ФОНД ОЦЕНОЧНЫХ СРЕДСТВ ПО АНГЛИЙСКОМУ ЯЗЫКУ для специальности 080114 "Экономика и бухучет" ( 2 курс)

ФОНД

ОЦЕНОЧНЫХ СРЕДСТВ

ПО УЧЕБНОЙ ДИСЦИПЛИНЕ

ОГСЭ.03 Иностранный язык (английский)

ОПОП.080114.51-ФОС-ОГСЭ.03-2013

по специальности СПО

080114.51 Экономика и бухгалтерский учет (по отраслям)

ОМСК, 2013

Разработчик: Рыбина Ольга Сергеевна, преподаватель

Рекомендован к использованию Экспертным советом по экспертизе образовательных программ профессионального образования и профессиональной подготовки бюджетного образовательного учреждения Омской области среднего профессионального образования «Омский автотранспортный колледж».

Заключение Экспертного совета БОУ ОО СПО «Омский автотранспортный колледж»   №____  от «____»__________20__ г.

© Рыбина  О.С.

I. Общие положения

В результате освоения дисциплины обучающийся должен уметь:

1.  общаться (устно и письменно) на иностранном языке на профессиональные и повседневные темы;
2. переводить (со словарем) иностранные тексты профессиональной направленности;
3. самостоятельно совершенствовать устную и письменную речь, пополнять словарный запас.

В результате освоения дисциплины обучающийся должен знать:

1. лексический (1200 - 1400 лексических единиц) и грамматический минимум, необходимый для чтения и перевода (со словарем) иностранных текстов профессиональной направленности.

Результатом освоения программы является также  освоение студентами  общих компетенций и /или профессиональных компетенций   (их компонентов, составных частей)

Таблица 1

II. Комплекты измерительных материалов

2.1. Комплект измерительных материалов текущего контроля

(Контрольная точка 1)

1.  Паспорт оценочных средств контрольной точки № 1

В результате оценки осуществляется проверка следующих объектов:

Таблица 2

2. Форма текущего контроля и процедура проведения

Контрольная точка № 1 проводится по темам 5.1, 5.2, 5.3  («Бухгалтерский учет и аудит. Бухгалтерский баланс»,  «Бухгалтеры, ревизоры, аудиторы ») в форме лексико-грамматического теста согласно Технологической карте, утверждённой 13.11.12.  Тест включает в себя  2 варианта по 6 практических  заданий. Выполнение теста предполагает использование англо-русского и русско-английского словарей. На выполнение теста отводится 60 минут во время занятия. Свои  варианты ответов студенты заносят в бланки ответов (Приложение 1). Итоги работы оформляются в Протоколе текущего контроля (Приложение 2.)

3. Система и критерии оценок результатов текущей  аттестации

Каждый тест содержит 6 заданий. За каждое правильно выполненное задание ставится 10  баллов. Для успешного выполнения теста обучающимся необходимо набрать от 55-60 баллов.        

                                                                                                                                         Таблица 3

2.1. Комплект измерительных материалов текущего контроля

(Контрольная точка № 1)

I вариант

1) Прочитайте приведѐнные ниже тексты. Преобразуйте слова, напечатанные заглавными буквами в конце строк так, чтобы они грамматически соответствовали содержанию текста. Заполните пропуски полученными словами. 

Peter's mother was a very busy woman. She was out at work all day.         

When she came home she had to cook dinner for Peter and his dad.         

Peter always wanted a sweet alter his meal but he 1 .................................           NOT GET

 one because his mother never had time to make one.

Sometimes she remembered 2 .............................. a cake home.         BRING

Other times she forgot. "You 3 .....................         HAVE

just ......................... to do without," she told Peter then.

"Vernon's mum bakes cakes and biscuits every week,

" grumbled Peter. "I don’t care!" replied his mother.

"Vernon's mum doesn't have to go out to work". When Peter

visited his friend Vernon one evening,

Vernon 4 ............................ homemade apple pie.         EAT

He gave Peter a slice. It was delicious. "My mum 5 .....................         WORK

always ............................... ," complained Peter,

 "so she never makes us any sweets." The next evening, after school,

Peter took Vernon to his home where a surprise was waiting for them.

"What's that chocolate smell?" said Vernon as they entered the hall.

 A large chocolate cake 6............................... and left on the kitchen         BAKE

table together with a note: "I  7.............................. shopping.         GO

Back soon. Enjoy the cake! Mum". "Wow!" said Vernon,

between mouthfuls, "This is even better than Mum's apple pie!"

