Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 1
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After watching the film, choose the correct answer. Po obejrzeniu wideo pt. “Dowód księgowy” wybierz prawidłową odpowiedź.
revenue and expense ledger, co-worker, recipes, are on paper, in exceptional situations, template, backup, invoices and bills, mother, hours, once a month, are protected from damage and destruction, boss, sole proprietorship, always, billing periods, business activity, co-opers ledger, phone number to IT specialist, limited liability company, time record card, guest book, receipts, are arranged in the right order
John asked his .................................................................................. for help with an accounting document.
The daily summary of documents is a document which can be the basis for records in the: ..................................................................................
What could be the basis for records in the revenue and expense ledger?: ..................................................................................
Receipts can be the basis for the records in the ledger: ..................................................................................
Accounting documents should be divided into: ..................................................................................
Documents can be stored in electronic form when they: ..................................................................................
If we store the document in an electronic form, it’s worth to have its: ..................................................................................
It’s worth having printouts in the case of: ..................................................................................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
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Match the beginning of a sentence with a correct question tag. Połącz początek zdania z pasującym do niego krótkim pytaniem.
will you?, isn’t it?, is it?, didn’t you?, shall we?, don’t they?, are there?, did you?
Everything is fine,
It isn’t what I expected,
You described its type,
There are no signatures here,
sLet’s get back to the accounting document,
Please remember to take all the documents,
They meet on Mondays,
You didn’t attend the meeting on Monday,
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
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Match the Polish terms with their English translations. Połącz polskie terminy z ich angielskimi odpowiednikami.
dowód księgowy, faktura korygująca, nota korygująca, wystawca, paragon, potwierdzenie przelewu, okres rozliczeniowy, dzienne zestawienie dowodów, operacja gospodarcza, rachunek
accounting document
credit note
bill
customs document
proof of transfer
daily summary of documents
issuer
economic operation
receipt
billing period
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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ASSETS AND LIABILITIES
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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 sentence is true or false. Na podstawie animacji zdecyduj, czy dane zdanie jest prawdziwe, czy fałszywe.
The determination of the valuation should be defined in the accounting policy., The only source of the company’s assets is the equity provided by the owners., Assets are resources controlled by the economic unit with a reliably determined value., Balance is a statement of assets and liabilities., The most important elements of the Accounting Act should be included in the valuation of assets and liabilities., Balance is made only at the end of financial year., Balance is not an essential part of financial statement., The valuation of assets and liabilities is determined by the accounts.
TRUE
FALSE
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
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After watching the voiced animation, choose the correct article. If no article is needed, choose “-”. Po obejrzeniu animacji z lektorem, wybierz prawidłowy rodzajnik. Jeśli nie potrzeba żadnego rodzajnika, wybierz “-”.
the, -, -, -, -, a, a, a, -, the, a, -, the, the, a, the, a, -, the, an, -, the, a, the
Balance is ............ statement of assets and liabilities.
It is made at ............ beginning of financial year.
It is ............ essential part of financial statement.
According to ............ Polish law, assets are resources controlled by the economic unit.
Liabilities are sources of ............ company's assets.
The second source is ............ foreign capital.
Compliance with it ensures correct accounts and ............ financial statement.
It is ............ most important element of the Accounting Act.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
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After watching the voiced animation, match Polish terms with their translations. Po obejrzeniu animacji z lektorem, połącz polskie terminy z ich tłumaczeniami.
zobowiązania, kapitał obcy, aktywa, bilans, polityka rachunkowości, metody wyceny, pełna rachunkowość, sprawozdanie finansowe, rok obrotowy, jednostka gospodarcza, kapitał własny, wycena aktywów i pasywów, ewidencja księgowa, korzyści ekonomiczne, pasywa
balance
financial year
integrated accounts
financial statement
assets
economic unit
economic benefits
liabilities
equity
foreign capital
payables
valuation of assets and liabilities
accounts
valuation methods
accounting policy
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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ACCOUNTS
A: Hi Beata. Could you help me with the accountm7c97a7161474a84b_1535282493853_0account? I'm not sure I understand everything.
B: Sure. At the beginning I had a problem with it too. Look. It helps us group economic operationsm7c97a7161474a84b_1535282513181_0economic operations. It presents the status and possible changes in an element of assets, liabilities or results. Click here and here. Do you see what I'm saying now?
A: Yes, yes. I'm sorry, theoretically I know this, but I'm afraid that I will mess something up in practice.
B: Don't worry. You can ask for help at any time. What do you remember about accounts?
A: Each account can be created, opened, and have business transactions recorded in it and it can be closed. There are singlem7c97a7161474a84b_1535282548884_0single, doublem7c97a7161474a84b_1535282566789_0doubleand T‑typem7c97a7161474a84b_1535282579425_0T‑typeaccounts. Each of them consists of slightly different elements.
B: Hmm, you remember that well. What else will you be dealing with today?
A: I will open and close ledgersm7c97a7161474a84b_1535282596500_0ledgers. I know that the opening is caused by the commencement of operations, the beginning of each financial yearm7c97a7161474a84b_1535282613527_0financial year, a change in the legal form, entry into the registerm7c97a7161474a84b_1535282628089_0entry into the register or commencement of liquidation or the initiation of bankruptcy proceedings.
B: And when are we closing them?
A: At the end of the financial year, the end of the entity's activity, changes in the legal formm7c97a7161474a84b_1535282640547_0legal form, various combinations of units or at the balance sheet datem7c97a7161474a84b_1535282666049_0balance sheet date for which other regulations are appropriate.
B: Great! You have good theoretical knowledge. On its basis, we can build practical knowledge without problems.
Exercise 7
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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dzień bilansowy
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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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Decide if the sentence is true or false. Zdecyduj, czy podane zdanie jest prawdziwe, czy nie.
Prawda
Fałsz
According to Nowak, opening a new business by young people is a good idea.
□
□
Many people don’t know what economic operation is.
□
□
Economic operations are events with a direct impact on the business of the entity.
□
□
Economic operations doesn’t have influence on assets and liabilities.
□
□
Balance operations directly affect the balance sheet components.
□
□
Nominal operations cause the consumption of economic factors.
□
□
Control accounts operate in accordance with the double-entry rule.
□
□
Analytical accounts work on the basis of posting to general and subsidiary ledgers.
□
□
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
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After listening to the audio recording, fill in the gaps in the sentences with correct prepositions. Use the word bank. Po wysłuchaniu nagrania audio, uzupełnij zdania odpowiednimi przyimkami. Skorzystaj z banku słów.
with, in, at, for, on, about, to, of
Today, we have the pleasure to host Professor Andrzej Nowak ............ the studio.
Thank you ............ the invitation.
I would like to talk to you ............ the trend developing in our country.
They operate on the basis of posting ............ general and subsidiary ledgers.
I do not think they are prepared to take ............ accounting.
They have a direct impact on the business ............ the entity.
The former operate in accordance ............ the double-entry rule.
I hope that this will inspire our listeners to look more closely ............ accounting.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
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Basing on the audio, match the Polish words and phrases with their English translations. Na podstawie nagrania połącz polskie słowa i wyrażenia z ich angielskimi odpowiednikami.