Самостійна робота № 35Тема: Бухгалтерські документиМета: сформулювати поняття; усвідомити значення, роль бухгалтерських документів
Література: посібник з англійської мови Вельчевої К.М., Донцової О.М., ч.ІІ, 2013р., ІТМЕСГ, с.48
Тривалість: 2 години
План:
1. Вивчення нової лексики по темі.
2. Ціль заповнення бухгалтерських документів.
3. Форми бухгалтерських документів.
Методичні рекомендації:
1. Вивчіть нову лексику. Підготуйтесь до диктанту.
2. Прочитайте та перекладіть текст. Підготуйтесь до переказу.
3. Випишіть форми бухгалтерських документів. Складіть план тексту.
Впр.1. Вивчіть нову лексику. Підготуйтесь до диктанту.
proof expediency
instruction legality
implementation observe
primary executives
observation duly executed
obligatory prevent
however abuse
justify evidence
relevant therefore
preliminary claim
Впр.2. Прочитайте та перекладіть текст. Випишіть головне та вивчіть.
COMMENTS AND THE PURPOSE OF THE PAPER
Corruption is one of the world’s greatest challenges due to its occurrence in every part of the world and its detrimental effects on the overall development of countries. The solution to this multidimensional phenomenon, which is caused by several factors, should include the enforcement of powerful corporate control mechanisms, since corporate governance can become a critical catalyst against corruption practices.
The purpose of this paper is to examine the relationship and the interactions between three important elements: corruption, corporate governance mechanisms and financial accounting information. We argue that the use of transparent financial accounting information in corporate control mechanisms enhances the effectiveness of the governance process which in turn prevents corruption. The remainder of the paper is organized as follows.
In the first section, we explore the linkage between corporate corruption and corporate control mechanisms. We present the ‘corporate’ side of corruption and argue that corporate governance and corporate control mechanisms can act against corruption deterring incidents of bribery and fraud.
In the second section, we present the role of financial accounting information in corporate control mechanisms in order to eliminate corruption. Specifically, we review the direct and indirect uses of accounting information in corporate governance mechanisms, and extensive reference is made to top executive incentive contracts, which represent the most known use of accounting information in corporate governance.
In the third section, we investigate the role of financial reporting in achieving corporate transparency to alleviate corruption. We argue that transparency, integrity, and quality of financial reporting, for which the entire corporate governance system (board of directors, audit committee, top management team, internal auditors, external auditors, and governing bodies) is considered to be responsible, determine the effectiveness of the use of accounting information in corporate governance mechanisms.
The final section consists of concluding remarks and proposals for further research regarding the contribution of financial accounting information to corporate governance and, consequently, to anti-corruption measures.
Впр.3. Ознайомтесь з формами бухгалтерських документів. Вставте слова в речення замість крапок.
The Accounting Forms sub-category includes common printable accounting and financial documents for business. Accounting forms include items such as balance sheets, journals, cash logs and expense documents. This section also has credit forms, budget worksheets and spreadsheets for financial analysis. Formal documents include invoices, estimates and business statements. The forms and documents in this section are available for free download in pdf, word or excel format.
Cash Flow Worksheet. This Cash Flow Worksheet is designed to help monitor complex transactions that track expenditures and keep you updated on your …
Profit and Loss Statement Template. This Profit and Loss Statement Template is a worksheet designed to track P&L (profit and loss)
Project Budget Template. Project Budget Template is a detailed budget form that allows the tracking of all budget expenses and funding.
Business Budget Template. Business Budget Template to allow businesses to track expense and budget for future revenue and expenditures.
Appraisal Form – Items. This sample appraisal form is designed for a business to conduct an appraisal of items or equipment or tangible good.
Profit and Loss Report. Profit and Loss report is a template can be used by a small business or corporation for creating a P&L …
Reconciliation Form. Monthly Bank Reconciliation Form that serves as a template to reconcile a bank account.