2) Образуйте прошедшую форму данных глаголов

Act, happen, admit, delay, apply, boil, escape, suffer, try, stop, repair, annoy

3) Раскройте скобки, ставя глагол в Past Simple /Past Continuous

1) When I gave them the sandwiches, they …………..(eat) them all

2) When I saw the rat, it………..(run) through the kitchen

3) when I walked in, I……………… (not recognize) you straight away

4) when she was living in Tokyo, she ………….(send) me an e-mail every week

5) she decided to go  walk faster because she …………..(get) cold

4) Выберите правильный ответ

1. While Tom______a book, Marhta______TV.

a) was reading, watched      c) was reading, was watching

b) read, watched                d) read, was watching

2.  We called our friends in London yesterday to tell them about the reunion that we______.

a) will plan                        c) plan

b) were planning                d) have planned

3.I feel terrible. I think I______to be sick.

a) will                               c) am going

b) go                                 d) will be going

5) Соотнесите английские слова с русскими эквивалентами

1.To work for a company / a person                   a)  Важный человек, ключевая фигура (персона)

2.To meet smb                                                    b)   Страна-производитель вина

3.To specialize in smth/in doing smth                c) Ездить из пригорода в город на работу

4.A wine-producing country                               d)   Специализироваться в чём-либо

5.A key person                                                    e)    Быть родом из

6.A business trip                                                  f) Возглавлять компанию (руководить проектом)

7. To run a company (a project…)                       g)  Конкурировать с кем-либо

8.To come from                                                    h)  Познакомиться с кем-либо

9.To commute from…to…                                   i)  Работать на компанию / человека

10. To compete with smb                                      j)     Командировка

6) Переведите с русского  на английский язык

1. Федеральная резервная система контролирует поступление денежных средств.

 2. Самое сильное оружие системы - дополнительные резервные обязательства

3. Если банк держит на руках 30 процентов фондов, он может давать ссуду из остальных 70 процентов.

 4. Когда Федеральная резервная система покупает правительственные ценные бумаги, поступление денег увеличивается.

5.Система использует эти методы для «тонкой настройки» экономики

2 вариант

1) Прочитайте приведѐнные ниже тексты. Преобразуйте слова, напечатанные заглавными буквами в конце строк так, чтобы они грамматически соответствовали содержанию текста. Заполните пропуски полученными словами. 

Jerry stared worriedly out of the window. He had been up studying         

most of the night and now his exam was about to start Even though he

had revised the same things again and again, he  wasn't at all sure  how

1  ......................................... he would be. It had been his decision to         SUCCEED

lake this  2  ................................  programming course, but that didn't         OPTION

mean he wasn't eager to pass. In fact, he wanted to get a  good  mark as

he had hopes of becoming a software 3............................ . This was         DESIGN

Jerry's golden opportunity but he felt his hand shaking as  he picked up

his pen to write  his name on the paper.  The  exam was  particularly

4............................. as he knew his future career might be at stake.        FRIGHT

He took a deep breath as he opened the exam paper that was handed to

him. This was the moment of  truth. Then he gave a   little  gasp  of

5.................................  .  He knew the answers  to all the questions;         BELIEF

all last night's revision had paid off. He was going to do just fine!

2) Образуйте прошедшую форму данных глаголов

Begin, fly, run, win, buy, give, spend, come, lose, take, put, feel, grow

3) Раскройте скобки, ставя глагол в правильное время

4) Выберите правильный ответ

1.  Mr Smith said he will call you back ____________ 4pm.

1. until
2. in
3. by
4. on

2.  The new report contained __________ important information?

1. many
2. another
3. an
4. a lot of

3.  His flight ____________ at 9am tomorrow.

1. is arriving
2. arrives
3. will be arriving
4. will arrive

5) Соотнесите английские слова с русскими эквивалентами

1.To make a phone call                              a) Навещать кого-либо

2. To make an arrangement                        b) Увеличивать(ся) издержки

3.To do activities                                        c)Назначить (договориться о) встречу

4.To have a flexitime                                  d)Заниматься разными видами деятельности

5.To communicate with smb                       e) Опыт в чём-либо

6.To make an appointment                          f)  Сделать звонок

7.To come to visit smb                                g) Уменьшать  риск

8.To decrease a risk                                     h) Договариваться

9.To increase costs                                       i)  Общаться с кем-либо

10.To look forward to doing smth                j)  Иметь гибкий (скользящий) график работы

11.An experience in smth/doing smth         k)   Ждать с нетерпением чего-либо

6. Переведите с русского на английский язык

1.Федеральная резервная система контролирует разнообразные финансовые учреждения и является «банком банкиров».

 2. Все национальные банки являются членами Федеральной резервной системы владеют ею совместно с правительством.

3. Банки - члены Федеральной резервной системы время от времени берут ссуды в местных резервных банках.

 4. Федеральная резервная система предоставляет финансовую поддержку и консультируетсвоих членов.

5. Банки-члены Федеральной резервной системы получают

дивиденды на капитал, которым владеют резервные банки

4. Бланк ответов

Бланк ответов студентов находится в Приложении 1.

5. Эталон ответов        

Вариант 1.

 1) 1. Didn’t get

      2. bringing

      3.had

     4. ate

     5. is working

     6. was baked

     7. went

2) Acted, happened, admitted, delayed, applied, boiled, escaped, suffered, tried, stopped, repaired, annoyed

3)   1.ate

      2. was running

      3. didn’t recognize

      4. sent

      5. got

4)   1. c

      2. d

      3. c

5) 1 – i, 2 – h, 3-d, 4-b, 5-a, 6-j, 7-f, 8-e, 9-c, 10-g

6) 1.The federal reserve system supervises receipt of money resources.

