Методические указания для практических занятий для преподавателей и студентов 3 курса специальности 080114 «Экономика и бухгалтерский учет»
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Тема: Пассивы. Цели: ознакомление с новым лексическим материалом, развитие умения читать и переводить технические тексты по специальности углубление и расширение теоретических знаний. Содержание занятия: 1. Прочитайте и запомните лексику: см. с.74 2. Прочитайте и переведите текст: Liabilities Liabilities are creditorship claims on total assets. Put more simply, liabilities are existing debts and obligations. For example, businesses of all sizes and degree of success usually find it necessary to borrow money and to purchase merchandise on credit. Campus Pizza, for instance, purchases cheese, sausage, flour and beverages on credit from suppliers; these obligations are called accounts payable. Additionally, Campus Pizza has a note payable to First National Bank for the money borrowed to purchase its delivery truck. Campus Pizza may also have wages payable to employees, and sales and real estate taxes payable to the local government. Persons or entities to whom Campus Pizza owns money are called creditors. Most claims of creditors attach to total enterprise assets rather than to the specific assets provided by the creditor. In the event of nonpayment, creditors may legally force the liquidation of a business. In that case, the law requires that creditor claims be paid before ownership claims. Owner's Equity. The ownership claim on total assets is known as owner's equity. It is equal to total assets minus total liabilities. Here is why: The assets of a business are supplied or claimed by either creditors or owners. To determine what belongs to owners, we therefore subtract creditors' claims - the liabilities - from assets. The remainder - owner's equity - is the owner's claim on the assets of the business. Since the claims of creditors take precedence (приоритет) over ownership claims, the latter are often referred to as residual equity. In proprietorships, the principal subdivisions of owner's equity are capital, drawings, revenues, and expenses. Capital. Capital is die term used to describe the owner's investment in the business. An investment made in the business increases capital. It follows diat total owner's equity increases as well. Drawings. An owner may withdraw cash or other assets during the accounting period for personal use. These withdrawals could directly decrease capital. Drawings decrease total owner's equity. Revenues. Revenues are the gross increase in owner's equity resulting from business activities entered into for die purpose of earning income. Generally, revenues result from the sale of merchandise, the performance of services, the rental of property, and the lending of money Revenues usually result in an increase in an asset. They may arise from different sources and are identified by various names depending on the nature of the business. Campus Pizza, for instance, has two categories of sales revenues - pizza sales and beverage sales. Other tides for and sources of revenue common to many businesses are: sales, fees, services, commissions, interest, dividends, royalties, and rent. 12. Методические указания для практического занятия № 20 Тема: Расходы. Цели: ознакомление с новым лексическим материалом, развитие умения читать и переводить технические тексты по специальности углубление и расширение теоретических знаний. Содержание занятия: 1. Прочитайте и запомните лексику: Expenses- расходы Represent- представлять Recognizes- узнавать following types of expenses- следующие типы расходов cost of ingredients- стоимость ингредиентов cost of beverages- стоимость напитков rent expense- стоимость аренды delivery expense- стоимость доставки property tax expense- стоимость налога на имущество reductions- сокращения conversely- наоборот net loss- общий убыток occur- исчезать 2. Прочитайте и переведите текст: Expenses. Expenses are the cost of assets consumed or services used in the process of earning revenue. Expenses are the decreases in owner's equity that result from operating the business. Expenses represent actual or expected cash outflows (payments). Like revenues, expenses take many forms and are identified by various names depending on the type of asset consumed or service used. For example, Campus Pizza recognizes the following types of expenses: cost of ingredients (meat, flour, cheese, tomato paste, mushrooms, etc.); cost of beverages; gas, and water expense), telephone expense; delivery expense (gasoline, repairs, licenses, etc.); supplies expense (napkins, detergents, aprons, etc.); rent expense; interest expense; and property tax expense. In summary, the principal sources (increases) of owner's equity are (1) investments by owners and (2) revenues from business operations. In contrast, reductions in owner’s equity are a result of (1) withdrawals of assets by owners and (2) expenses. Net income results when revenues exceed expenses; conversely, a net loss occurs when expenses exceed revenues. 3. Выполните упражнения: 3.1 Расскажите об отношениях, изображенных на схеме:
13. Методические указания для практического занятия № 21 Тема: Транзакции. Цели: ознакомление с новым лексическим материалом, развитие умения читать и переводить технические тексты по специальности углубление и расширение теоретических знаний. Содержание занятия: 1. Прочитайте и запомните лексику: transaction - сделка external – внешний internal – внутренний supplier – поставщик customer- клиент to carry on – проводить to hire – нанимать merchandise – товары in terms of – относительно item - предмет, пункт community – общественность cumulative – суммарный total - сумма, итог claim - иск owner's equity - собственный (акционерный) капитал service revenue - чистый доход to advertise – рекламировать to balance - давать итог count - подсчет, счет receipts - получение (денег); денежные поступления collection - денежный сбор; инкассация withdrawal of cash (drawings) - снятие денег 2. Прочитайте и переведите текст: Transactions. Transactions (often referred to as business transactions) are economic events recorded by accountants. Transactions may be identified as external or internal. External transactions involve economic events between the company and some outside enterprise or party. For example, for Campus Pizza the purchase of cooking equipment from a supplier, the payment of monthly rent to the landlord, and