- •Міністерство освіти і науки україни
- •Part I unit 1
- •1. Memorize the following words and word-combinations:
- •2. Read and translate the text: what is accounting?
- •3. Give Russian or Ukrainian equivalents for the following words and word combinations:
- •4. Answer the following questions:
- •5. Say if the following statements are true or false:
- •6. Substitute the words given in a bold type for their synonyms:
- •1.Memorize the following words and word-combinations:
- •2. Read and translate the text: general definition of accounting
- •3. Give equivalents for the following words and word combinations:
- •4. Answer the questions:
- •5. Complete the following sentences:
- •2. Read and translate the text: foundations of accounting
- •3.Answer the questions:
- •1.Memorize the following words and word combinations:
- •2. Read and translate the text: accounting
- •3.Answer the questions. Start you answer with one of the phrases: It is clear from the text…, As far as I understand…, The author says…:
- •2. Read and translate the text: double-entry accounting system
- •3.Answer the following questions:
- •4.Find in the text the words with opposite meaning:
- •5.Fill in the pair conjunctions both...And, either...Or, neither...Nor :
- •1.Memorize the following words and word combinations:
- •2.Read and translate the text: accounting standards
- •3.Give equivalents to the following word-combinations:
- •2. Read and translate the text: the account
- •3.Answer the following questions:
- •4.Say if the following is true or false. Use the phrases: I have no doubt that...; I greatly doubt that...; It is a common knowledge that...:
- •5.Fill in the gaps with the words: Account/s, accounting, accountant, accountancy
- •1. Memorize the following words and word-combinations:
- •2. Read and translate the text: business documents
- •3.Make up questions to which the following are the answers:
- •4.Complete the following statements:
- •5.Match the terms and their definitions:
- •1. Memorize the following words and word-combinations:
- •2. Read and translate the text: types of account
- •3.Answer the questions:
- •4.Complete the following statements:
- •5.Match the terms and their definitions:
- •Unit 10
- •1. Memorize the following words and word-combinations:
- •2. Read and translate the text: types of account
- •4.Complete the following statements:
- •Unit 11
- •1. Memorize the following words and word combinations:
- •2. Read and translate the text: auditing
- •3.Answer the questions:
- •4.Fill in blanks with missing words: Audit auditor/s auditing
- •5.Agree or disagree with the following, use the phrases: Absolutely, Perhaps, you are right…, Probably not…, That’s not exactly so…:
- •Unit 12
- •Auditing standards
- •2.Answer the questions:
- •3.Complete the following statements:
- •4.Fill in the missing prepositions: of (5), by, from, out
- •Unit 13
- •1. Memorize the following words and word-combinations:
- •2.Read and translate the text: types of audit
- •3.Speak about: Types of audit;
- •1. Read and translate the text: special terms
- •2. Answer the following questions:
- •1.Read and translate the text: bookkeeping
- •2. Complete the following sentences:
- •2. Answer the questions:
- •1. Read and translate the text: the double-entry framework
- •2.Answer the questions:
- •Accounting data processing methods
- •2.Answer the questions:
- •1.Read and translate the text: ethical behaviour of accountants
- •2.Answer the questions:
- •Balance sheet
- •2.Complete the following statements:
- •The journals
- •2. Answer the questions:
- •Text 10
- •The ledgers
- •2.Complete the following statements:
- •Text 11
- •Key components of financial statements
- •2.Answer the questions :
- •Text 12
- •Auditing and accounts
- •2.Answer the questions:
- •Text 13
- •1. Read and translate the text: special terms
- •2. Answer the questions:
- •Text 14 standards of auditing
- •1.Read and translate the text:
- •2. Answer the following questions:
- •Text 15
- •General standards
- •3.Speak about:
- •Literature
- •Методичні вказівки
3.Make up questions to which the following are the answers:
Financial statements report financial information.
They use primary financial statements
The balance sheet is like a snapshot.
This list is labeled “assets”.
This .list is labeled “liability”.
The income statement does.
It is revenues mines expenses.
Decreases result from withdrawals by the owner.
4.Complete the following statements:
Financial statements report _____ .
The primary financial statements are _____ .
The balance sheet is like _____ .
The income statement measures _____ .
The statement of owner’s equity presents _____ .
Cash flow measures _____ .
Net income comes _____ .
Net lose comes _____ .
Investments are _____ .
5.Match the terms and their definitions:
1. statement a. that which is owed by an organization;
2. equity b. something of value to an organization;
3. balance sheet с. all things owned by a business that have money
4. income value;
5. profit d. the debts owed by a business to its creditors and
6. liability to its owners;
7. revenue e. a statement showing the financial position of a
8. fund business to a certain date;
9. asset f. the amount by which the price received for goods
10. fixed asset is greater than the costs;
g. resources used to support activities;
h. money that you receive from investments;
i. an increase in owner’s equity resulting from
transactions;
j. a written report about business activity
6.Speak about: Balance sheet
Profit and loss statement
Statement of owner's equity
UNIT 9
1. Memorize the following words and word-combinations:
cash account - наличный счет, готівковий рахунок
effect - влияние, вплив
medium of exchange - средство обмена, засіб обміну
face value - номинальная стоимость, номінальна
вартість
money order - платежное поручение, платіжне
доручення
notes receivable account - счет полученных векселей, рахунок
векселів отриманих
promissory note - вексель, вексель
pledge - обязательство, забов’язання
prepaid expenses - заранее оплаченные расходы,
попередньо сплачені витрати