    2. The strongest weapon of system - additional reserve obligations

    3. If the bank holds on hands of 30 percent of funds, it can grant the loan from the others of 70  percent.

    4. When the Federal reserve system buys the governmental securities, receipt of money increases.

    5. The system uses these methods for «thin adjustment» economy

Вариант 2

1. 1 – successful, 2 – optional, 3 – designer, 4 - frightening

      2) Began, flew, ran, won, bought, gave, spent, came, lost, took, put, felt, grew

      3) 1- watched, 2- visited, 3 – met, 4 –did see, 5 – haven’t finished

      4) 1-a, 2 – a, 3 – a

      5) 1 – f, 2 – h, 3 – d, 4 – j, 5 – i, 6 – c, 7 – a, 8 – g, 9 – b, 10 – k, 11 – e

     6) 1.The federal reserve system supervises various financial institutions and is «bank of bankers».

          2. All national banks are members of Federal reserve system own it together with the government.

          3. Banks - members of Federal reserve system take from time to time loans in local reserve banks.

          4. The federal reserve system gives financial support and advises the members.

          5. Banks-members of Federal reserve system receive. Dividends on the capital which reserve banks own

        6. Протокол результатов текущего контроля

Протокол результатов текущего контроля находится в Приложении 2.

2.2. Комплект измерительных материалов текущего контроля

(Контрольная точка 2)

1.  Паспорт оценочных средств контрольной точки № 2

В результате оценки осуществляется проверка следующих объектов:

Таблица 5

2. Форма текущего контроля и процедура проведения

Контрольная точка № 2 проводится по  темам 5.4 – 5.5 «Банковские услуги.Безличные предложения. Конструкции с there is/there are, «Налоговая система   Великобритании. Словообразование») в форме проверочного теста согласно Технологической карте, утверждённой 14.12.12.  Проверочный тест состоит из 2-х вариантов, включает в себя 3 блока заданий в каждом блоке по 10 субзаданий лексико-грамматического характера. На выполнение теста отводится 60 минут. При выполнении заданий студентам разрешается пользоваться словарём.

Свои  варианты ответов студенты заносят в бланки ответов (Приложение 3). Итоги проверочного теста  оформляются в протокол результатов текущего контроля (Приложение 4).

3. Система и критерии оценок результатов текущей  аттестации

Субзадания проверочного теста состоят из 30 заданий, за каждое правильно выполненное  задание, соответствующее эталону, студент получает 2 балла. Для успешного написания проверочного теста  обучающимся необходимо набрать 60 баллов

 Таблица 6

4. Пакет заданий

1вариант

1. Выберите правильный вариант ответа

    1. The north-east of England was famous for ……… shipbuilding industry.

                a) his                    b) its               c) her

     2. A man can leave …………… job and look for another one that suits him.

                a) his                    b) your               c) her

     3. Some farm workers get most of …….. work in summer.

                a) its                    b) their              c) her

      4. She explain how she had lost ………………job.

                a) my                    b) your              c) her

      5. A nation’s wealth depended on …………….. owning precious metals.

               a) its                    b) my              c) their

      6. Merchants were people who made …………… money through the buying and  

           selling goods.

               a) his                    b) your              c) their

      7. When you have collected the evidence, you are ready to test ……….. theory.

               a) -----                  b) your              c) its

       8. Each good has ………… own utility value for the consumer.

               a) their                 b) its                  c) my

       9. The price of goods is not always the same as ……….. real cost.

               a) their                   b) its                  c) my

        10.Consumers want satisfaction from …………………….. resources ( time and

      money).

               a) her                     b) its                 c) their

2. Выберите подходящее  по смыслу слово

Dear Mr Jacobs,

Thank you very much for your letter (1)______ 5 March. (2)__________ answer to your request, we have (3)_____ in enclosing our latest (4)________ and price list.

I would like to (5) __________your attention to the special offers. These products are available at a reduced price for a limited time only. If you would like any (6)__________ information, please get in (7)______with me. I look (8)_________ to hearing from you.

Yours (9)______ ,

Howard Johnson

Sales Manager

(10)  _______:catalogue, price list, special offers supplement.

