Read the statements below and choose the one that best expresses the central idea of the text.
1) The world of figures is not limited to the process of accounting.
2) The job of a bookkeeper is to record all transactions and keep a business’s books in order.
3) Business owners are focused on growing their business.
4) To become an accountant a bachelor’s degree is needed.
Match the parts of the sentences.
1) A bookkeeping profession a) a bachelor’s degree is needed
2) The job of a bookkeeper b) talk to a bookkeeper
3) Sales and payments of bills c) is done by an accountant
4) You can find the position of a bookkeeper d) is a simple joke
5) The term “bean counter” e) you will make a living
6) If you are interested in bookkeeping f) in small businesses
7) To become an accountant g) is dealing with daily transactions
8) If you work as a bookkeeper h) because I like order and numbers
9) I have chosen a bookkeeping profession i) is to record all transactions
10) A systematic analysis of financial transactions j) are daily transactions.
Find in Text C the sentences with Participles I, II and translate them. Pay attention to the sentences with Absolute Participle Construction.
10. Fill in the gaps in the sentences using the words and word combinations from the box:
1) The job of a bookkeeper is not only to create ___ ___and ___, but also to record ___ .
2) Having kept the register ___ a bookkeeper ___ with the bank every month.
3) You can find the ___ of a bookkeeper in small business firms.
4) In large companies bookkeepers are called ___ and ___ .
5) A ___ ___ is needed to become an accountant in a large company.
6) The term ___ ___ is sometimes a simple joke among bookkeepers and accountants.
7) ___ ___ is one of the daily transactions.
8) To become a bookkeeper you should get a necessary ___.
9) A ___ job can help students to get an ___.
10) The bookkeeping profession enables to ___ ___ .
_____________________________________________________________________________
part-time, accounting clerk, make a living, position, bean counter, updated, bachelor’s degree, financial statements, reconciles, accounting technician, experience, payment of bills, transactions, education, reports
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_____________________________________________________________________________
11. Match the words with the appropriate definitions:
- bookkeeping a) the action or process of selling goods
2. accounting b) business or trade operation
3. transaction c) a person who has something as his property
4. financial statement d) a sum of money paid into a bank
5. sale e) a person who has the first university degree
6. inventory f) recording, reporting and analysis of transactions
for making economic decisions
7. owner g) a process of recording transactions
8. bachelor h) to bring checks in correspondence with bank
accounts
9. reconcile i) a document presenting a financial information
of an enterprise
10. deposit j) a list of assets
Translate Text C using a dictionary.
UNIT II
THE DIFFERENCE
BETWEEN A BOOKKEEPER AND AN ACCOUNTANT
- Pay attention to the correct pronunciation of the international words from the text below. Give their Russian equivalents without a dictionary. Remember that many English words in the same form can be translated as different parts of speech.
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individual, service, correct, cycle, department, data, transaction, journal, report, order, credit, traditionally, normally, package, record, debit, column, corresponding, function, primarily, audit
system, monitor, interpret, result, mechanical, subjective, design, information, manner, finally, basis, present, management, type, typically, contract, controller, phase, prestigious, specialize
- Find in the dictionary all meanings of the following international words paying attention to their synonyms:
monitor, correct, regiment, order, correspond, corresponding, design, individual, amount
- Translate the following noun combinations:
purchase check, account balance, business management, bank service, service bureau, software package, system analysis problems, transaction file, department store, department store bank, contract basis, contract change, system administrator, monitor display, company director, firm assets, credit guarantee, cycle start, business partner, purchase amount, property owner
- Translate the following word combinations from the text:
a financial service, to enter data, in monthly cycles, to make adjustments, purchase orders and checks, a bookkeeping software package, the record of each transaction, a corresponding account, to check each other, to design a system, to benefit business, too burdensome, a financial statement, in such a way, is responsible for the result, to make decisions, in a particular area
Grammar Revision: Passive Voice(Страдательный залог)
Simple: to be(в личной форме) + Participle II
Пример: The office is closedat 6 p.m. every day.
Офис закрываетсяежедневно в 6 часов вечера.
Continuous: to be(в личной форме) + being + Participle II
Пример: Look! The office is being closed.
Смотрите! Офис закрывается.
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Perfect: to have(в личной форме) + been + Participle II
Пример: We are late! The office has been closed.
Мы опоздали! Офис закрылся.
- Translate the sentences with Passive Voice:
- Accounting clerks are usually supervised by an accountant.
- The accountant prepares adjusting entries to record expenses which were not entered by the bookkeeper.
- Wages earned by the employees have been processed this week.
- A financial record of business transactions should be involved in a bookkeeper’s duties.
- Bookkeeping can be considered as the part of accounting process.
- In this company bookkeeping and accounting tasks are being performed by a single person.
- A mistake was made by the bookkeeper, when he entered the record of this transaction to the debit column.
- Two entries can be used to check each other.
- A financial statement will have been presented by the 1-st of April.
- The current world of business and accounting is based on the computer and information revolution.
- Change Active into Passive:
- An accounting cycle includes the analysis and classification of transactions.
- The bookkeepers made entries in purchase and sales journals in chronological order.
- In small companies the bookkeeper may perform the entire bookkeeping process.
- Due to the financial statements the business management has made a decision.
- The information revolution is now transforming the global economy.
- Accountants must supply business managers with accurate and useful information.
- Computer science provided special programs for an accounting process.
- The owner of the company will introduce a new accountant to the Heads of the Departments.
- Several steps represent an accounting cycle.
- The accountants have done a complex work for the company.
- Read Text C. Determine which statements are referred to Accounting, and which of them - to Bookkeeping:
1. It is regarded as the systematic analysis of information about economic affairs of an organization.
2. It is a mechanical process.
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3. It provides the maintenance of files of data, the interpretation of these data, and the preparation of reports.
4. Its cycle consists of entering transactions into the journals and making adjustments.
5. It can be used by the organization’s managers to help them plan and control the organization’s operations.
6. It can be single-entry and double-entry.
7. It can be used by owners or regulatory bodies to help them make decisions.
8. It is less mechanical in nature.
9. It is used by governmental bodies to determine how much tax the organization must pay.
10. Its function is recording transactions in the journal and posting to the ledger.
Text C
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