Студопедия.Орг Главная | Случайная страница | Контакты | Мы поможем в написании вашей работы!  
 

LISTENING. You are going to hear a talk between William Buckhurst and Mr



Exercise 1

You are going to hear a talk between William Buckhurst and Mr. Brent. Before you listen to the conversation look at these statements, which you will mark T (True) or F (False) after you have listened to the tape.

1. Having spent three hours at the books in Harper & Grant Ltd., the chief auditor asked the chief accountant to go into two small things so that Hector Grant could try and get the information straight away.
2. The chief auditor started with the stock valuation and was puzzled by the figure for paint: it was listed as goods paid for, but he could find no record of payment.
3. Harper & Grant always buy paint on a sale or return basis and pay for it each quarter as we use it so Mr. Buckhurst presented a cheque for the total amount.
4. The chief accountant admitted his fault for the anomaly in stock valuation because it was him who accepted the figure in the Stock Department and they had forgotten the sale or return arrangement and put the paint in the wrong column.
5. Another anomaly was the cheques made out to members of the staff.
6. Clerks in the accounts department often cash cheques for staff as a service, the cheques are made out to the company by the individuals.
7. The chief accountant totals up the value of the cheques, comes to the cashier for a company cheque for the same sum, and then goes to the bank.
8. The staff members' cheques are paid in and an equivalent sum of cash is drawn out with the company cheque when the representative of the company goes to the bank.
9. According to the paying-in vouchers the amount paid in is less than the amount drawn out but the bank statement didn’t reflect it, which surprised Mr. Brent.
10. There was the difference of fifteen pounds between the amount paid-in and drawn out of the company.




Дата публикования: 2014-12-28; Прочитано: 353 | Нарушение авторского права страницы | Мы поможем в написании вашей работы!



studopedia.org - Студопедия.Орг - 2014-2024 год. Студопедия не является автором материалов, которые размещены. Но предоставляет возможность бесплатного использования (0.006 с)...