A. Answer the following questions
briefly
1. What
is accounting ?
Answer : (Accounting is the
proses of recording, classifying, analyzing, summarizing, reporting, and
interpreting the financial information of an organization for use in decision
making.)
2. Who
prepares financial statement?
Answer : (Accountants )
3. Is
accounting the language of business?
Answer : (Yes, it is )
4. What
does a balance sheet contain?
Answer : (balance
sheet contain the financial position of the company of a particular date, such
as asset, liability and equity)
5. Who
uses accounting data?
Answer : (managers, stockholders,
bankers, investor, government)
6. What
are the differences between a bookkeepers and an accountant?
Answer : (accountants
are decision makers, and responsible to developing systems to classify and
summarize transactions and for interpreting financial statements, while
bookkeepers are responsible for the systematic recording of a company’s
financial transactions, also trained in mostly mechanical task of record
keeping)
7. Do
bookkeepers and accountants have the same function?
Answer : (no, it isn’t. because
accountants are decision makers, and bookkeepers are trained in mostly
mechanical task of record keeping)
8. How
many financial statements are prepared by accountants ?
Answer : (there are three
important statements prepared by accountants, but in the real standard, they
have five)
9. Is
accounting the same as bookkeeping?
Answer : (no,
it isn’t, bookkeeping is chiefly the clerical phase of accounting, while
accounting covers a much wider scope)
10. Are
accountans responsible for the systematic recording of a company’s financial
transactions?
Answer : (no, because it’s
suitable for bookkeepers, and accountants responsible to developing systems to
classify and summarize transactions and for interpreting financial statements)
A. Choose
the correct form of be ( am, is, are ) to fit the blanks
1. (is) absent from
class today.
2. We (are) both
students.
3. The weather
today (are) good.
4. The sky ()
clear.
5. Henry and John
(are) brothers.
6. The children
(are) happy.
7. She and I (are)
cousins.
8. Mina (is) a
business woman.
9. The police on
the corner (is) busy with the traffic.
10. The workers (are) very busy.
B. Give
the correct from the present tense for the verb in parentheses
1. She ( reads )
the newspaper every day .
2. We ( come ) to
school by bus.
3. Helen ( works )
very hard.
4. The dog ( chases
) the cat all around the house.
5. Gene generally (
sits ) at this desk.
6. Pat ( goes
) there twice a week.
7. Herbert ( does )
the work of two people.
8. George always
(tries ) to do the same thing.
9. The teacher (
wishes ) to speak to you.
10. Mr. Walker ( teachs ) English and
mathematics.
11. We ( watch ) television every night.
12. The sun ( rise ) in the east and (set )
in the west.
13. The father ( watches ) the children in
the park.
14. She ( kisses ) her daughter before she
( leaves ) home.
15. I often ( catch ) cold.
16. Helen also (catchs ) cold very often.
17. She ( does ) all the work.
18. Marry ( carries ) the books in a
briefcase every day.
19. He ( likes ) studying accounting.
20. The man ( has ) two new cars.
A. Change the subjects of the
sentences below to she and use the correct form of the verb
She starts work at 09.30 and
leave at 17.3o. She has an hour for lunch. She types for
about one and a half hours every morning and about an hour in the afternoon.
She does the filing for
about half an hour a day and spend the same amount of time
taking shorthand. Making tea or coffee take about a quarter of an haour and she
does it twice a day. She spends about an hour and a half on the
phone. The rest of the time she spends doing other thing
such as talking to people opening the mail reading newspepaer etc.
A. Put
the verbs in the brackets into the correct form.
James Smith ( is ) my name. I ( work ) in the main office of
a big company. Twenty people ( work ) in that office every day. Mr. Steward (
is ) my boss. He ( works ) very hard. Almost everyone ( work ) hard. Of course
a few people ( doesn’t work )hard.
