S5: English

Key Unit Competence: To use language learnt in the context of role of an
                                                accountant in the development of the country.

Introductory activity

Picture observation and interpretation

While interpreting these pictures, answer the following questions:

1. Explain the role of an accountant in the community.
2. Do you think you need millions of money to start a business?
     Discuss
3. Do we study accountant to be employed, or to be entrepreneurs?

2.1 Talking about qualities of a good accountant

2.1.1 Learning activities: Reading and text analysis

Activity 1

Reading comprehension
Read the following questions and answer the questions that follow.

A good accountant
Accounting is the system that measures business activities, process
information into reports, and communicates these findings to decision
makers. Decision makers normally base their decision on accounting
reports. The documents that report on an individual’s or organization’s
business in monetary amounts are known as financial statements. Because
of this, accounting is often called the language of business or better still the
language of financial decisions. The better we understand the language,
the better we can manage the financial aspects of living.

Is our business making profit? Are sales strong enough to expand our
production capacity? Can we allocate some of the profit to a new instrument
project? The most intelligent answers to business questions like these are
based on accounting information. Decision makers use the accounting
information to develop sound business plans. The user and uses of accounting
information vary. The users include individuals, business, investors and
creditors, financial analysts, employees and labor union, taxing authorities
and other users. Business managers use the accounting information to set
goals for their organizations, to evaluate their progress towards these goals
and take corrective action if necessary. Potential investors use the financial
statement to evaluate what return they can reasonably expect on their
investment. Potential enders use the accounting information to determine the
borrower’s ability to meet the scheduled payments. Financial analysts use
the accounting information to advise their clients, or employers about various
instrument alternatives. Employees and labor unions use the accounting
information to evaluate salary and fringe benefit packages.

(Adopted from Accounting (2nd edition) by Horngren & Harrison, p 2-4)

Comprehension questions
1. What is the topic of the passage?
2. Why is accounting called the language of financial decisions?
3. What do the potential investors use to evaluate the return they expect on
    their investment?
4. What does accounting mean to potential investor?
5. List the things accounting does!

Activity 2

Reading comprehension
Read the following questions and answer the questions that follow.

How to be a good accountant in the future
To investigate and come up with clear responses of professional
accountants in various work settings, many things have developed relating
to book keepers and their job. Many companies have lost money in unclear
circumstances and this has caused many companies to loose trust in many
accountants. However, it is unclear whether the mistakes and problems that
many companies face emanate from the errors and unethical behaviors of
accountants. For this reasons, it is good to find out what makes or breaks an
accounting reputations.

Approach or method

This research will employ the use of questionnaires, samples survey as
source of information concerning the ethical standards of accountants. This
will answer the questions concerning their future accounting profession
improvement. The proposed literature will base on the factors behind a good
accounting job and the negatives associated with it; it will give the significance
of the investigation to the upcoming of bookkeeping professionals.

Several businesses have lost cash in the course and the reason of the basis
of the problem is uncertain, which has stained the reputation of several
businesses. As a result, big and small companies are losing out in terms
of business performance and profit making. The blunders leading to the
deprived performance are alleged to be caused by bookkeeping specialists.

In some cases, mistakes have been associated with the management as
a whole, this is because the organization is involved in the decisions that
influence the working of the auditors. In either way, what the accountants
do affects the management and in reverse, the decisions made by the
management influences accounting behaviors. This means that there is a
number of issues revolving around the same issue of why many organizations
have lost trust in accountants as professionals. For this reason, there is need
to carry out an extensive research on the issues surrounding accounting as
a field of professionalism.

Before looking at that, there are some important facts about accounting;
this will form the footing about bookkeeping and certified public auditors in
particular. According to studies, it is through accounting that mechanisms
that provide data, which is a crucial concerning the financial status of an
organization in relation to business matters. The information found through
this way is essential for investors because it gives critical details, which could
be used as the determining factors in line with the decisions the investors
have to make before investing.

