accounting English Syllabus

Casas Level B: Low/High, CEFR Level B2

Can understand the main ideas of complex text on both concrete and abstract topics, including technical discussions in his / her field of specialization.
Can interact with a degree of fluency and spontaneity that makes regular interaction with native speakers possible, without strain for either party.
Can produce clear, detailed text on a wide range of subjects and explain a viewpoint on a topical issue, giving the advantages and disadvantages of various options.

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Apply for a job Webpage: Interviewing Job Guided Writing: Present Simple
as an auditor About NMI Applicants A Letter Explaining Present Continuous
as a bookkeeper Classified ad: Single-Entry and Stative Verbs
Ask about accounting methods for Internal Accountants, Advising Clients on Double-Entry Tag Questions
Cost Accountants, and Bookkeepers Using the Cash or Bookkeeping Systems Pronouns:
Compare the cash and accrual methods
Handouts: Accrual Accounting Object Pronouns
Describe Single-Entry and Double-Entry Method Matching Parts of Source Possessive Pronouns
accounting services Bookkeeping Systems Documents Imperatives
company services and values Cash and Accrual Accounting Methods
Module 1 source documents Source Documents
Introduction Explain Understanding a Chart of Accounts
to Accounting a chart of accounts A page in a general journal
accounting methods
asset and liability accounts
equity and expense accounts
journals, general ledgers, and the
general journal
source documents
the cash method
the single-entry book-keeping system
the double-entry book-keeping system

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accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)

Module 1 Introduce your company

Introduction Talk about your work experience and skills
to Accounting Talk with a client about source documents
(cont.)

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accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Compare a partnership with a corporation A series of NMI web articles: Giving Advice: Writing a Summary of Past Simple
Explain Setting Up a Sole Proprietorship Setting-up a Business a Meeting Past Continuous
accounting principles Setting Up a Partnership Entity Time Expressions
the cause and effect method Setting Up a Corporation A Test on Accounting Pronouns:
the conservatism principle Memo: Defining Accounting Principles Reflexive Pronouns
the consistency principle The Principles of Consistency and Terms Adjectives:
the continuity principle Conservatism Comparatives (1)
the cost principle Magazine article: Comparatives (2)
the immediate recognition method The Value of Your Assets Adverbs:
the matching principle NMI web article: Comparison
Module 2
the realization principle Recognizing Revenues and Expenses Used to
Business
Entities & Record and match revenues and expenses
Accounting Set up
Principles a business entity
a corporation
a partnership
a sole proprietorship
Talk about
partnership agreements
the advantages and disadvantages of
a sole proprietorship
the corporation as a legal entity
the limited liability of shareholders

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accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Advise a client about cash-flow management A Profit and Loss Statement Role-Play: E-mails: Future
Answer questions about A Balance Sheet Discussing Red Flags Requesting, Calculating, Conditionals:
accelerated income and excessive write-offs Magazine articles: and Using Financial First Conditional
channel stuffing and pension contributions Cash Flow: Positive Isn’t Always Good Information Gap: Ratios to Write an Second Conditional
Ripping-off the Shareholders A Shareholders’ Equity Analysis Imperatives
Calculate financial ratios
A Shareholders’ Equity Statement Statement Relative Clauses
Explain A COGS Schedule Matching Footnotes to
Module 3 a shareholders’ equity statement to a client Memo: Financial Statements
creative accounting Notes to the Financial Statements
Financial
financial ratios Textbook page:
Statements
the calculation of COGS and COGM Introduction to Financial Ratios
& Ratios
the preparation of notes to financial
statements
Give a client information about
the P&L
the cash-flow statement
Talk about the balance sheet, assets, and
liabilities

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accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Advise a client about tax planning PowerPoint presentation: Role-Play: Writing an E-mail Present Perfect Continuous
Answer a client’s questions about Types of Tax Systems Giving Advice about Tax Describing the Features Present Perfect Simple
capital gains and losses Handout: Planning and Calculating of Corporate Taxation Past Simple
Discuss Depreciation Methods Taxes in the U.S. Tag Questions
methods of depreciation and answer The NMI FAQs page on Capital Guided Writing:
a client’s questions Gains Tax Games: A Letter Explaining
Module 4
U.S. corporate taxes and answer Magazine article: Accounting Word Categories / Capital Gains
Tax Tax Planning in the U.S. The Hot Seat
a client’s questions
Accounting Webpage:
U.S. income tax, VAT, and sales tax,
and answer a client’s questions Completing Corporate Tax Returns
Give a client information about
accelerated depreciation
qualified tax deductions
straight-line depreciation

