Рецензент: Большакова Е.Е., преподаватель английского языка высшей категории.

Симонян Д.Г., Английский для специальности «Экономика и бухгалтерский учет. – СПБ, 2016. - 28 с.

Методическое пособие для средних профессиональных и высших учебных заведений экономической направленности

ПРЕДИСЛОВИЕ

Учебное пособие «Английский для специальности «Экономика и бухгалтерский учет.»» является предназначена для обучения английскому языку студентов экономических специальностей СПО и высших учебных заведений экономической направленности для очной и заочной формы обучения.

Пособие предназначено для аудиторных и внеаудиторных занятий по английскому языку. Данное пособие направлено для развития навыков чтения, изучения профессиональной лексики, расширения знаний по экономической специальности.

Пособие содержит иллюстрации для оживления материала и повышения к нему интереса у учащихся.

Учебное пособие включает 8 текстов. Каждый текст снабжен индивидуальным тематическим мини-словарем, который способствует более легкому пониманию текста, а также заданиями, направленными на проверку понимания, на усвоение нового лексического материала.

Тексты всех уроков тематически связаны с экономическим профессионально ориентированным материалом.

Пособие также оснащено ключами к заданиям, которые могут вызвать наибольшее затруднение в выполнении.

Большакова Е.Е., преподаватель

Английского языка высшей категории.

Содержание:

Text 1. Difference Between Bookkeeping and Accounting…………………………………..5

Text 2. Types of bank accounts…………………………………………………………….....7

Text 3. How Does a Cash Register Work?..............................................................................9

Text 4. What is the difference between salary and wages?....................................................11

Text 5. How to Make an Invoice?..........................................................................................13

Text 6. Assets vs. Liabilities & Revenue vs. Expenses………………………………………16

Text 7. What is Money?.........................................................................................................19

Text 8. What Does a Bookkeeper Do on a Daily Basis?........................................................24

Keys…………………………………………………………………………………………..27

Text 1

Difference Between Bookkeeping and Accounting

Bookkeeping and accounting are both relevant tool in communicating the financial activity, performance and condition of a business entity.

The important role of bookkeeping and accounting in every business has increased the demand for bookkeeping and accounting job or services worldwide. Because of the high demand, it made bookkeeping and accounting as two of the most profitable and rewarding profession in the world.

Bookkeeping vs Accounting

It is very common for non-accountants to think that bookkeeping and accounting are of the same thing. Although they both involve the process of recording the financial transactions of a business, bookkeeping and accounting are two different topics.

Bookkeeping is the process of recording, in chronological order, the daily transactions of a business entity. It forms part of the accounting information system.

On the other hand, accounting is an information system – includes the process of recording, classifying, summarizing, reporting, analyzing and interpreting the financial condition and performance of a business – in order to communicate it to stakeholders for business decision making.

Illustration

To provide a clear understanding of the difference between bookkeeping and accounting, take a look at this sample illustration.

Imagine there’s one piece of apple pie divided into 6 slices. Each slice was given a corresponding name as recording, classifying, summarizing, reporting, analyzing, and interpreting. The whole one piece of apple pie is called the accounting information system which represents accounting. On the other hand, bookkeeping represents one slice of the apple pie which is recording.

Bookkeeping is an important part of the accounting information system because it serves as the groundwork of accounting. Bookkeeping is a branch of accounting which is responsible in recording the financial transactions of the business. It is the starting point of the whole accounting process. The person responsible on the bookkeeping process is often referred to as bookkeeper or accounting clerk. They are the one who ensures the recording of business transactions in the book of accounts, such as journals and ledgers, in chronological manner.

Bookkeepers are responsible in safeguarding the completeness and accuracy of the book of accounts. They assist accountants in preparing reports, like financial statements or tax returns, by providing summary and supporting documents of the recorded business transactions. Bookkeeping is only limited to the recording process, although in cases of small businesses, bookkeepers may also do the preparation of reports. As such, bookkeeping can be performed by non-accountants who gained relevant trainings and experience in bookkeeping.

Accounting, on the other hand, represent the whole accounting process, from recording until interpreting business financial information. Accounting is one of the most diversified professions because professional accountants have different options in which area of accounting they want to focus their career – such as financial accounting, managerial accounting, tax accounting, auditing, etc.

Unlike bookkeeping, accounting jobs are performed by accounting graduates or licensed professional accountants. Accounting involves more technical understanding and procedures compared to bookkeeping.

Vocabulary

relevant – важный, значимый

communicating – установление связи, сообщение

business entity - субъект бизнес-деятельности, предприятие

accounting information system - система обработки учётных данных

‘ledger – регистрационный журнал

financial statement – финансовый отчет

tax return – налоговая отчетность

diversified – разнообразный, многоплановый

Exercise 1.

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