1.

Work in groups and answer the following questions

● What’s accounting?
R/: Accounting is a discipline that studies, measures and analyzes the economic
and financial situation of a company or organization.
● Do you think accounting is important to keep a company floating? why/why not?
R/: Yes, I think accounting is important to keep a company floating cuz with it, we
can carry out a good organization of the movements of the company’s money and
thus be able to take good decisions so that it continues to keep floating and
expanding.
● Do you know someone who works as an accountant? If so, who? Where does this
person work? Do you know what exactly this person does?
R/: Do you know someone who works as an accountant? If so, who? Where does
this person work? Do you know what exactly this person does?
R/: I don’t know someone who works as an accountant, But I know some things
these people do. Accountants tend to perform various tasks, as each client and
business will be different and may require individual support.
● Provide financial advice, particularly regarding the financial health of a business
● Review profit and loss statements and troubleshoot cash flow problems
● Ensure taxes are lodged correctly and on time, and all obligations are followed
● Deal with unpaid invoices
● Conduct business audits
● Help with long-term strategy and growth planning
2. Match these accounting firms with their definition

b) Match the images with the concepts above

3.1. Speaking practice: talk about accountants

Work in groups of 4 people and share your opinion with the rest of the class. Discuss the
questions

below:

● What jobs do accountants do?

● Describe the educational requirements for accountants.
● Share with the group in a short oral presentation of jobs and duties for an
accountant.
R/:
3.2. Listening practice

● Before watching the video, answer these questions:

● find the definition of “profit” and give some examples.
● look into a dictionary the concepts of internal, external, and government.
● Discuss what’s the relation between the government and companies?

R/:
After watching the video, discuss and answer the following questions:

● What is the importance of having a good accounting process in a company?

● What is the purpose of a business?
● How could you keep your business floating?
● What factors should you take into account when having a business?
R/:
3.3. Reading practice: Reading about the Accounting Cycle.

Before reading you should complete the following meaning chart:

SPELLING MEANING SYNONYMS

Liability Are the obligations and/or debts of a obligation

company or organization.

Income statement Is an accounting report where it profit and loss

shows in detail and orderly the profits statement
and loss of a company.

Owner’s equity Are the supporters made the Net assets

associates of a company or
organization.

Asset Are the resources controlled by the property

company as a result of past events
and expected future profits.

Budget Is an estimate of income and expenses estimate

for a specific future time period.

Cash money in coins or notes, as distinct Money

from cheques, money orders, or
credit.

Cost Is the expenditure required to create investment

and sell products and services, or to
acquire assets.

Depreciation Is the periodic decrease in value of the devaluation

asset.

Revenue Is the total amount of cash generated Income

by the sale of assets or services
related to the company's primary
operations
 Tax Is a levy or responsibility that the Duty or levy
people are obliged to pay to an
organization, as the government.

Payroll Is the process of paying a company's Salary or retribution

employees.

Invoice Commercial document that reflects all receipt

information of a sale operation.

3.3 According to the information from the text, tick the following statements, True (T) or
False (F)
● The accounting cycle corresponds to the recording of the business’s financial
activities. (T)
● The checkbook is one of the tools used to do the post entries record. (F)
● As the books need to be accurate, an unadjusted trial balance verifies whether
debits and credits match. (T)
● The statements are created as the accounts are up-to-date. (T)
● The accounting set up for the next period is part of the record transactions process.
(F)

Based on the reading, describe each one of the following accounting concepts:
● Transaction: It is a transfer of money
● Posting: The balances in subledgers and the general journal are shifted into the
ledger
● Trial balance: It is a report in which you can see the movement of the accounting
accounts
● Journal entries: These are documents that allow you to manually move balances
between accounts.
● Financial statements: Document and reports on how the company accounts are
● Worksheet: It is e document that is manipulated to place data, with has formulas
and functions that are used to make accounts and documents
● Adjusting entries: To recognize transactions that have occurred but have not been
recorded
● Closing the books: It's updating accounts payable, reconciling accounts, reviewing
petty cash, and counting inventory. Your accounting must be set up for the next
period
3.4 Writing practice

Create a job position advertising for an accountant. As shown in the example

R/: Leading company in the Colombian market characterized by managing creative, fresh,
innovative brands and trendy products. This is the search for a PROFESSIONAL IN PUBLIC
ACCOUNTING for the position of ACCOUNTING ANALYST, with 6 months of experience (
validated practices) to carry out activities:
● Count, direct and control the Sodexo, Big Pass bonuses.
● Check and reconcile payment methods.
● Carry out operational functions derived from the POS.
● Support the operational processes, of the delayed activities of the POS
● Control and direct the stationery (Legalizations, Credits, Financial Closures
● Among other duties inherent to the position.

