Bookkeepers, accountants and controllers

Тема: Bookkeepers, accountants and controllers

Цель урока:

учебная – совершенствование лексических навыков по теме «Taxes in the UK»; формирование лексических навыков по текущей теме;

            познавательная – понятие о бухгалтерских должностях в Великобритании.

Тип урока: комбинированный

1. Вопросы к тексту "Taxes in the UK”

1. What types of taxes do you know? What direct (indirect) taxes do you know?
2. What is an income tax? What is the income tax rate? What persons pay the income tax?
3. What is a corporation tax tax? What persons pay corporation tax? What is the corporation tax rate?
4. What is the capital gains tax?
5. What is a tax year? What other names for the tax year do you know?
6. How many months after the end of the accounting period do companies generally pay corporation taxes?
7. In what way do individuals pay taxes? How many days are given to pay taxes after the date if issue of an assessment?
8. On what are tax assessments based? What body issued returns?
9. To what persons can you lodge an appeal if you believe the assessment is incorrect?
10. Are special commissioner dependent of the Inland Revenue?
11. What is a P.45?
12. What is an emergency coding? When is an employee put on an emergency coding? When does the employee pay taxes at the single rate?
13. When does an employee receive a refund of any tax overpaid?
14. What is PAYE system?
15. How often are taxes deducted?
16. On the basis of what are deductions calculated?

2. Диктант

1. The payroll is a list of people which the company employed. 2. Office staff get set salaries and workers get set wages. 3. They receive pay advices. 4. The pay advice states earnings, deductions, contributions and the total amount payable. 5. Deductions are taxes. 6. Each employee has his P.45, a paper which shows the employee’s tax coding. 7. If an employee has not P.45, he pays taxes at the single rate. 8. When the employee clarifies his tax position, he receives a refund of any tax overpaid. 9. If he believes that the assessment is incorrect, he may lodge an appeal to the General Commissioner.

3. Просмотр мультфильма «Зигби и кондитерская фабрика»

4. Новая тема «Bookkeepers, accountants and controllers». Презентация слов.

5. Прочитать текст «Bookkeepers, accountants and controllers»

Bookkeepers deal in taxes, cash flow, which include cash receipts and cash disbursements, sales, purchases and different business transactions of the company. Bookkeepers firs 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. 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, the bookkeeper prepares a Trial Balance. Trial Balances are usually drawn up every quarter.

The accountant’s responsibility is to analyze and interpret the date in the Ledger and the trial Balance.

The accountant is to determine the ways in which the business may grow in the future. No expansion or reorganization is planned without the help of the accountant. New products and advertising campaigns are also prepared with the help of the accountant. the work of accountants is rather sophisticated.

Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the USA the certified accountants are called certified public accountants. But is it not necessary to have a certificate to practice accounting. Junior employees in large companies, for example, often practice accounting and then take the examination.

The chief accounting officer of a large company is the Controller, or Comptroller. 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.

6. Вопросы к тексту

Whose work in this sphere do you think is the most important in a company?

Whose position (of a bookkeeper, of an accountant, of a controller) do you like better? Whom would you yourself prefer to be?

7. Crack a code

The bookkeeper deals in cash flow, cash receipts, cash disbursements. He records appropriate figures in the books of original entry, then he posts the totals of the book of the original entry into the proper page of the Ledger. The Ledger shows all the earnings and expenditures of the company. On the basis of the Ledger the bookkeeper prepares a Trial Balance. The accountant determined the ways of expansion of the company.

Thevambookpakeepvamerpa dealsvam inpa cashvam flowpa, cashvam repaceiptsvam, cashpa disvambursepamentsvam. Hepa revamcordsvam appparovampriapatevam fipaguvamrespa invam thepa booksvam ofpa ovamripagivamnalpa entvamrypa, thenvam hepa postsvam thepa tovamtalspa ofvam thepa bookvam ofpa thevam oparivamgipanalvam entparyvam inpatovam thepa provamperpa pavamgepa ofvam thepa Ledvamgerpa. Thevam Ledpagervam showspa allvam thepa earvamningspa andvam expapenvamdipaturesvam ofpa thevam compapavamnypa. Onvam thepa bavamsispa ofvam thepa Ledvamgerpa thevam bookpakeepvamerpa prevampaparesvam apa Trivamalpa Bavamlancepa. Thevam accopaunvamtantpa devamterpaminesvam thepa waysvam ofpa exvampanpasionvam ofpa thevam compapavamnypa.

8. Грамматика

9. Домашнее задание

1. Выучить слова.
2. Уметь пересказывать текст по ключевым словам
3. Прочитать диалог, выучить подчеркнутые выражения.

Secretary: Good morning. Consolidated [kqn'sPlIdeIt] Industries. Can I help you?

Mr. Weston: Good morning. I’d like to speak to Mr. James Marsh, please.

Secretary: Who’s calling, please?

Mr. Weston: My name is Weston. I’m from Plant Installations Limited, Manchester.

Secretary: Will you hold the line a moment, Mr. Weston? I’ll see if Mr. March is free.

Mr. Weston: Yes, thank you.

Mr. Marsh: Hello, Marsh speaking.

Secretary: Oh, hello, Mr. Marsh. I’ve got Mr. Weston from Plant Installations Limited on the line. Can you speak to him now?

Mr. Marsh: Oh, yes. Thank you. Put him through, please.

Secretary: You are through now, Mr. Weston.

Mr. Marsh: Hello, Mr. Weston. What can I do for you?

Mr. Weston: Good morning, Mr. Marsh. I’m phoning to say we have problems with the spare parts you sent us last week.

Mr. Marsh: Do you mean those sent under Contract 106?

Mr. Weston: You are quite right.

Mr. Marsh: And what are the problems? What’s wrong with the spares?

Mr. Weston: Well, you see the first problem is that the spares arrived with a two weeks’ delay.

Mr. Marsh: Yes, you remember we wrote to you about the delay. It wasn’t our fault. You should take that into account.

Mr. Weston: Still the contract stipulated the damages for delays.

Mr. Marsh: Mr. Weston, I’ve got an idea. Next week I’m coming to London and I’ll contact you. I hope we shall come to an agreement.

Mr. Weston: Very good. Then we shall discuss both problems. By the way when exactly are you coming?

Mr. Marsh: On Tuesday and I’ll ring you up as soon as I come to the hotel.

Mr. Weston: Good. I’m looking forward to seeing you Good-buy.