Expense Reimbursement Form. Expense reimbursement form template for employees to track expenses and submit for reimbursement
Break Even Analysis Table. Break Even Analysis Table to modify and conduct an analysis to find a break even point.
Balance Sheet Template. Balance Sheet template is a form that can be used to create a small business balance sheet.
Painter’s Business Invoice. This painting specific invoice can be used by individual or painting business to provide a complete total of services rendered …
Landscaping Business Invoice. The best way to portray a professional image to your clients is to provide them with a detailed invoice of …
Handyman Business Invoice. Due to the many different things a general handyman can do, it is very important to have a detailed invoice …
Locksmith Business Invoice. Locksmith services range anywhere from simple lock out jobs to large construction projects. It is very important to be able …
Lawn Service Business Invoice. Though lawn care is strictly a season service offered in most areas, it can be a very lucrative business for …
Electrical Service Invoice. If you are beginning your own electrical service or business, professional forms are a necessity to display your level of …
Cleaning Service Invoice. When providing cleaning services for your customers, it is important to use professional grade forms to provide your customers with …
Internet Marketing Business Invoice. This free internet marketing business invoice form is to be used to help provide an accurate account of service to …
Painter’s Business Estimate Form. As a self-employed painter, you want to provide the most detailed cost estimate to your potential clients, leaving nothing out. …
Landscaping Business Estimate Form. With an increasing interest in landscaping and landscape design, there are also an increasing number of self-employed landscape designers that …
Handyman Business Estimate Form. A general handyman typically handles everything from minor repairs to painting, roof repair, gutter cleaning, and general electrical maintenance.
Locksmith Business Estimate Form. Whether your locksmith business is bidding on a new construction job, or providing a customer with a basic cost estimate …
Lawn Service Business Estimate Form. Thousands of new homes and business are built every year and many of the owners will pay someone to maintain …
Electrical Business Estimate Form. As an electrical contractor, bidding and providing cost estimates for potential jobs is an essential part of acquiring work. In …
Cleaning Business Estimate Form. Starting your own household or office cleaning business can be a great way to create additional income or even make …
Internet Marketing Estimate Form. As technology increases, more and more internet marketing businesses are started every day.
Petty Cash Log. This petty cash log can be used to track deposits and withdrawls from a basic petty cash account.
Vehicle Mileage and Cost Form. This version of the printable business form Vehicle Mileage Log is updated in design and is intended to provide an …
Standard Business Invoice Template. This Standard Business Invoice Template Form can be used to provide an invoice to any customer or client for items …
Standard Sales Invoice Template. This Standard Sales Invoice Template Form can be used to provide an invoice to any customer or client for items …
Contemporary Business Invoice. This Contemporary Business Invoice Form can be used to provide an invoice to any customer or client for items sold .
Contemporary Sales Invoice Template.This Contemporary Sales Invoice Template Form can be used to provide an invoice to any customer or client for items …
Contemporary Sales Estimate. This Contemporary Sales Estimate Form can be used to provide an estimate to any customer or client for items sold.
Contemporary Business Estimate. This Contemporary Business Estimate Form can be used to provide an estimate to any customer or client for services rendered .
Standard Business Estimate. This Standard Business Estimate Form can be used to provide an estimate to any customer or client for services rendered …
Standard Sales Estimate. This Standard Sales Estimate Form can be used to provide an estimate to any customer or client for items sold.
Standard Business Statement. This Standard Business Statement can be used to bill any customer or client for services rendered or items sold.
Contemporary Business Statement. This Contemporary Business Statement can be used to bill any customer or client for services rendered or items sold.
Contemporary Sales Statement. This Contemporary Sales Statement can be used to bill any customer for any type of items sol
Standard Sales Statement. This Standard Sales Statement can be used to bill any customer for any type of items sold.
