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2017-09-10 | 2097 |
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I.Accounting
Lesson 1
Texts: Text A:What Bookkeeping is All About
Text B: Keeping A Record Of Transactions
Text A
What Bookkeeping is All About
The word “ business ” is very popular. What is business? We may say that business consist of selling goods and services at a profit. In other words, any enterprise in which we purchase and sell goods, spend, borrow, save and lend money is a business. It may be a drugstore, a TV repair shop, a manufacturing plant or something else. Business is a game with many players, and bookkeepers keep the score[1] in this game.
In the past, bookkeepers kept business records in big volumes: “the books”. Today, the people who keep the records are still called bookkeepers, even though they don’t use quill pens[2] and “the books” may be computer disks. But the principle remains the same. Bookkeepers tell the owners, how much money comes into the business, how much goes out, how much money the business owns and owes. Is the business gaining or losing in value?
Essentially, bookkeepers use the same methods when they are working for a sole proprietorship (which has only one owner) a partnership, or a corporation.
Text B
Keeping A Record Of Transactions
A transaction is any business operation that involves money. It may be a sale, a purchase, a loan, a lease payment, or any other activity in which money is transferred [3] from one account to another. The money can be in the form of cash (currency), cheque or money order.
The first responsibility of a bookkeeper is to keep a record of every transaction of the business he/she works for.
Bookkeepers record transactions in the journal. In the journal the bookkeeper enters transactions in chronological order (making a journal entries). Later the bookkeepers transfer entries to the accounts and use them to prepare many kinds of financial reports.
The journal page has two columns. A bookkeeping entry is either a debit or a credit. A debit is usually in the left-hand column. A credit is usually in the right-hand column. Debits and credits must be always balance (must be equal to each other). Every transaction involves both a credit and a debit.
WORDLIST
bookkeeping [`buk,ki:piŋ] | бухгалтерия | |
business [`biznis] | 1.дело, занятие, коммерческая деятельность 2. коммерческое предприятие, фирма | |
bookkeeper [`buk,ki:pǝ] | бухгалтер | |
accountant [ǝ`kauntǝnt] | бухгалтер (более высокой квалификации) | |
to consist of smth [kǝn`sist] | состоять из чего-л. | |
to sell (sold, sold) | продавать | |
profit [`prᴐfit] at a profit | выгода с выгодой | |
in other words | другими словами | |
enterprise [`entǝpraiz] | предприятие | |
to purchase | покупать | |
to spend (spent, spent) | тратить (время, деньги) | |
to borrow | занимать, брать взаймы | |
to save | 1.экономика 2.сохранять | |
to lend (lent, lent) | давать взаймы, одалживать, ссужать | |
records [`rekᴐ:dz] | записи, документация, учётные документы | |
to record [ri`kᴐ:d] | записывать, регистрировать | |
volume [`vᴐlju:m] | том, книга | |
still | всё ещё | |
to use [ju:z] | использовать, пользоваться | |
to remain [ri`mein] | оставаться | |
owner [``ǝunǝ] | владелец | |
to own [ǝun] | владеть, иметь в собственности | |
to owe to smb [ǝu] | 1.быть должным кому-л. 2. быть обязанным кому-л. | |
to gain [gein] | получать, приобретать, извлекать выгоду | |
to lose [lu:z] (lost, lost) | терять | |
value [`vælju:] | стоимость | |
essentially [i`senʃ(ǝ)li] | по существу | |
sole proprietorship [sǝul prǝ`praiǝtǝʃip] | индивидуальное частное предприятие | |
partnership [`pa:tnǝʃip] | товарищество | |
corporation | корпорация | |
transaction [træn`zækʃǝn] | сделка | |
to involve [in`vᴐlv] e.g. It involves great expenses. | включать в себя, вызывать Это влечёт за собой большие расходы | |
sale [seil] | продажа | |
purchase [`pǝ:tʃǝs] | покупка | |
loan [lǝun] | заём, ссуда | |
lease payment | платёж за аренду, лизинговый платёж | |
to transfer | переводить, переносить, перемещать | |
account [ǝ`kaunt] | счёт | |
cash | наличные | |
cheque [tʃek] am. check | чек | |
money order | платёжное поручение | |
promise [`prᴐmis] | обещание | |
responsibility for smth [ris,pᴐnsǝ`biliti] | ответственность за что-л. | |
to be responsible for smth | быть ответственным за что-л. | |
journal [ʤǝ:nǝl] | журнал | |
to enter smth | вносить, записывать, регистрировать | |
entry [`entri] journal entries | 1.запись 2.проводка запись в учётном журнале | |
to make an entry | вносить запись; делать проводку | |
financial reports [fai`nænʃǝl ripo:ts] | финансовая отчётность | |
either … or | или … или | |
debit [`debut] | дебет | |
credit [`kedit] | кредит | |
left-hand column | левая колонка | |
right-hand column | правая колонка | |
to balance | сводить баланс, выравнивать дебет и кредит счёта | |
Equal [`i:kwǝl] | Равный | |
item [`aitǝm] | 1.позиция, пункт, единица 2. бухгалтерская запись, позиция в балансе | |
both [bǝuθ] | Оба, обе | |
both … and | Как … так и, и … и |
WORK ON THE TEXTS
Text A
Ex.1. Найдите в тексте соответствие русским фразам.
