Тема: Accounts and balance sheets

 

Цель урока:

учебная – совершенствование лексических навыков по теме «Bookkeepers, accountants and controllers»; формирование лексических навыков по текущей теме;

            познавательная – понятие о бухгалтерской отчетности.

 

 

Тип урока: комбинированный

 

1. Вопросы к тексту "Bookkeepers, accountants and controllers”

1. What do bookkeepers deal in?
2. What does cash flow include?
3. What can you say about books of original entry?
4. What is a Ledger? What does it show?
5. What is a Trial basis? On the basis of what is it prepared?
6. What is the accountant’s responsibility? Do accountants analyze and interpret the date in the Ledger and the Trial Balance?
7. Do accountants determine the ways in which the business may grow in the future? Do accountants help in expansion or reorganization of the company?
8. Is the work of the accountant sophisticated?
9. In what cases do accountants have special certificates?
10. How are certified accountants called in England, in the USA?
11. Is it necessary to have a certificate to practice accounting? Can junior employees practice accounting if they don’t have a certificate?
12. How do we call a chief accounting officer of a large company? What are the controller’s duties? To what is the position close?

 

2. Дополните предложения (письменно на оценку):

 

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. Junior employees…
8. Controllers are responsible for…

 

3. Видео «Money»

Опрос по презентации.

 

4. Новая тема: Accounts and Balance Sheets. Презентация слов

1. Profit and Loss Statement	Отчет о прибылях и убытках	The Profit and Loss Statement is based on accounts which reflect the profit and loss of the company.
2. affect the profit and loss of the company	Влиять на прибыль и убыток компании
3. Sales	Товарооборот	The Profit and Loss Statement contains the following items: sales, depreciation, rent received, interest paid, profit before tax, tax, profit after tax, profit retained, dividends, earnings per share.
4. Depreciation	Амортизация
5. Rent received	Прибыль от аренды
6. Interest paid	Проценты выплаченные
7. Profit retained	Нераспределенная прибыль (после выплаты дивидендов)
8. Earnings per share	Доходы на акцию
9. Balance Sheet	Баланс	The Balance Sheet reflects assets and liabilities and capital of the company.
10. Reflect assets, liabilities	Отражать активы, пассивы
11. Cash	Касса	Assets include cash, petty cash fund, notes receivable, inventory, merchandise on hand, furniture and fixtures.
12. Petty cash fund	Подотчетные суммы (командировочные)
13. Notes receivable (payable)	Векселя к получению (оплате)
14. Inventory	Оборотные фонды (запасы)
15. Merchandise on hand	Товары на складе
16. Furniture and Fixtures	Движимое имущество
18. Accounts Receivable	Дебиторская задолженность	Liabilities include accounts receivable, notes payable, capital.
19. Accounts Payable	Кредиторская задолженность
20.  Equal	Равные	Two Sides of the balance (total assets and total capital and liabilities) are to be equal.

 

Вопросы по словам

1. What is a profit and loss statement? On the basis of what accounts is it prepared? What items does it contain?

2. What does the Balance Sheet reflect?

3. What items do assets (liabilities) include?

4. What do you know about two sides of the balance sheet?

 

5. Составь слова из пар букв.

 

ea	fe	lo	re	it
pr	ec	ia	st	nt
rn	gs	te	ti	ca
de	ct	in	sh	as
af	in	ss	on	of
te	ha	no	se	ts
nd	re	ab	le	xt
ts	---------------	co	es	ur
un	ce	iv	ac	Fi

 

 

Возможные варианты:

 

4 буквы (2 очка)	Loss, rent, cash, note, hand (5)
6 букв (4 очка)	Profit, affect, assets (3)
8 букв (8 очков)	Interest, earnings, fixtures, accounts (4)
10 букв (16 очков)	Receivable  (1)
12 букс (32 очка)	Depreciation  (1)

 

 

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