Basic Job Estimate Form. The Basic Job Estimate Form is to be used by any type of business, contractor, painter, or person that may …
Classic Job Estimate Form. The Classic Job Estimate Form is to be used by any type of business, contractor, painter, or person that may …
Classic Job Invoice. The Classic Job Invoice is to be used by any type of business, contractor, painter, or person that may be …
Basic Job Invoice. The Basic Job Invoice is to be used by any type of business, contractor, painter, or person that may be …
General Journal. This general journal can be used by any individual who may be tracking their personal or business finances.
Daily Cash Log. A daily cash report is used to track cash earnings for the week.
Purchase Order Form. This printable purchase order form is used to document in clear terms the items being placed for order with a …
Break-even Point in Dollars Form. This form lays out the formula for computing the sales needed to break even.
Check Request Form. Obtaining the necessary information from people who need a check issued just got easier.
Expense Tracking Spreadsheet. This free expense tracking spreadsheet is an excellent tool for tracking expenses over any period of time for the purpose …
Expense Tracking Chart. This printable Expense Tracking Chart can be used by any individual interested in keeping track of their personal or business …
Checkbook Register. This free electronic checkbook register in Microsoft Excel can be downloaded for balancing of any checkbook, business or personal.
Federal Income Tax Forms. Easy to use list of common federal income tax forms that are available from the IRS for download in Adobe …
Employee Expense Report. The printable employee expense report can be downloaded and printed to allow any employee to track their business expenses.
General Journal. The free printable general journal is a common form general journal that is used to record monthly accounting transactions for
…
Petty Cash Voucher. This is a simple printable petty cash voucher that can be used to track and authorize the use of petty …
Daily Cash Report. Free printable daily cash report can be downloaded and used to track the incoming receipts and outgoing disbursement of cash.
Cash Receipts Journal. The cash receipts journal is used to track the incoming flow of cash to your business. You can track the …
Cash Disbursement Journal. Download the Cash Disbursement Journal to track the outgoing flow of cash for your business.
Annual Expense Report. Free printable expense report for annual reporting is a Microsoft Word document that can be downloaded and used to by …
Aging of Accounts Receivable Report. The free aging of accounts receivable report is a word document that allows you to track and organize accounts receivables, …
Aging of Accounts Payable Report. Download Aging of Accounts Payable document in Microsoft Word format. This document helps organize and track your small business accounts …
Weekly Payroll Tax Worksheet. The Payroll/Income Tax Worksheet is an spreadsheet that is designed to help you calculate Federal Income Tax 941 payment based …
Petty Cash Register. Free printable petty cash register is a spreadsheet that is designed to be printed out or used electronically.
Income Statement Spreadsheet – Full. Free printable income statement was designed as an Excel spreadsheet that performs auto totaling calculations of a standard income statement …
Credit Debit Form. Free printable credit debit form for use by a business for tracking credit or debit transactions for business accounts.
Blank Invoice Form – Business. Printable blank invoice form can be used to invoice product or service sales for any business.
Blank Income Statement. Free printable blank income statement was designed as an Excel spreadsheet that performs auto totaling calculations of a standard income …
Balance Sheet. The free printable balance sheet was created for MS Excel and includes basic accounts for creating a balance sheet for …
Manual Check Register. The Free Printable Manual Payment Register or Manual Check Register is used to help you manage checking account payments.
Bank Reconciliation Spreadsheet. The free printable bank reconciliation spreadsheet allows you to enter checking account information such as date, statement balance, bank deposits …
Check Register. The Free Printable Check Register Spreadsheet allows you to organize and manage your business or personal checkbook.
Самостійна робота № 36
Тема: Класифікація бухгалтерських документів.
Мета: закріпити знання; засвоїти властивості бухгалтерських документів
Література: посібник з англійської мови Вельчевої К.М., Донцової О.М., ч.ІІ, 2013р., ІТМЕСГ, с.51
Тривалість: 2 години
План:
1. Вивчення нової лексики по темі.
2. Класифікація бухгалтерських документів.
