UNIT 2.

Date: 2015-10-07; view: 573.

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Ex.22. Time for Fun

Plan

I. What is accounting?

II. 1. What subjects do students study to become a good accountant?

2.Which of them are your favourite subjects?

3. What kind of diplomas can students get after fourth and fifth year of study?

III. The two categories of accounting.

IV. Managerial accounting:

1) assistance in decision making;

2) setting up an accounting system and a system of internal control;

3) profit planning, budgeting;

4) proper financial reports;

5) taxes;

6) questions that managerial accounts answer;

V. Use of computers

VI. Financial Accounting:

1) people, who use the information of financial accounting;

2) questions ,which financial accounting reports answer;

VII. Difference between bookkeepers and accountants.

VIII. CPAs

a) principle areas of specialization:

1) auditing;

2) tax services;

3) management advisory services;

4) small business services

IX. The importance of accounting system for a successful business organization.

And now try to solve this crossword:

1. A professionally trained person whose job is to keep and check the financial records of an organizations.

2. Human resource management.

3. A document or note in a passport, that allows the holder to enter a country.

4. European Economic Community.

5. To give up a job or position.

6. A sum of money paid regularly by the state to people above a certain age and to widowed or disabled people, or by an employer to an employee who has retired.

7. A thing that is given willingly and without a payment.

8. The possibility of loss or damage, esp. of money, property.

9. The coins and banknotes that belong to a particular country

10. The process of teaching someone to do a job or learning to do a job.