It may also help in determining whether the investors could opt not to invest in
the organization, as the financial information may not be appealing to them.
This will be viewed in terms of return on investments that the organization
may receive after the investments. Regarding a good image of a corporate,
moral or ethical and expert bookkeeping, comprises a clear image of a
corporate financially.

Comprehension questions
1. Discuss the reason why it´s good to find out what makes or breaks an
accounting reputation?
2. Big and small companies are losing out in terms of business performance
and profit making. Explain how, with reference to the text above.
3. Discuss the characteristics of a good accountant.

2.1.2 Application activities: Vocabulary and composition writing

A. Vocabulary

Activity 1

Use the following words and expressions to make your own sentences.
a) Monetary amounts
b) Financial statements
c) Profit
d) Project
e) Investors
f) Creditors
g) Tax
h) Investment
i) Clients
j) Financial analysis

Activity 2

Write the meaning of the following words and expressions:
a) Financial status
b) Bookkeeping
c) Professional
d) Trust
e) Emanate
f) Ethical
g) Unethical
h) Business
i) Auditors

2.2 Describing the roles and responsibilities of an accountant

2.2.1 Learning activities: Reading and text analysis

Activity 1

Reading comprehension

Read the following questions and answer the questions that follow.

Ethical Behavior
The idea of a personal God is an anthropological concept which cannot be
taken seriously. Also we cannot imagine some will or goal outside the human
sphere... Science has been charged with undermining morality, but the charge
is unjust. A man’s ethical behavior should be based effectually on sympathy,
education, social ties and needs; no religious basis is necessary. Man would
indeed be in a poor way if he had to be restrained by fear of punishment and
hope of reward after death. Ethical behavior is doing the right thing when no
one else is watching.

If you don’t have integrity, you have nothing. You can’t buy it. You can have
all the money in the world, but if you are not a moral and ethical person, you
really have nothing. Admire and emulate ethical behavior wherever you find
it.

You cannot have harmony without a commitment to ethical behavior. Ethical
behavior protects us from many problems the same way the fence keeps out
the goats that will eat all the young shoots in your garden. No responsibility
of government is more fundamental than the responsibility of maintaining
the highest standard of ethical behavior for those who conduct the public
business.

A man’s ethical behavior should be based effectually on sympathy, education,
and social ties and needs; no religious basis is necessary. Man would indeed
be in a poor way if he had to be restrained by fear of punishment and hope
of reward after death.

Where there is no trust, respect and ethical behavior, it is difficult for the young
to learn and for the old to maintain good conduct of people in the community.
The man of character, sensitive to the meaning of what he is doing, will know
how to discover the ethical paths in the maze of possible behavior.

Since belief determines behavior, doesn’t it make sense that we should be
teaching ethical, moral values in every home and in every school in Rwanda?
A country should be defended not by arms, but by ethical behavior.

Adapted from: (Albert Einstein, 2019)

Comprehension questions
1. What is ethical behavior?
2. According to the passage above, a man’s ethical behavior should be based
     effectually on four things. What are they?
3. What do you have if you don’t have integrity?
4. What is the most fundamental responsibility of the government?
5. According to the text above, what should we use to defend our country?

2.2.2 Application activities: Vocabulary and discussion

A. Vocabulary

Activity 1

Match words and expressions in column A with their meaning in column B.

B. Discussion question

Activity 2

Belief determines behavior.
Discuss this statement with reference to the text above.

2.3 Describing the impact of accountancy in an institution.
2.3.1 Learning activities: Reading and text analysis

Activity 1

Reading comprehension
Read the following questions and answer the questions that follow.

Job Hunting

Job-hunting today is a difficult process. Not only do you have to take the
time out to look for a job, you also have to see which job is right for you.
The process might seem so easy, but it is not. Job-hunting requires good
planning. The process of job hunting today consist of good brainstorming of
the important things you are looking for in a job, finding the jobs, researching
and making the final decisions on which job is the best one to go to for the
interview. Depending on your job field and your requirements, you first need
to find different companies that meet those requirements. For example, if one
is interested in an accounting job, they have to find a company that has an
opening for an accountant. Different companies have different criteria: salary,
job environment, dress code, employees, location, and job description.
Everyone has his or her own preferences when it comes to satisfaction.

