- •080109.65 - «Бухгалтерский учет, анализ и аудит»,
- •Г.А. Дубинина и.Ф. Драчинская
- •Учебные задания по английскому языку
- •Лингафонному курсу «Язык бизнеса»
- •080105.65 - «Финансы и кредит»,
- •Who’s Who in the Company
- •Ian Hampden, Ian - Personnel Manager Green, Jack - Shop steward
- •Phrase list
- •Exercise 4
- •Phrase list
- •Listening
- •Exercise 2
- •Post-listening
- •Phrase list
- •Listening
- •Exercise 2
- •Exercise 3
- •Post-listening
- •Sum up everything you came to know from the unit about
- •Phrase list
- •Listening
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Exercise 5
- •Post-listening
- •Phrase list
- •Listening
- •Exercise 2
- •Exercise 3
- •Exercise 5
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •Listening
- •Exercise 2
- •Exercise 3
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •Listening
- •Exercise 2
- •Exercise 5
- •Post-listening
- •Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •Listening
- •Exercise 2
- •Exercise 3
- •Exercise 5
- •Post-listening
- •Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •7. What difficulties and problems do good employee-management relations present?
- •8. In what way do the management regulate the going-on activities?
- •9. What does the work of a Personnel Manager entail?
- •Listening Exercise 1
- •Exercise 2
- •Exercise 5
- •Post-listening
- •Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •Listening
- •Exercise 3
- •Post-listening
- •Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •Exercise 3
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •Exercise 2
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Illustration 1
- •Phrase list
- •5. What does the Balance Sheet show?
- •6. Why is stock valuation a mixed blessing?
- •Exercise 2
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •Listening
- •Exercise 2
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Post-listening Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Explain why and how hi-jackers stole office-furniture.
Post-listening
1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
a) How could Ambrose Harper’s importance in the company be defined?
b) What are the advantages of J.Martin’s membership in the Board?
c) What do the Rules of Association drawn up by Harper and H.G.’s father state?
d) What are the reasons for Wentworth to be invited to join the board?
e) Prove that John Martin would be a useful counter to Wentworth.
2. Recount the situation as if you were Hector Grant.
3. Suppose you are Alfred Wentworth, are you satisfied with the situation in Harper & Grant Ltd. and the number of its shares you own? What do you plan for the future?
4. Give a lecture on the structure of the share capital in Harper & Grant Ltd. before and after Ambrose Harper’s death. (See Illustration 1 below)
5. Answer the following questions as if you were William Buckhurst:
a) Why should the accounts be done every month in your opinion?
b) What are the disadvantages of doing accounts every quarter?
c) What is the essence of breaking down the activity of the company into cost centres?
6. Act out:
a) a conversation between Peter Wiles and John Martin. Discuss the pro and contra of the introduction of monthly accounting by cost centres;
b) a talk between Hector Grant and William Buckhurst before the Board meeting about the changes in the board that are to be made.
Illustration 1
Unit 19 |
Auditing the Accounts |
Phrase list
Listen to the tape and practise the pronunciation of the following words and word combinations, quote the sentences in which they are used in the unit. Consult a dictionary and translate them into Russian.
to approve the accounts
to ensure that somebody is reporting correctly
to be in private practice
to be exempt from having to publish the accounts
Profit Statement (a Trading and Profit and Loss Account)
Balance Sheet
Director’s Report
to deduct overhead charges
depreciation on plant and buildings
the capital employed
issued share capital
retained earnings
fixed assets
trade investments
compilation of net current assets
less liabilities
The totals must agree.
current liability
stock valuation
to go into things
to be listed as goods paid for
to find no/the record of payment
to buy something on a sale or return basis
to make out cheques to somebody
to total up the value of the cheques
to pay in the staff member’s cheques
to draw out an equivalent sum of cash with the cheque
a withdrawal on the bank statement
a paying-in voucher for the date
to be a fiddle
to query the figure
to draw somebody’s pay in advance
PRE-LISTENING
Task I
Consider the introduction to the unit. Answer the following questions and be ready to give a story line. Use the word combinations in brackets.
1. What is the main task of the auditors?
(to approve the accounts of a limited company; to act on behalf of the shareholders; to ensure that the directors are reporting correctly; the state of affairs of the company; to judge whether the directors are managing the company efficiently; to judge for themselves)
2. Why has H.G. changed the firm auditing the firm’s accounts?
(to audit the accounts of Harper & Grant; to be in private practice as an accountant; to be appointed; a privately owned limited company; to be exempt from something; to publish accounts; to have the accounts audited by independent auditors; to be connected with the company)
3. What is W. Buckhurst responsible for?
(to be Company Secretary; to be responsible for something; the period in question; to be ready for checking; to make a bad impression; the accounts department; to supply immediately any information wanted by the auditors)
4. Which three documents are in the focus of the auditors’ attention?
(to be satisfied; the Profit Statement; the Balance Sheet; the Directors' Report; a Trading and Profit and Loss Account; to arrive at the profit for the year; to start with net sales or income; to deduct the cost of materials, work and overhead charges; to leave a trading surplus; depreciation on plant and buildings; auditors' fees; administration and selling costs; to produce the net profit or loss; a summarised statement; the amount of funds employed in the business; to derive the funds from some sources)