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accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Advise a client about Magazine articles: Role-Play: Letter: Modals and Semi-modals
bankruptcy procedures Building the (almost) Perfect Budget Managing a Business in Explaining the Steps in Adjectives:
budgeting Surviving Challenging Economic a Challenging Economic the Costing Process Too / Enough
Develop a five-year forecast Environments Environment
Designing Production Costing Systems A Report Forecasting
Discuss the data required for forecasting
Brochure: Bankruptcy Options Income and Expenses
Explain Forecasting for Success
Module 5 line-item budgeting NMI web article:
organization of a costing system Bankruptcy in the U.S.
Managing
the calculation of cost per unit
a Business
the Chapter 11 bankruptcy procedure
the Chapter 7 bankruptcy procedure
the prepackaged bankruptcy procedure
Talk about
budgeting on a TV show
reducing expenses and increasing
efficiency on a TV show

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accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Check a client’s credit status Brochure: Information Gap: Writing a Lecture about Passive
Compare financial and management accounting Jump-Start Your Career A Cost-Benefit Analysis Asset Management
Magazine articles:
Define
Cash is King Giving Suggestions to Two Guided Writing Letters:
management accounting
Asset Management Solve Financial Problems Cash Flow Management /
the role of management accountants
Credit Management Tools: Managing Working Capital
Module 6 Explain the cash conversion cycle Stay Out of the Red Zone
Management Give a client advice about Newspaper article:
Accounting asset management and utilization Managing Your Working Capital
debt structure and funded debt E-mail:
working capital and operational efficiency Debt Structure
Manage a cash-flow crisis
Recommend strategies to guarantee payment
Talk about cash-flow control in an uncertain economy

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accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Explain FICA Letter to a client: Information Gap: Writing a Letter about Nouns:
Give information about Labor laws Completing a Payroll Form Payroll Deductions Countable and Uncountable
Module 7 employee compensation and Web articles: Nouns
Payroll benefits Understanding Employee Presenting a Report on Writing an E-mail about Gerunds
Regulations payroll deductions Compensation Employee Compensation Payroll Labor Laws Infinitives
in the U.S. payroll regulations in the U.S. Understanding Salary Deductions and Benefits
Magazine article:
Maintain payroll records and
Understanding Employee Benefits
expenses

Page 8 of 11
accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Track inventory transactions Handout: Role-Play: Writing an E-mail Explaining Reported Speech
Compare the perpetual and periodic Comparing Inventory Systems Explaining the Retail the Perpetual Inventory
inventory systems Magazine articles: Inventory Method (RIM) System
Inventory Costing Methods
Give a client information about
Module 8 LIFO and the Average Cost Method Debating FIFO and LIFO Writing a Letter Explaining
FIFO
Textbook page: the Lower of Cost or Market
Inventory inventory costing methods
The Lower of Cost or Market Rule Rule
Accounting LIFO
the average-cost method
the lower of cost or market rule
the specific identification costing
method

Page 9 of 11
accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Define the role of auditors Advertisement: Role-Play: Writing Part of an Audit Present Simple
Discuss NMI Auditing Services The Opening Conference Engagement Letter Present Continuous
auditor bias and advocacy Magazine articles: of an Audit Past Continuous
the prevention of auditor bias Auditors: Protecting the Public Guided Writing: Present Perfect Simple
against Fraud The Exit Conference of Audit Reports Past Simple
Explain
Comparing GAAP and IFRS an Audit Future:
audit opinions
Memo: Be going to –
Module 9 the Sarbanes-Oxley Act
Auditor Objectivity Yes / No and Wh- Questions
Auditors Give a client information about Web article: Modals and Semi-modals
GAAP and IFRS Audit Reports To Be
international accounting standards Nouns:
How Many / How Much
Conditionals:
Third Conditional
Wish

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accounting English Syllabus

Online course Face-to-Face

how to …
Module reading speaking writing grammar
(Speaking and Listening)
Advise the owner of a small business about Magazine articles: Jumbled Dialogue: Guided Writing: Adjectives:
exporting Overseas Acquisitions in Making an Overseas Acquisition Cover Letters for an Superlatives (1)
going global Today’s Declining Economy Export Business Plan Superlatives (2)
Compare global and international funds Foreign Securities Offering Advice on Bond Funds Similar to / Like /
Web article: and Caps with a Focus on BRIC Describing Financial Different from
Compliment an employee
Globalization Highlights on Had better
Describe the risks involved in cross-border NMI web article: an Executive Summary Words of Sequence
acquisitions Preparing a Business Plan
Module 10
Discuss your review of a client’s business
Investments
plan with a colleague
Give a client advice about
foreign investments and risks
managing foreign acquisition risk
Promote an employee
Talk with a client about your review of her
business plan

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