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INTRODUCTION TO ACCOUNTING

Text 1. WHAT IS ACCOUNTING?
Accounting shows a financial picture of the firm. Accounting creates accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors or owners, independent financial analysts, banks and government.
An Accounting Department records and measures the activity of a business. It reports on the effects of the transactions on the firm’s financial condition.
Auditing is the process by which an independent auditor examines organization’s financial statements and expresses an opinion about observance of accounting principles and figures accuracy.
The day-to-day record-keeping involved in this process is known as book-keeping. At the heart of modern financial accounting is the double-entry book-keeping system. This system involves making at least two entries for every transaction: in one account — a debit and in a corresponding account – a credit. The sum of all debits should always equal the sum of all credits. This provides an easy way to check for errors. This system was first used in medieval Europe, although some believe that the system dates back to Ancient Greece.

Текст 1. ЧТО ТАКОЕ БУХГЛТЕРСКОЕ ДЕЛО?
Бухгалтерский учет отражает финансовое состояние компании. Бухгалтерский учет создает точные финансовые отчеты, которые нужны менеджерам, проверяющим органам и другим заинтересованным лицам, таким как акционеры, кредиторы или владельцы, независимые финансовые аналитики, банки и правительство.
Бухгалтерский отдел занимается ведением бизнеса. Здесь указывается то, как транзакции влияют на финансовое состояние компании.
Аудиторская проверка — это процесс, когда независимый аудитор проверяет финансовую отчетность организации и выражает мнение о соблюдении принципов бухгалтерского учета и достоверности цифр.
Повседневный учет, связанный с этим процессом, известен как бухгалтерский учет. В основе современного финансового учета лежит система двойного учета. Эта система включает в себя как минимум две записи для каждой транзакции: на одном счете — дебет и на соответствующем счете — кредит. Сумма всех дебетов всегда должна равняться сумме всех кредитов. Это обеспечивает простой способ проверки на наличие ошибок. Эта система была впервые использована в средневековой Европе, хотя некоторые считают, что эта система появилась в Древней Греции.

Задание №1.
Выпишите из текста выделенные слова, переведите на русский язык и дайте их определение на английском языке. Чтобы найти определение слова, вы можете воспользоваться английским толковым словарем, который вы найдете, перейдя по ссылке:
https://dictionary.cambridge.org/ru/

Например:
Book-keeping (Бухгалтерский учет) — the job or activity of keeping an exact record of the money that has been spent or received by a business or other organization.

book-keeping бухгалтерский учет — the job or activity of keeping an exact record of the money that has been spentor received by a business or other organization
double-entry book-keeping system – двойная бухгалтерия — a system that a business uses to record its financial situation, where each sum of money is shown as money received in one part and money spent in the other part
entries — записи — the act of entering a place or joining a particular society ororganization
transaction – операция — an occasion when someone buys or sells something, or when money is exchanged or the activity of buying or selling something
account — счет — bank account an arrangement with a bank to keep your money there and to allow you to take it out when you need to
debit — дебит — (a record of) money taken out of a bank account
credit – кредит — a method of paying for goods or services at a later time, usually paying interest as well as the original money

Задание №2.
Напишите краткое содержание текста (5-7 предложений)
Accounting shows a financial picture of the firm. Accounting creates accurate financial reports that are useful to managers, regulators, and other stakeholders. It reports on the effects of the transactions on the firm’s financial condition. Auditing is the process by which an independent auditor examines organization’s financial statements. At the heart of modern financial accounting is the double-entry book-keeping system. This system involves making at least two entries for every transaction: in one account — a debit and in a corresponding account – a credit.

Text 2. BASIC CONCEPTS OF ACCOUNTING
The basic concepts of accounting as we understand them today were first published in Italy in 1494 by Luca Pacioli1 (1445 — 1517). He described them in a section of his book on applied mathematics. Pacioli was a Franciscan monk whose life and work was dedicated to the glory of God.
Accounting is the process of measuring and recording the financial value of the assets and liabilities of a business and monitoring these values as they change with the passage of time. Accounting records are kept for individual persons or legal entities — a company or a non-profit organization (for example, a church, a club, etc.).
The assets of a business are those things that belong to the business and can be sold in exchange for money. Assets may include land, buildings, vehicles, stock, equipment, precious metals, bank accounts with positive balances and money owed to the business by its debtors. Accounting was always an attempt to record a relevant capital assets or production capacity.
The liabilities of a business are things that will require payment of money in the future: unpaid bills, unpaid taxes, unpaid wages, overdrawn bank accounts and money due to creditors.
The equity is defined as the own capital of a business: the assets minus the liabilities. The equity is the amount of money that would be released if the business was wound up.
Assets, liabilities and equity are financial indicators to describe financial condition of a company. They are included in the balance sheet. The balance sheet is a financial statement of the assets, liabilities and equity of a business as they exist at a particular point in time.
The income of a business is the sum of those things that increase the value of the assets. Examples include revenue from the sale of goods, supplied equipment or rendered services, rent or investment by the owners.
The expenses of a business are those things that reduce the value of the assets: cost of raw materials, paid rent or interest, electricity and telephone bills, wages, taxes, dividends, depreciation and donations to charity. The financial statement that is used to present this information is known as the Profit and Loss Statement (or income statement).
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VOCABULARY (Словарь для помощи перевода текста)
1. Luca Pacioli — Лука Пачоли, итальянский математик, в 1494 г. опубликовал трактат «Сумма арифметики, геометрии, учения о пропорциях и отношениях», считающийся первой книгой, в которой была описана система двойной бухгалтерии;
2. an individual person – физическое лицо
3. a legal entity – юридическое лицо
4. assets — имущество, средства, ресурсы, активы (все материальные и нематериальные объекты собственности, которыми владеет то или иное физическое или юридическое лицо)
5. capital assets -основные средства [фонды], материальные внеоборотные [долгосрочные] активы);
6. liabilities — долги, денежные обязательства, задолженность;
7. equity – собственный капитал, собственные средства (разница между активами и обязательствами, активы минус текущие и долгосрочные долговые обязательства);
8. balance sheet — бухгалтерский баланс, балансовый отчет [лист] (финансовый отчет, в котором отражаются активы и пассивы компании по состоянию на определенную дату; обычно представляет собой таблицу, на левой стороне которой указываются активы, на правой — собственный капитал и обязательства);
9. income – доходы;
10.expenses – расходы;
11. Profit and Loss Statement, income statement – отчет о прибылях и убытках.

