1. TASK: Insert the appropriate word in the text below:
Appearance - Accuracy – Eliminate – Equal – manual
Occur – Simultaneously - Store - so that - trial balance
Bookkeeping Today
The electronic speed of computers and accounting software gives the __________ that many of the bookkeeping and accounting tasks have been __________or are occurring __________. For example, the preparation of a sales invoice will automatically update the relevant general ledger accounts (Sales, Accounts Receivable, Inventory, Cost of Goods Sold), update the customer's detailed information, and __________ the information for the financial statements as well as other reports.
The accounting software has been written __________ every transaction must have the debit amounts __________ to the credit amounts. The electronic__________also eliminates the errors that had __________ when amounts were manually written, rewritten and calculated. As a result, the debits will always equal the credits and the __________will always be in balance. No longer will hours be spent looking for errors that occurred in a __________ system.
2. CHECK YOUR SPEAKING
|
Appearance |
[ əˈpɪərəns ] |
виступ |
|
Accuracy |
[ ˈæk.jʊ.rə.si ] |
точність |
|
Eliminate |
[ ɪˈlɪm.ɪ.neɪt ] |
Усунути |
|
Equal |
[ ˈiːkwəl ] |
Рівно |
|
manual |
[ ˈmæn.ju.əl ] |
керівництво |
|
Occur |
[ əˈkɜː(r) ] |
Подія |
|
Simultaneously |
[ ˌsɪmlˈteɪniəsli ] |
Одночасно |
|
Store |
[ stɔː(r) ] |
зберігати |
|
so that |
[ səʊ ] [ ðæt ] |
так що |
|
trial balance |
[ ˈtraɪəl ] [ ˈbæləns ] |
пробний баланс |
3. SEE CORRECT ANSWER
Bookkeeping Today
The electronic speed of computers and accounting software gives the appearance that many of the bookkeeping and accounting tasks have been eliminated or are occurring simultaneously. For example, the preparation of a sales invoice will automatically update the relevant general ledger accounts (Sales, Accounts Receivable, Inventory, Cost of Goods Sold), update the customer's detailed information, and store the information for the financial statements as well as other reports.
The accounting software has been written so that every transaction must have the debit amounts equal to the credit amounts. The electronic accuracy also eliminates the errors that had occurred when amounts were manually written, rewritten and calculated. As a result, the debits will always equal the credits and the trial balance will always be in balance. No longer will hours be spent looking for errors that occurred in a manual system.
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