- •I. Accounting General definition of accounting
- •The basis for the accounting process
- •A balance sheet
- •An income statement
- •The importance of the above two statements
- •1.General definition of accounting
- •2. The basis for the accounting process
- •3. A balance sheet
- •4. An income statement
- •5. The importance of the above two statements
- •Answer the questions:
- •Lexical exercises
- •Additional material text 1. The balance sheet
- •Text 2. What is accounting?
- •Text 3. Users of accounting information
- •Text 4. The development of the accounting thought
- •In 1440s they were ... Who developed accounting further as a result of information needs.
- •In the 19th century managers had to develop accounting systems ...
- •Text 5. Accounting
- •Notes to the text
- •Vocabulary Exercises
- •Text 6. Bookkeepers, accountants and controllers
- •Notes to the text:
- •Bookkeeping
- •Accounting
- •Text 7. Auditor and their report
- •Notes to the text:
- •Irregularity нарушение правил, неправильность
- •Auditing
- •Home reading Text 1. Assets and Liabilities
- •Active vocabulary
- •Investment interest – процент инвестиций
- •Questions to the text:
- •Vocabulary and grammar exercises
- •Text 2. Bookkeeping as Part of Accounting Cycle Active vocabulary
- •Accounting steps
- •Text 3. Accounting Information Active vocabulary
- •Questions to the text:
- •Vocabulary and grammar exercises to the text
- •Lexical test
- •Grammar test (№3, 4 к.Р.)
- •II. Banking text 1. Introduction to banking and financial markets
- •Active vocabulary
- •Vocabulary and grammar exercises
- •Liquidity
- •Text 2.Types of banks
- •Words to be remembered
- •Lexical exercises
- •Text 3. Commercial banking
- •Grammar test (к.Р. №1,2,3) banking
- •Lexical test Borrowing and Lending
- •Грамматический справочник
- •3 Контрольная работа
- •I. Многофункциональность глагола to be.
- •II. Многофункциональность глагола to have
- •III. Значение слов it, that/those, one.
- •Инфинитив. (Infinitive)
- •Инфинитив в предложении
- •Неопределенной формой глагола
- •Существительным
- •Придаточным предложением с союзами «что», «чтобы» Герундий (Gerund)
- •Примеры функции герундия в предложении
- •Причастие I (Participle I)
- •Способы перевода причастия I на русский язык
- •3. Части сказуемого
- •Ving форма в начале предложения
- •Building
- •3 Контрольная работа
- •Control work n 4
- •Инфинитивные конструкции
- •II. Независимый и зависимый причастные обороты
- •Participle
- •Независимый причастный оборот
- •If the temperature is low, Если температура будет низкой,
- •4 Контрольная работа
In 1440s they were ... Who developed accounting further as a result of information needs.
The first known description of double-entry book-keeping was made by ... in
Debit and credit today were originated from Latin words ... which mean ...
More sophisticated accounting systems appeared during ... when developed countries began ...
In the 19th century managers had to develop accounting systems ...
Strict accountability and many accounting terms, such as "income", for example, were supplied because...
Since the mid- 20th century bookkeeping... and the introduction of computers...
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Text 5. Accounting
Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It report on the effects of the transactions on the firm financial condition. Accounting records gives a very important data. It is used by management, stockholders, creditors, independent analysts, bank and governments.
Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company.
One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the return on Investment Ratio. It is used as a measure of a firms operating efficiency.
The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial structure of the company. It analyses the value of the ownership of the firm.
Notes to the text
ratio analysis анализ коэффициентов
profitability прибыльность
return on investment ratio коэффициент возвращения инвестиций
Answer the questions:
What is the purpose of accounting?
Who used the data provided by accounting firm?
What are the two types of records which most businesses prepare?
What can you know analyzing the income statement and balance sheet of a company?
What is the purpose of the ratio analysis?
What categories of ratio in finance do you know?
Vocabulary Exercises
Exercise 1.
An accounting helps … the activity of a business. Do you know the effect of you last … on financial condition of the firm. Accounting records provide … for stockholders, independent analysts. The second type of ratio helps the company … its current financial position. … is one of the two main records which most of the businesses prepare regularly. The … of the company includes real estate in California. I am sure of the … of this transaction. Our company’s current … is very high. They … from the association with that corporation. |
to profit profit efficiency ownership to evaluate transaction data income statement to measure |