Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 1
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Fill the gaps with the correct words or phrases. Use the word bank. Uzupełnij zdania odpowiednimi słowami lub wyrazami. Skorzystaj z banku słów.
inventory, inventory teams, inventory committee, quantitative data, type of shortage, the procedures, accountant, surpluses
We will verify the plan, scope, subject and schedule of the .......................................
This practice is not in line with .......................................
At the time of the physical inventory, inventory sheets were released along with ...................................... of goods that result from the stock.
The chief ...................................... has prepared a work schedule.
The chairman of the ...................................... , has dealt with delineating the inventory areas.
In the inventory activities they are on the stage of appointing .......................................
Determination of the ...................................... will affect the way they are presented in the accounting books.
We should also discuss the issues of compensation for shortages with .......................................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
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.
spis z natury, arkusze spisowe, komisja inwentaryzacyjna, rodzaj niedoboru, księgi rachunkowe, dane ilościowe, identyfikacja zasobów, zespoły spisowe, rejony spisowe, nadwyżki
physical inventory
inventory sheets
quantitative data
inventory committee
inventory areas
inventory teams
identification of resources
type of shortage
accounting books
surpluses
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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STAGES OF INVENTORY PLANNING
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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 stwierdzenie jest prawdziwe, czy nie.
Prawda
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Effective inventory is based on a good planning of one of its stages.
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The date of the inventory is connected only with the end of the financial year.
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Inventory needs to be carried out a day before putting the entity into liquidation.
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In case of the monetary assets, the last day of the financial year is the inventory date.
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There are four main types of methods of inventory.
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Some tasks belong to accountants and the board; together they prepare, among others, the inventory sheets.
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Some companies are characterised by a complicated production process.
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In companies with extensive structure, a training for employees before the inventory process is also of great importance.
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
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After watching the voiced animation, decide, if the given sentence should be written in the active or passive voice and choose the correct verb form. Po obejrzeniu animacji z lektorem, zdecyduj, czy dane zdanie powinno być zapisane w stronie czynnej czy biernej i wybierz prawidłową formę czasownika.
be base, be included, is based, base, are need, belongs, be carried out, is belonged, carry out, need, is connecting, characterised, include, included, selects, are needed, select, are characterised, belong, connect, be selected, is connected, carries out, characterise
Effective inventory .................................. on good planning.
The inventory stages should .................................. the following.
The date of the inventory .................................. with several things.
Inventory needs to .................................. at the end of each financial year.
When preparing for an inventory, we .................................. to plan its method.
The method needs to .................................. for each component of the financial statement.
This stage .................................. to accountants and the board.
Some companies .................................. by an extensive structure.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
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Match words and phrases with their English translations. Połącz słowa i wyrazy z ich angielskimi odpowiednikami.
aktywa, aktywa pieniężne, pasywa, spis z natury, dzień bilansowy, rok obrotowy, termin, stan likwidacji, środki trwałe, sprawozdanie finansowe
date
financial year
liquidation state
balance sheet date
assets
liabilities
monetary assets
financial statement
physical inventory
fixed assets
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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INVENTORY DOCUMENTATION
Dear Sir or Madam,
The end of the financial yearm5b69cb337797da84_1535283116670_0financial year is approaching. Therefore, we need to conduct an inventory. I am sending you, in short points, what steps we should take into account when preparing for it.
In the attachment, you will find the following documents:
order to conduct the inventory, inventory instruction, and inventory sheetsm5b69cb337797da84_1535283130212_0inventory sheets. That means that the first stage has just been completed.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 8
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After listening to the audio recording, fill in the gaps with correct words or phrases. Use the word bank. Na podstawie nagrania uzupełnij zdania odpowiednimi wyrazami lub frazami. Skorzystaj z banku słów.
Whether during the physical inventory, the inventory ................................ may use sheets printed from the warehouse system?
The sheets contain information about the name, ................................ and storage quantity.
They want to make an inventory following the ................................ from the system, not the stocking arrangement.
Because of no specific methodological principles in physical inventory, there could be ................................ in the prepared list.
In order not to omit ................................ , it is better to go shelf-by-shelf, and not constantly move around the warehouse during the inventory.
I would like to suggest some kind of ................................ on this matter.
Suggest them to use ................................ from the system, but without information about system inventory quantities.
It would be worth to ................................ good practices.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
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After watching the voiced animation, choose the correct verb form. Po obejrzeniu animacji z lektorem, wybierz prawidłową formę czasownika.
Do you mean, Mean do you, Do you, You need, Do you need, I should go, Could you suggest, did you know, Mean you, Are there data, Do you have, Have you, Are data there, kew you, Should I go, did you knew, Should go I, You could suggest, the irregularities are, irregularities are the, Need you, Suggest could you, are the irregularities, There are data
............................................ a moment?
............................................ on the warehouse quantity of the products in it?
How ............................................?
What ............................................?
............................................ that they could make mistakes here?
............................................ some solutions during the meeting?
............................................ anything else?
............................................ with you?
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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ORDER TO CARRY OUT THE INVENTORY
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Pictures
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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.