Exercise

 1. They had to hire a(n) ___ because Jane was not qualified to produce all the documents for the audit in June.

A. auditor     B. accountant     C. bookkeeper

2./3. Her ___(2.) salary at her new workplace was higher than her ___(3.) salary in the old one, so she was much happier here.

2. A. net     B. gross

3. A. net     B. gross

4./5./6. The basic accounting equation is: ___(4.) = ___(5.) + ___(6.)

4. A. assets     B. liabilities     C. owner’s equity

5. A. liabilities     B. owner’s equity     C. assets

6. A. owner’s equity     B. assets     C. liabilities

7./8. In order to see what a company’s ___(7.) is/are, you need to have a look at the ___(8.) and subtract all the expenses of doing business.

7. A. profit     B. capital     C. revenues

8. A. revenues     B. profit     C. liabilities

9. The ___ is an important accounting document showing a company’s assets, liabilities and the owner’s equity.

A. cash flow statement     B. balance sheet     C. income statement

10./11./12. In ___(10.), you need to record ___(11.) on the left side and ___(12.) on the right side.

10. A. double entry bookkeeping     B. single entry bookkeeping

11. A. debits     B. credits

12. A. credits     B. debits

13. He was hoping to be able to raise enough ___ to set up his own business in five years’ time.

A. assets     B. capital     C. equity

14. As she was calculating the company’s liabilities, she realized she forgot to include the ___.

A. accounts payable     B. accounts receivable

15. They wanted to resort to ___ in order to convince investors of their company’s high profitability, but then they realized that the auditors that worked for the investors would see right through it.

A. bookkeeping     B. accounting     C. creative accounting

16. He had been trying to pass his exams in order to become a(n) ___, but in the end he gave up and decided to charge a higher fee for his bookkeeping services in order to make ends meet.

A. chartered accountant     B. shareholder     C. investor

17. The auditor was looking at the financial statements that the company presented him when he realized he was actually interested in a different ___. He then had to ask for a different set of financial statements.

A. income statement     B. payroll     C. accounting period

18. She was considering giving up working as an accountant for that company and becoming a self-employed freelancer because the ___ she had to pay was lower. She also had the expertise to file her own tax return, which was an additional advantage.

A. income tax     B. Value Added Tax

19. The idea of becoming a shareholder seemed really bad now that the ___ was lower than in any other previous year.

A. share price     B. return on investment

20. Their ___ was too high during the past few months, so they have been thinking of either not giving their employees any bonuses this year or investing less in advertising.

A. overhead     B. appreciation     C. depreciation





  1. B
  2. A
  3. B
  4. A
  5. B or A
  6. C (if 5 is B) or A (if 5 is A)
  7. A
  8. A
  9. B
  10. A
  11. A
  12. A
  13. B
  14. A
  15. C
  16. A
  17. C
  18. A
  19. B
  20. B

What have you learnt so far? What topics can you talk about?

    It seems to me that accounting is part of everyday's life since we all need to take care of our finances. It's part of us. I have learnt a lot about bookkeping, terminology, balance sheet, debit and credit, objectives, grammar rules, adjectives to describe character and personality, among others. I can say that accounting terminology is quite important to understand processes and procedures. The fact is that there is a list of words selected to interpret accounting as a formal career. I truly recommend learning terminology.

Stating your Opinion
It seems to me that ...
In my opinion, ...
I am of the opinion that ... 
I take the view that ..
My personal view is that ...
In my experience ...
As far as I understand, ... 
As far I can see, ...
As I see it, ... 
From my point of view ...
As far as I know ... 
From what I know ...
I might be wrong but ...
If I am not mistaken ...
I believe one can (safely) say ...
It is claimed that ...
I must admit that ...
I cannot deny that ...
I can imagine that ...
I think/believe/suppose ...
Personally, I think ...
That is why I think ...
I am sure/certain/convinced that ...
I am not sure/certain, but ...
I am not sure, because I don't know the situation exactly.
I am not convinced that ...
I have read that ...
I am of mixed opinions (about / on) ...
I am of mixed opinions about / on this.
I have no opinion in this matter.
Outlining Facts
The fact is that
The (main) point is that ...
This proves that ...
What it comes down to is that ...
It is obvious that ...
It is certain that ...
One can say that ...
It is clear that ...
There is no doubt that ...