3) Выберите нужную форму глагола в пассивном залоге:

      1. Payment  …………….   yesterday.

   a) is received             b)  was received             c) received  

      2. The company’s annual accounts  …………….. by the Chief Accountant.

    a) is prepared            b) are prepared                c)  prepare  

      3. The agent  ……………. by the company last week.

               a)  was accredited      b)  were accredited           c) accredited  

      4. The accumulated profit  ……………… forward to next year today.

               a) has been carried     b) have been carried         c) was carried

      5. Our budget  …………………… already.

                a) have been cut            b) has been cut                c) were cut  

      6. Efforts  ………………..  to reduce the prices by 10% now.

                 a) are being made          b) were being made           c) is being made

7. Nowadays all the clients of the bank  ……………… for a financial advisory

     service.

                 a) are provided                b) were provided               c) provided

      8. The shares  ……………..  on the American Stock Exchange next week.  

                  a) will be floated               b) were floated               c) is being floated  

      9. Soon the financial results  …………………….  at the annual general meeting.

                   a) will be announced         b) will announce      c) announce  

     10. The shipment may  ………………. .

                   a) be delayed                       b) was delayed               c)  were delayed

Вариант 2

1. Выберите правильный вариант ответа

1. The tourist office has ……….. about hotel accommodation.

            a) information             b) informations

2. No news ………….. good news.

              a) is                              b) are

3. Money ………….. the world go round.

                     a) make                         b) makes

4. Economics  ………… my favourite subject at the Institute.

                a) is                              b) are

   5. What  …………  the government going to do about the problem of homelessness.

                a) is                              b) are

6.There  ………….. $ 30 in my wallet, but now it’s gone.

                a) was                           b) were

7.  How much  ……………  jeans?

                a) is this                        b) are these

8. Have  ……………  arrived yet?

                 a) businessmen             b) a businessman

9.  Many students get  ……………  at colleges and universities.

               a) knowledge                b) knowledges

  10. Cash   ………….  money in the form of banknotes and coins.

                  a) are                             b) is  

2.  Выберите подходящее  по смыслу слово

3. Выберите нужную форму глагола to be:

1. There   ………..  five people in my family.

         a) are                  b) is

2. ……….  there  much mail on the desk ?

          a) are                  b) is

3. There  …………  no contracts on the desk.

           a) are                  b) is

4. There  ……………  much new equipment at the plant.

                     a) are                  b) is

5. There  ………… a big rise in the cost of living.

           a) has been         b) have been

6. ……………  there  a flight to Paris this evening?

                      a) are                  b) is

 7. There  …………  nobody in the office.

                      a) are                  b) is

8. There  ………….. a lot of people in the shops.

             a) were              b) was

9. The manager of the company is leaving, so there  ……….. a new manager soon.

             a) will be             b) is

10.  There  ………… 5, 000 employees in our company.

                        a) are                  b) is

5. Бланк ответов

Бланк ответов студентов находится в Приложении 3.

6.Эталон ответов

1 вариант

1. 1-b, 2-a, 3-b, 4-c, 5-a, 6-c, 7-c, 8-b, 9-b,10-c

2. 1-from

2 – in

3- delight

4 –catalogue

5 – draw

6 – further

7 – touch

8 – forward

9 – faithfully

10 - enclosed

3. 1 – b, 2 – b, 3 – a, 4 – a, 5 – b, 6 – a, 7 – a, 8 – a, 9 – a, 10 - a

2 вариант

1. 1 – a, 2 – a, 3 – b, 4 – a, 5 – a, 6 – a, 7 – b, 8 – b, 9 – b, 10 – b
2. 1 – do you think you could

2 – I am sorry but

3 – if you need any help?

4 – I’d prefer to do it myself

5 – that’s very kind of you

6 – do you mind if

7 – sure, go ahead

8 – I think I can manage

9 – I am afraid you can’t

10 – do you think I could

7. Протокол результатов текущего контроля

        Протокол результатов текущего контроля находится в Приложении 4.

Комплект измерительных материалов промежуточного контроля

(2 курс)

1.  Паспорт оценочных средств промежуточного контроля

В результате оценки осуществляется проверка следующих объектов:

Таблица 10

2. Форма промежуточного контроля и процедура проведения

Формой промежуточной аттестации по дисциплине  согласно учебному плану является дифференцированный зачёт. На зачёт выносятся лексические и грамматические темы, изученные в рамках данного семестра. Каждому студенту необходимо дать ответ на  теоретический вопрос, касающийся знания правил, и перевести текст профессиональной направленности, выполнить задания, данные к нему. При переводе текста студентам разрешается пользоваться словарём. На подготовку ответа отводится 20 минут: 10 минут на практическое задание и 10 минут на  теоретическое задание.  Бланки ответов студентов не предусмотрены, так как студент отвечает устно. Итоги зачёта  оформляются в протокол результатов промежуточного  контроля (приложение 4)

3.Система и критерии оценок результатов промежуточной  аттестации

На зачёт выносятся лексические и грамматические темы, изученные в рамках 1-2 семестров. Каждому студенту необходимо дать ответ на  теоретический вопрос, касающийся знания правил, и перевести текст профессиональной направленности, выполнить задания, данные к нему. При переводе текста студентам разрешается пользоваться словарём.

