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Specialty: __________________________________________________________

Summary of Technical English Sub-Area for Twelve Grades


Teacher: Inath Gamboa Hidalgo Student: _____________________________________________ Group: ___________________ 2012

Name of the topic

Objetives 1. Identify different types of accounting and the use of correct new language and vocabulary in the financial field. 2. To identify the correct language related to Marketing, Human Resources and Statistics in specific contexts and situations

Contents Types of accounting: Booking, accounting, managerial accounting, tax accounting, and others. Terminology: some words used in accounting such assets, depreciation, liabilities, turn, over, share holders, debtors and stocks, among others. Analysis of ideas issues and situations about different financial problems. Human Resources: Identification of problems related to management, payment and schedules. Norms, requirements and procedures when hiring personnel Assets and Liabilities Collecting and giving information Long terms such as: Long terms liabilities, capital, reserve, share holders funds, fixed assets, current assets Statistics Use of media and technology Definitions: Training coaching, counseling, concurrence, context, commitment, congratulation, effective feedback. Understand the effectiveness about giving and receiving feedback Grammatical structures in a text: personal and demonstrative pronouns, possessive and demonstrative adjectives, contractions, articles, nouns, yes/ no questions, among others. Differentiate the parts of a paragraph: Topic sentence, supporting sentences, concluding sentences, essays, term paper. Use of correct clauses: independent and dependent clauses, clause connectors. Types of sentences: Simple, Complex, Compound complex. Adverbial subordinators, Phrases of time, place distance and frequency. Types of paragraphs Basic organization Organization Mechanics Coherence Drafts

INGLES PARA LA CONVERSACION

3. Understanding different grammatical structures.

4. Distinguish the paragraph

5. Describing ideas, asking for and giving information by filing different types of documents.

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Summary by Objectives for the Final Exam Objective 1: Identify different types of accounting and the use of correct new language and vocabulary in the financial field.
trainee accountants

internal auditors tax accountant External auditors

Back-office manager

Definitions:
Trainee Accountants: Accountants who are studying for professional occupations. Bookkeepers: Administrative staff responsible for processing the records of businesss financial activities. Tax Accountant: An accountant specialized in companys tax affairs. Back-office manager: Person in charge of the staff responsible for giving administrative support to the Financial Department. Internal Auditors: Employees of a company who are responsible to inspect its accounts. External Auditors: People employed by an outside firm of accountants and hired by a company for inspecting its accounts.

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Summary by Objectives for the Final Exam Objective 1: Identify different types of accounting and the use of correct new language and vocabulary in the financial field.

Basic Accounting Terms


Assets These are economic resources of an enterprise that can be usefully expressed in monetary terms. Fixed Assets are assets held on a long term basis, such as land, buildings, machinery, plant, furniture and fixtures. These assets are used for doing business and not for re-sale in normal course of operation. Current Assets are assets held on a short term basis such as debtors (account receivable), bills receivable (notes receivable), and stock (inventory), temporary investment in securities, cash and bank balances. Normally the short term refers to an accounting year. Liabilities These are the obligations or debts that the enterprise must pay in money or services at sometime in the future. Long term liabilities are those that are usually payable after a period of one year, for example, a term loan from financial institution or debentures (bonds) issued by the company. Short term liabilities are obligations that are payable within a period of one year, for example, creditors (accounts payable), bills payable (notes payable), and cash credit overdraft from a bank for a short period. Capital Investment by the owners for the use in the firm is known as capital. Owner's equity is equal to capital. Sales are total revenues from goods sold and/or services sold or provided to customers. Sales may be cash sales or credit sales. Revenues: These are the amounts the business earns by selling it products or providing services to customers. These are called 'sales revenues'. Other items and sources of revenues common to many businesses are: sales, fees, commission, interest, dividends, royalties, rent received, etc. Expenses These are costs incurred by a business in the process of earning revenues. Generally, expenses are measured by the cost of assets consumed or services used during an accounting period.

