English language instruction plan for an accounting professional

¶ … Student Profile

The student is a 29-year-old French speaking accountant whose employer is sponsoring him to come to the UK for a four-week intensive English course.

Desired Proficiency

This student should be able to deliver dynamic presentations, about twenty to thirty minutes in length, and engage in discussions about accounting and business practices. He should also be able to attend to lengthy presentations and phone calls on the same subjects. He will need to read and write quick emails, professional memos, and formal reports. In addition to what is specifically related to the fields of business and accounting, he will need a good handle on the vocabulary of Information Technology in the inevitable event that something goes wrong with his computer, the email server, his slideshow, etc.

Vocabulary and Phrases

In the four weeks he will be here he will learn 15 new words or phrases every day, totaling 300 in all (see appendix). Since a person can generally manage to learn 8-10 words per day, this amount should prove to be a significant challenge.

Writing

To improve his writing skills, we will practice writing using memo templates and business letter scripts that may be adapted to many different situations. Also, because instant messaging is so ubiquitous in the business world these days, we will practice exchanges of day-to-day office information via web messenger. This is a very important skill to practice because it often requires a rapid rate of delivery.

Listening

We will watch business related presentations and exchanges on YouTube, check for comprehension, and mimic the presentations and exchanges together. We will learn which key words to listen for to keep track of a presentation or conversation, as well as learn strategies for what to do when one does not understand.

Speaking

His pronunciation is not a serious concern, but his rate of delivery and intonation are. Therefore, we will learn to recognize and utilize the intonation patterns of English, including but not limited to wh- question intonation, yes/no question intonation, and contrastive intonation. We will also practice scripted business exchanges to increase his speech rate.

Appendix

accelerated depreciation account book accounting - book-keeping accounting criteria - accounting standards accounts payable accrual accrued liability - accrued expense accrued revenue - accrued income actual cost added value adjustment administrative expenses advances affiliated company allocation of the dividend amortization - depreciation annual general meeting (AGM)

Annual General Meeting (AGM)

articles of association

Articles of Association

asset assets and liabilities assets side assets value associated companies auditing - audit auditors' certificate authorised share capital balance sheet balance-sheet analysis balance-sheet consolidation balance-sheet items balance-sheet ratios barometer stock base rate board of directors bonus or capitalisation issue

Book Keeping loss book profit book value break even point (BEP)

break-up value bridging loan budget

building society buildings tax business consultant - expert in commercial law capital goods capital increase capital loss cash cow product cash flow chairman of the board of directors chart of accounts cheque clean factoring

closing balance closing stock company - firm company merger company profitability consolidated statement controlling company corporate books corporate purpose corporate tax cost centre cost of goods sold costs and revenues credit column - credit side credit note creditors current account current assets - floating assets day book - journal book debit and credit debit column - debit side debit note debt debtor debtors deed of association - company statute deferred expense - deferred charge deferred income - deferred revenue deferred tax depreciable assets depreciation allowance - capital allowance depreciation fund - amortization fund

double entry entry date equity tax expenditure - outflow - expense centre expense receipt extraordinary meeting false accounting false factoring fee final balance finance financial leasing financial management financial resources financial statement financing - funds finished products inventories fiscal year - financial year fixed assets (GB) - capital assets (U.S.)

fixed costs fully paid-up capital general accounting general partner general partnership - ordinary partnership gilt-edged stock (gilts)

goodwill expenses - start-up costs gross margin gross operating profit gross profit in the black income tax industrial accounting cost industrial and commercial equipment intangible assets interests earned interests paid inventories - stock inventory accounting - stock accounting inventory book inventory records - stock records inventory turnover index inventory value investment invoicing - billing labour land and buildings legal reserve liabilities side limited liability company limited partner - sleeping partner limited partnership liquid assets liquidity long-term financing loss on credits

major shareholder majority interest majority shareholder management buy-out memorandum of association

Memorandum of Association

merchant bank minority interest minutes of a meeting net assets net margin net profit non-taxable income on first call one-man business

opening balance sheet opening stock - opening inventory operating loss operating profit ordinary partnership ordinary share outstanding credits overhead costs - overheads owner owner's equity partner - shareholder patent periodical report personnel costs plant and equipment plant and machinery post a contra-entry pre-tax profit production costs

production value

professional accountant profit and loss account (GB) - income statement (U.S.)

profit distribution property

provision provision for doubtful accounts proxy vote quorum quoted company raw materials inventories real estate records registered office reserve fund - reserve retail price index (RPI)

return on investment (ROI)

revenue - earnings - incomes revenue tax revenues and expenses rounding down rounding up running costs - operating costs semifinished goods inventories share capital (GB) - capital stock (U.S.)

share premium shareholder shareholders' calling shareholders' equity shareholders' meeting shareholders register stamp duty state-controlled enterprise statement of account - account statement statutory balance stock stocks and work in progress (GB) - inventories (U.S.)

subscribed capital - underwritten capital

subsidiary subsidiary company - controlled company substitutive tax take-over tax accounting tax assessment tax audit - tax inspection tax base tax credit tax exemption - tax allowance tax payer tax rate tax register tax return - income tax return tax revenue taxable value - assessment taxation taxes and dues temporary balance to amortize - to depreciate to approve a balance to call a general meeting to capitalize to credit an amount

to fill in a VAT return to make a list of inventory to manage a company to put into liquidation to quote a company to set up a company to veto withholding tax total current assets trade union trial balance unit trusts value added tax (VAT)

variable costs

VAT return - VAT declaration visible trade year-end inventory