- •The ok accountant успешный бухгалтер
- •Contents
- •От авторов
- •Unit 1 What Is Accounting
- •Accounting
- •Exhibit 1. Users and Uses of Accounting Information
- •Information
- •|Unit 2. Evolution of accounting
- •Venture Trading
- •Early History
- •Unit 3 accounting profession
- •The Profession of Accounting in the usa
- •Nature of Accounting Work
- •The Changing Genderization of the Work Force
- •Unit 4 Bookkeeping getting started
- •Bookkeeping
- •2. Complete the following sentences by using Gerunds of the verbs in brackets; translate the sentences into Russian.
- •1. Referring to round figures
- •2. Percentages
- •5. Ratio
- •Drawings 3672.00
- •Unit 5 financial reporting
- •Financial Statements
- •The Balance Sheet
- •Text 3 The Income Statement
- •Intangible asset accounts receivable short-term liabilities bank debts
- •Snark International Balance Sheet
- •31 December ___
- •Supplementary reading Unit I What Is Accounting Accountancy
- •Early History of Accounting
- •The Forms that Companies Take
- •Changing Skills, Changing Job Titles
- •Deloitte Touche Tohmatsu
- •Real People Profiles
- •Interviewing Tips
- •Bookkeeping
- •Tapescripts
- •Dialogue 1
- •Dialogue 2
- •Answer Key
- •Appendix Guidelines to Summarizing and Abstracting Summaries
- •Steps in Summarizing
- •Abstracts
- •Introducing the subject / theme of the text:
- •Introducing the key ideas, facts and arguments:
- •● The author makes/gives a comparison of … with… / between … and…
Unit 4 Bookkeeping getting started
1. Scan the passage below and identify its subject.
In attempting to explain why double entry bookkeeping developed in fourteenth century Italy instead of ancient Greece or Rome, accounting scholar A.C. Littleton describes seven "key ingredients" which led to its creation:
Private property, Capital, Commerce, Credit, Writing, Money, Arithmetic
Many of these factors did exist in ancient times, but until the middle ages they were not found together in a form and strength necessary to push man to the innovation of double entry. Nevertheless, the problems encountered by the ancients with record keeping, control and verification of financial transactions were not entirely different than our own today. Governments, in particular, had strong incentives to keep careful records of receipts and disbursements – particularly as concerns taxes. And in any society where individuals accumulated wealth, there was a desire by the rich to perform audits on the honesty and skill of slaves and employees entrusted with asset management.
2. Answer the following questions based on the reading.
When did double entry bookkeeping develop?
What are the seven "key ingredients" which led to the creation of double entry bookkeeping?
What similar reasons for keeping careful records of financial transactions have existed both in the past and at present?
USEFUL VOCABULARY
Make sure you know the following words and word combinations.
|
accounting cycle |
цикл бухгалтерского учета |
|
accurate adj |
точный, правильный; тщательный |
|
receipts n pl. |
денежные поступления, выручка; приход; доходы |
|
data n pl. (datum sg) |
данные |
|
record n (records pl) |
запись; регистрация, записывать; pl. учетные документы; документация |
|
record-keeping |
ведение учета; учет |
|
statement n |
отчет; ведомость; смета |
|
financial statements |
финансовая документация |
|
general journal |
главный журнал учета |
|
general ledger |
главная бухгалтерская книга |
|
to balance the ledgers |
сбалансировать бухгалтерские книги |
|
posting |
разноска по счетам, перенос в бухгалтерскую книгу; проводка |
|
ledger posting |
запись в главную бухгалтерскую книгу |
|
to post the journal into the ledger |
переносить журнальные записи в главную книгу
|
|
draw up |
составлять |
|
to draw up a balance |
подводить (составлять) баланс |
|
trial balance |
пробный, предварительный бухгалтерский баланс |
|
balance n balance v |
баланс; сальдо; остаток подсчитывать, подытоживать; сводить, заключать, закрывать (счета, книги) |
|
to bring accounts to a balance |
составлять сводный баланс |
|
favourable balance |
активный баланс; положительный баланс |
|
unfavourable balance syn. adverse balance |
пассивный баланс; отрицательный баланс |
|
cash balance |
кассовая наличность |
|
balance of an account |
остаток счета |
|
balances with foreign banks |
остатки на счетах в заграничных банках |
|
balance in hand |
денежная наличность; наличность кассы |
|
balance of payments |
платежный баланс (отчетность, характеризующая участие страны в международном обмене, включающая в себя текущий платежный баланс и баланс движения капиталов) |
|
balance of trade |
торговый баланс (отчетность, отражающая результаты участия страны в международной торговле) |
|
debit ['debit] n |
дебет (расход) |
|
debit account |
запись в левой части счета, показывающая задолженность организации |
|
debit of an account |
дебет счета; списание средств со счета |
|
debit balance |
дебетовое сальдо, дебетовый баланс, положительное сальдо |
|
debit (to an account) v |
дебетовать; записывать; вносить в дебет |
|
credit ['kredit] n |
бухгалтерский кредит; сумма, записанная на приход в правой части счета |
|
credit account |
запись в правой части счета, отражающая приход актива |
|
credit balance |
кредитовое сальдо; кредитовый баланс, отрицательное сальдо |
|
credit (to an account) |
кредитовать счет; записывать сумму в кредит счета |
READING
1. Scan through the text to find the answers to the following questions.
● What kind of information is of great importance for proper company management?
● What is the difference between bookkeeping and accounting?