Самостійна робота №27

Тема: Суть бух обліку.

Мета: Засвоїти уміння самостійно використовувати знання; сприяти формуванню пізнавального інтересу; виховувати професійні риси.

План:

1. Визначення суті бух обліку.

2. Структура: 4 головні елементи.

Методичні рекомендації:

1. Ознайомитися з текстом. Підвести підсумок, (впр.1)

2. Удосконалити знання лексики, (впр.2)

3. Перекласти речення на англійську. (впр.З)

Впр. 1. Прочитайте та перекладіть текст.

The Essence of Accounting

I started teaching accounting almost 30 years ago. When I started teaching, computers were the size of classrooms, hand held calculators cost hundreds of dollars, and a personal trainer was someone who helped you get your shape in shape. Things have certainly changed over 30 years. Computers are now small enough to hold in your hand, calculators can be purchased for under $5, and a personal trainer might be something to help you learn accounting.

While some things are going through significant change, some things in accounting remain the same today as they were 30 or even 500 years ago. Assets still equal liabilities plus owner’s equity; net income still equals revenues- expenses; and what you own still equals what you started with plus what you added less what you took out. The balance sheet, income statement, and statement of owner’s capital have changed very little thru the years.

The addition of a fourth financial statement, the statement of cash flow, was not without problems. We went from the statement of where got, where gone to the present day statement of cash flow, but not without quite a bit of debate and change. I thought trying to add a new statement to compliment statements 500 years old was a monumental task, and it proved to be.

This educational note is about the essence of accounting. When you begin to explore the essence of anything, you must take an item and break it down into the most fundamental elements possible. I ask my students about the essence of life. After much discussion we usually settle on four elements: Eat right, get lots of exercise, get plenty of rest, and don’t smoke. Clearly, there is far more to life then these four elements, but consider what our life would be like if we exercised, ate right, rested properly, and

didn’t smoke. I am up to three out of four and will work hard to get to four out of four.

Then I ask my students about the essence of accounting. If you break down accounting to the most fundamental elements what do you have? After much discussion, we settle on two elements. Accounting is accounts and amounts. Clearly there is much more to accounting than just accounts and amounts, but if students attempting to learn accounting understood accounts and amounts, then perhaps the learning would begin to flow like dominos.

Once you break something into its most fundamental elements, then you begin to add to the elements. For example, on the account side, there are two parts. You have classification and presentation. Students quickly learn that this is really the same side of a single coin. Once a student learns cash is an asset, they realize presentation is on the balance sheet. Once they learn unearned revenue is a liability, they realize presentation is on the balance sheet. So on the account side, emphasis is on how the account is classified and where the account is presented in the financial statements.

On the amount side, you must deal with methods and calculations. At times a transaction will require no calculations. A payment for rent of $500 goes on the books at the price paid without the necessity to perform any calculations or consider any alternate methods to make calculations. Then consider depreciation expense. Students must consider the various methods available, select an appropriate method, and make calculations based on the method selected.

Every chapter of every accounting test ever written lends itself to a fundamental study of accounts and amounts. If students understand the nature of accounts and amounts and how they are used as the building blocks to prepare the

financial statements they may be able to more easily grasp the overall nature of accounting and the articulation existing among all the statements.

I have prepared accounts and amounts for all chapters. One assignment for each chapter is for the students to make a list of all the accounts presented in the chapter and identify the proper classification and presentation for each account. Then the students are required to consider the amounts for each account and identify the various methods used to determine an appropriate amount and the manner in which calculations are made. The balance of this article deals with accounts and amounts related to current liabilities. I realize accounts may vary from book to book, but I believe the ones listed are representative of many intermediate accounting texts when dealing with current liabilities.

SUMMARY

Students will never learn all they need to know about accounting by just learning accounts and amounts. However, my experience using this teaching method proved a very effective way to get students headed in the right direction. Teaching pension accounting is still quite a challenge, but I truly believe students better understand accounting for pensions using the account and amount method of teaching accounting.

Впр.2. Складіть словосполучення зі слів колонки “А” та “В”.

“А” “В”

documentary ventures

lease activity

joint users

economic monitoring

internal stock companies

natural factors

strict information

legal cost

processing of measurers

production observance

financial authorities

tax state

Впр. 3. Перекладіть речення на англійську.

1. Бухгалтерський облік - це спосіб документального спостереження, відображення й контролю за господарською і фінансовою діяльністю виробників і господарників.

2. Облік ведеться у вартісному, натуральному та трудовому вимірниках.

3. Бухгалтерський облік - це процес виявлення, вимірювання, реєстрації, накопичення, узагальнення, зберігання та передачі інформації про діяльність підприємства.

4. Бухоблік поділяють на два види: фінансовий та управлінський.

5. Управлінський облік надає керівництву підприємства різноманітну інформацію.

6. Фінансовий (бухгалтерський) облік надає інформацію про фінансовий стан підприємства.