Modul ke:

03
English for Accounting
Numbers in Accounting

Fakultas
Ekonomi dan Prayogo Hadi Sulistio
Bisnis
Program Studi
Akuntansi
Becoming an Accountant

• The body which represents the interest of

accountants in the U.S. is the American
Institute of Certified Public Accountants
(AICPA).
• To become CPA, the applicants must
meet the requirements of the state
Becoming an Accountant

• 1. Study accountancy as a college or

university
• 2. Pass the CPA examination, which
consist of four sections:
• • Business law and professional
responsibilities
• • Auditing
Becoming an Accountant

• • Accounting and reporting – taxation,

managerial and governmental and not-
for-profit organization
• • Financial accounting and reporting –
business enterprises
• 3. Have professional work experience in
public accounting
Over to you

• How does the process of becoming an

accountant in your country compare to
those described above?
• Describe the general accounting rules
and practices in your country. What
standards are used to prepare financial
information? How is off-balance-sheet
accounting treated in your country? How
is leasing is reported in accounts?
Exercise

• From the terminologies below about

different tyopes of financial statements.
Which ones are your familiar with? Can
you explain what they are used for?
• a. Balance sheet, statement of cash
flows, statement of earnings
• b. Management accounts, investments,
statement of shreholders’ equity
Exercise

• From the terminologies below about

different tyopes of financial statements.
Which ones are your familiar with? Can
you explain what they are used for?
• c. Statement of financial position, notes,
annual report, budget
• d. Market capitalization, discounted cash
flows
Exercise

• Compare the financial statements. Make

some notes for a colleague in the U.S.,
summarizing the major differences in the
layout
• Did you know?
• The U.K., and the U.S.A. often have
different terms of the same thing. Here
are some important examples. Can you
think of any others?
Numbers, Charts and Graphs in
English
• Students of Business English often have
trouble with counting, figures, duration
of time and other issues related to
numbers.
• One of the most frequent problems is
pronouncing numbers in an
understandable way. Even native
speakers sometimes double check if a
customer said sixteen or sixty.
Numbers, Charts and Graphs in
English
• Use the “respelling” for pronunciation to
help you get it right.
• STRESS the syllable that is capitalized.
• Open page 7 in module
ZERO, NOUGHT, OH

• British English and American English vary

a bit as you will only rarely hear an
American use NIL or NOUGHT for Zero.
In British English it common to use OH
after a decimal point and NOUGHT
before it. In American English ZERO point
OH. Numbers after a decimal are all
stated separately.
Terima Kasih
Semoga Bermanfaat