1. Мы можем сказать, что бизнес заключается в продаже товаров и услуг с целью извлечения выгоды.
2. Другими словами…
3. … любое предпринимательство, когда мы покупаем и продаём товары, тратим, берём взаймы, экономим и ссужаем деньги, является бизнесом.
4. … и бухгалтеры ведут счёт.
5. В прошлом бухгалтеры хранили деловую документацию в больших томах «книгах».
6. Сейчас бухгалтеры всё ещё ведут записи…
7. … хотя они не пользуются гусиными перьями, а «книги» могут быть компьютерными дисками.
8. Но принцип остается тем же самым.
9. Бухгалтеры говорят владельцам, сколько денег приходит в бизнес, сколько денег уходит…
10. Бухгалтеры говорят, сколько денег находится в распоряжении, какова задолженность…
11. Увеличивается ли рыночная стоимость предприятия или уменьшается?
12. По существу, бухгалтеры используют те же самые методы, когда они работают на индивидуальное частное предприятие (которое находится во владении одного лица), товарищества или корпорацию.
Ex.2. Найдите в тексте предложения, в которых говорится, что
1. The main idea of business is selling and buying.
2. Businesses differ in the form of organization.
3. In the old days bookkeeps used big books.
4. The principle of bookkeeping does not change with time.
5. Bookkeepers provide important information to the owners of the business.
6. The form of ownership does not play any role in accounting methods.
Ex. 3. Выразите согласие или несогласие.
1. Business does not involve selling goods and services at a profit.
2. Bookkeepers keep records of transactions.
3. In the past bookkeepers kept their records in big volumes.
4. Thanks to bookkeepers the owners of the business know how much money they own and how much they owe.
5. In different companies bookkeepers use different methods of accounting.
Ex. 4. Проверьте, как вы поняли текст. Ответьте на вопросы.
1. What is business?
2. What is a business?
3. What are bookkeepers responsible for?
4. How did bookkeepers work in the past?
5. What role do bookkeepers play in any time?
6. What methods do bookkeepers use in their work?
TEXT B
Ex.5. Найдите в тексте соответствие русским фразам.
1. Сделка – это любая деловая деятельность, которая связана с деньгами.
2. Это может быть продажа, покупка, заём, арендный платёж…
3. Это может быть любая другая активность, при которой деньги переводятся с одного счёта на другой.
4. Деньги могут быть в форме наличности (валюты), чека или платёжного поручения.
5. Первой обязанностью бухгалтера является ведение учёта каждой операции…
6. Бухгалтеры регистрируют сделки в журнале.
7. … бухгалтер записывает сделки в хронологическом порядке, делая запись в учётном журнале.
8. Бухгалтеры переносят записи в учётном журнале на различные счета…
9. Бухгалтеры используют записи для подготовки различных видов отчётности.
10. Бухгалтерская запись – это кредит или дебет.
11. Дебет обычно в левой колонке.
12. Кредит обычно в правой колонке.
13. Каждая сделка проходит как по кредиту, так и по дебету.
