Level C-D

7. Доповнити речення. Перекласти речення. Complete as in the text:

1. Bookkeepers deal in...

2. Bookkeepers first record...

3. The Ledger shows...

4. Trial Balances are drawn...

5. The accountant’s responsibility is...

6. The accountant is to determine...

7. *Certified accountants in England are called...

8. *In the U.S.A. certified accountants are called...

8. Answer the following questions. Відповісти на питання.

1. What do bookkeepers deal in?

2. What is the first stage of accounting procedure?

3. What do bookkeepers do then?

4. What is a ledger?

5. What information is a trial balance based on?

6. How often is a trial balance drawn up?

7. What is an accountant’s responsibility?

8. Why is the work of an accountant so sophisticated and important?

9. Whose work in the sphere of accounting do you think is the most important in a company?

10. Whose position (of a bookkeeper, of an accountant) do you like better?

11. What would you yourself prefer to be?

9.* Accounting cycle. Using the text and your own experience describe the accounting cycle. Make up a flow chart or a diagram. Tell about the accounting cycle. Користуючись текстом, описати бухгалтерський цикл, скласти схему або діаграму. Розповісти про етапи бухгалтерського циклу.

The accounting cycle consists of _____ stages.

The first stage is __________________________________________________________________

________________________________________________________________________________

It looks like that: a flow chart a diagram

a business transaction

occurs

… …

…

10.* Коротко розповісти про поняття. Sum up what the text said about:

bookkeepers; accountants;

journals; ledgers; trial balances.

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