11. Соотнесите слова (a) и их дефиниции (b).

A

B

enterprise profit bookkeeper borrow lend transaction loan records currency

a) money that is actually in use in a country b) undertaking, especially one that needs courage or that offers difficulty c) a person who keeps the records of money in business d) get sth on the understanding that it is to be returned e) any business operation that involves money f) money gained in business g) written account of facts, events, etc h) give sth for a period of time on the understanding that it or its equivalent will be returned j) sth lent, especially a sum of money

Work on the Texts

1. Прочитайте текст А и ответьте на вопрос:

- What is the first responsibility of a bookkeeper?

Text a What Bookkeeping Is All About

The word “business” is very popular. What is business? We may say that business consists of selling goods and services at a profit. In other words, any enterprise in which we purchase and sell goods, spend, borrow, save and lend money is a business. It may be a drugstore, a TV repair shop, a manufacturing plant or something else. Business is a game with many players, and bookkeepers keep the score in this game.

In the past, bookkeepers kept records in big volumes: “the books”. Today, the people who keep the records are still called bookkeepers, even though they don’t use quill pens and “the books” may be computer disks. But the principle remains the same. Bookkeepers tell the owners, how much money comes into the business, how much goes out, how much money the business owns and owes. Is the business gaining or losing in value?

Essentially, bookkeepers use the same methods when they work for a sole proprietorship (which has only one owner), a partnership, or a corporation.

The first responsibility of a bookkeeper is to keep a record of every transaction of the business he/she works for.

A transaction is any business operation that involves money. It may be a sale, a purchase, a loan, a lease payment, or any other activity in which money is transferred from one account to another. The money can be in the form of cash (currency), cheque or money order.

Bookkeepers record transactions in the journal. In the journal the bookkeeper enters transactions in chronological order (making a journal entry). Later the bookkeepers transfer entries to the accounts and use them to prepare many kinds of financial reports.

The journal page has two columns. A bookkeeping entry is either a debit or a credit. A debit is always in the left-hand column. A credit is always in the right-hand column. Debits and credits must always balance (must be equal to each other). Every transaction involves both a credit and a debit.

Notes:

to keep the score вести счёт

quill pen гусиное перо

money is transferred деньги переводятся

2. Найдите в тексте соответствие русским фразам.

1. Мы можем сказать, что бизнес заключается в продаже товаров и услуг с целью извлечения выгоды.

2. … любое предпринимательство, когда мы покупаем и продаём товары, тратим, берём взаймы, экономим и ссужаем деньги, является бизнесом.

3. … и бухгалтеры ведут счёт.

4. … хотя они не пользуются гусиными перьями …

5. Но принцип остаётся тем же самым.

6. Бухгалтеры говорят владельцам, сколько денег приходит в бизнес, сколько денег уходит …

7. Бухгалтеры говорят, сколько денег находится в распоряжении, какова задолженность …

8. Сделка – это любая деловая деятельность, которая связана с деньгами.

9. Деньги могут быть в форме наличности (валюты), чека или платёжного поручения.

10. Бухгалтеры регистрируют сделки в журнале.

11. Бухгалтеры переносят записи в учётном журнале на различные счета.

12. Бухгалтерская запись – это либо кредит, либо дебет.

13. Каждая сделка проходит как по кредиту, так и по дебету.

3. Найдите в тексте предложения, в которых говорится, что

1. the main idea of business is selling and buying.

2. businesses differ in the form of organization.

3. in the old days bookkeepers used big books.

4. bookkeepers provide important information to the owners of the business.

5. the form of ownership does not play any role in accounting methods.

6. transactions may take different forms.

7. the major responsibility of a bookkeeper is to register every transaction of the business.

8. bookkeepers enter transactions in chronological order.

9. bookkeepers post entries to various accounts.

10. financial reports are based on the journal entries.

11. bookkeeping entries are either debit or credit.

4. Выразите согласие или несогласие. Исправьте неверные утверждения.

That’s right. It’s true.

That’s wrong. It’s false.

1. Business does not involve selling goods and services at a profit.

2. Bookkeepers keep records of transactions.

3. In the past bookkeepers kept their records on disks.

4. Thanks to bookkeepers the owners of the business know how much money they own and how much they owe.

5. In different companies bookkeepers use different methods of accounting.

6. A transaction does not involve money transfers from one account to another.

7. The money which is transferred may be in different forms.

8. The bookkeeper does not record every transaction of the business.

9. In the journal the bookkeeper can enter transactions in any order he/she likes.

10. A bookkeeping entry is either a debit or a credit.

11. Debits are on the left.

12. Credits are in the middle.

5. Ответьте на вопросы.

1. What is business?

2. What is a business?

3. How did bookkeepers work in the past?

4. What role do bookkeepers play in any business?

5. What methods do bookkeepers use in their work?

6. What characterizes a transaction?

7. What forms do transactions take?

8. Where do bookkeepers register transactions?

9. Where do bookkeepers transfer journal entries to?

10. Where are debits and where are credits?

6. Перескажите текст А, используя следующие фразы:

The text reports on…

The text touches upon…

It is reported that…

Much attention is given to…

The text points out that…

The text deals with the problem of…

The text provides information on…

The text defines the phenomenon of…

The text covers such points as…