Оценивание производится по традиционной шкале: отлично (5),  хорошо  (4), удовлетворительно  (3),  неудовлетворительно (2)

            Отлично – теоретическое содержание учебного материала освоено студентом в  полном объеме, без пробелов, необходимые практические навыки в основном сформированы, однако они могут быть недостаточными;перевод текста и задания к нему выполнены, хотя некоторые ответы могут содержать лишь незначительные ошибки; качество выполнения оценено числом баллов, близким к максимальному,  

Хорошо - теоретическое содержание учебного материала освоено студентом в  полном объеме, однако в процессе ответа наблюдаются ошибки, в ходе выполнения практических заданий имеются незначительные грамматические погрешности, но в целом практические навыки сформирован; перевод текста и задания к нему выполнены, хотя некоторые ответы могут содержать лишь незначительные ошибки;  

Удовлетворительно - теоретическое содержание материала освоено частично, необходимые практические навыки работы  с текстом не сформированы, большинство заданий не выполнено, либо качество их выполнения очень низкое;

Условно неудовлетворительно - большинство заданий не выполнено, при дополнительной самостоятельной работе над материалом курса возможно повышение качества выполнения учебных заданий.

4. Пакет заданий

4.1. Теоретические задания (2 курс)

1. Текст задания: Понятие «интернационализмы». Основные способы словообразования в английском языке

2.Текст задания: Сложное подлежащее. Сложное дополнение (Complex Subject, complex object)

 3.Текст задания: Понятие аналога и эквивалента. Префиксальный и суффиксальный способы словообразования

4. Текст задания: Отглагольные существительные.

5. Текст задания: Союзы. Случаи употребления

6. Текст задания: Парадигма личных местоимений

7. Текст задания: Глаголы, не использующиеся в системе времен Continuous

8. Текст задания: Настоящее продолженное время Present Continuous.

9. Текст задания: Present Perfect Continuous. Случаи употребления

10. Текст задания: Употребление модальных глаголов  should/must

11. Текст задания: Согласование времен в английском языке. Sequence of Tenses

12. Текст задания: Повелительное наконение в английском языке

13. Текст задания: Значение метоимений any, some

14. Текст задания: Понятие залога в английском языке. Действительный залог

15. Текст задания: Порядок слов в английском предложении

4.2. Практические задания (2 курс)

Прочитать один из текстов профессиональной направленности и перевести его на русский язык. Ответить на вопросы, данные к тексту

Условия выполнения задания

1. Место выполнения задания: в учебной аудитории во время зачётного занятия.

2. Максимальное время выполнения задания: 20 минут.

3. Вы можете воспользоваться словарём при переводе текста.

ПРАКТИЧЕСКОЕ ЗАДАНИЕ  № 1

MONEY

 The work which people undertake provides them with money. People buy essential commodities with money. All values in the economic system are measured in terms of money. Our goods and services are sold for money, and that money is in its turn exchanged for other goods and services. Coins are adequate for small transactions, while paper notes are used for general business. Originally, a valuable Metal (gold, silver or copper) served as a constant store of value, and even today the American dollar is technically backed by the store of gold which the US government maintains. Because gold has been universally regarded as a very valuable metal, national currencies were for many years judged in terms of the so called "gold standard". Nowadays national currencies are considered to be as strong as the national economies which support them.  The value of money is basically its value as a medium of exchange or as economists put it, its “purchasing power”. This purchasing power is dependent on supply and demand. The demand of money is reckonable as the quantity needed to effect business transactions. The demand for money is related to the rapidity with which the business is done. The supply of money is the actual amount in notes and coins available for business purposes. If too much money is available, its value decreases. This condition is known as “inflation”.

1.What is money used for?

2. Which value does money have?

3. What is inflation?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 2

FUNCTIONS OF MONEY

 People accept money in exchange for goods and services. But the role of money depends on the state of development of an economy. Money has become an essential element of economies based on the division of labour, in which individuals have specialized in certain activities and enterprises have focused on manufacturing specific goods and rendering specific services. In order to make transactions as simple and efficient as possible, the introduction of a generally accepted medium of exchange suggested itself.

 Money perform the function of a medium of exchange or means of payment with goods being exchanged for money and money for goods. At the same time it also acts as a unit of account.

 Money is a store of value, as part of an individual's income may be set aside for future consumption.

 These three functions of money - medium of exchange, unit of account and store of value - can only be fulfilled if there is great confidence in its stability of value. Safeguarding monetary stability is the primacy task of the central banks all over the world. Moreover, the central bank has the function of regulating the money supply in order to guarantee a smooth functioning of the monetary system.

1.What do people accept as  money?

3. What are three main functions of money?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 3

Оrganisation of the european system of central banks (escb)

The ESCB is composed of the European Central Bank (ECB) and the national central banks (NCBs) of the European Union member states. In accordance with the ESCB Statute, the primary of the ESCB is to maintain the price stability.

The basic tasks to be carried out by the ESCB are:

· to define and implement the monetary policy;

· to conduct foreign exchange operations;

· to hold and manage the official foreign reserves of the Member States;

And  to promote the smooth operation of payment systems.

In addition, the ESCB contributes to the smooth conduct of policies relating to supervision of credit institutions and the stability of the financial system. It also has an advisory role on matters which fall within its field of competence. Finally, in order to undertake the tasks the ESCB, the ECB shall collect the necessary statistical information.