Comments

  1. BY : YENI PEREZ
    number twenty is incorrect, the correct answer is "A" overhead

    ReplyDelete
  2. Twenty is wrong, the correct answer is a

    ReplyDelete
  3. Number twenty is incorrect, because is the letter, the correct answer si A

    ReplyDelete
  4. the number 20 is wrong the answer is A (by: gisela Vargas)

    ReplyDelete
  5. The number twenty is incorrect, the correct answer is A by keisy lópez

    ReplyDelete
  6. by Rocio Sanchez
    the number 20 is the wrong one, because the answer is the letter "A"

    ReplyDelete
  7. ( By: Edwin Fernandez )

    number nineteen is incorrect, the correct answer is A

    ReplyDelete
  8. Twenty is wrong, the answer is A). Fiorela Mendez

    ReplyDelete
  9. question 20 is incorrect, the correct one is A. by: cristian calle

    ReplyDelete
  10. Number 20 is incorrect, the correct is letter A) Overhead .
    By: Damaris Alvites

    ReplyDelete
  11. The number twenty is incorrect.
    *because is the letter A
    By: Ruth Cristina

    ReplyDelete
  12. (By:Lily Carrasco)The number twenty is incorrect, the correct answer is letther A

    ReplyDelete
  13. the number twenty is the wrong answer, the correct answer is "A"
    By: Jose rafael

    ReplyDelete
  14. Number twenty is incorrect, the correct answer is A
    (by juanita tocas)

    ReplyDelete
  15. The number twenty is incorrect, the correct answer is letther A
    By. Frank Tantarico

    ReplyDelete
  16. Question number twenty is the wrong one because the answer is the letter A. By Noli Cubas.

    ReplyDelete
  17. Question twenty is incorrect, the correct answer is A
    by. giovany castillo

    ReplyDelete
  18. This comment has been removed by the author.

    ReplyDelete
  19. by. Deanelli Julca
    question 20 is incorrect, alternative (A) is correct

    ReplyDelete
  20. the correct answer is A, and the number twenty is the wrong answer.
    by: Felix

    ReplyDelete
  21. THE ANSWER TO NUMBER 20 IS INCORRECT BY MAGDIEL

    ReplyDelete
  22. By: (Alessandro Gomez)

    13. He was hoping to be able to raise enough ___ to set up his own business in five years’ time.

    A. assets B. capital C. equity

    The correct answer is B and the incorrect is A , C

    ReplyDelete
  23. By: Nicolle Viena.
    THE CORRECT ANSWER IS THE NUMBER TWENTY WITH THE LETTER A.

    ReplyDelete
  24. This comment has been removed by the author.

    ReplyDelete
  25. My personal opinion is that assets are very important in the company, because it helps in decision-making, helps to have better control and development of the productive activity of the company. The Assets of a company as the set of goods, rights and other resources that a company owns, for example, furniture, offices, computer equipment, also includes those from which we expect to have a future benefit.
    By: Magdiel

    ReplyDelete
  26. In my opinion, accounting it is part of our day to day as future accountants, since it allows us to know the past and present of a company. I also learned about the accounting cycle, transaction recording, accrual method, double entry, general ledger accounts, etc. I can say that the ledger accounts is very fundamental in accounting, organization and storage of transactions, it is also organized according to seven classifications such as Assets, Liabilities, Stockholders' Equity, Income and Operating Expenses; I recommend studying accounting in different languages. Thanks you.
    by. giovany castillo

    ReplyDelete

Post a Comment

Popular posts from this blog

Perfect

Chart of accounts

Accounting equation