Mr. Steward ( has ) a private office. He also ( has ) a
secretary. Miss Green ( is ) his secretary. She (helps) Mr. Steward. She
(dosen’t help) me . I ( don’t have ) a private office. But I (has ) my own
secretary. My secretary ( is ) Mary Brown.
Mr. Steward ( meets ) all of important visitors. I ( don’t
meet ) visitors. Miss Green ( dosen’t meet) visitors either. Mr. Steward (
talks) to visitors. I occasionally ( talk ) to visitors too. But I ( don’t
usually talk) to visitors.
Mr. Steward ( writes) many letters every day. He ( sends )
many letters to customers. I ( sends ) letters to other companies. But I (
don’t send ) the letters to customers.
I often ( study ) statistics. Tahn I ( write ) reports to
Mr. Steward. He ( studies ) the reports carefully. I ( get ) the statistics
from my assistants. I ( have ) two assistants, Susan and Sandra. They ( help )
me very much. They ( don’t write ) letters. They ( collects ) information from other
people . Then they ( gives ) the information to my secretary. She ( collects )
information from other people too. Then she ( gives ) the information to me.
My secretary ( doesn’t write ) reports. But she ( writes )
my letters for me. She also (opens) my mail. She (reads) the mail carefully.
She ( gives ) me the important letters. She ( doesn’t give ) me the other. My
secretary ( answers ) the other letters.
B. Write do or does
in the blank space in each sentence.
1. ( Do) The
students study hard every day ?
2. (Does )Mr. Brown
go to his office every day ?
3. ( Do )You want
cream and sugar in your coffee ?
4. ( Do )The
children go to bed very early ?
5. ( Does )That
girl come from Dominica ?
6. (Do )You know
that German student ?
7. (Does )Miss
Green prefer coffee or tea ?
8. ( Do) Your
English lessons seem very difficult?
9. ( Do )You have a
good English dictionary ?
10. ( Does )Mr. Howard teach English or
Science ?
11. ( Do )The Jhonsons watch televisions
every night ?
12. ( Do )Jhonsons and Brett work in the
same office?
13. (Does )Henny write reports for her boss
every day ?
14. (Do)Those two women understand that
lesson ?
15. (Does )An accountant prepare financial
statement every month?
C. Fill
in the blanks with a/an or leave the space empty.
1. Jim goes
everywhere by bike. He hasn’t got (an) car.
2. Ann was
listening to (a) music when I arrived .
3. We went to (a)
very nice restaurant last weekend.
4. I clean my teeth
with (a) toothpaste.
5. I use (a)
toothbrush to clean my teeth.
6. Can you tell me
if there ‘s (a) bank near here?
7. My brother works
for (an) insurance company in London.
8. I don’t like (a)
violence.
9. We need petrol .
I hope we come to (a) petrol station soon.
10. Liz doesn’t usually wear jewelry but
yesterday she was wearing (a) necklace.
D. Put
in a/an, some, a little where necessary
1. I’ve seen (a)
some good films recently
2. What’s wrong
with you? Have you got (a) headache?
3. I know a lot of
people. Most of them are (a) students.
4. When I was (a)
child, I used to be very shy.
5. Would you like
to be (an) actor?
6. Do you collect (a)
stamps?
7. What (a)
beautiful garden
8. (a) birds, for
example the penguin, cannot fly.
9. I’ve been
walking for three hours. I’ve got (a) sore feet.
10. I don’t feel very well this morning.
I’ve got (a) some throat.
11. Those are (a) Nice shoes. Where did you
get them?
12. I’m going shopping. I want to buy (a)
new shoes.
13. You need (a) visa to visit (a)
countries.
14. Jane is (a) teacher. Her parents were (a)
teachers, too.
15. Do you enjoy going to (a) concerts?
16. When we got to the city center (a)
shops were still open.
17. I don’t believe him, he is (a) liar.
He’s always telling (a) lies.
18. He is (a) famous accountant in this
city.
19. Bring me paint and (a) good brush.
20. Can you lend me (a) money.
