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Classification of accounting documents

Ex.1. Read and translate the text.

Classification of accounting documents

For execution of various business transactions, carried out at the enterprises, are used different documents on their form and content. Their classification helps to correct preparation and use of documents in the accounting. On the appointment the documents are divided into administrative, justificatory, accounting registration and combined. Administrative are the documents, which contain the instruction on execution of business operation. They include checks to cash, attorneys to receive material values and others. However, administrative documents do not confirm the fact of the transaction, and therefore does not serve as a basis to reflect them in the account. Justificatory are the documents, which confirm the fact of the economic transaction and, therefore, provide the rationale for accounts. They include Bank statements with current or other accounts of the enterprise, the acts, receipts, expense reports. They are the justification of the use of funds or material values for the performers. Documents of accounting registration are prepared by the accounting employees themselves on the basis of the relevant justificatory documents or data of the current account for the technical preparation of the accounts. Such documents include memorial orders, accounting references, calculations. The purpose of these documents is in the technical preparation of the accounts. The documents, which according to its purpose, perform functions of several documents, are called combined. They include income and expense cash orders, orders on execution of works, etc. The procedure of drawing up the documents are divided into the primary and summary. Primary documents are during the transaction. Summary papers are on the basis of homogeneous primary documents by grouping and consolidating their performance. Such documents are of great importance for systematization and reduce the volume of accounts. On the way scope of operations documents are divided for one-time and cumulative. One-time documents are used for execution of the one or several operations, which are recorded in a document at the same time. Cumulative documents are used to execute homogeneous economic operations, which systematically are repeated and accumulated for a certain period. On the place of drawing up the documents are divided into internal and external, and on the method of preparation, into the documents, which are compiled manually and by computer technology.

VOCABULARY:

execution calculations

content income and expense cash orders appointment procedure of drawing up

administrative summary

justificatory homogeneous

contain volume

transaction way scope of operations

rationale one-time

Bank statement cumulative

receipt accumulate

expense reports compile

accounting references

Ex. 2. Answer the questions.

1. What is the purpose of using documents?
2. What helps to correct preparation and use of documents in the accounting?
3. What documents on the appointment are there?
4. What are the administrative documents?
5. What are the justificatory documents?
6. What are the documents of accounting registration?
7. What are the combined documents?
8. What documents on the procedure of drawing up are there?
9. What documents on the way scope of operations are there?
10. What documents on the place of drawing up are there?

Ex. 3. Give three forms of the following verbs and translate them.

Carry, use, prepare, divide, contain, include, receive, confirm, serve, reflect, provide, include, group, consolidate, record, execute, accumulate, repeat, compile.

Ex. 4. Translate the word combinations into English.

Господарські операції, різні за формою документи, різні за змістом документи, правильне складання документів, розпорядчі документи, виправдні документи, комбіновані документи, обгрунтування для облікових записів, довіреності на отримання матеріальних цінностей, виписки банку з поточного рахунку, авансові звіти, використання коштів, матеріальні цінності, дані поточного обліку, меморіальні ордери, бухгалтерські довідки, технічна підготовка, первинні документи, зведені документи, мати велике значення, разові документи, накопичувальні документи, певний період, обчислювальна техніка.

Ex. 5. Find the Ukrainian equivalents in the column “B”.

“A” “B”

1. combined 1. розпорядчі
2. instructions 2. виправдні
3. certain 3. бухгалтерського

оформлення

1. receipt 4. довіреність
2. relevant 5. розпорядження
3. administrative 6. грошові кошти
4. accounts 7. оформлення
5. justificatory 8. комбінований
6. attorney 9. обсяг
7. accounting registration 10. певний
8. volume 11. показники
9. execution 12. квитанція
10. performance 13. розрахунки
11. calculations 14. облікові записи
12. cash 15. відповідний

Ex. 6. Find the sentences corresponding to the words in the box.

1) They are used to execute homogeneous economic operations, which systematically are repeated and accumulated for a certain period.

2) They include memorial orders, accounting references, calculations.

3) They include checks to cash, attorneys to receive material values and others.

4) They are during the transaction.

5) They are on the basis of homogeneous primary documents by grouping and consolidating their performance.

6) They include Bank statements with current or other accounts of the enterprise, the acts, receipts, expense reports.

7) They are used for execution of the one or several operations, which are recorded in a document at the same time.

8) They include income and expense cash orders, orders on execution of works.

Читайте також:

1. Accounting documents
2. Accounting Registers
3. Accounting. The purpose of accounting
4. Classification of phraseological units and their structural types.
5. Classification of word meaning
6. CLASSIFICATIONS OF ENGLISH COMPOUNDS
7. CLASSIFICATIONS OF PHRASEOLOGICAL UNITS
8. Stylistic classification of English and Ukrainian vocabulary
9. The classification of phraseological units based on the semantic principle.
10. The essence of the accounting
11. The forms of accounting

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