Notas de lectura
Glosario
- Grado
- Inglés de negocios
- Institución
- CESINE (CESINE)
Glosario de Ingles de negocios
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Bookkeeping ll glossarySingle entry bookkeeping: a simple system of recording the money spent or
received by a small business or organization in one account
Double entry bookkeeping: a system that a business uses to record its
financial situation, where each sum of money is shown as money received in
one part and money spent in the other part
Ensure: to make something certain to happen
Income: money that is earned from doing work or received from investments
Expenditure: the total amount of money that a government or person spends
Assets: a useful or valuable quality, skill, or person
Liability: the fact that someone is legally responsible for something
Capital: money and possessions, especially a large amount of money used for
producing more wealth or for starting a new business
Daybooks: an account book in which a day's transactions are entered for later
transfer to a ledger.
T-accounts: a simple table in the shape of a T, that shows money going out of
an account on the left and money going in on the right, used for example in
double-entry bookkeeping
Post: letters, etc. that are delivered to homes or places of work
Nominal code: are the codes that are used in the chart of accounts to record
income and expenditure.
Authorize: to give official permission for something to happen, or to give
someone official permission to do something
Returns : a profit from an investment.
Discussion Questions
Have you ever done any bookkeeping?
No
Why do you think bookkeepers are not as respected as chartered / certified
accountants?
Because they are often thought as assistants to the accountants
Can you think of anything which accountants do, that bookkeepers can't?
Bookkeepers can only recollect data and keep a record of the company
movements, but accountants can analyze and interpret this data
https://dictionary.cambridge.org/
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