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Accounting is the systematic development and analysis of information about the economic affairs of an organization. This information may be used in a number of ways: by the organization’s managers to help them plan and control the organization’s operations; by owners and legislative bodies to help them appraise the organization’s performance and make decisions as to its future; by owners, lenders, suppliers, employees, and others to help them decide how much time or money to devote to the organization; by governmental bodies to determine how much tax the organization must pay; and by customers to determine the price to be paid. Accounting provides information for all these purposes through the maintenance of files of data, analysis and interpretation of these data, and the preparation of various kinds of reports. These reports are called financial statements. Three financial statements will be discussed: the balance sheet, the income statement, and the statement of cash flows. Accountant is a professionally qualified person who is able to record, keep, check, and prepare financial statements.
II. Restore the word order in the questions and answer them.
1) What by the term “accounting” is meant? 2) What people with accounting and why deal? 3) What does accounting its information through provide? 4) What are three financial statements mentioned in the text? 5) What by the term “accountant” is meant?
III. Agree or disagree with the following statements.
1) Accounting is the systematic analysis of illegal ways of paying less tax. 2) The organization’s managers to plan and control the organization’s operations use intercom. 3) Owners to appraise the organization’s performance use illegal tapping. 4) Lenders to decide how much time or money to devote to the organization use the newspapers that print shocking stories about people’s personal lives. 5) Governmental bodies to determine how much tax the organization must pay use tax legislation. 6) Customers to determine the price to be paid use their common sense. 7) Accounting provides its information through Internet. 8) Accounting provides its information through the preparation of various kinds of statements. 9) Balance sheet is a statement of how much money a business has earned and how much money it has paid for goods and services. 10) Cash flow is the movement of money coming into a business as income and going out as wages, materials etc. 11) Income is a gain or recurrent benefit usually measured in money that derives from capital or labour. 12) It’s only reasonable that people on a high income should pay more tax. 13) Accountant is a professionally qualified person who is able to find legal ways of paying less tax. 14) Accountant is someone who does his best to conceal unlawful income.
IV. Translate the following questions from Russian into English and answer them.
1) Бухгалтерское дело — это систематический анализ информации об экономическом положении организации?
2) Финансовый отчет — это отчет о финансовом положении организации?
3) Документами финансового отчета являются: балансовый отчет, отчет о доходах и баланс оборотных средств, не так ли?
4) Балансовый отчет — это доклад о финансовом положении организации на определенную дату?
5) Отчет о доходах — это документ о денежных или материальных ресурсах, поступающих государству, предприятию, учреждению или отдельному лицу в процессе распределения национального дохода?
6) Баланс оборотных средств – это доклад об изменениях в финансовом положении организации?
V. Retell the text “Accounting and its reports”.
1) Accounting is … 2) Accounting is used by managers to … 3) Accounting is used by legislative bodies to … 4) Accounting is used by lenders and employees to … 5) Accounting is used by governmental bodies to … 6) Accounting is used by customers to … 7) Accounting provides … 8) Three financial statements are …
VІ. Read and translate the text.
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