Задание №1.
Ответьте на вопросы по тексту.
1. Who invented the basic concepts of modern accounting? The basic concepts of accounting as we understand them today were first published in Italy in 1494 by Luca Pacioli1.
2. Whom are accounting records kept for? Accounting records are kept for individual persons or legal entities — a company or a non-profit organization (for example, a church, a club, etc.).
3. What does the assets mean? The assets of a business are those things that belong to the business and can be sold in exchange for money.
4. What are the liabilities of a business? The liabilities of a business are things that will require payment of money in the future: unpaid bills, unpaid taxes, unpaid wages, overdrawn bank accounts and money due to creditors.
5. What is the equity? The equity is the amount of money that would be released if the business was wound up.

Задание №2.
Из списка выделенных слов выберите любые 5 и составьте с ними свои собственные предложения.

liabilities The business has liabilities of 2 million euros
equity He sold his equity in the company last year.
balance sheet Even at that, the balance sheet showed a profit.
income More help is needed for people on low incomes.
assets A company’s assets can consist of cash, investments, specialist knowledge, or copyrightmaterial.

Text 3. JOBS IN ACCOUNTING
Accountants (book-keepers) deal in cash flows, sales, purchases and taxes, different business transactions of the company. Accountants first record all the appropriate figures – in the books of original entry, or Journals. At the end of a period — usually a month- the totals of each book of original entry are posted into the proper page of the Ledger (главная книга). The ledger shows all the expenditures and all the earnings of the company. On the basis of all the totals of each account in the Ledger, every quarter the accountant prepares a Trial Balance (пробный бухгалтерский баланс). The accountant’s responsibility is to analyze and interpret the data in the Ledger and the Trial Balance, to determine the ways in which the business may grow in the future. Accountant is a mid-level position in the accounting department. Accountants report to accounting managers, company controllers or financial directors.
Accountants have a four-year college degree. Officially licensed accountants are called Chartered Accountant (in the UK) or Certified Public Accountant (in the USA). (дипломированный бухгалтер высшей квалификации)
The Chief Accounting Officer of a large company is the Controller. Controllers are responsible for measuring the company’s performance. They interpret the results of the operations, plan and recommend future action. This position is very close to the top executives of the company.

Задание №1
Закончите предложения по содержанию текста:
Accountants (book-keepers) deal in cash flows, sales, purchases and taxes, different business transactions of the company.
The Ledger shows all the expenditures and all the earnings of the company.
The accountant’s responsibility is to analyze and interpret the data in the Ledger and the Trial Balance, to determine the ways in which the business may grow in the future.
The accountant is to determine the ways in which the business may grow in the future.
Certified accountants in England are called officially licensed accountants.
Controllers are responsible for measuring the company’s performance.

Задание №2
Найдите в тексте эквиваленты слов и выражений:
Коммерческий инвойс, выставить инвойс, транспортно-сопроводительные документы, дата доставки, условия платежа, аккредитив, судно, дата отгрузки, порт назначения, наименование товара, цена за единицу; цена за тонну; общая сумма к оплате, валюта.
Commercial invoice, to set invoice, transport and accompanying documents, date of delivery, terms of payment, letter of credit, a vessel, date of shipment, port of destination, a variety, unit price; price per ton; total amount to be paid, currency.

Text 4. WHAT IS MONEY?
Money is one of the most important inventions of humankind. Without it a complex, modern economy based on the division of labor, and the exchange of goods and services, would be impossible.
When you buy a candy bar, you may pay for it with a coin or paper note. The storekeeper knows that he can eat neither the coin nor the note you gave him. Why does he accept the coin or note instead of candy? It is because the coin is money.
At first sight, answering the question what money is seems obvious; the man or woman in the street would agree on coins and bank notes, but would they accept them from any country? What about checks? They would probably be less willing to accept them than their country’s coins and notes. What about credit cards and gold? The gold standard belongs to history but even today many rich people in different parts of the world rather keep some of their wealth in the form of gold than in official, inflation-prone currencies. The attractiveness of gold, from aesthetic point of view, and its resistance to corrosion are two of the properties which led to its use for monetary transactions years. In complete contrast, a form of money with virtually no tangible properties — electronic money -seems to gain in popularity.

Задание №1.
Дайте русские эквиваленты терминам:
Coin, paper note, checks, inflation-prone currencies, monetary transactions

Монета, бумажная купюра, чеки, валюты, подверженные инфляции, денежные операции

Задание №2.
Перечислите, какие типы денег упомянуты в тексте.

credit cards
gold
bank notes
coins