Ex. 6. Найдите в тексте предложения, в которых говорится, что
1. Transactions may take different forms.
2. The major responsibility of a bookkeeper is to register every transaction of the business.
3. Bookkeepers enter transactions in chronological order.
4. Bookkeepers post entries to various accounts.
5. Financial reports are based on the journal entries.
6. Bookkeeping entries are either debit or credit.
Ex. 7. Выразите согласие или несогласие.
1. A transaction does not involve money transfers from one account to another.
2. The money which is transferred may be in different forms.
3. The bookkeeper doesn’t record every transaction of the business.
4. In the journal the bookkeeper can enter transactions in any order he/she likes.
5. Bookkeepers transfer journal entries to various accounts.
6. Bookkeeping entries are either debit or credit.
7. Debits are usually on the left.
8. Credits are usually on the right.
Ex. 8. Проверьте, как вы поняли текст. Ответьте на вопросы.
1. What characterizes a transaction?
2. What forms do transactions take?
3. What is the major responsibility of a bookkeeper?
4. Where do bookkeepers register transactions?
5. Where do bookkeepers transfer journal entries to?
6. Where are debits?
7. Where are credits?
Ex. 9. Заполните пропуски подходящими словами из рамки.
in the right-hand column, accounts, in the left-hand column, chronological order, spent, financial reports, received, be equal |
Bookkeepers record transactions every day. They enter debits and credits in the journal in ___. Then they transfer journal entries to various ___. A debit is usually ___. A credit is usually ___. Debits and credits must ___ to each other. Bookkeepers use accounting entries for many ___.
The owners of the business know how much money the business ___ and how much it ___.
REVISION EXERCISES
Ex. 10. Дайте развёрнутые ответы на вопросы.
1. What activities does business involve?
2. What forms do businesses take?
3. What is the origin of the word “bookkeeper”?
4. What information do bookkeepers record in their books?
5. What methods do different businesses use?
6. What does a transaction involve?
7. How do bookkeepers prepare financial reports?
8. What two columns are essential in bookkeeping?
9. Where do bookkeepers usually place credits?
10. Where do bookkeepers usually place debits?
11. What is the basic principle of double-entry bookkeeping?
Ex. 11. a) Прочитайте и переведите текст.
Remember: a lawyer [`lᴐ:jǝ] 1. юрист 2. адвокат
an auditor [`ᴐ:dite]аудитор
to mean (meant, meant) [mi:n, ment] значить, иметь значение
meaning значение
terms [tǝ:mz]термины
Accounting is a language of business. Business people of the world use it to describe different transactions of all kinds of organizations. Managers, owners, investors, bankers, lawyers, auditors and accountants use accounting terms and ideas. As it is a language of business, there are words and expressions that mean one thing in accounting, but whose meaning is different in ordinary language. For example, the word “credit” in accounting means an amount of money that you add to an account. Besides, word “credit” means a loan in business, and in ordinary language the expressions “to be a credit of smb” or “to do smb credit” mean that these people are proud of you. “her children do her credit” means that she is proud of her children. fluency[4] in accounting terms comes with practice.
The first phase of accounting is bookkeeping. However, accounting is much more than actual making of records. Accountants are interested in the financial results. They study the various alternatives which are open to the business and try to help the owners and managers to choose the best plan of action for the business.
б) Ответьте на вопросы.
1. What role does accounting play in business?
2. What people use accounting terms and ideas?
3. What financial meanings of the word “credit” do you know?
4. What expressions with word “credit” in the ordinary language do you know?
5. What is a first phase of accounting?
6. What are accountants interested in?
7. Why is it necessary to study the financial results?
Ex.12. Заполните пропуски словами из рамки.
a decision, owners, at a profit managers, accountant, financial reports |
The ___ and ___ of the business need some accounting knowledge to understand what the ___ tells them. Investors and others will need accounting knowledge too to read and understand the ___. Then the investors and the general public will be able to make ___ about future investments. There are two main questions that the managers, owners and investors want to know: fist, is the business operating ___? Second, will the business operate in the future or close down?
Ex.13. Заполните пропуски предлогами, где необходимо.
