TUGAS AKHIR SEMESTER

MATA KULIAH : BAHASA INGGRIS

KODE MATA KULIAH :
PROGRAM STUDI : AKUNTANSI (S1)

Part A . VOCABULARY test ; Answer the best answer whether a,b or in your answer sheet.

1. They wanted to resort to ___ in order to convince investors of their company’s high profitability, but then
they realized that the auditors that worked for the investors would see right through it.
A. bookkeeping B. accounting C. creative accounting

2. He had been trying to pass his exams in order to become a(n) ___, but in the end he gave up and
decided to charge a higher fee for his bookkeeping services in order to make ends meet.
A. chartered accountant B. shareholder C. investor

3. The auditor was looking at the financial statements that the company presented him when he realized he
was actually interested in a different ___. He then had to ask for a different set of financial statements.
A. income statement B. payroll C. accounting period

4. She was considering giving up working as an accountant for that company and becoming a self-
employed freelancer because the ___ she had to pay was lower. She also had the expertise to file her
own tax return, which was an additional advantage.

A. income tax B. Value Added Tax

5. The idea of becoming a shareholder seemed really bad now that the ___ was lower than in any other
previous year.

A. share price B. return on investment

6. Their ___ was too high during the past few months, so they have been thinking of either not giving
their employees any bonuses this year or investing less in advertising.

A. overhead B. appreciation C. depreciation

7. They had to hire ______ because Jane was not qualified to produce all the documents for the audit in June.

A. auditor B. accountant C. bookkeeper

8 & 9. Her ___(8.) salary at her new workplace was higher than her ___(9.) salary in the old one, so she
was much happier here.

8. A. net B. gross
9. A. net B. gross

EnglishForAccounting/D.S/2020/3BA1R
10,11 & 12. The basic accounting equation is: ___(4.) = ___(5.) + ___(6.)

10. A. assets B. liabilities C. owner’s equity

11. A. liabilities B. owner’s equity C. assets

12. A. owner’s equity B. assets C. liabilities

13 & 14. In order to see what a company’s ___(13.) is/are, you need to have a look at the
___(14.) and subtract all the expenses of doing business.

13. A. profit B. capital C. revenues

14. A. revenues B. profit C. liabilities

15. The ___ is an important accounting document showing a company’s assets, liabilities
and the owner’s equity.

A. cash flow statement B. balance sheet C. income statement

PART B. Reading Comprehension

Read the Following Text And Answer The Questions 16 - 20

Banking (Finance)

Banks are financial institutions that provide customers with a variety of valuable
services, including the ability to wire money to a person or company, the ability to store money
in a checking or savings account, the ability to collect interest on investments, the ability to
receive loans, and much more.

Banks are most commonly used by customers who wish to store their money and
access it as needed, with a debit card (a card that's simply attached to the funds in one's
account), or checks (individually numbered paper slips that can be used to designate a transfer
of funds). Checking and savings accounts are the primary means of storing money in a bank; a
checking account is designed to house money that will be spent, while a savings account is
designed to house money that will be saved. Banks usually pay a small amount of interest, or a
payment in the form of a percentage of a customer's deposited balance, to customers. This is
their way of showing support for clients who entrust them with their money.

These funds are then used by banks, along with their credit, to perform other functions and offer
additional services. For example, many customers use banks to secure home mortgages, or
multiyear loans through which ownership (or equity) of a home is achieved. Customers
demonstrate that they're able to pay a mortgage back (usually by providing proof of income and
investments, in addition to a down payment, or a lump sum paid up front), and select a time
period for this mortgage; short mortgage payment periods require larger monthly payments, but

EnglishForAccounting/D.S/2020/3BA1R
customers are charged less interest, while longer mortgage payment periods require smaller
monthly payments, but customers are charged more interest.

Lastly, many banking customers request a personal loan. Personal loans are loans
issued and approved by financial experts that're designed to be used by customers for specific
purposes. For example, one may secure a personal loan for a business plan or an automobile.
Personal loans, like home mortgages, are issued based upon a customer's ability to pay the
borrowed sum back; banks also charge a small amount of interest, meaning in this case a
percentage of the borrowed money extra, besides its core balance.

16. What are banks?

a) Desktop containers wherein money is stored

b) Multifaceted financial institutions that provide an array of services
c) Places where companies earn extra money
d) Establishments used exclusively by investors to increase their worth

17. How is money most commonly stored in a bank?

a) In the vault
b) In the form of stocks and bonds
c) In personal checking and savings accounts
d) In a number of safes

18.What is a home mortgage?

a) A means through which banks pay customers for their home
b) A complex home ownership plan sold by banks to clients
c) Fees charged by a bank for home repair costs
d) A loan commonly issued by banks that allows qualified clients to own their home,
provided they offer a down payment and pay their monthly mortgage bill for the agreed
upon period

19. What is a personal loan?

a) Money given freely by creditors for almost any purpose

b) A loan offered by creditors to be used for the payment of a house
c) A loan issued by a creditor to a qualified individual for a pre-determined purpose
d) Money available to anyone who visits a bank twice weekly

20. What is interest?

a) The amount of attention given or shown by a person

b) A percentage of a sum that is charged to credit customers
c) The means through which a creditor or provider of funds is paid for his or her support
d) 2) and 3)

EnglishForAccounting/D.S/2020/3BA1R
Part C. Interpreting the data

1. Look at this information about Vaclav’s products and answer the questions
question

2. Summarise the information in the cart below by usingthe presentation format and write
down into your test’s worksheet.

EnglishForAccounting/D.S/2020/3BA1R