1.Define the notion ESCB

2.What is the Russian national currency?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 4

A financial audit is the examination of financial records and reports of a company or organisation, in order to verify that the figures in the financial reports are relevant, accurate, and complete. The general focus is to ensure the reported financial statements fairly represent a company's stated condition for the firm's stakeholders. These stakeholders will be interested parties, such as stockholders, employees, regulators, and the like.Doing a financial audit is called the "attest" function. The general purpose is for an independent party (the CPA firm) to provide written assurance (the audit report) that financial reports are "fairly presented in conformity with generally accepted accounting principles". Because of major accounting scandals (failure by CPA firms to detect widespread fraud), assessing internal control procedures has increased in magnitude as a part of financial audits.Financial audits are typically done by external auditors (accountancy firms). Many organizations, including most very large organizations, also employ or hire internal auditors, who do not attest to financial reports. Internal auditors often assist external auditors, and, in theory, since both do internal control work, their efforts should be coordinated.

1.What is a financial audit?

2.What is the general purpose of audit?

3.Who typically does financial audits?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 5

Their first appearance was probably in Asia in the 7th century BC. And whether these coins were used as money in the modern sense has also been questioned. To determine the earliest use of money, we need to define what we mean by money. We will return to this issue shortly. But with any reasonable definition the first use of money is as old as human civilization. The early Persians deposited their grain in state or church granaries. The receipts of deposit were then used as methods of payment in the economies. Thus, banks were invented before coins. Ancient Egypt had a similar system, but instead of receipts they used orders of withdrawal – thus making their system very close to that of modern checks. In fact, during Alexander the Great’s period, the granaries were linked together, making checks in the 3rd century BC more convenient than British checks in the 1980s.  However, money is older than written history. Recent anthropological and linguistic research indicates that not only is money very old, but it’s origin has little to do with trading, thus contradicting another common myth. Rather, money was first used in a social setting. Probably at first as a method of punishment.  

1.Are the concepts of money and coinage the same?

2.How old is the first money?

3.What did early Stone Age men use as money?

4.Where and when did the first bank notes appear?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 6

 An essential characteristic of capitalism is the institution of rule of law in establishing and protecting private property, including, most notably, private ownership of the means of production. Private property was embraced in some earlier systems legal systems such as in ancient Rome, but protection of these rights was sometimes difficult, especially since Rome had no police. Such and other earlier system often forced the weak to accept the leadership of a strong patron or lord and pay him for protection. It has been argued that a strong formal property and legal system made possible a) greater independence; b) clear and provable protected ownership; c) the standardization and integration of property rules and property information in the country as a whole; d) increased trust arising from a greater certainty of punishment for cheating in economic transactions; e) more formal and complex written statements of ownership that permitted the easier assumption of shared risk and ownership in companies, and the insurance of risk; f) greater availability of loans for new projects, since more things could be used as collateral for the loans; g) easier and more reliable information regarding such things as credit history and the worth of assets; h) an increased standardization and transferability of statements documenting the ownership of property, which paved the way for structures such as national markets for companies and the easy transportation of property through complex networks of individuals and other entities. All of these things enhanced economic growth.

1.What is an important feature of capitalism?

2.Is capitalism the only system embracing private property?

3.Give your definition to the term “intellectual property”.

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 7

One of the primary objectives in a social system in which commerce and property have a central role is to promote the growth of capital. The standard measures of growth are Gross Domestic Product or GDP, capacity utilization, and 'standard of living'. The ability of capitalist economies to increase and improve their stock of capital was central to the argument which Adam Smith advanced for a free market setting production, price and resource allocation. It has been argued that GDP per capita was essentially flat until the industrial revolution and the emergence of the capitalist economy, and that it has since increased rapidly in capitalist countries. It has also been argued that a higher GDP per capita promotes a higher standard of living, including the adequate or improved availability of food, housing, clothing, health care, reduced working hours and freedom from work for children and the elderly. These are reduced or unavailable if the GDP per capita is too low, so that most people are living a marginal existence. Economic growth is, however, not universally viewed as an unequivocal good. The downside of such growth is referred to by economists as the 'externalization of costs'. Among other things, these effects include pollution, the disruption of traditional living patterns and cultures, the spread of pathogens, wars over resources or market access, and the creation of underclasses.

1.What are the standard measures of economic growth?

2.What are the side effects of economic growth?

3.What did the recent natural disasters prove?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 8

Competition

All businesses produce goods and services and seek profits. And they all compete with other businesses in doing so.-Competition is universal in the world of business. Businesses do not compete only in selling things. They compete for labour, capital, and natural resources. If a business is going to survive in the face of competition, it needs a constant flow of new ideas. It needs managers who are good at developing new products, finding new ways to reduce costs, and thinking of new ways to make products attractive to consumers.In the 1960s Xerox had a virtual monopoly on producing copying machines because the company had major patents. Rivals like Kodak, Canon, and 3M spent huge amounts of money on getting new patents. They succeeded in obtaining new patents, and now Xerox is just one among many competitors in the copier market.

