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Ilie Andreea Elena CIGID, seria B, grupa 802

REVIEW I
I.Decide whether the following statements are true (T) or false (F) according to the text
BOOKKEEPING RECORDS (UNIT 5) only.
1. Liabilities are debts owned by creditors. T
2. Accounts receivable are part of asset accounts. T
3.OE is used for capital. T
4.Expense accounts are increased and decreased in the same way as asset accounts. F
5.Other liabilities include the claims against customers that owe money. F
6. The cash account is an expense. F
7. Proprietorship accounts are like asset accounts. F
8. Accounts payable and receivable designate asset accounts. F
9.Cash disbursements belong to books of original entry. T
10.The balance of each account is recorded following the monthly posting and the addition of
debits and credits. T
II. MATCH the following terms (1-15) with their definitions (A-O):
1.Business as an accounting entity 2. Objective evidence 3.Accounting period 4. Money
as a unit of measure 5.Consistency 6. Comparability 7. Decision-making base 8.Doubleentry bookkeeping 9. Vouchers 10. Invoices 11.Cash disbursements 12. Cash receipts
13.Single-entry method 14. Double-entry and single-entry 15.Accounting concepts
1.Business as an accounting
entity
2. Objective evidence
3.Accounting period
4. Money as a unit of measure
5.Consistency
6. Comparability
7. Decision-making base
8.Double-entry bookkeeping
9. Vouchers
10. Invoices
11.Cash disbursements
12. Cash receipts
13.Single-entry method
14. Double-entry and singleentry
15.Accounting concepts

K. Legal entity
J. Verifiable evidence
I. A kind of business calendar
L.Assumption used as a unit of measure for reporting
transactions
G. The same system used in recording financial data
M. Differences among data issued to management,
government and the public.
A. The accounting system provides the basis for arriving at
decisions
H. Every transaction has a twofold effect
C. Bills received for merchandise and services
D. Itemised statement of merchandise sold to customers
E. Payments made
F. Payments received
O. Records of cash, accounts receivable and accounts
payable
N. The two basic bookkeeping systems.
B. The general guide to accountancy

Ilie Andreea Elena CIGID, seria B, grupa 802


REVIEW II
I.According to the text THE PROFIT AND LOSS ACCOUNT (STATEMENT) only, are the
following TRUE or FALSE?
1.Company consolidated profit and loss account generally includes five types of profits.F
2.The income statement is referred to, in U.K., as an operations statement. T
3.The net profit is generally divides three ways. F
4.The profit before tax is reached by deducting the minority shareholders from the operating
profit. T
5.After having paid the tax, the company will get the net profit. T
6.The profitability of the company is shown in the balance sheet or in the cash flow statement. T
7.Preference shareholders dividend is fixed. T
8.Business in terms of operations is split into three. T
9.Cost of sales is another accounting used for direct costs. T
10.A special disaster fund is added as an extraordinary item. T
II.MATCH the current assets ( namely, four items) and current liabilities ( one item) with the
corresponding numerals, which are to be written in figures and letters, according to THE
BALANCE SHEET IN U.K. .
current assets
- stocks - 3.2 million (three point two million pounds)
- debtors - 1.3 million (one point three million pounds)
- cash at the bank - 350,000 (three hundred and fifty thousand pounds)
current liabilities
- represents amounts owing to creditors - 2.2 million (two point two million pounds)
II.WRITE a letter of application in reply to the job advertisement for a CONTROLLER or a
FINANCE MANAGER. Consider the following aspects:
1.Give details about the job advertisement.
2.Describe your relevant experience, skills and qualities.
3.Describe how you meet the requirements of the job.
4.Say when you are available for an interview.

Ilie Andreea Elena CIGID, seria B, grupa 802


Mihaela Popescu
HR Manager
Finance SRL
15 Lipscani Street
75234 Bucharest
23 October 2014
Dear Ms Popescu
Re: Finance Manager position
I am writing to apply for the position of Finance Manager, as advertised on BestJob.ro. I am
applying because I feel that I have all the relevant working experience and academic
qualifications that you are looking for in a candidate.
My finance experience has been well developed over the past 5 years. I am currently the Finance
Manager for the Romanian division of Best Of Finance Corporation.
This job requires me to prepare, analyse, verify and disseminate critical monthly and yearly
financial reports, coupled with budgeting and forecasting responsibilities, and of course the
ability to manage and supervise cross functional teams.
In my current and previous positions I have been involved in preparing the documentation for
legislative and statutory returns, including income tax. I maintain the general ledger at Best Of
Finance Corporation, and I am also relied upon to convey essential financial data to all levels of
management and external stakeholders, including advice on auditing processes and insurance
coverage.
A key skill I have acquired during my previous roles is the ability to successfully implement and
manage new accounting systems and procedures. I enjoy the challenge of integrating a new
system and working with the wider accounting team to ensure a smooth and productive
workflow. I have a proactive management style with highly developed communication skills. I
have frequently been required to manage a team under pressure and enable them to meet strict
deadlines.
I am diligent in maintaining and updating my accounting and computing skills, for example last
year I took a tax course, in addition to a Diploma of Quality Auditing in 2013. I am proficient
with the essential computing programs such as Microsoft Excel and Oracle.
I will bring to your company not only my years of expert experience but also my personal drive
for results and positive outcomes. I am very excited at the possibility of working for your
company and look forward to hearing from you.
Yours sincerely,
Ilie Andreea
5 Humulesti Street
Romania County
Bucharest 75234
Phone: 0727259631
Email: ilie@email.com

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