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Understanding check. Task 1. Form nine complete sentences by combining sentence parts from (a), (b) and (c)

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Task 1. Form nine complete sentences by combining sentence parts from (a), (b) and (c). Each sentence needs a part from (a), from (b) and from (c). Then re-order these complete sentences so that they form an accurate summary of the text.

(a) (i) In terms of rapid change it is

(ii) To avoid this, accountants must always remember

(iii) In regard to designing systems it is helpful

(iv) However, sometimes their concern with

(v) Although accounting systems are only one method

(vi) These systems must also support management,

(vii) Nevertheless, it must always be remembered

(viii) For accountants to become the kind of

(ix) To create such systems accountants will have

(b) (i) to respond to less hierarchical company structures
(ii) of dealing with information in companies

(iii) the technical aspects of their profession

(iv) that accounting systems are useful only in as far

(v) even more essential to design accounting systems

(vi) information processing specialists which are required

(vii) provide motivation and, if necessary,

(viii) to compare accountants with architects since both

(ix) that their role is to serve the human requirements

(c) (i) their subject matter will maintain its importance,
(ii) a major change in their profession will be necessary,
(iii) try to create systems which serve human needs,
(iv) acknowledge that they do restrict action.

(v) which, to a certain extent, they already have,

(vi) as they help an organisation achieve its goals,

(vii) of the individuals in an organisation,

(viii) makes them forget this purpose, leading to faulty constructions.

(ix) which look at the organisation as a whole.

Score: 9

Task 2. Below are the main ideas of the six paragraphs of the text but their order is mixed up. Match them to the paragraphs (1-6).

Main idea of paragraphs Paragraph number
(i) Accountants will have to give more thought  
  to creating accounting methods suitable for  
  less hierarchical structures.  
(ii) Accountants, in creating systems, must bear  
  in mind the requirements of a company's  
  individuals.  
(iii) The design of an accounting system mirror  
  the structure and needs of an organisation.  
(iv) Accountants, like architects, must never  
  subordinate human needs to other factors.  
(v) Although it is more difficult to construct  
  accounting systems to deal with dynamic  
  circumstances, this must be attempted.  
(vi) Accountants should become more  
  responsible for designing information  
  systems, even if this requires new skills.  

Score: 6

Task 3. Make up ten questions to the text.

Score: 10

Viewpoint

What do you see the role of accountants as being in the future?

Do you think the influence of accountants on the management of companies will increase, decrease or remain the same?

Is it possible, and a good idea, for a subject like accountancy to take into account the 'human factor', as Hopwood desired?

Score: 10

Total score: 90 points

 

 

Список літератури:

 

1. T.M. Porter and D. Ross. “Management and Accounting”. CUP, 2003.

2. I. Lapsley, P. Miller and F. Panozzo. “Accounting for the City”. Journal, Vol. 23, №3, 2010.

3. Ковалева О.В., Константинов Ю.П. Аудит: учебник. – М.: 2007.

4. “Basic principles of Accounting”. Cambridge University Press, Accounting. –http://www.cambridge.ogr/9780521680745

5. М.Автайкин, И.Чувелев. The Modern Pictorial English Dictionary.
– M.: ЛЕО, 1993.-352 с.

 


 

Англійська мова. Облік і аудит. Методична розробка.

/Укладач: Гречихіна Н.В., викладач кафедри іноземних мов КНТУ – Кіровоград, 2011, 44 с. Формат 1/16. Умовн. друк. арк. 2. (65000 др.зн.)

 

Рецензент: канд. пед. наук, доц. Миценко В.І.

 

©/ Гречихіна Н.В., 2011.

©/ КНТУ, кафедра іноземних мов, 2011.

 


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