the sale of pizzas to customers are external transactions. Internal transactions are economic events that I occur entirely within one company. The use of office supplies illustrates this type of transaction for Campus Pizza. A company may carry on many activities that do not in themselves represent business transactions. Hiring employees, answering the telephone, talking with customers, and placing an order for mechandise with a supplier are examples. Some of these activities however, may lead to a business transaction: employees will earn wages, and merchandise will be delivered by the supplier. Each transaction must be analyzed in terms of its effect on the components of the basic accounting equation, i This analysis must identify the specific items affected and amount of the change in each item. Since the equality of the basic equation must be preserved, each transaction must have a dual effect on the equation. For example if an individual asset is increased, there must be a corresponding:
- Increase in a specific liability, or
It follows that two or more items could be affected when an asset is increased. For example, as one asset is increased, another asset could decrease and a specific liability could crease. Note also that any change in an individual liability' or ownership claim is subject to similar analysis. 3. Ответьте на вопросы к тексту: What kinds of transactions do you know? What is the difference between them? Can all activities of the company represent business transactions? Placing an order for merchandise with a supplier is an example of a business transaction, isn't it? Must any transaction be analyzed in terms of its effect on the components of the basic accounting equation? What must this analysis identify? What effect on the equation does each transaction have? What happens if an individual asset is increased? 4. Выполните упражнения: 4.1State whether the following statements are true or false: Every event is an economic event. Economic event between the company and an outside party is called an internal transaction. External transactions occur entirely within one company. A company always carry on only business transactions. Hiring employees is a business transaction. An accountant must analyses every transaction in terms of its effect on the components of the basic accounting equation. If an individual asset is increased there should be an increase in another asset. Increase in owner's equity is a result of an increase m indivial asset. 4.2 Give the Russian equivalents of the following:
4.3 Give the English equivalents of the following:
14. Методические указания для практического занятия № 22 Тема: Финансовые отчеты. Цели: ознакомление с новым лексическим материалом, развитие умения читать и переводить технические тексты по специальности углубление и расширение теоретических знаний. Содержание занятия: 1. Прочитайте и запомните лексику: income statement - отчет о прибылях и убытках owner's equity statement - отчет о собственном капитале balanoe sheet - балансовый отпет statement of cash flow - отчет о движении наличности schedule - схема relevant - соответствующий operating statement - отчет о хозяйственной деятельности capital amount - сумма капиталовложения notes payable - векселя к оплате statement of financial position - отчет о финансовом состоянии 2. Прочитайте и переведите текст: Financial Statements. Three financial statements are prepared from the summarized accounting data:
Each statement provides management, owner's and other interested parties with relevant financial data. A fourth statement, a statement of cash flows, is also prepared. It primarily summarizes information concerning the cash inflows (receipts) and outflows (payments) during the period. Additionally, every set of financial statements is accompanied by explanatory notes and supporting schedules that are an integral part of the statements. INCOME STATEMENT. The primary focus of the income statement is on reporting the success or profitability of the company's operations over a specified period of time. To indicate that it applies for a period of time, the income statement is dated "For the month Ended September 30, 1998". Because the income statement summarizes the results of operations, it is often referred to as an operating statement. Revenues are listed first, followed by expenses. Finally net income (or net loss) is determined. OWNER'S EQUITY STATEMENT. The heading of this statement identifies the company, the type of statement, and the period coverved by the statement. The time period is the same as that covered by the income statement. The begining capital amount is shown on the first line of the statement. Then the owner's additional investments, net income, and the owner’s drawings are identified in the statement. The owner's ending capital amount is the final amount of the statement. The information provided by this statement indicates the reasons why owner's equity has increased or decreased during the period. If there is a net loss, it is deducated with drawings in the owner's equity statement. 3. Ответьте на вопросы к тексту: What kinds of financial statements do you know? What arc the financial statements based on? Does each statement provide owners with relevant data? What is every set of financial statements accompanied by? Why is an income statement often referred to as an operating statement? What does the information provided in the owner's equity statement indicate? 4. Выполните упражнения: 4.1 Read text C and choose the title for it: a) Company's Financial Data. b) Company's Financial State. c) Transaction Balance Sheet. d) Statement of Financial Position. The heading of a balance sheet must identify the company, the statement, and the date to indicate that the balance sheet is at a specific date, it is dated "September 30, 1998" The assets are listed at the top, followed by liabilities and owner’s equity Total assets must equal total liabilities and owner's equity. Sometimes only one liability, accounts payable, is reported on the balance sheet. In most cases, these will be more than one liability. The balance sheet is like a snapshot (снимок) of the company's financial condition at a specified moment of time (usually the month-end or year-end). It is frequently called the statement of financial position. 4.2 Speak on types of financial statements. 15. Методические указания для практического занятия № 23 |
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