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Modul - 3 - English For Accounting

This document discusses the process of becoming an accountant in the United States. It outlines that the American Institute of Certified Public Accountants (AICPA) represents accountants in the US. To become a CPA, one must complete a college degree in accounting, pass the CPA exam which covers four sections, and gain work experience in public accounting. The document asks readers to compare the process in their own country and describe accounting standards and practices, including how off-balance sheet accounting and leasing are treated. It also provides exercises asking about familiar financial statements and comparing statements between countries.

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353 views12 pages

Modul - 3 - English For Accounting

This document discusses the process of becoming an accountant in the United States. It outlines that the American Institute of Certified Public Accountants (AICPA) represents accountants in the US. To become a CPA, one must complete a college degree in accounting, pass the CPA exam which covers four sections, and gain work experience in public accounting. The document asks readers to compare the process in their own country and describe accounting standards and practices, including how off-balance sheet accounting and leasing are treated. It also provides exercises asking about familiar financial statements and comparing statements between countries.

Uploaded by

argapati 93
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPT, PDF, TXT or read online on Scribd
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Modul ke:

03
English for Accounting
Numbers in Accounting

Fakultas
Ekonomi dan Prayogo Hadi Sulistio
Bisnis
Program Studi
Akuntansi
Becoming an Accountant

• The body which represents the interest of


accountants in the U.S. is the American
Institute of Certified Public Accountants
(AICPA).
• To become CPA, the applicants must
meet the requirements of the state
Becoming an Accountant

• 1. Study accountancy as a college or


university
• 2. Pass the CPA examination, which
consist of four sections:
• • Business law and professional
responsibilities
• • Auditing
Becoming an Accountant

• • Accounting and reporting – taxation,


managerial and governmental and not-
for-profit organization
• • Financial accounting and reporting –
business enterprises
• 3. Have professional work experience in
public accounting
Over to you

• How does the process of becoming an


accountant in your country compare to
those described above?
• Describe the general accounting rules
and practices in your country. What
standards are used to prepare financial
information? How is off-balance-sheet
accounting treated in your country? How
is leasing is reported in accounts?
Exercise

• From the terminologies below about


different tyopes of financial statements.
Which ones are your familiar with? Can
you explain what they are used for?
• a. Balance sheet, statement of cash
flows, statement of earnings
• b. Management accounts, investments,
statement of shreholders’ equity
Exercise

• From the terminologies below about


different tyopes of financial statements.
Which ones are your familiar with? Can
you explain what they are used for?
• c. Statement of financial position, notes,
annual report, budget
• d. Market capitalization, discounted cash
flows
Exercise

• Compare the financial statements. Make


some notes for a colleague in the U.S.,
summarizing the major differences in the
layout
• Did you know?
• The U.K., and the U.S.A. often have
different terms of the same thing. Here
are some important examples. Can you
think of any others?
Numbers, Charts and Graphs in
English
• Students of Business English often have
trouble with counting, figures, duration
of time and other issues related to
numbers.
• One of the most frequent problems is
pronouncing numbers in an
understandable way. Even native
speakers sometimes double check if a
customer said sixteen or sixty.
Numbers, Charts and Graphs in
English
• Use the “respelling” for pronunciation to
help you get it right.
• STRESS the syllable that is capitalized.
• Open page 7 in module
ZERO, NOUGHT, OH

• British English and American English vary


a bit as you will only rarely hear an
American use NIL or NOUGHT for Zero.
In British English it common to use OH
after a decimal point and NOUGHT
before it. In American English ZERO point
OH. Numbers after a decimal are all
stated separately.
Terima Kasih
Semoga Bermanfaat

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