The process of job hunting first consists of brainstorming what one is looking
for in a job. Brainstorming consists of making a list, a web, or short paragraph
of what you are looking for in a job. The brainstorm will have different criteria:
expected salary, job description, job environment, location, and other
important things one must have for a job.

After brainstorming, finding jobs is the next step. Newspapers and on-line
web sites are great resources to start out with. This actually takes the longest
time out of the whole job-hunting process. After brainstorming on location,
and job description, this should speed up your findings. After finding out
several jobs that interests you, researching for the job is the next process.

Researching the jobs, you have selected is the most important process. If the
company has a website, go to their website and find out more about what the
company is about and what they offer. You can also call the company and
ask if they can send a pamphlet or a brochure, if they have one. This can give
you an idea of what the company is like.

To define, job seeking or job hunting is the act of looking for employment,
due to the number of unemployment or discontent with a current position.
Immediate goal of job seeking is usually to obtain a job interview with an
employer which may lead to getting hired. The job hunter or seeker typically
first looks for job vacancies or employment opportunities. Some of common
methods of job hunting are finding a job through a friend or an extended
business network, personal network, or online social network service, using

an employment website, looking through the classifieds in newspapers and
going to a job fair. One can also go and hand out a Curriculum Vitae to
prospective employers. Another recommended method of job hunting is cold
calling or emailing companies that one desires to work for and inquire to
whether there are any job vacancies.

Adapted from: (Job Hunting, 2021)

A. Comprehension questions
1) What is job seeking or job hunting?
2) What is the immediate goal of job seeking?
3) Different companies have different criteria. Mention some of them.
4) Mention some criteria of brainstorming.

2.3.2 Application activities: Vocabulary and sentence
          construction.

A. Vocabulary

Activity 1

What is the meaning of the following words?
a) Job vacancy
b) Planning
c) Brainstorming
d) Research
e) Preferences
f) Website
g) Brochure

Activity 2

Make one sentence by using each of the words above.

2.4 Talking about effective communication between
        business stakeholders

2.4.1 Learning activities: Reading and text analysis

Activity 1

Reading comprehension
Read the dialogue below and answer the question on it.

Conversation while buying shoes
Salesman: Mam, how can I help you?
Customer: I’m exploring your branch for a pair of sports shoes.
Salesman: May I know the foot size that you do wear usually?
Customer: Eight.
Salesman: Eight for which brand?
Customer: Does the same size mean a distinctive thing for diverse brands?
It should be standard across all brands.
Salesman: For a few brands, the same size can mean slightly distinguished
fitting.
Customer: Is it? I thought differently. Anyhow, I wear a size Eight of Clarks,
and as I need to buy the same brand, it shouldn’t be a problem.
Salesman: Yes, it doesn’t make any change in that scenario. Take a look at
this section, which has some incredible new arrivals in shoes on sale. (The
customer first glimpses through the shoes on sale.)
Customer: The variety of shoes is more limited here. Because I’m purchasing
shoes for at least several years, I would like to purchase something I want.
I’ll go with new arrivals.
Salesman: The majority of the shoes on sale were sold out to customers
within a day of the opening of the sale. That’s why you find far less collection
there.
Salesman: Why don’t you try this model of shoes?
Customer: Not these. I’m looking for a more formal look, the ones with borders
and predominantly decent form.
Customer: I like to give it a try with this one. (The customer puts on the pair
of shoes and walks few yards.)
Customer: This goes perfectly. I’ll buy this one in black—size eight.
Salesman: Anything else, Mam?
Customer: No, thanks.
Salesman: Then, may I get the billing done.
Customer: Sure.

A. Comprehension questions
1. What is the foot size of a customer?
2. According to the conversation above, does the price of shoes change
depending on the size of shoes?
3. Why did the customer find far less collection of shoes there?

Activity 2

Read the dialogue below and answer the question on it.

