- •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:
- •2. Read and translate the text: general definition of accounting
- •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:
- •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
Part I unit 1
1. Memorize the following words and word-combinations:
accounting бухгалтерский учет, бухгалтерський облік
contribute вносить вклад, робити внесок
entity экономическая единица, объект
scarce дефицитный, недостатній
concise точный, чіткий
transaction сделка, хозяйственная операция
term здесь, в выражении, у виразі
profit-oriented ориентированный на получение прибыли,
орієнтований на отримання прибутків
financial statements финансовые отчеты, фінансові звіти
essential важный, важливий
range диапазон, діапазон
obligation обязательства, забов’язання
2. Read and translate the text: what is accounting?
Accounting is «the language of business ».The acceleration of change in our complex society has contributed to ever-increasing complexities in this «language», which we use in recording and interpreting basic economic data for individuals, businesses, governments, and other entities. Sound decisions, based on reliable information, are essential for the efficient distribution and use of scarce resources. Accounting, therefore, plays a very important role in our economic and social system.
Because of the wide range of accounting activity, there is no concise description of accounting. Accounting is recording, sorting, and summarizing data connected with business transactions and events. Such data have a financial nature and are frequently, but not always, stated in monetary terms. Accounting is also connected with reporting and interpreting the data. Accounting is the process of identifying, measuring, and communicating economic information which helps the users of the information to make decisions.
Accounting is a service activity. Its function is to provide quantitative information about economic entities. The information, essentially financial in nature, is provided by reports, known as financial statements. Financial statements are useful in making economic decisions. We use these reports in describing the activities and financial status of different kinds of economic entities. They include hospitals, schools, cities, governmental agencies, and profit-oriented businesses.
The objective of financial statements is to communicate information that is useful for investors, creditors and other users.
Financial statements provide information about:
an entity’s economic resources, obligations and equity;
changes in an entity’s economic resources, obligations and equity; and
the economic performance of the entity.
Governmental units use accounting information in regulating businesses and collecting taxes.
3. Give Russian or Ukrainian equivalents for the following words and word combinations:
Service activity, quantitative information, economic entity, to communicate information, acceleration of change, economic data, sound decision, accounting activity, transaction, event, accounting information, ever-increasing complexity, basic economic data, scares resources, efficient distribution.