Prepositions

PREPOSITIONS OF PLACE

1. Check the vocabulary.

2. CHOOSE THE RIGHT OPTION

1-The fridge is between/under the door and the cupboard.

2-The door is next to/under the shelf.
3-The clock is in/on the wall.
4-The chairs are under/ next to the table
5-The table is under/opposite the cooker.
6-The pot is on/in the cooker.
7-The bin is near/ in front of the drawers.
8-The microwave is next to /under the window
9-The sink is above/under the window.
3. TRUE OR FALSE

1- The chair is next to the desk F

2-The beds are opposite the windows T
3-The computer is under the desk F
4-The bookcase is on the wall. T
5-The bin is between the bed and the desk T
6-The lamp is on the desk.T
7-The poster is above the shelf F
8-The windows are above the beds T
9-The clock is on the bed. F

4. COMPLETE WITH THE RIGHT PREPOSITION

1-The toilet is NEX TO the bath
2-The curtain is BETWEEN the toilet and the bath.
3-The shelf is IN the wall
4-The mirror is ABOVE the washbasin
5-The cupboard is UNDER ..the washbasin
6-The mat is IN FRONT the toilet
7-The stool is IN FRONT .the bath.
8-The bin is IN FRONT the cupboard.
9-The towels are IN the cupboard.

5. Look at the picture and write 10 sentences using the place prepositions.

1. the lamp is next to the sofa

2. the photographs are on the wall
3. the windows are behind the matera
4. the matera is on the shelf
5. the stool is in front of the sofa
6. the rug is under the furniture
7. the lamp is on the ceiling
8. the books are in front of the window
9. the plant is next to the books
10.
The museum is __at ___ the end of the street.
a.at
b.in
c.on
2I study __in___ the university of Toronto.
a.at
b.in
c.on
3This is the best film you can see __at___ the cinema now.
a.at
b.in
c.on
4'Where's Alice?' 'She's _____ the attic.'
a.at
b.in
c.on
5People are usually nervous on their first day __at___ work.
a.at
b.in
c.on
Can you give me the book __on___ that shelf?
a.at
b.in
c.on
7It's the second door ___on __ the right.
a.at
b.in
c.on
8All the stories __in___ the book are very special.
a.at
b.in
c.on
9We were ___in__ Australia last summer.
a.at
b.in
c.on
10I always read when I'm __on___ the train.
a.at
b.in
c.on

BOOKKEEPINKG CYCLE

Let's review the basic bookeeping cycle. No matter

what type of organization you work in, there are
GET READY!
six steps.
Before you read the passage, talk about these
1. Gather source documents tor all transactions. questions.
These include:
Purchase invoices 1 What are the basic tasks in bookkeeping?
Payroll Master files The basic tasks of accounting are recording
•Time cards . the money that goes out and the one that
Credit card statements comes in, create the payroll and certify the
2. Analyze the financial effect of every
payroll payments.
transaction. Typical transactions include:
2 What are some of the documents that they use?
Payroll
Sales
Invoices, budgets, financial statements, payment
Purchases
receipts, balance
3. Record financial effects in a journal .The post
them in the accounting software.
4. Perform end-of-period procedures:
count inventory
Check for errors in classification
Adjust for errors
5. Prepare an adjusted trial balance.
6. Close he books at the end of every fiscal year.
Reading

Read the entry on a bookkeeper's blog. Then, choose the correct answers.

1. What is the passage mainly about?

A. end-of-period procedures
B. minimizing financial effects
C. steps in the bookkeeping cycle
2. how to gather source documents
According to the passage, which is NOT a source document?
A. credit card statement
B. purchase invoice
C. accounting software
D. payroll master files

3. What is true according to the passage?

A. Every organization follows a different bookkeeping cycle.
B. Financial effects are recorded in two different places.
C. Adjusted trial balances carry over to the next fiscal year.
D. Accounting software creates most source documents.

Vocabulary

Match the words (1-6) with the definitions (A-F).

1 ___ source documents A 5 ___ payroll master file C

2 __ transaction F 6 ___ accounting software E
3 ___ credit card slip B
4 ___ purchase invoice D
 A a purchase, sale, or payment
B a receipt for a credit card purchase
C a file containing employee's salary information
D a document requesting payment for a purchase
E a computer program that organizes financial data
F documents from various financial transactions
Fill in the blanks with the correct words and phrases from the word bank.

time card adjusted trial balance fiscal year payroll

end-of-period procedures
1. Jack made a few errors while preparing the ____ period procedures _____
2. In Canada, the ______ fiscal year __________ goes from April to March.
3. Perform __________ adjusted trial balance __________ before opening books for the new
period.
4. _____________ payroll _______ is one of the most predictable business expenses.
5. Tim didn't clock in, so his ________ time card ____________ is short eight hours.