1. Bookkeeping consist ___ keeping records of transactions.
2. In the past bookkeepers kept business records ___ big books.
3. The business lost ___ value last year.
4. What company are you working ___?
5. We want to know how much money has come ___ the business?
6. Businesses sell or buy goods and services ___ a profit.
7. The money can be ___ the form ___ cash, check or money order.
8. Bookkeepers are responsible ___ keeping records of transactions.
9. Transactions are recorded ___ chronological order.
10. Journal entries are transferred ___ various accounts.
11. A debit is usually ___ the left-hand column.
12. A credit is usually ___ the right-hand column.
13. Every transaction involves ___ both a credit and a debit.
Ex.14. Заполните пропуски артиклями, где необходимо.
1. ___ business consists of selling and buying at ___ profit.
2. Many things have changed but ___ principle remains the same.
3. Now the bookkeepers use ___ same methods when they work for different companies.
4. ___ sole proprietorship, ___ partnership ___ or ___ corporation are various ownership forms.
5. Business is ___ game with many players and bookkeepers keep ___ score.
6. Any transaction involves ___ money.
7. ___ money which you transferred to this account is for bonuses.
8. ___ first responsibility of ___ bookkeeper is to record all the transactions.
9. In ___ journal ___ bookkeeper registers transactions in chronological order.
10. ___ bookkeeping entry is either ___ debit or ___ credit.
Ex.15. Раскройте скобки, употребляя глаголы в Past Simple, Present Simple или Future Simple.
1. Bookkeepers (to enter) transactions in chronological order.
2. The bookkeeper (to enter) this transaction yesterday.
3. The bank (to lend) a big sum of money to the business a month ago.
4. They (not to own) this factory. They (to sell) it some time ago.
5. The business (to gain) in value last year.
6. We hope that our business (to gain) in value next year.
7. This business (to spend) much money on lease payment every year.
8. His work (to consist) of preparing financial statements. He is responsible for the annual report.
9. She (to transfer) this sum to the bank tomorrow.
10. They usually (to save) money for summer holidays.
Lesson 2
Text A
The Balance Sheet
The Income Statement
After the journal entries are transferred to various accounts, the bookkeeper prepares financial statements. Annual reports are based on financial statements.
There are two important kinds of financial statements, the balance sheet and the income statement (which is also called an operating statement or a profit and loss account).
The balance sheet shows what the company owns and what it owes on a certain date. And it shows what is left to the owners (that is the owners’ equity, capital or net worth). The balance sheet is like a snapshot photograph since it reports on the financial position as of the end of the year.
The income statement, on the other hand, is like a motion picture since it reports on how the company worked during the year. It also shows what profit or loss its operations resulted in. It lists income over a certain period such as a year or a calendar quarter, subtracts expenses over the same period and shows what profit was earned or what loss was incurred.
Text B
Assets and Liabilities
Any property the business owns, and any claim it has on the property of others, is called an asset. Bookkeepers list any business property as an asset. Any amount which is owed is listed as a liability.
The two main kinds of assets are current assets and fixed assets. Fixed assets are sometimes called capital assets or plant assets.
A fixed asset is an item with a life of more than one year: for example, a warehouse, equipment, a machine or a truck. Inventories (stock of goods for sale) and materials (raw materials and components) are current assent.
Current assets are listed in the balance sheet in order of their liquidity, the speed with which they are turned into cash. Cash (on hand or in a demand deposit in the bank) is listed first. Cash is the first resource for paying bills.
Marketable securities are securities that are easily sold.
Accounts receivable is the money which is owed by customers of the business for goods and services which are purchased on credit. They are listed next because they will soon become cash. Next come inventories (goods for sale and raw materials), and prepaid items such as insurance and rent paid in advance.
A liability is a claim on the assets of the company.
Liabilities take many forms. If the owner of a business borrows money, it is known as an account payable. Accounts payable is the money which is owed by the business.
Liabilities are classified as short-term or long-term. Current liabilities are like current assets. Long-term liabilities are like fixed assets. Generally, liabilities are considered current if they fall due within the current accounting year.
Equity (or shareholders’ equity) is what a business owes both to shareholders and owners.
The fundamental accounting equation is often given as A=L+E. It means that assets must equal liabilities plus owners’ equity (capital).