Методичні рекомендації:
1. Вивчіть нові слова (впр.1)
2. Перекладіть словосполучення на англійську письмово. (впр.2)
3. Складіть 5 речень з словосполученнями з впр.2 (впр.3)
4. Підберіть речення, які підходять до слів в таблиці. (впр.4)
Впр.1. Вивчіть нову лексику.
execution calculations
content income and expense cash orders
appointment procedure of drawing up
administrative summary
justificatory homogeneous
contain volume
transaction way scope of operations
rationale one-time
Bank statement cumulative
receipt accumulate
expense reports compile
accounting references
Впр.2. Перекладіть словосполучення на англійську.
Господарські операції, різні за формою документи, різні за змістом документи, правильне складання документів, розпорядчі документи, виправдні документи, комбіновані документи, обгрунтування для облікових записів, довіреності на отримання матеріальних цінностей, виписки банку з поточного рахунку, авансові звіти, використання коштів, матеріальні цінності, дані поточного обліку, меморіальні ордери, бухгалтерські довідки, технічна підготовка, первинні документи, зведені документи, мати велике значення, разові документи, накопичувальні документи, певний період, обчислювальна техніка.
Впр.3. Використовуючи словосполучення з впр.3, складіть 5 речень.
Впр.4. Знайдіть речення, які підходять до наступних слів в таблиці.
1) They are used to execute homogeneous economic operations, which systematically are repeated and accumulated for a certain period.
2) They include memorial orders, accounting references, calculations.
3) They include checks to cash, attorneys to receive material values and others.
4) They are during the transaction.
5) They are on the basis of homogeneous primary documents by grouping and consolidating their performance.
6) They include Bank statements with current or other accounts of the enterprise, the acts, receipts, expense reports.
7) They are used for execution of the one or several operations, which are recorded in a document at the same time.
8) They include income and expense cash orders, orders on execution of works.
Самостійна робота № 37Тема: Балансова відомість
Мета: усвідомити значення, роль; засвоїти особливості балансового звіту; сформувати професійні уміння
Література: «Деловой английский». Практикум: сост. И.С.Бахов, Т.И.Вощинина, Е.В.Гринько, К: МАУП, 2003, с.85
Тривалість: 4 години
План:
1. Закріплення лексики по темі.
2. Вивчення нових визначень по темі.
3. Балансовий звіт.
4. Повторення граматики.
Методичні рекомендації:
1. Вивчити нову лексику. (впр.1)
2. Прочитати та перекладіть глосарій по темі. (впр.2)
3. Вставити пропущені слова в речення. (впр.4)
4. Поставте всі види питань до речень. (впр.3)
Впр.1. Вивчіть нову лексику. Складіть 5 речень з нею.
balance sheet liabilities
assessment value
composition intangible
placement authorized
sources profit
formation bank loans
targeted appointment lack
construct stockholders
two-sided table owner’s equity
assets maturities
earnings interest rates
surplus
Впр.2. Вивчіть відповіді на питання по темі.
1. What is balance sheet?
2. When is balance sheet composed?
3. What is the structure of balance sheet?
4. What do assets include?
5. What do liabilities include?
Впр.3. Перекладіть глосарій по темі.
Впр.3. Поставте всі види питань до речень.
1 The overall results of the assets and liabilities of the balance sheet equal to each other.
2 This is an obligatory condition for the correctness of its compilation.
Впр.4. Вставте пропущені слова з рамки в речення та перекладіть їх.
Like other financial intermediaries, commercial banks facilitate the flow of funds from ... spending units (savers) to … spending units (borrowers). Three financial characteristics stand out. First, most banks own few fixed. They have few fixed costs and thus low operating leverage. Second, many banks … are payable on demand or carry short-term … so depositors can renegotiate deposit rates as market … change. This creates significant asset allocation and pricing problems. Third, banks operate with less … capital than nonfinancial companies, which increases financial leverage and the volatility of … .
