerals
January - Jan. July - Jul.
February - Feb. August - Aug.
March - Mar. September - Sept.
April - Apr. October - Oct.
May - May November - Nov.
June - Jun. December - Dec.
Months
2.3 Inside Address
Name and address of the addressee should be located on different
lines. Firstly, the name is pointed before the address. Before the name it
is desirable to use Mr./Mrs./Ms./Dr., for example: Mr. James Hilton.
For example
Mr James Hilton (имя получателя)
General Manager (должность)
JMK Co Ltd (название компании)
34 Wood Lane (юридический адрес)
94
London (город, штат или провинция)
Name of an addressee
Formal Salutation
Formal Salutation
Great Britain WC2 5TР (страна, почтовый индекс)
2.4 Subject Line
Subject line is usually put two spaces after the inside address. This
part is usually introduced by the words: Re:, Subject:, Conc. Re is an
acronym from the Latin word in re and means “regarding”. Conc.is an
acronym from the English word “concerning”.
For example:
JMK Co Ltd
34 Wood Lane
London
Great Britain WC2 5TР
Re.: Conference
2.5 Salutation
If in the address of a letter you put down the name of the addressee it
is necessary to start your letter with the salutation. If the letter is addressed
to the company and not to a specific person you may use the formal
salutation – Dear Sirs. If the letter is for the head of an organization or the
head of some department but you do not know his or her name it is possible
to start your letter with Dear Sir or Madam.
Dear Mr Hilton
Dear James
Dear Miss Smith
the letter consists of three paragraphs each of which is about one logically
finished subject.
time friendly and sincere.
and clear. It is better to use short words and sentences. The maximum
(an organization)
Dear Sirs
( the head of an organization or a
department the name of whom
you do not know)
Dear Sir or Madam
2.6 Body of the Letter
Body of a letter goes two spaces after the salutation. Usually body of
The letter should sound formally and respectfully but at the same
The letter should be brief, all thoughts must be logically finished
95
length of a sentence must be from 8 to 16 words. In the business letters, it
is preferable to use active verb forms instead of passive ones. Also, you
may use abbreviations, they are short and easily read.
At an early date (в ближайшее время) Soon, today, next week
Due to the fact that (благодаря тому факту, что) because
For the purpose (с целью, чтобы)
In advance of (в предверии)
Have a tendency to (имеет тенденцию к) Tend to
In many instances (во многих случаях) often
Letter under the date of (письмо, датированное) Letter of
Instead of You may use
For
before
2.7 Complimentary Close
The body of the letter is finished with Complimantary Close. You
can use the usual clichйs that should follow the salutation. There are the
most accepted complementary closes in English:
If salutation is: Dear Sir, Dear Sirs, Dear
madam, Gentlemen
If salutation is: Dear Mr. Hilton, Dear
Mrs. Hilton
Yours faithfully, (name)
Yours truly, (name)
Yours sincerely, (name)
2.8 Signature
After the complimentary close you put your signature. Usually
signature comprises the following parts:
1.Name of the company on whose behalf the letter is written
2.The writer’s signature – in handwriting
3.Clarification of signature
4.Position of letter writer’s
2.9 Enclosure
Enclosure is used to point that a letter has some supplements. The
most widespread way to point it is to use Enc or Encs at the end of a
letter one space after the signature.
For example:
Yours sincerely,
James Hilton
General Manager
for Nick Smith
Chairman
Enc
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2.10 Postscript
Information that is not written in the body of the letter because of
different reasons is put down in the last part of the letter 2-4 spaces after
the signature. Postscript is usually started with the Latin letters P.S. (post
scriptum). Also, P. P. S. (post post scriptum) or P. S. S. (post sub scriptum)
can be used for information given after Postscript.
For example:
Yours sincerely,
James Hilton
General Manager
P.S. Please complete a report before Friday.
Exercise 3. Answer the questions:
1.What structure is used for a business letter?
2.Why is the block structure called this way?
3.What blocks does the block structure of a business letter have
4.Tell about the parts of business letters, their places and content.