4. Perform a role play based on a job interview given by the instructor. Follow the
prompts given below.

A: hello, __B__. Welcome to “cloud recesses” group.

B: thank you for having me.
A: so, I received your job application and resume week. Stanley, our manager, told me
about you. He put in good word for you…..and recommended we give you an interview.
B: thank you. Yeah, Stanley is a close friend of mine. He said accounting firm was hiring…
and that I should apply for the job.
A: great. So why do you want to work at “cloud recesses”?
B: well, honestly, I’ve been married for about 3 years… and my husband and I are
expecting our first child in 3 months, we will adopt her. I need to find a job. Something
professional, something I can….pursue as a career. “cloud recesses” is my top pick.
A: I see. So, are you applying anywhere else?
B: Actually, yes. I’m actively looking for as many opportunities as I can. I have a few
competitive offers from a few firms…. But I prefer to get a job with “cloud recesses” if I
can. You guys are the best in the industry, and I want to work for you. And I know Stanley.
He’s a great guy.
A: for sure. Hey, _____, how would you describe your working style?
B: Well, in the past I preferred to work by myself because I was very… focused on my
work. However, i´ve grown a lot in recent years…. And now I feel comfortable working in
teams. I’m very organized, have an eye for detail…. And like to get my projects done on
time.
A: so have you ever worked with a team on an analysis project?
B: yes, at my previous job I was only junior accountant…. But I was I charge of a
company-wide budgeting project. It took around 2 months, but we got it done.
A: why are you leaving your current job?
B: well, I was hoping to get promoted, but…. Things didn’t work out as expected.
A: do you mind my asking what happened?
B: no, it’s fine. Let’s just say my new supervisor asked me to change….. some of the
numbers on my books….. and I didn’t feel good about doing that.
A: What did you do?
B: I said, “I’m sorry, I can’t do that.” He said, “you will do it, or you can find another job.”
So I left.
A: Wow, it’s rare to find someone who sticks to their principles…. Especially pressure.
B: I thought that if I compromise at this one point, he’ll ask me to do it again in the future.
If I don’t have my integrity what else do I have?
A: what would you say is one of your greatest weaknesses?
B: at time I can be a bit of a perfectionist…., but I’m learning that finishing a job is better
than perfecting it if it never gets done.
A: I see. And what accounting software are you most familiar with?
B: I prefer QuickBooks and Excel but I am also learning fresh books, and NetSuite.
A: let’s go over a few quick accounting exercises. I want you look at the problems and
explain how you would go about finishing each task. Ok?
B: sure thing!
15 minutes later
A: great job! Wow, it looks like you really know your stuff.
B: thanks, I guess I was born to do this kind of work.
A: That’s all I have to ask you today. Do you have any questions…about the job position or
working here at “cloud recesses”?
B: not at the moment. I asked Stanley hundreds of questions last week..when he told me
about the job opening. He says I’ll love the free coffee and donuts every morning.
A: ha! That’s right. We treat our accountants well. Well, _____, thanks for coming in today.
Ill give you a call in a few days and let you know our answer. Have a great weekend.
B: thank you so much! You too!

● Based on your instructor’s orientation, explore the following website and practice
the English structures. Do at least 2 activities from each topic studied in class and
 deliver them to your instructor:
http://www.esl-lounge.com/student/grammar-guides/grammar-pre-
intermediate-4.php#will-going-to

A/

Angie Sanguino:

1)

2)

BIBLIOGRAPHY
Mean of Budget: https://www.investopedia.com/terms/b/budget.asp
Mean of cash: dictionary
Mean of cost: https://www.accountingtools.com/articles/cost
Mean of payroll: https://www.investopedia.com/terms/p/payroll.asp