Conversation while buying grocery

Customer: I need a dozen eggs, one pouch of butter milk, two liters of milk,
a liter of soybean cooking oil, a half kg of raw grounded coconut, and three
flavored yogurts. (Once the shop assistant collected all these items from the
shelves in the store, the shopkeeper makes the bill.)
Customer: How much will all these items cost?
Shopkeeper: 11,100 FRW
Customer: What’s the cost of dozen eggs?
Shopkeeper: 1,200 FRW
Customer: That’s a lot more than what you sold the last time.
Shopkeeper: Rates are increased compared to the previous week.
Customer: Ok. Please give me a discount as I’m purchasing quite a few
items in a row.
Shopkeeper: We rarely make any margins of profit on these particular items.
Customer: I know how much you make.
Shopkeeper: Ok, give 11,000 for all items
Customer: Please use this bag to carry the items.
Adapted from: (Kishen, 2021)

A. Comprehension questions

1. How many items did the customer buy?
2. Did the customer bargain on any item? What is it? How much is the
     deduction?
3. How much did the customer pay after collecting all the items?

2.4.2 Application activities: Vocabulary and role-play

A. Vocabulary

Activity 1

Use the following words and expressions to make your own sentences
paying attention the context in which they are used in the passage.
a) Customer
b) Buttermilk
c) Soya beans
d) Shelves
e) Bill
f) Discount
g) Purchasing
h) Profit
i) Salesman
j) Brands

B. Role play

Activity 2

Role-play the seller and buyer in a shop, market, hardware, supermarket, …

2.5 Language structure: The past simple tense, Regular and
        irregular verbs

2.5.1 The past simple tense

The simple past tense is defined as the form of a verb used to describe an action
that happened before the present.

Sometimes, a past simple tense is defined as a verb form of a sentence that tells
about any action, event, moment, or circumstance that happened in the past. It is
also called a preterit or past indefinite.

The simple past tense containing a regular verb in a sentence ends up to “-ed.”
And the sentences that contains irregular verb forms, have a variety of endings.
The verb form used in this sentence is also called the past simple form of the verb.

With many verbs, the simple past tense is formed by adding an ‘ed’ or a ‘d’ to the
end of the base verb.

Examples of Past Simple Tense
1. We saw a good film last week.
2. Yesterday, I arrived in Geneva.
3. Mutesi travelled to Ngoma yesterday morning.
4. My cow died last year.
5. He lived in Tanzania in 2002.
6. Lisa went to the supermarket on Wednesday.
7. Sam cooked a tasty dinner last weekend.
8. My brother saw a good movie yesterday evening.
9. Last year, I travelled to France.
10. Me and my brother washed the dishes.

Activity 1: Make the past simple, positive, negative or question
1. I _____________ (not/drink) any beer last night.
2. She_____________ (get on) the bus in the center of the city.
3. What time _____________ (he/get up) yesterday?
4. Where _____________ (you/get off) the train?
5. I _____________ (not/change) trains at Victoria.
6. We _____________ (wake up) very late.
7. What _____________ (he/give) his mother for Christmas?
8. I _____________ (receive) 20 million FRW when I sold my land.
9. We _____________ (not/use) the computer last night.
10. _____________ (she/make) good coffee?
11. They _____________ (live) in Paris.
12. She _____________ (read) the newspaper yesterday.
13. I _____________ (not/watch) TV.
14. He _____________ (not/study) for the exam.
15. _____________ (he/call) you?
16. _____________ (I/forget) something?
17. What time _____________ (the film/start)?
18. He _____________ (have) a shower.
19. Why _____________ (you/come)?
20. _____________ (he/go) to the party?

2.5.2 Regular and irregular verbs

Regular verbs are verbs whose simple past and past participle are formed by adding
the suffix “-ed” (e.g., “walked”). Irregular verbs are verbs that form their simple past
and past participles in some way other than by adding the suffix “-ed” (e.g., “sat”).

