- •1.Read the following words:
- •2.Read and translate the word combinations:
- •3.Change into Past and Future Simple:
- •4. Write down 3 forms of the following verbs:
- •5. Insert the appropriate word , using the following:
- •6.Find synonyms among the following words:
- •7.Find antonyms among the following words:
- •8.Translate the following into English:
- •8.Insert prepositions:
- •11.Put questions:
- •13.Answer the following questions:
- •1.Read the following words:
- •6.Insert the appropriate word, using the following:
- •7. Find synonyms among the following words:
- •14. Put questions:
- •15. Put the verb in appropriate form:
- •1.Read the following words:
- •1.The size of the total population.
- •3.The working population.
- •5. Remuneration.
- •6.Insert the appropriate word using the following:
- •7.Find synonyms among the following words:
- •8.Find antonyms among the following words:
- •9.Make up sentences, using the following words:
- •10.Insert prepositions:
- •11.Put questions:
- •12.Insert the verb in appropriate form:
- •13.Answer the following questions:
- •5.Insert the appropriate word using the following:
- •6.Find synonyms among the following words:
- •8.Find antonyms among the following words:
- •9.Make up sentences, using the following words :
- •10.Insert prepositions:
- •11.Put questions:
- •12. Study the diagram which represents the management of a company and try to give the Ukrainian equivalents:
- •Unit5. Bookkeeping.
- •1.Read the following words.
- •2. Translate the following word combinations.
- •3.Special terms
- •6.Change into Passive.
- •7.Translate the following sentences.
- •8.Put questions.
- •Unit6.Accounting.
- •6.Change into Passive.
- •7.Translate the following sentences.
- •8.Put questions.
- •Vocabulary to the unit 2. Remember the following words and phrases.
- •Vocabulary to the unit 3. Remember the following words and phrases.
- •Vocabulary to the unit 4. Remember the following words and phrases.
- •Vocabulary to the unit 5. Remember the following words and phrases.
- •Vocabulary to the unit 6. Remember the following words and phrases.
- •Міністерство аграрної політики України
- •М. Кам”янець - Подільський
- •2 0 0 5 Р.
11.Put questions:
1.The production process is split into a very large number of individual operations.
2.Specialization means that many different occupations are created.
3.For a company to be successful it needs to attract high-quality professionals.
4.A worker can be trained very quickly for the performing of a simple operation.
5.The work can be broken down into a number of specific tasks.
6. Human resource management is becoming more complex. 7. Today top managers began to realize that, with the right people in the right job, business can compensate for shortfalls in other areas.
8.Technology creates mismatches between workers’ skills and employers’ needs.
9. One of the most important advantages of the division of labour is that it makes it possible a much greater use of machinery.
12. Study the diagram which represents the management of a company and try to give the Ukrainian equivalents:
Chairman
Managing
Director
The Board
Financial
Director Production
Director Marketing
Director
Personnel
Manager Chief
Accountant Works
Manager Purchasing
Manager
Home
Sales Manager Overseas
sales manager Advertising
Manager
Public
relations Manager
1.Керуючий відділом реклами , 2.Рада директорів, 3.Головний бухгалтер, 4.Фінансовий директор, 5.Директор, 6.Керівник виробництвом, 7.Голова правління, 8.Директор з маркетингу, 9.Керівник зв’язками з громадськістю, 10.Керуючий експортними операціями, 11.Начальник відділу збуту, 12.Начальник відділу кадрів, 13.Керуючий збутом на внутрішньому ринку, 14.Керуючий .
Unit5. Bookkeeping.
1.Read the following words.
Bookkeeping, company, employ, record, financial, data, organization, equipment, mechanical, requirement, principle, accurate, meticulous, careful, Sumerians, Egyptians, transaction, written, numbers, Romans, numeral, Europe, century, stimulus, decimal, use, double-entry, single-entry, twofold, Venice, value, receive, yielded, equal, amount, completely, concern, item, categories, specific, period, labeled, liabilities, net worth, income, expense, regular, intervals
2. Translate the following word combinations.
The double-entry method, equal in amount, essential accounting tool, single-entry system, business records, expense account, the same basic principles, to employ only one bookkeeper, to be recorded by means of written numbers, area of interest.
3.Special terms
Liability :an obligation that is owed by an organization : debts to other organizations for merchandise or services, wages owed to employees, accrued ( owed but not paid) taxes and payments due on loans or mortgages.
Capital: the investment in an organization or business by its owner or owners. Other terms often used instead of capital are owner’s equity, often abbreviated OE, and proprietorship.
Account: a record of the changes and balances
in the value of an individual item listed in the ledger of an organization. An example of an asset account is the company’s furniture and fixtures, usually listed as one item since it would be impractical to list every desk and chair. Each account, usually abbreviated a\c, frequently has its own page in the organization’s ledger.
Double-entry : a method of bookkeeping in which the twofold effect of every entry is recorded , thus requiring two entries to record each transaction. By recording both effects of each transaction, this system offers protection against errors.
Single-entry: any bookkeeping system that doesn’t include the complete results of each transaction. It is usually used by small companies or to keep track of specific accounts: for example a checkbook which only keeps a record of the cash balance.
From the History of Bookkeeping
Bookkeeping is an essential tool. A small business,
or company may employ only one bookkeeper ,who records all of the financial data by hand, large organizations may employ many bookkeepers, who use electronic equipment for a large part of their work. Each organization has its own bookkeeping requirements, but all systems operate on the same basic principles. The bookkeepers themselves must be accurate, good in math and meticulous, that is, they must be very careful to record each detail in its proper place.
About 3000 B.C., the Sumerians, the Egyptians and other people of the Middle East developed the first known business records. The results of tax collections, farming harvests and transactions of merchants were recorded by means of written numbers. The Romans too, were prolific keepers of records. Indeed Roman numerals were used in many parts of Europe until the fifteenth century A.D. The stimulus for modern bookkeeping came with the introduction of Arabic or Hindu-Arabic numerals and the decimal system in the twelfth century A.D. Most people today use Arabic numerals.
The two basic systems of bookkeeping are double-entry and single-entry. The double-entry method was perfected by the merchants of Venice during the fifteenth century and is still used today. The basic principle of double-entry bookkeeping is that every transaction has a twofold effect. In other words , a value is received and a value is yielded or parted with. Both effects, which are equal in amount, must be entered completely in the bookkeeping records.
An account is a record of the financial transactions that concern one item or a group of similar items. The account includes categories of financial data for each area of interest during a specific period: the value at the beginning of a period, changes in value during the same period, and the value at the end of a period. The broad areas of interest can be labeled assets, liabilities, and net worth. Income and expense accounts are totaled at regular intervals and resulting profit or loss is posted to a capital account.
.Find the English equivalents.
Записувати вручну всі фінансові данні, прибуток або збитки, механічне обладнання, податковий збір, записувати кожну деталь у належне місце ,одержана вартість, включати категорії фінансових даних, зміни у вартості , пасиви, основний рахунок \ рахунок руху капіталу, чистий прибуток, активи.