Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
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Exercise 1
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After watching the film, choose the correct answers. Na podstawie filmu wybierz prawidłowe odpowiedzi.
choose randomly, commercial bank, agricultural records, a sole proprietorship, a shared proprietorship, by taxation, by a marketing strategy, national security strategy, how was their day, about the quality of materials and services, ask people who already work with them, farmer’s ledger, cooperative bank, with some refreshment, revenue and expense ledger, strategy of market penetration, about holidays and alimentation, special bank, equipment records, strategy of business diversification, guest book, search online for information, employee records, family
The entrepreneur was thinking of starting: ......................................................................................
Which record entrepreneur probably won’t have to keep?: ......................................................................................
With taxation on general principles the entrepreneur will probably come into contact with the: ......................................................................................
In which bank the entrepreneur should open his business account?: ......................................................................................
How to find reliable contractors?: ......................................................................................
What to ask people who have worked with the contractor?: ......................................................................................
How to encourage a contractor to cooperate with a company?: ......................................................................................
Which strategy is not described in the Ansoff matrix?: ......................................................................................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
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After watching the film, choose the missing phrase to make correct questions. Po obejrzeniu filmu, wybierz brakującą frazę, by powstały poprawne pytania.
do you have, How to find, Have you, these are strategies?, have you, do I will have to, How find to, do I should, How can I, Do you have, How to can I, I can help, I will have to, will I have to, How do find, I should, Do you, should I, are these strategies?, can I help, How can I to, help can I, you have, do these strategies are?
How ................................................ you?
What kind of taxation ................................................ in mind?
What other records ................................................ keep?
Where ................................................ apply?
................................................ reliable contractors?
................................................ encourage them to cooperate with my company?
What ................................................?
................................................ any more questions?
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
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After watching the film, match Polish names with their translations. Po obejrzeniu filmu, połącz polskie nazwy z ich tłumaczeniami.
bank specjalny, księga przychodów i rozchodów, opodatkowanie na zasadach ogólnych, ewidencja wyposażenia, bank spółdzielczy, bank inwestycyjny, bank komercyjny, jednoosobowa działalność gospodarcza, ewidencja pracownicza, ewidencja środków trwałych
sole proprietorship
taxation on general principles
revenue and expense ledger
fixed assets records
equipment records
employee records
commercial bank
special banks
investment bank
cooperative bank
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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FORMS OF ECONOMIC ACTIVITY
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 4
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After watching the voiced animation, decide if the statement is true or false. Na podstawie obejrzanej animacji zdecyduj, czy twierdzenie jest prawdziwe, czy nie.
Prawda
Fałsz
According to Polish law, economic activity is not professional activity.
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An entrepreneur is a natural person, a legal person, who is performing economic activity on its own behalf.
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There are several organisational and legal forms of economic activity, and they can be divided into three groups.
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The group of commercial law companies, regulated by the provisions of the Code of Commercial Companies, includes professional partnership.
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The first group of organisational and legal forms includes civil partnerships.
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The group of organisational and legal forms of activity regulated by the Civil Code includes only sole proprietorship.
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In other organisational and legal forms a state company is not present.
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Sole proprietorships and civil partnerships are characterised by the ease of their establishment.
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
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After watching the voiced animation, fill in the gaps in the sentences with correct prepositions. Use the word bank. Po obejrzeniu animacji z lektorem, uzupełnij luki w zdaniach odpowiednimi przyimkami. Skorzystaj z banku słów.
in, from, to, by, out, of, into, on, at
We operate according ............ Polish law.
It is based on extraction of minerals ............ deposits.
Are you sure you can carry it ............ in an organised and continuous manner?
We are usually performing economic activity ............ our own behalf.
There are several legal forms ............ economic activity.
These forms can be divided ............ three groups.
Here is the list of companies regulated ............ the provisions of the Code of Commercial Companies.
I think it is ............ the group of other organisational and legal forms.
This activity is usually recommended ............ the beginning of activity.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
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After watching the voiced animation, match Polish names of companies with their translations. Po obejrzeniu animacji z lektorem, połącz polskie nazwy spółek z ich tłumaczeniami.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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TYPES OF INVENTORY
A: Hi! Once again, thank you for replacing me today.
B: No problem. Tell me a few things so that I do not feel as green as grass.
A: Alright. All you need is if you answer your calls and say I'll be back on Thursday. However, if you want to learn the most important things, I will describe them in a nutshell.
B: Do it.
A: We need a certain level of inventory to guarantee continuity of productionm474309342bc10f56_1535276084816_0continuity of production. The right amount of inventory is the inventory standardm474309342bc10f56_1535276106751_0inventory standard.
B: I understand.
A: We differentiate several types of inventory. Current inventorym474309342bc10f56_1535276121999_0Current inventory is crucial to guarantee the right amount of materials between deliveries. Its size is the highest on the delivery daym474309342bc10f56_1535276141620_0delivery day. The minimum inventorym474309342bc10f56_1535276159581_0minimum inventory is always in stock. It helps us in the event of a delay in deliveriesm474309342bc10f56_1535276182890_0delay in deliveries. The maximum inventorym474309342bc10f56_1535276195470_0maximum inventory is the sum of the current and minimum inventory. We have also mentioned the inventory standard. Now I can add that it is the sum of the reserves and half of the current inventory.
B: Oh, you did actually describe it in a nutshell. By the way, how do you calculate these inventories?
A: I will give you an example. To specify the quantitative measurem474309342bc10f56_1535276214961_0quantitative measure, i.e. the amount of materials that must be collected at a given time, I multiply the time measurem474309342bc10f56_1535276231276_0time measure by daily consumptionm474309342bc10f56_1535276248335_0daily consumption. This time measure tells you how many days we need to accumulate the inventory. In turn, the value measurem474309342bc10f56_1535276264731_0value measure is calculated by multiplying the quantitative measure by the purchase price of materials. I will tell you more about it one day, maybe you'll decide to stay in this department. See you!
B: Bye!
Exercise 7
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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miernik wartościowy
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 8
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
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After listening to the audio recording, choose the correct adjective or adverb. Po wysłuchaniu nagrania audio, wybierz prawidłowy przymiotnik lub przysłówek.
As a business owner, I try ...................... review the documents.
If I understand ...................... , these are assets that are in constant circulation.
We are talking about ...................... current assets here.
There are also ...................... current assets.
There are several documents related to our ...................... products.
Does using computer programs ...................... eliminate all errors in calculations?
I’m afraid, the programs are not .......................
It is .......................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
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Put the conversation in the correct order. Ułóż dialog w odpowiedniej kolejności.
Client: I understand. And does using computer programs effectively eliminate all possible errors in calculations?
Client: Yes. Maybe they are behind the mistakes I was thinking about.
Client: Good. And what documents do I need in connection with current assets?
Employee: Hmm, there are several documents related to finished products. It is the product receipt, return to stock, shipping note and sale of finished products - VAT invoice.
Employee: It is possible. (...) I see that you brought the documents. Let's take a look at them.
Employee: Good morning, please sit down. How may I help you?
Client: I have the impression that my accountant is making some mistakes. First, I will ask about current assets. If I understand correctly, these are assets that are in constant circulation. They can be sold, utilised or otherwise used.
Employee: It should, but the programs are not perfect. Does your accountant use them?
Employee: Exactly. These are, for example, goods, materials and finished products. We are talking about tangible current assets here. There are also financial current assets.
Client: Good morning, I had an appointment.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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FREEDOM OF ECONOMIC ACTIVITY
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Picture
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
