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Accounting and Auditing science
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Let me introduce myself. My name is…. I am a second-year student of Economics faculty of Biysk Technological Institute of the Altai Technical University. Our Institute provides a high quality education in a wide range of academic majors to thousands of students throughout our region. The institute attracts students and staff of the highest caliber. BTI offers a wide variety of programs ranging from introductory studies through full degree programs. Majors cover such areas as Computing and Information Systems, Electronics, Chemical and Biochemical Engineering, Machine-building Engineering, Accounting, Management, etc. Within each major there are dozens of different courses.
About 10 thousand enterprises and institutions have been registered in the city of Biysk. However their successful running is simply impossible without accounting and auditing. In fact, an accountant is considered to be a leading specialist at any enterprise. Therefore, the graduates in speciality Accounting and Auditing Science having higher education and a diploma of the state standard are practically in an unlimited demand. Accountingand analysis, control and inspection, auditing and consulting are just the main fields being dealt with by the graduates. Moreover the graduates of this speciality are able to handle closely-related problems of finance management, examination and consulting, taxation, property estimation, foreign economics, science and education.
In three years I’ll graduate from the Institute and become a professional economist. I’m sure that the profession of an economist is one of the most important nowadays in view of the situation in our country. An economist should have a thorough training in Economic Theory, Mathematics, Statistics, etc. So our Institute offers such training. During the course of study general and special subjects are taught. The general ones are History, Mathematics, Computer Science, Philosophy, Psychology, Foreign Language, Physical Education, etc. The special subjects are Macroeconomics, Microeconomics, Management, Accounting, Marketing, Money and Banking, Economic Theory, Econometrics, Statistics, Finance Management, Insurance and Taxation.
The profession of an economist is quite diversified. The graduates of our faculty work at educational institutions, various research centers and laboratories, in industry, business, banks, etc. You may continue your education at the post-graduate studies if you have a desire and abilities to become a scientist in the field of Economics, create new theories and models, test hypotheses and carry out economic researches. Being employed in industry and business, our graduates work as managers, executive managers, sales managers and financial managers. Some of us work as accountants.
An accountant is one of the most prestigious and widely required professions in any society. You shouldn’t mix an accountant and a book-keeper. While a book-keeper is mostly involved in calculations, like balance sheets, income statements, invoices, an accountant is responsible for designing the financial policy of the company.
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Some of us work at the banks, at the Stock Exchange as brokers. Others work for the Government or are employed by various agencies and by military services. Knowing the economic laws of the society’s development the economists can solve many problems facing our country and I hope I’ll manage to make my contribution to this process.
Упражнение 6. Найдите в тексте эквиваленты следующим выражениям:
pазрешите представиться, предоставлять высококачественное образование, большой выбор академических специальностей, привлекать преподавательский состав высшего класса, предлагать обширный выбор программ, охватывать области, ведущий специалист, диплом государственного образца, иметь неограниченный спрос, основные области, иметь дело с, в связи с ситуацией, глубокие знания в, предлагать, быть разнообразным, не следует путать, быть вовлеченным в ….
Упражнение 7. Сформируйте продолжение следующих высказываний (на основе текста):
1. A lot of enterprises ….
2. Their successful running is impossible ….
3. The graduates in that speciality ….
4. I’ll graduate … and ….
5. I’m sure that the speciality of Accounting and Auditing Science is ….
6. The profession is quite diversified because ….
7. Everyone may continue ….
8. The graduates of the speciality work ….
Упражнение 8. Ответьте на вопросы по тексту.
1. Is our Institute one of the high quality educational establishments?
2. Why are the specialists of Accounting and Auditing Science in an unlimited demand?
3. What do the graduates of the speciality deal with?
4. What subjects are the students of the speciality taught?
5. In what way can the graduates continue their education?
6. What is the difference between an accountant and a book-keeper?
7. Where can the graduates of the speciality work?
Упражнение 9. Прочтитеследующие диалоги и выучите их наизусть:
I
- What did the Dean speak about?
- He spoke of how to become a good student.
- Did you find the talk useful?
- Yes, very much. He said: «Every student should remember that being a student is a full-time job and like any other job it requires time, effort, concentration and appropriate techniques and habits».
- And do you agree with him?
- I think, he is right.
II
- When will your exams begin?
- Oh, they are not far off. Here is the time-table of my exams.
- You are nervous, aren’t you?
- Of course, I am. Everybody is.
- Are you reading for your exams now?
- Yes, I am. I always take notes of the lectures but I can fail in the mathematics, I’m afraid.
- Let’s hope for the best. Good luck.
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III
- Hello, are you taking your exams?
- I’ve already passed my last exam.
- What did you get in mathematics?
- I got a four. You passed your exams, too, didn’t you?
- No, I didn’t. I failed in physics.
- What a pity. I am so sorry for you. How did it happen?
- It’s difficult to explain. My memory failed me and I forgot the simplest things. I think it was the result of a sleepless night.
- That’s what I always told you. Don’t put off your work to the very last. What are you going to do now?
- I’ll have to take my exam in physics for the second time. I’ve just been to the faculty office and the dean has already set the time.
- I hope you’ll get a good mark next time. Good luck.
Упражнение 10. Ответьте на вопросы, используя информацию из текста, где это возможно.
1. What year student are you?
2. What Institute do you study at?
3. What faculty do you study at?
4. What are the three forms of education at your Institute?
5. Is it difficult to study and work at one and the same time?
6. What faculty can one choose when entering the Institute?
7. Who is in charge of training students?
8. What equipment is the Institute provided with?
9. What general and special subjects do you study at the Institute?
10. What is your aim?
11. Where can you work after graduating from the Institute?
12. Where do you dream to work?
13. What is the most important criterion (factor) for you in choosing a job?
14. How many exams do you take each session?
15. Who delivers lectures to you on different subjects?
16. How long does the course of studies last?
17. When will you graduate from the Institute?
18. What is your future speciality?
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