ASSETS = LIABILITIES + EQUITY
WORDLIST
1. balance sheet | баланс, балансовая таблица |
2. income [`inkǝm] 3. income statement syn. operating statement, profit and loss account 4. various 5. to prepare [pri`pɛǝ] 6. financial statements syn. financial reports 7. annual [`ænjuǝl] 8. be based on… [beist] 9. to show (showed, shown) 10. to leave 11. owners’ equity [`ekwiti] syn. shareholders’ equity syn. net worth 12. share 13. capital 14. to pay (paid, paid) 15. since 16. to report [ri`pᴐ:t] 17. as of the end of the year 18. on the other hand e.g. on the one hand on the other hand 19. to result in smth 20. loss heavy losses [`hevi] to suffer losses to sustain losses to incur losses at a loss ant. at a profit 21. to list 22. to subtract from [sǝb`trækt] syn. to deduct from [di`dʌkt] 23. expenses [iks`pensiz] heavy expenses to bear expenses (bore, borne) to incur expenses 24. to earn [ǝ:n] 25. assets [`æsets] 26. liabilities [,laiǝ`bilitiz] 27. property [`prᴐpǝti] 28. claim on smth 29. as 30. amount [ǝ`maunt] 31. current assets 32. fixed assets syn. capital assets plant assets 33. item [`aitǝm] 34. warehouse [`wɛǝhaus] 35. equipment [i`kwipmǝnt] 36. truck 37. inventories [`invǝntriz] 38. stock of goods 39. raw materials [rᴐ: mǝ`tiǝriǝz] 40. component 41. liquidity [li`kwiditi] 42. speed [spi:d] 43. to turn into 44. cash on hand 45. demand deposit 46. resource 47. bill 48. marketable securities 49. accounts receivable (receivables) 50. due the sum due to us 51. prepaid 52. insurance [in`ʃuǝrǝns] 53. rent 54. in advance [in ǝd`va:ns] 55. accounts payable (payables) 56. short-term 57. long-term 58. like 59. generally [`ʤenǝrǝli] 60. to consider 61. current 62. within 63. to fall due 64. accounting year syn. reporting year, year under review 65. shareholder [`ʃɛǝ,hǝuldǝ] 66. equation i`kweiʃn] accounting equation 67. to equal [`i:kwǝl] 68. owners’ equity (capital) | доход счет прибылей и убытков, отсчет о доходах и расходах компании различный подготавливать финансовая отчетность годовой, ежегодный основываться на… показывать оставлять капитал акционеров (все активы за вычетом всех пассивов) акционерный (собственный) капитал акция капитал платить, оплачивать так как сообщать, описывать по состоянию на конец года с другой стороны с одной стороны… приводить к чему-л. убыток крупные убытки нести расходы с убытком, в убыток с прибылью записывать, учитывать вычитать из расходы большие расходы нести расходы зарабатывать активы пассивы, денежные обстоятельства собственность право на что-л. как, в качестве сумма текущие (оборотные) активы фиксированные (капитальные) активы, основной капитал, основные фонды бухгалтерская запись, позиция в балансе склад, товарный склад оборудование грузовик товарно-материальные запасы запас товаров сырье компонент, составная часть ликвидность скорость превращать наличность в кассе вклад до востребования ресурс; зд. источник счет легко реализуемые ценные бумаги дебиторская задолженность подлежащий выплате, причитающийся к оплате сумма, причитающаяся нам заранее оплаченный страхование, страховка арендная плата заранее кредиторская задолженность краткосрочный долгосрочный подобно, похожий, подобный в общем смысле, вообще рассматривать, считать текущий в течение подлежать оплате при наступлении срока отчётный год акционер уравнение бухгалтерское уравнение (формула, по которой активы компании должны равняться пассивам плюс собственный капитал) равняться акционерный капитал |
WORK ON THE TEXTS
Text A
Ex.1. Найдите в тексте соответствие русским фразам.
Ex.2. Найдите в тексте предложения, в которых говорится, что
Ex. 3. Выразите согласие или несогласие.
Ex. 4. Проверьте, как вы поняли текст. Ответьте на вопросы.
Ex. 5. Заполните пропуски подходящими словами из рамки.
idea, sides, date, assets, activities, balance, picture, liabilities, investors |
The balance sheet shows the financial ___ as it stood on one particular day, December 31, 2008. The balance sheet is divided into two ___: on the left are shown ___; on the right are shown ___ and owners’ equity. Both sides are always in ___.
