Match the word to its definition.
| 1 survey | a. writing items in; transferring from a day book to a ledger |
| 2. posting | b. a general view or consideration of something |
| 3. ledger | c. a spoken or written account of connected events in order of happening |
| 4. journal | d. a tall narrow book in which a firm’s accounts are kept, esp. one which is the principal book of a set and contains debitor and creditor accounts |
| 5. narrative | e. a book in which business transactions are entered, with a statement of the accounts to which each is to be debited and credited |
5. Which of the following sentences correspond to the text content?
1. Pacioli had got good knowledge of different disciplines, subjects.
2. The invention of double-entry bookkeeping didn’t help to develop accounting.
3. Luca Pacioli could not write and read.
4. Each good merchant needs a good bookkeeper and an accounting system.
5. The numbers on the left side are named “debits” and the numbers on the right side are named “credits”.
6. Think and say how the history of accounting could change without the Pacioli's invention.
7. Attempting to explain why double entry bookkeeping developed in 14th century Italy instead of ancient Greece or Rome, accounting scholar A. C. Littleton described seven "key ingredients" which led to its creation.
Decide which of the given below factors were these "key ingredients". Compare your list with a partner’s.
| - Private property; - Climate; - Capital; - Commerce; - Credit; | - Natural resources; - Writing; - Money; - Monarchy; - Arithmetic. |
8. Be ready to tell about the following:
1. When and how did accounting emerge in Russia?
2.What famous Russian accountants do you know? (N. Emelyanov, S.F. Ivanov, A.I. Gulyaev, S.S. Desortsev, N.S. Lunski, E.E. Feldgausen, etc.)
3. What is the first official accounting document in Russian? (Admiralty Regulation, 1722; the Military Statute, 1726).
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