Exercise 4. Arrange the following parts of the letters in the right
way:
Sincerely yours,
Tom Curtis
16 June, 2011
Dear Mr Hunt,
Merson Electronics
Cavendish House Worple Way
Bristol BS1 7QX
I am writing to confirm the arrangements for Dr Robinson's visit to your factory
next month. She will be arriving at Changi Airport on flight BA 873 at 15.00 on
8 July. I would be grateful if you could arrange for a car to meet her at the
airport and take her to the Raffles Hotel where she will be staying for the first
part of her trip.
Pansing International
100 Industrial Rd
Singapore 1953
97
Dear James
Yours sincerely,
2009 BUSINESS CONFERENCE, 10/11 DECEMBER 2009
I have pleasure in inviting you to attend our special conference to be held at
Sheraton Hotel, London on Thursday/Friday 10/11 December 2009.
This intensive, practical conference for businessmen aims to:
increase your business productivity
enable networking with business partners
The seminar is power-packed with a distinguished panel of professional
speakers who will give expert advice on many useful topics.
If you would like to join us please complete the enclosed registration form and
return it to me before 30 August with your fee of ?50 per person.
I look forward to seeing you again at this exciting conference.
John Smith
Conference Secretary
Mr James Hilton
General Manager
JMK Co Ltd
34 Wood Lane
London
Great Britain WC2 5TР
15 October 2008
98
UNIT 22. THE STYLE OF A BUSINESS LETTER
Letterhead
(1)
Exercise 1. Study the following words and word combinations:
1. full block style
2. block style
3. semi-block style
4. text editing program
5. indented line
блочная структура с вы равниванием по левому
краю
блочная структура с выравниванием по правому
краю
полу-блочный сти ль
текстовый редактор
красная строка
Exercise 2. Read and translate the text:
The style of the business letter differs from the one of a personal
letter. There are three main styles that are used in the business
correspondence: full block style, block style and semi-block style.
1.FULL BLOCK STYLE
Full block style is the most used style of the business letters. The
main reason of this is that this style is the easiest to remember and it
agrees well with the text editing program.
Every new line starts with from the left margin: the letterhead, date,
inside address, salutation. Body of the letter, complimentary closing, etc.
Between the parts of the letter and its paragraphs use double space. Below
you can find an example of a letter written with the full block style:
MEYER GmbH
IMBERGSTER 46,7000 STUTGART 21
Bellevue Conference Center
1862
Fort Lauderdale Inside address (2)
Florida FL.2000
USA
November 12. 2000 Date line (3)
Dear Sirs, Salutation (4)
Subject: Annual Conference Subject line (5)
We are planning to hold our annual conference in Florida in may next year and of our clients
recommended Belevue to us.
99
We would be grateful if you could send us a copy of your prospectus, detail of accommodation
and a current price list.
We will require the facilities of the center from 15 may for two weeks and expert
approximately 150 delegates to attend.
We look forward to hearing from you. Body of the letter (6)
Your faithfully. Complimentary close (7)
Jochen Liesel name Signature (8)
Rersonal manager title
2.BLOCK STYLE
Block style is also one of the most widespread styles of business
letters. This style is similar with the full block style but the letterhead,
date, complimentary closing and signature are located on the right from
the centre of a letter. There is a double space between the parts of a letter
and the paragraphs.
Letterhead (1) MEYER GmbH
Date line (2) November 12,2000
Bellevue Conference Center Inside address (3)
1862
Fort Lauderdale
Florida FL.2000
USA
Dear Sirs, Salutation (4)
Subject: Annual Conference Subject line (5)
We are planning to hold our annual conference in Florida in may next year and of our clients -- -recommended Belevue to us.
We would be grateful if you could send us a copy of your prospectus, detail of accommodation
and a current price list.
We will require the facilities of the center from 15 may for two weeks and expert approximately
150 delegates to attend.
We look forward to hearing from you. Body of the letter (6)
Complimentary close (7) Your
faithfully,
IMBERGSTER 46,7000 STUTGART 21
Signature (8) Jochen Liensel
Personal manager
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