Добавил:
Upload Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз: Предмет: Файл:
электронная версия метод по финансам ур 12-21.doc
Скачиваний:
6
Добавлен:
11.02.2016
Размер:
540.67 Кб
Скачать

2. Open the brackets putting the verbs in the correct form:

At the end of the month or more frequently all journal entries (to post) into the book of accounts (to know) as a general ledger (to consist) of separate pages for each account. The page for each account (to show) its debits and its credits, so that the balance of each account (can) (to determine). As each jour­nal entry (to record) on the (to plan) side of its account, a mark (to place) in the post column of the journal in order (to show) that it already (to record) in the ledger. The date (to use) in the ledger (to be) the date on which the entry first (to record) in the journal. The post column in the account (to use) (to show) which page this entry (to post) to in the ledger.

In addition to the general ledger, a subsidiary (дополнительный) ledger (to use) in order (to provide) information in greater detail about the accounts in the general ledger. For example, the subsidiary ledger (may) (to keep) for the amount of money (to owe) to the company by all its customers, for the wages (to pay) to each employee, for each building or machine (to own) by the company and for amounts (to owe) to each of the company's creditors.

3. Using texts 1 and 2 answer the questions:

  1. What is the difference between a journal and a ledger?

  2. What types of journals and ledgers are used in bookkeeping?

  3. What are the main steps in the process of recording information about transactions?

4. Prepare for a short talk:

  1. The main tasks of bookkeeping.

  2. Imagine you are a bookkeeper. What do you think of this profession? Is it dangerous?

  3. Could you say that the profit of a firm depends on the bookkeeper’s work?

Unit 21

to examine перевіряти, проводити ревізію

accounting records документи обліку

to offer an opinion зробити висновок

account audit аудит рахунків

indepth audit report детальний аудиторський звіт

audit procedures методика проведення ревізії

substantive test незалежна перевірка

test in totals перевірка підсумкових чисел

audit risk риск неякісного контролю

detection risk риск (не) виявлення

to qualify the opinion дати аудиторський висновок з застереженнями (оговорка)

1. Read sentences only with new lexis and translate them.

  1. Auditing is a process in which an independent accountant-auditor examines a firm's accounting records and financial statements and offers an opinion on their accuracy and reliability.

  2. The auditor should focus on any misstatement whether it is intentional or unintentional.

  3. Special bodies of users, such as supervisory boards, employee representatives, government agencies may sometimes need an indepth audit report.

  4. The auditor normally starts with a study of the business environment the audited company is working in and performs a preliminary analytical review.

  5. It should be stressed that auditors do not monitor, they offer an opinion, and the audit process and audit procedures are complicated and manifold.

  6. Defining the audit strategy the auditor has to decide whether to rely on internal controls or to resort to substantive testing applying analytical review procedures, such as tests in totals, comparison with budgets or even statistical analysis of figures.