Listen and read the bookkeeper's blog again. At which step are classification mistakes corrected?

listening
Listen to a conversation between a junior accountant and a senior accountant. Mark the following statements
as true (T) or false (F).
1 _ The man maintains the accounting software. F
2 _ The woman will not collect the source documents.T
3 _ The department managers supply source documents weekly. F

Listen again and complete the conversation.

Accountant 1: Do you have a 1 _____MOMENT_______, Mr. Smith? Accountant
2: Certainly, Nancy. What can I help you with?
Accountant 1: One question - how do I collect the 2 __SOURCE DOCUMENTS__________?
Accountant 2: Actually, you don't collect them.
Accountant 1: Really? How do I 3 ____GET THEM ________ ?
Accountant 2: The 4 ____DEPARTMEN__ managers give them to you at the end of every month.
Accountant 1D: Ah, 1 see. And then I just 5 ___INPUT_________ the data in the accounting software?
Accountant 2: That's right. 6 ____RECORD___ the data from the source documents in the accounting
software.

Do you have a moment?

How do I ... ?

The … give them to you at the end of …

Student A: You are a new accountant. Talk

to Student B about:
Student B: You are a senior accountant.
• gathering documents Answer Student A's questions.

• recording data
 Lorena Hello, good Mr. Accountant, do you have a moment?
         Alejandro yes of course Lorena how can I help you
         Lorena How do I get the records of each employee?
         Alejandro: good for what you need those records
         Lorena It is for making payroll payments
         Alejandro go to the archives office, there you will find them
         Lorena thank you sir accountant for your time
         Alejandro ok miss Lorena to serve you.

Writing
Use the conversation from Task 8 to fill out the accountant's notes.

Duties/Frequency
Department managers

 ensure that employees work efficiently, productively and develop professionally.

 Design strategies for the economic growth of the company

Accountants
__________________________________________________________________________________
___________________________________________________________

Video Balance sheet

Check the vocabulary of Balance sheet, take into account the
subtitles and then write what you understand and your opinion
about it.

PREPOSITIONS OF TIME

Complete the sentences. Use in, on or at.

1. My parents aren’t here …AT …the moment.
2. I’m meeting my friend … ON…… Tuesday.
 3. The train leaves ……AT….. half past seven …IN….. the morning.
4. She was born …IN…….. 1995.
5. I usually phone my friends …AT……. the weekend.
6. We have a special meal ………AT.. Christmas.
7. I usually brush my teeth ……IN…… the evening before I go to bed.
8. Her birthday is ON … the fifth of June.
9. My brother likes to get up …AT… Sunrise.
10. I started doing my homework …AT…… eight o’clock and finished only …AT…… midnight.
11. In France it often snows ……IN……. winter.
12. Kate got married ……AT….. the age of 19. ----
13. Policemen usually work ……AT…… night.
14. Our parents will be back …IN…. an hour.
15. I usually have a party ……ON…… my birthday.
16. See you ……AT…. dinnertime.
17. Mary’s birthday is …IN… May.
18. We have lunch ………AT… noon.
19. Sara goes to the gym ……ON……..Saturdays.
20. My sister was in London ……IN……December.
21.She was in London ……AT ……. New Year’s Eve.
22. We sat and talked ……AT……. lunchtime
Write at/on/in.
1. ………IN……… 9 March. 22. ……………. five minutes.
2. ……IN……… the afternoon. 23. ……………. bedtime.
3. ……ON………… Friday. 24. ……………. a few days
4. ……IN……… 1999.
5. … AT……… Christmas.
6. ……ON……… Christmas day.
7. ……ON…….. Saturday night.
8. ……IN……….. the past.
9. …………….. autumn.
10. ……………. Thursday.
11. ……………. the weekend.
12. ……………. dinnertime.
13. ……………. the ninth of April.
14. ……AT………. half past eight.
15. ……ON……. Monday evening.
16. ……………. the end of the year.
17. ……ON……. 28 October.
18. ………IN……. an hour
19. ……………. Easter.
20. ……………. New Year’s Day.
21. ……AT…. 10.15.
Fill in the missing preposition of time:

My Day

It was one of my usual days. I got up __ 7 o’clock __ the morning, washed, dressed and
had breakfast __ 7.30. Then I went to my office. There I worked with the documents till 1
o’clock __ the afternoon. Then I had lunch __ 1.30. After that I looked at my diary and saw
that I had an important meeting with my companions __ 3 p.m. in the cafe __ Monday
afternoon. I was short of time. I was in a hurry and forgot to take some important
documents with me. I was forced to return to my office. As you could guess I was late. It
was awful! I came to the café __ 20 minutes. Luckily my companions were still there. I
apologized for my being late and explained what had happened. Then we discussed some
questions about the company. It was a hard day.