Examples of regular verbs:
walk - walked.
laugh - laughed.
jump - jumped.
talk - talked.
look - looked.
agree - agreed.
listen - listened.
dance - danced.

Examples of irregular verbs:

Buy- bought- bought.
Bring- brought- brought.
Catch- caught- caught.
Drink- drank- drunk/drank.
Do- did-done.
Eat- ate- eaten.
Fall- fell- fallen.
Fly- flew- flown.

Activity 1: Use the base form (1st form) of the regular verbs from
                       brackets and complete the following sentences.

1. He will _____________ (attempted) the competitive exam.
2. She _____________ (cheated) in the examination.
3. They _____________ (attended) the lecture today after so long.
4. He used a piggy bank to _____________ (collected) the coins.
5. I bet she will _____________ (ask) me for a drink.
6. You don’t need to _____________ (crossed) your limits.
7. Don’t _____________ (acted) smart in front of me.
8. We will _____________ (checked) each floor in the hotel.
9. We have to _____________ (maintained) our balance on the rope

10. He wants to _____________ (jumped) from the building.

2.5.3 Wh-clauses
In English grammar, a “wh”-clause is a subordinate clause that is introduced by
one of the wh-words (what, who, which, when, where, why, how). Wh-clauses can
function as subjects, objects, or complements.

Relative pronouns are used after a noun to identify it or give more
information about it. There is usually no punctuation mark before the
relative clause if it is telling us which person or thing is meant, but there
are commas before and after the clause if it tells us more about something
already mentioned.

Examples:
1. Who is that beautiful girl?
2. Where was his previous house?
3. Which one did her grandfather want?
4. Where were the children going?
5. What did your teacher say?
6. Why does her mother work at night?
7. What did she buy?
8. Why was your father late?
9. What did he say at the meeting?
10. Where are your friends working?

Activity 1: Fill in each gap with which, who, whose, when, where, or
why. Add commas if necessary.

a) _____________ textbooks did you bring today? _____________ told you to
      do that?
b) I have to finish this essay by Monday _____________ we have to hand in all
     our assignments.
c) Kigali, _____________ is the new Rwanda´s largest city has a serious traffic
     problem.
d) Jabbok Supermarket, ----- my neighbor owns, is one of the biggest supermarkets
      in the city.
e) Ask Jane _____________ the teacher in charge of lost property is.
f) The teacher asked _____________ Janet was not at school. He also wanted
    to know ---------- she was.
g) I have been trying to find out _____________ swimsuit this is. I don’t know-
    _____________ has used the pool today.

Activity 2: Give an example of sentences in column C

2.6 End unit assessment

Activity 1

Put the verbs into the correct form (simple past).
1. Last year I ______________ (spend) my holiday in Ireland.
2. It ______________ (be) great.
3. I ______________ (travel) around by car with two friends and we
(visit) lots of interesting places.
4. In the evening we ______________ (go) to a pub.
5. One night we even ______________ (learn) some Irish dances.
6. We ______________ (be) very lucky with the weather.
7. It ______________ (not / rain) a lot.
8. But we ______________ (see) some beautiful rainbows.
9. Where ______________ (spend / you) your last holiday?

Activity 2

Fill in the blank spaces with a correct wh-clause.
1. I turned __________ we got to the doorway.
2. We’ll see __________ can be done.
3. Then it turned in the direction from __________. it had come.
4. It was a novel position in __________ he found himself.
5. He nodded back in the direction from __________ they had come.
6. __________ didn’t you tell us before?
7. __________ didn’t I think of it before?
8. It was some fifty miles to the spot __________ he gold had been
discovered.

9. She could not have concealed her love in order to play upon that of
the man to __________ she gave it.
10. __________ he had finished he came to the door.
11. I don’t know __________ long I walked.
12. He did not know __________ way to turn.
13. Then they took away the stone from the place __________ the dead
was laid.
14. The time will come __________ you will find it.
15. It was __________ he had killed them.
16. That is __________ the matter with me.

Activity 3

Writing skills
Write a 250 to 300-word composition about the role of an accountant in the
development of the country.