While[5] the balance sheet shows the fundamental strength of the company on a given ___, the operating statement may be of greater interest to ___ because it shows the result of operating ___ for the whole year. It is a valuable guide, because it gives an ___ how the company will do in the future.
TEXT B
Ex.6. Найдите в тексте соответствие русским фразам.
Ex. 7. Найдите в тексте предложения, в которых говорится, что
Ex. 8. Выразите согласие или несогласие.
Ex. 9. Проверьте, как вы поняли текст. Ответьте на вопросы.
Ex. 10. Заполните пропуски подходящими словами из рамки.
asset, life, land, fixed assets, are listed |
A long-life ___, such as a building, ___, or a machine, has a useful ___of more than one year. All long-life assets ___ on the books after current assets. They remain on the books for some time.
Long-life assets are also called “___”, “plant assets”, or “property, plant and equipment”.
Ex. 11. а) Прочитайте текст.
remember: cost стоимость, себестоимость
historical cost первоначальная (историческая) стоимость
unit of measure [`ju:nit ǝv `meʒǝ] единица измерения
mortgage [`mᴐ:giʤ] ипотека, закладная
note краткосрочное долговое обязательство, вексель
book value балансовая стоимость
REVISION EXERCISES
Ex. 12. Дайте развёрнутые ответы на вопросы.
Ex. 13. а) Прочитайте и переведите текст.
Letter to Shareholders
the shareholders, is produced, optimistic, the financial statements, are based on |
A company’s annual report is made every year. Only ___ are produced by the accountants. Much of an annual report ___ by managers and discusses many topics, some of them ___ accounting figures, some are not.
The letter to ___ is part of the annual report. It begins with a statement such as “I am pleased to report…” and is signed by the president. The letter usually contains an ___ message.
Ex.15. Заполните пропуски предлогами, где необходимо.
Ex.16. Заполните пропуски артиклями, где необходимо.
1. It is important to know whether ___ owners are increasing their investment, or ___ business is working at ___ loss.
2. The balance sheet gives an idea what ___ company owns and what it owes on ___ certain date.
3. The balance sheet reports on ___ financial position as of ___ end of ___ year.
4. The operating statement is like ___ movie because it shows ___ work of ___ company.
5. The income statement shows income over ___ specified period such as ___ year or ___ calendar quarter.
6. ___ same period is mentioned in this report.
7. Bookkeepers list any property as ___ asset.
8. Fixed assets are sometimes called ___ plant assets.
9. ___ warehouse, ___ truck, or ___ machine are examples of fixed assets.
10. Current assets also include ___ inventories and ___ raw materials.
11. Current assets are listed in ___ balance sheet in order of their liquidity.
12. Cash is ___ first resource for paying ___ bills.
13. Liabilities are called current if they are paid within ___ current accounting year.
14. Equity is what ___ business owes both to ___ shareholders and ___ owners.
Lesson 3
Text A
The Accounting
The Accounting cycle can be imagined as a circle[7] that repeats again and again throughout the life of a business. The cycle starts when a transaction occurs. Every time a transaction is made it is recorded in the journal, in other words, it is entered.
Each record is called an entry. In the double entry system each transaction is recorded twice –as a credit to one account and a debit to another. How did this double entry system appear? In Roman times the money lender[8] sat at one side of a table, gave money to his customer with his right hand and wrote the value of the cash that was paid out on the right side. When the cash was repaid it was put on the left. With time these operations were recorded in the journals in two columns: for debits and credits.
Credits usually go on the right; debits usually go on the left.
Every entry in the journal is transferred to a ledger, or a book of accounts. When is transferred from the journal to the ledger it posted. The ledger accounts may be kept in different forms, from sheets in manila folders[9] to computer disk files. Each account is given an account title such as “Cash”, “ Payroll Account ”, “Account receivable”, and an account number. All the account titles together with their numbers are listed on a special page which is called the chart of accounts.
Usually at the end of each accounting period the bookkeeper has to verify the accounts for accuracy. He has to make sure that every entry from the journal is posted to the ledger and that debits and credits in the ledger are in balance. This procedure is called a Trial Balance.