BOOKEEPING 2

A. Double – entry bookkeeping

Mark works in the accounting department of a trading company:

“ I began my career as a bookkeeper. Bookkeepers record the company’s daily

transactions: Sales, purchases, debts, expenses and so on. Each type of transaction is
recorded in a separate account – the cash account, the liabilities account, and so on.
Double entre bookkeeping is a system that records two aspects of every transaction. Every
transaction is both a debit – a deduction – in one account and a corresponding credit – an
addition – in another. For example, if a company buys some raw materials – the
substances and components used to make products – that it will pay for a month later, it
debits its purchases account and credits the suppliers account. If the company sells an item
on credit, it credits the sales account, and debits the customer’s account. As this means the
level of the company’s stock – good ready for sale – is reduced, or debits the stock account.
There is a corresponding increase in its debtors – customers who owe money for goods or
services purchased – and the debtors or accounts payable account is credited. Each
account records debits on the left and credits on the right. If the bookkeepers do their work
correctly, the total debits always equal the total credits.

B. Day books and ledgers

“For accounts with a large number of transactions, like purchase and sales, companies
often record the transactions in day bools or journals, and then put a daily or weekly
summary in the main double entry records.

In Britain, they call the main books of account nominal ledger. Creditors – suppliers to
whom the company owes money for purchases made on credit-are recorded in a bought
ledger. They still use these names, even though these days all the information is on a
computer”.
Note: In Britain the terms debtors and creditors can refer to people or companies that owe
or are owed money, or to sums of the money in an account or balance sheet.

C. Balancing the books

“At the end of an accounting period, for example a year, bookkeepers prepare a trial
balance which transfers the debit and credit balances of different accounts onto one page.
As always, the total debits should equal the total credits. The accountants can then use
these balances to prepare the organization’s financial statements”.

Activity:

Match the words in the box with the definitions below.

Credit ledger Debit

Creditors stock debtors

1. An amount entered on the left-hand side of an account, recording money paid out
2. A book of accounts
3. Customers who owe money for goods or services not yet paid for
4. An amount entered on the right-hand side of an account, recording a payment
received
5. Goods stored ready for sale
6. Suppliers who are owed money for purchases not yet paid for

- Complete the sentences.

1. ______________ ______________ shows where money comes from and
where it goes: it is always transferred from one ______________ to another one.
Every event is entered twice – once as a credit and once as a ______________.
2. Most businesses record very frequent or numerous transactions in
______________ or ______________.
3. The main account books are called ______________ ______________, and
the book relating to creditors is called the ______________
______________.
4. The main account books are called ______________ ______________
 PREPOSITIONS OF MOVEMENT

1. Answer the questions:

1. What time do you go to school?
2. When did you fall off your bike?
3. What did you see round the corner?
4. Did you climb up the hill or the mountain?
5. Did you go through the park yesterday?
6. Do you like to walk under the bridges?
7. Have you ever swum across the river?
8. Who jumped over the fence?
9. What did you see through the window?
10. Do you like to walk along the river?
11. What things do you put into your bag?
12. When do come home from school?
13. Do you like to up or down the stairs?
14. When do you go to bed?

2. Fill in the correct preposition of movement:

My Story
I got up very early yesterday. It was a nice morning. The sun was shining and it was very
warm. I looked ___ the window and saw my friends in the street. They were walking ___
the street talking about something. I wanted to join them and went ___ the street. They
were glad to see me. We laughed and joked. Suddenly we saw a cat sitting on the wall and
the dog coming __ it. The dog began to bark and jump trying to catch the cat. The cat
jumped __ the wall and climbed the tree. The dog ran and jump __ the tree trying to seize
the cat but couldn’t do it. It was a funny situation.
 3. Correct the mistakes:
1. The helicopter flew along the mountain.
___________________________________
2. The book fell out of the shelf._____________________________________
3. The dog jumped under the box.
______________________________________
4. Tim can swim over the river. ______________________________________
5. Liz went into the park. ______________________________________
6. Turn along the corner. ______________________________________
7. The girls went in the cinema __________________________________
4. Choose the correct option.
1. When the class finished, I opened the door and walked _______ the room.
a. through b. along c. out of
2. Carla came _______ the house and watched TV for a while.
a. out of b. into c. over
3. Juan swam ________ the river to the other side.
a. along b. around c. across
4. The thief jumped ________ the fence and tried to enter the house.
a. over b. through c. across