Disagreement, assets, credit, statement, journal, kept, total, transaction, ledger, found, liabilities, debit, transfers, offset, list, accounts

1. In order to make a complete bookkeeping record of a (угод)__________, entries must be made in two different ________ to keep the ins and outs balanced.

2. Double entry doesn’t mean that the same transaction is entered twice but that both the (дебетова)_________ and the (кредитова)_________ side of the transaction are recorded.

3. All entries in one account must be (замінені)__________ by entries in another account or accounts.

4. The simplest set of double entry books consists of the (журналу)__________ and the (головної бухгалтерської книги)________________.

5. The bookkeeper regularly (заносить) _________ the information in the journal to the various accounts, which are (зберігаються)_________ in the ledger.

6. The trial balance is a (перелік)________ of debit and credit balances (що знаходяться)________ in all accounts.

7. The (загальний підсумок)__________ of the debits must equal the total of the credits.

8. (Розбіжність)___________ between totals shows there is an error (or errors) in the records.

9. The profit and loss (звіт) _________ tells whether the individual or business has made a profit for the period.

10. The balance sheet is a list of all the (активів)_________ and (пасивів)___________ on the date of the statement.

Ситуація 6. Під час інтерв’ю з роботодавцем будьте готові дати відповіді на запитання відносно Ваших можливих обов’язків бухгалтера та типових процедур такої посади. Намагайтеся скласти добре враження про себе.

1. Why must entries be made in two different accounts?

2. What does the double entry mean?

3. Must all entries in one account be offset by entries in another account or accounts?

4. What does the simplest set of double entry books consist of?

5. What does a bookkeeper do the first thing when a transaction takes place?

6. Where else does the bookkeeper transfer the information to?

7. What is the purpose of bookkeeping procedures?

8. What types of financial statements are the common practice?

9. When are these statements prepared?

10. What is a trial balance?

11. What does the profit and loss statement tell?

12. What is the balance sheet and what it balances?

13. What is the net worth, why it is net?