Text B
Errors in Bookkeeping
Several kinds of errors are common in bookkeeping: numbers may be reversed in writing (for example, 65 instead of 56) or a digit is moved over one place (for example, 10,000 instead of 1,000). The bookkeeper can reverse the entry with incorrect information and reenter the entry correctly.
It should be remembered that locating an error later takes much time. It is easier[10] to check work in the process than “to hunt”[11] for an error later on. This will save time and effort. So the bookkeeper must try to avoid any errors.
If the trial balance does not balance, its columns are to be checked and rechecked to make sure that all postings are made properly and the journal debits and credits are equal to each other.
WORDLIST
accounting cycle [ǝ`kauntiŋ `saikl] | учётный цикл | |
to imagine [i`mæʤin] | воображать, представлять себе | |
throughout [θru:`aut] | всё время, на протяжении всего времени; на всём пространстве | |
throughout the life of an asset throughout the country throughout the world | в течение всего срока по всей стране во всём мире | |
to occur [ǝ`kǝ:] | происходить, случаться | |
to appear [ǝ`piǝ] | появится | |
to repay [ri`pei] | вернуть сумму, выплатить | |
ledger [`leʤǝ] syn. book of accounts | бухгалтерская книга | |
to post | делать проводку | |
account title | наименование счёта | |
payroll account | счёт заработной платы | |
number | (порядковый) номер | |
account number | номер счёта | |
chart of accounts [`tʃa:t ǝv ǝ`kaunts] | план бухгалтерского учёта | |
accounting period [ǝ`kauntiŋ `piǝriǝd] | отчётный период | |
to verify [`verifai] | проверять, контролировать | |
accuracy [`ækjurǝsi] | правильность, точность | |
to make sure | убедиться, удостовериться | |
balance [`bælǝns] to draw up the balance to be in balance | баланс подводить/сводить баланс балансироваться, равняться | |
trial balance [traiǝl] | пробный/проверочный баланс | |
error | ошибка | |
To reverse [ri`vǝ:s] | 1. менять порядок, менять местами 2. сторнировать | |
digit | цифра | |
to move over | отодвигать | |
place | разряд | |
correct | правильный, верный | |
incorrect | неправильный, неверный | |
correctly | правильно, верно | |
should [ʃud] | следует, нужно, должно | |
locating | нахождение, обнаружение | |
later | позднее | |
effort [efǝt] | усилие | |
to avoid smth | избегать чего-л. | |
posting | проводка |
WORK ON THE TEXTS
Text A
Ex. 1. Найдите в тексте соответствие русским фразам.
Ex. 2. Найдите в тексте предложения, в которых говорится, что
Ex. 3. Выразите согласие или несогласие.
Ex. 4. Проверьте, как вы поняли текст. Ответьте на вопросы.
Text B
Ex. 5. Найдите в тексте соответствие русским фразам.
Ex. 6. Найдите в тексте предложения, в которых говорится, что
REVISION EXERCISES
Ex. 10. Дайте развёрнутые ответы на вопросы.
Ex. 11. а) Прочитайте текст и переведите его.
The method of bookkeeping in use is the method of double entry. This method means that each debit entry has a corresponding credit entry, and each credit entry has a corresponding debit entry.
All the items which are recorded in all the accounts on the debit side should equal all the items which are recorded on the credit side of the books. In accounting a trial balance is periodically drawn up to make sure that the two sides of the book “balance”.
A form of a trial balance is made up by listing all the accounts, adding all the debit entries and at the same time adding all the credit entries.
At first sight[12] the balancing of a trial balance may seem correct. This, however, may be wrong. It means that some types of errors were not made, but there are other types of errors which are not seen in the totals (общая сумма) of a trial balance.
b) Ответьте на вопросы.
1. What does the double entry bookkeeping mean?
2. Why is a trial balance drawn up?
3. What information is included in the trial balance?
4. What errors can be found in accounts?
5. What errors can lead to serious problems?
6. What kind of errors are difficult to find?
Ex. 12. Заполните пропуски словами из рамки. Некоторые слова могут повторяться.
value, entries, are checked, item, errors,involve, number, posted |
Double entry systems guarantee that ___ of the data are made properly. However ___ can appear from a ___ of sources.
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