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1. Scan the passage below and identify its subject.
In attempting to explain why double entry bookkeeping developed in fourteenth century Italy instead of ancient Greece or Rome, accounting scholar A.C. Littleton describes seven "key ingredients" which led to its creation:
Private property, Capital, Commerce, Credit, Writing, Money, Arithmetic
Many of these factors did exist in ancient times, but until the middle ages they were not found together in a form and strength necessary to push man to the innovation of double entry.
4. Say the following:
1) In my first job, in 1976, I earned £38 a week, which was exactly £1,976 a year.
2) Today they're buying $s at 1.3952 and selling them at 1.3957.
3) It's either 0.431 or 4.031, I can't remember.
4) £ 1,000,000? But that's over $1,590,000!
5) No, it's 12,231 not 12.231!
6) You can fax them on 066-22 27 47.
7) For further information, call 0171-359 0131.
8) He's 2m l1 tall, like a basketball player.
LISTENING
Situation: Metro-Polo Office Cleaning is a franchise organization. Its founder is Arturo Foscatelli, whose head office is in Rome. The small businesses which join his franchise are given training, allowed to use the Metro-Polo brand name and benefit from Metro-Polo's advertising. In return, each franchisee pays a quarterly subscription to the franchiser. In this unit we see if Metro-Polo's newest franchisee can manage to run the business and cope with all the financial paperwork involved.
Notes:
franchise − франшиза − право использования торговой марки
franchisee − франчайзи − держатель франшизы
franchiser − франчайзер − предоставитель франшизы
Characters:
Arturo Foscatelli is president of Metro-Polo Office Cleaning. He is Italian.
Patrick Flynn runs a Metro-Polo office cleaning franchise. He is British.
1. Patrick Flynn runs a Metro-Polo office cleaning franchise. He gets a visit from Arturo Foscatelli, the company's president. Listen to what they say. Why is Arturo visiting Patrick? (Dialogue 1)
2. This is the trial balance that Patrick prepared. Read through it carefully. Which of the names here are probably those of Patrick's customers? Why does the name Metro-Polo appear here?
METROPOLO OFFICE CLEANING
TRIAL BALANCE
as at 31/10/20…
Purchases 2406.00
Sales 12874.00
Stock at 1/8/2006 1050.00
Wages and salaries 3995.00
Advertising 2860.00
Postage 118.00
Petrol 263.00
Telephone 142.00
Premises (rent) 900.00
Gas and electricity 230.00
Vans (leasing) 840.00
Equipment (leasing) 390.00
Bank 3682.00
Cash 371.00
Midland Furniture 98.00
Goodies Ltd. 205.00
Wonder-Bar Security 36.00
Smith & Sons 582.00
Capital 7260.00
Metro-Polo 1500.00
All-Clean Supplies _______ 406.00
22040.00 22040.00
Stock in hand 31/10/20… 2079.00
3. Look at the trial balance again and answer the questions below.
1) What are the total sales for the period? 2) How much cash has Patrick Flynn got in the bank? 3) How much money did he draw out of the business? 4) How much stock did he have at the start of the period? 5) How much does he owe the franchiser?
6) These figures are for one quarter. What's his wages bill going to be for a year, at this rate? 7) Roughly how much money do people owe him?
4. Arturo explains the trial balance to Patrick. Listen to what they say. Is Metro-Polo a creditor or a debtor of Patrick Flynn? (Dialogue 2)
SPEAKING
1. Summarize the information of this Unit to be ready to speak on Bookkeeping.
2. Improvise a conversation between a Managing Director and accountants of a big company in the form of a financial report. Make your report informative, instructive and interesting.
WRITING
1. When Arturo says in Dialogue 2 'Well, until they pay you, yes', he is referring to some time in the future, but note that he uses the present tense form of 'pay', not 'will pay'.
You use the present tense to refer to the future in clauses beginning with 'until', 'when', 'after', 'before', 'as soon as', 'while', 'if, 'in case', 'as long as', etc. Often the verb in the main clause is a future verb, with 'will'.
Write answers to the questions below. In each answer use a clause with one of the words above.
1) Really, we're doing business with our creditors' money – is that right? Yes, that's right, until you pay them.
4) They'll go on giving us credit, won't they? – Yes, ...
2. Summarise the ideas of the texts and Supplementary reading of Unit 4 and write an essay related to bookkeeping, covering the following issues: What is the view on accounting as a job in different countries? How important is bookkeeping for running a business? What particular skills does a bookkeeper need? Do you possess such skills? What kind of financial documents do bookkeepers prepare? Do you find this job exciting or rather boring?