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INVOICE / BILL / ACCOUNT / ACCOUNTS / CHECK (AE) / RECEIPT. A statement of money owed for goods or services supplied . a slip or ticket showing the amount owed, esp. a bill for food or beverages consumed (AE)

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invoice bill account accounts check ae receipt
INVOICE / BILL / ACCOUNT / ACCOUNTS /CHECK (AE) / RECEIPT

A statement of money owed for goods or services supplied.

a slip or ticket showing the amount owed, esp. a bill for food or beverages consumed (AE)

A document sent by a seller to a customer with details of goods or services that have been provided, their price, and the payment date.

A written statement showing that you have received money, goods or services.

An arrangement between a bank and a customer that allows the customer to pay in and take out money.

The complete set of records showing money coming into or going out of a business, its profits and its financial situation.

invoice bill account accounts check ae receipt1
INVOICE / BILL / ACCOUNT / ACCOUNTS /CHECK (AE) / RECEIPT

A statement of money owed for goods or services supplied. BILL (invoice)

A slip or ticket showing the amount owed, esp. a bill for food or beverages consumed (AE). CHECK

A document sent by a seller to a customer with details of goods or services that have been provided, their price, and the payment date. INVOICE

A written statement showing that you have received money, goods or services.RECEIPT

An arrangement between a bank & a customer that allows the customer to pay in & take out money. ACCOUNT

The complete set of records showing money coming into or going out of a business, its profits and its financial situation. ACCOUNTS

Croatian term:

fill in the gaps
FILL IN THE GAPS.

check/bill

bill

account

bill

accounts

invoice

receipt

Could we have the __________, please?

The _______ for the repairs came to $650.

My salary is paid into my bank ________.

Have you paid the phone _______?

The _________for last year showed a profit of $2 million.

The manufacturer sent the __________for two typewriters.

Make sure you are given a _______ for everything you buy.

accounting financial statements
Accounting & financial statements
  • What is accounting?
  • What skills do accountants need?

→ MK, p 95, Vocabulary 2

1 cost accounting

2 tax accounting

3 auditing

4 managerial account.

5 creative accounting → comment on the cartoonor window dressing

6 bookkeeping

what skills do accountants need
1 cost accounting

2 tax accounting

3 auditing

4 managerial account.

5 creative accounting or window dressing

6 bookkeeping

analytical ability & mathematical competence

thorough knowledge of tax laws and accounting

strong analytical skills and honesty

analytical ability & math

strong analytical skills and dishonesty

accuracy and concentration, mathematical ability

What skills do accountants need?
mk p 96 vocabulary 4 common word combinations
Calculate liabilities

Calculate taxes

Keep records

Pay liabilities

Pay taxes

Receive income

Record expenditure

Record income

Record transactions

Value assets

Value liabilities

→ MK, p 96, Vocabulary 4: Common word combinations
mk p 95 vocabulary 1
1 B 2 B 3 B 4 A 5C6 C 7A 8B 9A 10A

→ RB, p 32 Read, fill in the notes Match up words

→ MK, p 96, Task 3

→ RB, p 33

MK, p 95, Vocabulary 1
the profit and loss account
THE PROFIT AND LOSS ACCOUNT

It shows i_______ and e_________.

It gives figures for total sales in a year or t________ or r________.

It shows c______,ex_________ and ov_______.

Part of the profit goes to the government in ta________, part to the sh_________ as d_________and part is retained by the c____________.

→ Find Croatian equivalents

→ RB, p. 34

ncome

xpenditure

urnover

evenue

osts

penses

erheads

xation

areholders

ividend

ompany

balance sheet
Balance Sheet

inancial

ituation

inancial

  • The balance sheet shows a company’s f_________ s________ on the last day of the f________ y_______.
  • It lists the company’s a_________, l__________ and s___________ f_______ (equity).
  • Assets can be c_________ and f__________.
  • Why do a company’s assets include debtors?
  • Intangible assets include g_________, p________, c_________ & t____________.
  • Liabilities can be s__________ (current) and l___________ .
  • Owners’ capital (e______) is money received from the issue of s________ and r_______.

→Find Croatian equivalents RB 34 p. 35

ear

ssets

iabilities

hareholders’

unds

urrent

ixed

oodwill

atents

rademarks

opyrights

hort-term

ong-term

quity

hares

eserves

balance sheet cont
Balance sheet, cont.

1. Complete the basic accounting equation:

A______ = L________ + S________________

or

_______ - ________ = ___________________

iabilities

hareholders’ equity

ssets

shareholders’ equity

Assets

liabilities

provide opposites
Short-term liabilities

Fixed assets

Debtors

Tangible

Assets

Current cost acc.

Payables

Own

Income

Net

Long-term liabilities

Current assets

Creditors

Intangible

Liabilities

Historical cost acc.

Receivables

Owe

Expenditure

Gross

Provide opposites:

→ RB, p 36

cash flow statement
Cash flow statement
  • Two directions of cash flow:
  • Three types of company activities:

o_______, f_______ & i________ activities

  • Four examples of sources of funds
  • Five examples of applications of funds

→ RB, p 35 – find Croatian equivalents

perating

inancing

nvestment

accounting and financial statements
Accounting and Financial Statements
  • operating, financing and investment activities
  • flow of cash in and out of the business
  • source of funds:
  • application of funds:
  • trading profits b) purchase of assets
  • sales of assets d) borrowing
  • issuing of shares f) payment of dividends
  • trading losses h) depreciation provisions

i) repayment of loans

accounting and financial statements1
Accounting and Financial Statements

CASH FLOW STATEMENT

  • operating, financing and investment activities
  • flow of cash in and out of the business
  • source of funds (in): a, c, d, e, h
  • application of funds (out): b, f, g, i
  • trading profitsb) purchase of assets
  • sales of assetsd) borrowing
  • issuing of sharesf) payment of dividends
  • trading lossesh)depreciation provisions

i) repayment of loans

slide16
profit: - tax
        • dividends
        • retained / net profit
  • costs
  • expenses
  • total sales or turnover
  • overheads

List them in the usual order:

slide17
PROFIT AND LOSS ACCOUNT
  • profit: - tax
        • dividends
        • retained / net profit
  • costs
  • expenses
  • total sales or turnover
  • overheads

List them in the usual order:

turnover, costs, expenses, overheads profit

slide18
the last day of the financial year
  • company’s assets
  • liabilities
  • stockholders’ funds

Classify as assets or liabilities:

debtors creditors goodwill patentsaccounts receivable loans and bondstrade marks accrued expenses taxes

interest accounts payable stock mortgage buildings vehicles overdraft

slide19
BALANCE SHEET
  • the last day of the financial year
  • company’s assets
  • liabilities
  • stockholders’ funds

Classify as assets or liabilities:

debtorscreditorsgoodwillpatentsaccounts receivableloans and bondstrade marksaccrued expensestaxes

interestaccounts payable stockmortgagebuildingsvehiclesoverdraft