Accounting English

Introducing and Greeting

PARTS OF SPEECH

We can categorize English words into 9 basic types called "parts of speech" or "word classes".
It's quite important to recognize parts of speech. This helps you to analyze sentences and
understand them. It also helps you to construct good sentences.

NOUN

Proper nouns name a particular person, place, thing or idea and begin with a capital letter.
(United States, June, and Lowes)Common nouns do not name a particular person, place or
thing and do not need capitalization. (country, month, and school).Ex. Sri Mulyani was born in
Tanjung Karang on August 26, 1962. Now she lives in Jakarta. In 2001, she started her career as
a consultant of the US Agency for International Development (USAID). In 2005, she was
appointed by the government of President Susilo Bambang Yudhoyono as Minister for
Finance Affairs. She earned her Ph.D. from the University of Illinois Urbana and her bachelor
in Economics from the University of Indonesia. She is interested in economics and finance and
becomes the minister of finance affairs for the second time in the Kabinet Kerja of President
Joko Widodo.
PRONOUNS

A word used instead of a noun. It is a substitute for a noun. Jim outran the animals. He
outran them. (he, him, his, she, her, hers, and it).You are assigned by your boss to make a
financial report of this month. However, since you are a new employee in your office, you have
not understood yet how to make the report. You notice that one of your colleague is good at it.
Therefore, you are going to invite him to your room to teach you how to make a financial
report. (identify pronouns word in the paragraph above!)

VERB

The main word in the predicate of a sentence that expresses action or being.

Action verbs tell what the subject does.

Verb phrases/ linking verb are verbs made up of more than one word. (is studying) Other
verbs are called helping or auxiliary verbs. (has, have)

Ex. There are a lot of issues and cases that require an opinion, including in a business
environment. The opinion can be an agreement which means that we believe in or support the
idea. However, we can also state against the idea or show disagreement.

(identify verb puted in the paragraph above)

ADJECTIVE

A word that describes or modifies a noun or pronoun.

An Adjective is a word that describes a noun or noun phrase or pronoun and provides more
information

- I want to be a professional accountant

- Moliere's manner of accounting for this is famous in literary history or legend

- In all the circumstances, there should not be any equitable accounting in respect of the

cost of improvements to the property

PREPOSITION

Preposition is something that is used before the pronoun or noun. It generally shows the
relation between element or the word present in clause. Preposition is used for connecting the
locations, position, time, objects and the people of a particular sentence. Some of the common
prepositions are . (above, across, against, along, among, around, at, before, behind, below,
beneath, beside, between, by, down, from, in, into, near, of, off, on, to, toward, under, upon,
with and within etc....)

Ex. Taxes on income arise on transactions that give rise to cash flows that are classified as
operating, investing or financing activities in a statement of cash flows. While tax expense may
be readily identifiable with investing or financing activities, the related tax cash flows are often
impracticable to identify and may arise in a different period from the cash flows of the
underlying transaction. Therefore, taxes paid are usually classified as cash flows from operating
activities. However, when it is practicable to identify the tax cash flow with an individual
transaction that gives rise to cash flows that are classified as investing or financing activities the
tax cash flow is classified as an investing or financing activity as appropriate. When tax cash
flows are allocated over more than one class of activity, the total amount of taxes paid is
disclosed

INTERJECTION

- A word or words that show feeling.

If it stands alone, it is followed by an exclamation point. (Hey!) If it begins a sentence, it is set off by a
comma. (Well, I never knew that.)

Determiner (noun): a word like the, a, an, this or some, either, my or whose that comes at the

beginning of a noun phrase

 the dog

 a town (a university)

 an (an ours)

 those people

 some brown rice

 either side of the road

 seven pink elephants

 your oldest child
Adjective
Types/ Examples
Kinds
Descriptive
1 Large, beautiful, careful, hateful etc.
Adjective
Numeral
2 Five, few, many, several, first etc.
Adjective

Quantitative
3 Some, much, little, any, half, whole
Adjective

Demonstrative
4 This, that, these, those, such
Adjective
Interrogative
5 What, which, whose,
Adjective
Possessive
6 Mu, our, your, his, her, its, their
Adjective
English, Indian tea, French wines, Turkish
7 Proper Adjective
tobacco
Exclamatory
8 What, how
Adjective

The company’s assets were easy to calculate, but it was difficult to quantify the value of the
employees’ expertise

She recorded the purchase of the new laptops as a debit entry

She realized that the total debits didn’t equal the total credits, so she had to check each entry all
over again.

Double entry bookkeeping gives you a better perspective than single entry bookkeeping because
it helps you make sure each transaction is accurately recorded

She couldn’t tell me her net salary because she didn’t know all the taxes she was paying;
moreover, salaries are not transparent in her company

Our company has experienced a decrease in revenue due to the financial crisis
ADVERB

A word that describes or modifies a verb, adjective or another adverb.

Ada beberapa macam adverbial clause yaitu: adverbial clause of time (waktu), place (tempat),

manner (cara), condition (pengandaian), cause and effect (sebab akibat), purpose and result
(tujuan dan hasil), contrast (pertentangan), reason (alasan). Such as:

(adequately, certainly, currently. easily, fully, hardly, largely, partially, partly, probably, readily,
satisfactorily, sufficiently, typically, undoubtedly, usually, seriously, straightforward, surely,
overall, worldwide, twice etc.

Advarb

Adverbs of time 

Digunakan ketika ingin mengetahui jawaban pertanyaan yang diawali when atau kapan.

Keterangan ini akan menjelaskan peristiwa yang berhubungan dengan waktu.

• After the game has finished, the king and pawn go into the same box. (Setelah
permainan berakhir, raja dan pion akan pergi ke dalam kotak yang sama.)

• I stopped believing in Santa Claus when my mother took me to see him in a department
store and he asked for my autograph. (Aku berhenti mempercayai Santa Claus ketika
ibuku mengajakku bertemu dengannya di department store, dan ia malah meminta
tanda tanganku.)

• As soon as you trust yourself, you will know how to live. (Segera setelah kamu
mempercayai diri sendiri, kamu akan mengetahui bagaimana untuk hidup.)

Adverbs of place

Digunakan ketikan ingin mengetahui jawaban dari pertanyaan yang diawali dengan where atau
di mana.

Keterangan ini akan menjelaskan peristiwa yang berhubungan dengan tempat (place).

• I take it with me wherever I go. (Saya membawa itu kemanapun saya pergi.)

• I’ll dig our time capsule somewhere in the middle of the forest. (Aku akan menggali
kapsul waktu kita di suatu tempat di tengah hutan.)

•
CONJUNCTION

- A word that connects words or groups of words.

I am going to the store and the bank.

Conjunctions work…like a bridge