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Summary by Objectives for the Final Exam Objective 1: Identify different types of accounting and the use of correct new language and vocabulary in the financial field.
The usual items of expenses are: depreciation, rent, wages, salary, interest, costs of heat, light and water, telephone, etc. Expenditure is the amount of resources consumed. Usually, it is of long term in nature. Therefore, its benefit is to be derived in future. For example: capital expenditure. Loss is the gross decreases in the assets or gross increases in the liabilities. Income is the increase in the net worth of the organization either from business activity or other activities. In accounting income is the positive change in the wealth of the firm over a period of time. Profit is the excess of revenues over expenses during an accounting year. It increases the owners equity. Gains is the change in the equity (net worth) arising from change in the form and place of goods and holding of assets over a period of time whether realized or unrealized. It may either be of capital nature or revenue nature or both. Drawings are the amount of cash or other assets withdrawn by the owner for his personal use. Purchases are total amounts of goods procured by a business on credit and for cash, for use or sale. Stock (inventory) is a measure of something on hand-goods, spares and other items-in a business. It is called stock on hand. Debtors/Accounts Receivable is persons and/or other entities who owe to an enterprise an amount for receiving goods and services on the credit. Creditors/Accounts Payable is persons and/or other entities that have to be paid by an enterprise an amount for providing the enterprise goods and/ or services on credit.

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Summary by Objectives for the Final Exam Objective 2: To identify the correct language related to Marketing, Human Resources and Statistics in specific contexts and
situations.

Long-term liabilities are company obligations that extend beyond the current year, or alternately, beyond the current operating cycle. Most commonly, these include long-term debt such as company-issued bonds. Here we look at how debt compares to equity as a part of a company's capital structure, and how to examine the way in which a company uses debt. The following long-term liabilities are typically found on the balance sheet:

Shareholder funds is all the money belonging to common stock shareholders which includes the balance of share capital, all profits retained and money classified as reserves ( e.g from revaluation increase of assets). It can be positive and negative (resulting from continuous losses incurred by a corporation.) Shareholder funds are all monies belonging to common stock shareholders which include the balance of share capital, all profits retained and monies classified as reserves ( e.g from revaluation increase of assets). It can be positive and negative (resulting from continuous losses incurred by a corporation.)

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Summary by Objectives for the Final Exam Objective 2: To identify the correct language related to Marketing, Human Resources and Statistics in specific contexts and
situations.

Training refers to the acquisition of knowledge, skills, and competencies as a result of the teaching of vocational or practical skills and knowledge that relate to specific useful competencies. Coaching, (training synonym) is a teaching or training process in which an individual gets support while learning to achieve a specific personal or professional result or goal. Counseling is the act of exchanging opinions and ideas; consultation, advice or guidance, especially as solicited from a knowledgeable person. It is a plan of action. Commitment is an agreement or pledge to do something in the future; especially: an engagement to assume a financial obligation at a future date

Summary by Objectives for the Final Exam Objective 3: Understanding different grammatical structures.
Here are the personal pronouns, followed by some example sentences:

Number

Person
1st 2nd

Gender
male/female male/female male female neuter

Personal Pronouns subject


I you he she it

object
me you him her it

singular

3rd

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1st plural 2nd 3rd

male/female male/female male/female/neuter

we you they

us you them

Examples (in each case, the first example shows a subject pronoun, the second an object pronoun):

I like coffee. John helped me. Do you like coffee? John loves you. He runs fast. Did Ram beat him?

She is clever. Does Mary know her? It doesn't work. Can the engineer repair it? We went home. Anthony drove us.

