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Text-based Exercises

Ex. 1. Find in the text all the word-combinations with the word “accounting”, read them aloud and translate them into Russian.

e.g. accounting data, accounting terms, accounting ideas, etc.

Ex. 2. Form all possible word-combinations with the help of the preposition “of”, using the words from both columns and translate them into Russian.

Economic affairs assets

financial picture living

development practice

effects accounting

records accounting information

function economic decisions

systematic record certain businesses

means of accounting system

different kinds daily business activity

suppliers keeping track

financial aspects organization or business

users business

analysis transactions

certain amount goods and services

activities financial information

depreciation financial activities

Ex. 3. Match up the verbs on the left with an appropriate word or phrase on the right. Use the prepositions if necessary. Make up as many word-combinations as you can. Translate them into Russian.

To manage business

to use with goods and services

to express job prospects

to create likely future returns

to keep for effects of transactions

to provide financial aspects of living

to summarize accounting information

to measure on terms of money

to assess systematic record

to evaluate results

to report in records of financial activity

to pay activity of business

to associate useful information

Ex. 4. Re-read the first paragraph to find out which of the following statements is not correct.

1. People need to use accounting terms and ideas though it is rather difficult to master the language of business.

2. Knowledge of accounting terms and ideas will help you to manage the financial aspects of living.

3. It is rather easy to use accounting terms and ideas as their meanings are the same as in ordinary language usage.

Ex. 5. Read the statements below. Which of them best expresses the main idea of the 2nd paragraph?

  • 1. Most people can give a precise and accurate definition of what accounting deals with.

  • 2. We can define a field of accounting only in general.

  • 3. Everybody knows what kind of information accounting provides its users with.

  • 4. Almost all people know what accounting is and use accounting information in day-to-day affairs.

Ex.6. Find in the text answers to the following questions.

1. What is the purpose of accounting?

2. What is necessary for accounting to serve its intended purpose?

3. What are the major users of accounting information?

Ex. 7. Match the users of accounting information with their reasons to use accounting information.

Governments -

Lenders (banks) -

Management -

Owners of businesses -

Suppliers of goods and services -

-to assess the likely future returns from their investment.

-to calculate taxes, to regulate the activities of businesses, to pursue anti-monopoly policies.

- to analyze likely future risks and rewards, and in the efficiency of management.

- to ensure that a business is able to pay for the goods and services provided.

- to make different kinds of economic decisions

Ex. 8. Correct the following questions and answer them.

1. What accounting is?

2. What accounting does show?

3. An accounting department records and measures or organizes and stimulates the activity of business?

4. Does it report on the effects of the transactions on the firm’s financial condition, doesn’t it?

5. What records do give a very important data?

Ex. 9. Join the beginnings and the ends to make meaningful statements reflecting the information from the text.

1. For management of any company to be efficient … .

2. In order to provide such useful information … .

3. The methods used by a business … .

4. The first function of an accounting system is … .

5. The transactions are typical business events … .

A. … to create a systematic record of the daily business activity, in terms of money.

B. … extensive and accurate accounting information is required.

C. … which can be expressed in monetary terms, and can be entered in accounting records.

D. … we need some means of keeping track of the daily business activities and summarize the results in accounting reports.

E. … to keep records of its financial activities and to summarize these activities in periodic accounting reports comprise the accounting system.

Ex. 10. Check yourself. If you can answer all these questions you are ready to speak on the exam topic “Accounting as the language of business”.

1. Is accounting often said to be the language of business?

2. What people usually use accounting terms and ideas?

3. How do we understand accounting in our everyday life?

4. What do people use accounting information for?

5. What is the purpose of accounting?

6. What are the major users of financial information?

7. What are the reasons to use accounting information for each group of users?

8. What is accounting?

9. What does accounting show?

10. What does an accounting department do?

11. Do accounting records give a very important data?

12. What is required for management of any company to be efficient?

13. What do we need to provide such useful information?

14. What methods comprise the accounting system?

15. What is the first function of an accounting system?

Ex. 11. Be ready to speak on the following issues.

1. Accounting as the language of business and in our everyday life.

2. Major users of accounting information.

3. The definition and the role of accounting in business.

4. The accounting system.

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