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I. Find in the text the nouns corresponding to the following verbs and adjectives: to record, to prepare, to pay, to receive, profitable, to disagree, to decide, to determine, to equal, to inform, to invest, to manage, to balance, to interpret, valuable, to analyze, to post, accurate.
II. Find the equivalents:
1. bookkeeping проводка рахунків
2. financial statements подвійний вплив
3. overhead expenses система бух. обліку з подвійним записом
4. trial balance фінансовий рік
5. posting пробний баланс
6. double-entry system дебетувати
7. dual impact грошова готівка
8. to debit to one account фінансова документація
9. fiscal year бухгалтерський облік
10. balance in hand накладні витрати
III. Match the terms with its definitions:
1. debit a. financial obligation.
2. credit b. an amount of money that has been or must be paid.
3. book-keeping c. anything owed by or owed to the company that is
either cash or can be turned into cash.
4. receipts d. a record showing amount of money paid, received
and owed.
5. payments e. money that a business, bank or government
receives as, for example, profit.
6. assets f. an entry in an account recording a sum owed.
7. liabilities g. the fall in value of an asset (such as factory machine-
ry) resulting from age, wear or other circumstances.
8. statement h. process of recording commercial transactions. These
records provide the basis for the preparation of accounts.
9. depreciation of assets i. an entry in an account recording receipts of the assets.
IV. Answer the questions:
1. What kind of information is of great importance for proper company management?
2. What role does bookkeeping play in the accounting cycle?
3. What kind of data is collected by a bookkeeper?
4. What is the difference between bookkeeping and accounting?
5. Who is interested in obtaining accurate accounting information?
6. What is the modern concept of the accounting system?
7. What tasks should a bookkeeper solve at the first three steps of the accounting cycle?
8. What does double-entry bookkeeping mean?
9. What data are recorded in the company’s general ledger?
10. When is the bookkeeping cycle considered to be completed?
11. What are the advantages of the double-entry system?
Дата публикования: 2015-02-18; Прочитано: 548 | Нарушение авторского права страницы | Мы поможем в написании вашей работы!