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Contractions
Negative Contractions
aren't --- are not can't --- can not couldn't --- could not didn't --- did not doesn't --- does not don't --- do not hadn't --- had not hasn't --- has not isn't --- is not mustn't --- must not needn't --- need not shouldn't --- should not wasn't --- was not weren't --- were not won't --- will not wouldn't --- would not

m am ll will

Other Contractions d had/would ve have

s is/has re are

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English articles
singular countable plural or non-count indefinite before a vowel sound before a consonant sound generic non-generic an a N/A the (none) (none) the

definite

The definition of a noun is a word that is used to define a person, animal or living object, place, thing or quality. There are many different kinds of nouns in English. Common Nouns - general nouns such as cat, bowl, hand, tree clock etc. Countable Nouns - are nouns that can be counted, such as car-cars, child-children etc. Uncountable Nouns - nouns that can't be counted, such as water, fire, air etc. Collective Nouns - are nouns that refer to a group of things or people such as family, police, worker's union etc. Proper Nouns - nouns that refer to a specific name of a person, corporation, company, product, such as IBM, Microsoft, Mr. David Green, Dr. Mary Jones. Concrete Nouns - a noun that is a physical object, something that can be touched, seen, such as an animal, window, table, computer etc.

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Abstract Nouns - is a noun is not a physical object, it can't be touched physically. They are ideas and feelings such as intelligence, love, hate, bravery etc.

Yes/No Questions
In Present Question Are you? Am I? Are we? Is he? Is she? Is it? Are you (all)? Are they? In Past Were you? Was I? Were we? Was he? Yes, I was. Yes, you were. No, I wasnt.*** No, you werent. Affirmative Yes, I am.* Yes, you are. Negative No, Im not. No, youre not./No, you arent.

Yes, he is. Yes, she is. Yes, it is. Yes, we are. Yes, they are.

No, hes not./No, he isnt. No, shes not./No, she isnt. No, its not./No, it isnt. No, were not./No, we arent. No, theyre not./No, they arent.

Yes, he was.

No, he wasnt.

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Was she? Was it? Were you (all)? Were they?

Yes, she was. Yes, it was. Yes, we were. Yes, they were.

No, she wasnt. No, it wasnt. No, we werent. No, they werent.

Summary by Objectives for the Final Exam Objective 4: Distinguish the paragraph

The Basic Parts of a Paragraph


Topic sentence tells the reader what the paragraph is going to be about. It also helps you keep your writing under control. This is why a topic sentence is sometimes called the "controlling idea" of a paragraph. Below you will find a sample topic sentence and a simple formula for writing good topic sentences: Topic sentence: Mr. Brown must have been a drill sergeant before he became our gym teacher. Formula: A specific subject (Mr. Brown, our gym teacher) + a specific feeling or attitude (must have been a drill sergeant before) = a good topic sentence. Body is the main part of the paragraph. This is where you tell the reader about your topic by including specific details. All of the sentences in the body must relate to the specific topic of the paragraph and help it come alive for the reader. That is, all of the sentences in the body should contain details that make the topic more interesting or help explain it more clearly. These sentences should be organized in the best possible order.

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Concluding Remarks: The closing or clincher sentence comes after all the details have been included in the body of the paragraph. The closing sentence reminds the reader what the topic of the paragraph is really all about, what it means. For example, let's say the topic sentence of a paragraph is "Mr. Brown must have been a drill sergeant before he became our gym teacher." A closing sentence for this paragraph could be something like the following: Closing sentence: I'm surprised that Mr. Brown doesn't make us march into the shower room after each class.

Sample Paragraph
My Dog Romeo is so much fun to play with. One reason hes fun is because he loves to play catch. Whats also fun is that he follows me around the house with a toy and drops it on my foot, so I will kick it. Additionally, he can catch just about anything, but his favorite thing to catch is a Frisbee. Finally, he loves it when I pretend like Im falling dead, and he runs over to lick me. All these reasons show why I really have fun playing with Romeo.

Topic Controlling idea Body Conclusion

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http://www.occc.edu/mschneberger/howtoparagraph.htm www.phon.ucl.ac.uk

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