1. What do all businesses produce?

2. What is competition?

3. What does a businessman need to develop new products?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 9

Supply and Demand

 The backbone of any economy are producers. They are represented by enterprises or firms. The aim of producers is to supply goods and services, seek profits, and compete successfully with one another. To  create the goods and services they sell, producers transform inputs into outputs. Three factors of production are needed to make goods and services. They are labour, capital, and natural resources. Every economy faces the problem of what, how and for whom to produce. In market economies the problem is solved by the market thanks to the law of supply and demand. The law states that the imbalances in the market between the quantity of the goods that buyers want to purchase and the quantity that producers want to sell tend to be corrected by changes in prices. Other things being equal1, people tend to increase their purchases of a good or service when its price goes down, and to cut back on purchases when prices go up.Producers tend to respond to a rise in price by increasing their output. Together, changes in supply and demand act to correct temporary shortages or surpluses. When there is a shortage, producers see a chance to increase the supply and to make an extra profit. Whenever people who are willing to sell a commodity contact people willing to buy it, a market for that commodity is created. In a perfect market, buyers and sellers are numerous and competition is completely free. In some markets there may only be one seller or a very limited number of sellers to offer goods and services. Such a situation is called a "monopoly".

1. What is the backbone of economy?

2. What are three main factord of production?

3. What is the monopoly?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 10

The Nation's Economy

The economy of the country is like a machine which provides us with things we need, i.e. goods and services. The economy creates the wealth of the country. The better it works the better off are the people.

The government through its economic policy plays an important role in the control of the economy machine. The major branches of economic policy are fiscal and monetary policies. Fiscal policy is concerned with taxes and government spending activities. Monetary policy is concerned with controlling the supply of money and credit.

A nation's economy can be divided into three sectors of activity. The primary sector deals with extraction of minerals, agriculture, fishing, and forestry. Processing of the primary sector materials and production of manufactured goods is the field of the manufacturing sector. The service sector provides services of various kinds such as transportation, distribution, catering as well as financial services and tourism. The role of the manufacturing sector in the advanced industrialised countries is decreasing while the service sector is becoming more important.

1. What does economy create?

2. Which role does the government play?

3. Wich sector deals with agriculture?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 11

"In God we trust, all others we audit". This quote sums up a basic viewpoint of some professionals towards auditing. Auditing has existed in one form or another since ancient times. Records show that auditing activity was part of early life in Babylonia, China, Greece, and Rome. One ancient meaning for the word "auditor" was a ''hearer or listener". In Rome, auditors heard transactions as they took place. They observed the events as they happened and were able to recount the responsibilities and obligations to which each party was bound. Modern auditing, as defined by the American Accounting Association, is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users. An examination of the definition of auditing reveals that there are three key aspects of the definition. First, auditing is not an activity which can be performed in a haphazard manner, it is a systematic process based on logic and reasoning.

Second, during an examination of financial statements the auditor objectively obtains and evaluates evidence regarding assertions about economic actions and events embodied in the financial statements to ascertain the degree of correspondence between those assertions and established criteria. In the audit of financial statements prepared by a company, the established criteria are generally accepted accounting principles (GAAP). That is, the financial statements must be prepared in accordance with GAAP. Consequently, the auditor must obtain and evaluate evidence to determine whether the assertions (the elements of the financial statements) meet the established criteria (GAAP).

1.What did auditors do in the ancient Rome?

2.What is the essence of the modern auditing?

3.What are the three key aspects of the definition of auditing?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 12

Franchise

What is a franchise? A franchise is a right granted to an individual or group to market a company's goods or services within a certain territory or location. Some examples of today's popular franchises are McDonald's, Subway, Domino's Pizza, and the UPS Store. There are many different types of franchises. Many people associate only fast food businesses with franchising. In fact, there are over 120 different types of franchise businesses available today, including automotive, cleaning & maintenance, health & fitness, financial services, and pet-related franchises, just to name a few. If you are thinking about buying into a franchise system, it is important that you understand exactly how franchising works, what fees are involved, and what is expected of you from the franchise company. An individual who purchases and runs a franchise is called a "franchisee." The franchisee purchases a franchise from the "franchisor." The franchisee must follow certain rules and guidelines already established by the franchisor, and in most cases the franchisee must pay an ongoing franchise royalty fee, as well as an up-front, one-time franchise fee to the franchisor. Franchising has become one of the most popular ways of doing business in today's marketplace. In most states you cannot drive three blocks without seeing a nationally recognized franchise company.

1.What is the franchisee?

2. How many types of franchise business?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 13

The pursuit and realization of profit is an essential characteristic of capitalism. Profit is derived by selling a product for more than the cost required to produce or acquire it. Some consider the pursuit of profit to be the essence of capitalism. Sociologist and economist, Max Weber, says that "capitalism is identical with the pursuit of profit, and forever renewed profit, by means of conscious, rational, capitalistic enterprise". However, it is not a unique characteristic for capitalism, some practiced profitable barter and monetary profit has been known since antiquity. Opponents of capitalism often protest that private owners of capital do not remunerate laborers the full value of their production but keep a portion as profit, claiming this to be exploitative. However, defenders of capitalism argue that when a worker is paid the wage for which he agreed to work, there is no exploitation, especially in a free market where no one else is making an offer more desirable to the worker; that "the full value of a worker's production" is based on his work, not on how much profit is created, something that depends almost entirely on factors that are independent of the worker's performance; that profit is a critical measure of how much value is created by the production process; that the private owners are the ones who should decide how much of the profit is to be used to increase the compensation of the workers (which they often do, as bonuses); and that profit provides the capital for further growth and innovation.

Read and answer the following questions

1.How can profit be derived?

2.Is the pursuit of profits a unique characteristic of capitalism?

3.What do defenders of capitalism think the value of a worker's production is based on?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 14

Since individuals typically earn their incomes from working for companies whose requirements are constantly changing, it is quite possible that at any given time not all members of a country's potential work force will be able to find an employer that needs their labor. This would be less problematic in an economy in which such individuals had unlimited access to resources such as land in order to provide for themselves, but when the ownership of the bulk of its productive capacity resides in relatively few hands, most individuals will be dependent on employment for their economic well-being. It is typical for true capitalist economies to have rates of unemployment that fluctuate between 3% and 15%. Some economists have used the term "natural rate of unemployment" to describe this phenomenon.

Depressed or stagnant economies have been known to reach unemployment rates as high as 30%, while events such as military mobilization (a good example is that of World War II) have resulted in just 1-2% unemployment, a level that is often termed "full employment". Typical unemployment rates in Western economies range between 5% and 10%. Some economists consider that a certain level of unemployment is necessary for the proper functioning of capitalist economies.

1. What is the natural rate of unemployment?

2. What sort of events can lead to full employment?

3. How can minimum wage laws affect unemployment rates?

ПРАКТИЧЕСКОЕ ЗАДАНИЕ № 15

Economics (from the Greek "household management") is a social science that studies the production, distribution, trade and consumption of goods and services.

Economics, which focuses on measurable variables, is broadly divided into two main branches: microeconomics, which deals with individual agents, such as households and businesses, and macroeconomics, which considers the economy as a whole, in which case it considers aggregate supply and demand for money, capital and commodities. Aspects receiving particular attention in economics are resource allocation, production, distribution, trade, and competition. Economic logic is increasingly applied to any problem that involves choice under scarcity or determining economic value. Mainstream economics focuses on how prices reflect supply and demand, and uses equations to predict consequences of decisions. The fundamental assumption underlying traditional economic theory is the utility-maximizing rule.

1.What is the definition of economics?

2.What are the two main branches of economics?

3.Which aspects receive particular attention in economics?

ПРИЛОЖЕНИЕ 1

Бланк ответов контрольных точек №1

Группа ________         Курс _______                      Дата_________________

Дисциплина ____________________________________________________

Специальность __________________________________________________

ФИО Студента __________________________________________________

Вариант № _____

Впиши  свой ответ:

        ПРИЛОЖЕНИЕ 2

Протокол результатов текущего контроля контрольных точек №1

Группа ________         Курс _______                      Дата_________________

Дисциплина ____________________________________________________

Специальность __________________________________________________

Вид контроля ___________________________________________________

Раздел, темы __________________________________________________________________________________________________________________________________________________________

Преподаватель ____________________

ПРИЛОЖЕНИЕ 3

Бланк ответов  контрольных точек  №2,

Группа ________         Курс _______                      Дата_________________

Дисциплина ____________________________________________________

Специальность __________________________________________________

ФИО Студента __________________________________________________

Вариант № _____

ПРИЛОЖЕНИЕ 4

Протокол результатов текущего контроля контрольных точек №2.

Группа ________         Курс _______                      Дата_________________

Дисциплина ____________________________________________________

Специальность __________________________________________________

Вид контроля ___________________________________________________

Раздел, темы __________________________________________________________________________________________________________________________________________________________

Результаты:                                                                                                                Успеваемость:

«отлично» ________________                                           общая ___%      

«хорошо» _________________                                          качественная ________%

«удовлетворительно»_______

«неудовлетворительно»____

                                                                                           Преподаватель__________________________

        ПРИЛОЖЕНИЕ 5

Протокол результатов промежуточного  контроля

МИНИСТЕРСТВО ОБРАЗОВАНИЯ ОМСКОЙ ОБЛАСТИ

бюджетное образовательное учреждение Омской области

среднего профессионального образования

«Омский автотранспортный колледж»

ЗАЧЕТНАЯ ВЕДОМОСТЬ

Учебная дисциплина: ________________________________________

Преподаватель: __________________________________________

                                                                Группа: _____________

Дата проведения зачета _______________

Результаты:                                                                                            Успеваемость:

«отлично» ________________                                           общая ________%      

«хорошо» ________________                                            качественная ________%

«удовлетворительно»_______

«неудовлетворительно»_____

   Преподаватель______________