4. peatükk: Raamatupidamiskeele omandamine TEBLi abil tulevastele MBA üliõpilastele

Sissejuhatus raamatupidamiskeelde ärikontekstides

Jätkates oma ettevalmistavat teekonda inglise keele kui ärikeele (TEBL) õpetamisega, sukeldutakse selles peatükis raamatupidamiskeele põhitõdedesse - see on äritegevuse ja finantsjuhtimise mõistmise nurgakivi. MBA õpingute lähenedes on raamatupidamisterminoloogia ja -mõistete valdamine hädavajalik mitte ainult akadeemilise edu saavutamiseks, vaid ka praktiliseks rakendamiseks mis tahes äritegevuses.

Raamatupidamise aluste mõistmine

Raamatupidamise roll ettevõtluses

Raamatupidamist nimetatakse sageli "ärikeeleks", sest see annab olulist teavet finantstehingute, varade, kohustuste ja palju muu kohta, mis on otsuste tegemiseks hädavajalik. TEBLi kaudu õpite, kuidas neid mõisteid inglise keeles tõhusalt väljendada, valmistades teid ette aruteludeks, aruanneteks ja analüüsideks, millega te ärikoolis kokku puutute.

TEBLi lähenemine raamatupidamistehnoloogiale

TEBL parandab teie arusaamist raamatupidamisest, integreerides keeleõppe praktiliste raamatupidamisharjutustega, tagades, et saate kindlalt liikuda finantsaruannete, raamatupidamistavade ja nõuete täitmise standardite keerukuses.

TEBL metoodika raamatupidamistehnika omandamiseks

Kursuse sisu ja struktuur

Õppekava on hoolikalt koostatud, et katta:

• Peamised raamatupidamispõhimõtted: Üldtunnustatud raamatupidamispõhimõtete (GAAP) mõistmine ja kuidas need juhivad finantsaruandlust.
• Finantsaruanded: Õpime lugema ja tõlgendama bilansse, kasumiaruandeid, rahavoogude aruandeid ja jaotamata kasumiaruandeid.
• Raamatupidamistehnika: Ühekordse ja kahekordse raamatupidamisarvestuse eristamine ja nende rakenduste mõistmine.

Õppe-eesmärgid

Selle peatüki lõpuks peaksite olema võimeline:

• Arutlege finantsarvestuse ja juhtimisarvestuse põhimõtete üle.
• koostada põhiaruanded ja selgitada nende komponente.
• Raamatupidamisterminoloogia rakendamine finantsaruannete koostamisel ja analüüsimisel.

Sõnavara laiendamine: Raamatupidamise põhiterminid

Raamatupidamiskeele valdamise oluline osa on tundma õppida sõnavara, mida finantsosakondades ja -aruteludes igapäevaselt kasutatakse.

Peamised sõnavara teemad hõlmavad:

• Varad ja kohustused: Mõista, mida kujutavad endast ettevõtte varad ja kohustused ning kuidas neid kajastatakse.
• Omakapital: Õppige tundma erinevaid omakapitali vorme, sealhulgas lihtaktsiad, jaotamata kasum ja kuidas need mõjutavad ettevõtte bilanssi.
• Tulud ja kulud: Uurige, kuidas ettevõtted kirjendavad ja haldavad tulusid ja kulusid, mis mõjutavad puhastulu.

Interaktiivne õppimine TEBLi kaudu

Praktilised raamatupidamisharjutused

Osalege harjutustes, mis hõlmavad päevikukandeid, pearaamatu pidamist ja finantsaruannete koostamist. Need harjutused aitavad teil oma raamatupidamisalaseid teadmisi praktikas rakendada, tugevdades õpitud sõnavara ja mõisteid.

Juhtumiuuringud

Analüüsige üksikasjalikke juhtumiuuringuid, mis esitavad tegelikke raamatupidamisstsenaariume. Arutlege tehtud finantsotsuste, kohaldatud aruandlusstandardite ja nende otsuste mõju äritegevusele ja nõuetele vastavusele.

Raamatupidamiskeele rakendamine MBA-valmiduses

Raamatupidamise arutelude integreerimine MBA ettevalmistusse

Kasutage TEBLi kaudu omandatud raamatupidamisoskusi, et saavutada oma MBA õpingutes, eriti finantsvaldkonnaga seotud kursustel ja sellistel kursustel, mis nõuavad põhjalikku arusaamist äritegevusest, silmapaistvaid tulemusi.

Raamatupidamise strateegiline rakendamine äriotsuste tegemisel

Õppige rakendama raamatupidamisandmeid strateegiliste äriotsuste tegemiseks. See hõlmab eelarvestamist, finantsprognoosimist ja investeeringute analüüsi, mis on kõik olulised tõhusa ärijuhtimise jaoks.

Täiustatud finantsanalüüs ja aruandlus koos TEBLiga

TEBL juhatab teid teie põhiteadmistele tuginedes läbi finantsanalüüsi ja -aruandluse keerulisemate aspektide. See edasijõudnud arusaam on hädavajalik ettevõtete tulemuste analüüsimisel, investeerimisotsuste tegemisel ja strateegilise nõustamise pakkumisel.

Finantsaruannete üksikasjalik analüüs

Õppige tegema suhtarvude analüüsi, trendianalüüsi ning finantsaruannete vertikaalset ja horisontaalset analüüsi. TEBLi töötubades saate praktilisi harjutusi, et omandada need analüüsid, mis on olulised ettevõtte finantsseisundi ja tegevuse tõhususe tõlgendamisel.

Prognoosimis- ja eelarvestamistehnikad

Prognoosimine ja eelarvestamine on iga ettevõtte juhi jaoks kriitilise tähtsusega oskused. TEBLi kaudu õpite, kuidas prognoosida tulevasi tulusid ja kulusid ning kuidas koostada eelarveid, mis on kooskõlas strateegiliste ärieesmärkidega. See osa hõlmab järgmist:

• Kapitali eelarvestamine: Mõista selliseid meetodeid nagu NPV (Net Present Value) ja IRR (Internal Rate of Return), et hinnata investeerimisvõimalusi.
• Operatiivne eelarvestamine: Õppige, kuidas koostada tegevuseelarveid, mis kajastavad erinevate äriüksuste taktikalisi eesmärke.

Raamatupidamise integreerimine ettevõtte strateegilise planeerimisega

TEBL tagab, et teie raamatupidamisalased oskused ei ole ainult teoreetilised, vaid on rakendatavad ettevõtte strateegilises planeerimises.

Strateegiline kulude juhtimine

Tutvuda strateegilise kulude juhtimise kontseptsiooniga, mis aitab tuvastada kulusid mõjutavaid tegureid ja rakendada kulukontrolli strateegiaid, mis suurendavad kasumlikkust, ilma et see kahjustaks kvaliteeti või klientide rahulolu.

Performance Measurement

Learn how to use accounting information for performance measurement. Understand different performance measurement tools like balanced scorecards and economic value added (EVA) that help in assessing a company’s operational efficiency.

Practical Application Projects in TEBL

TEBL includes capstone projects that require applying your accounting knowledge to real-world business scenarios, ensuring you can handle complex financial data and contribute effectively to business strategy discussions.

Company Financial Audit Simulations

Participate in simulations that mimic a financial audit. You’ll practice examining financial records, ensuring compliance with accounting standards, and reporting findings to simulate boards or regulatory bodies.

Business Expansion Financial Planning

Engage in planning exercises for hypothetical business expansion scenarios. These projects help you apply budgeting and forecasting techniques to determine the feasibility of business expansion plans.

Preparing for Ethical Financial Management

Ethical considerations are crucial in accounting. TEBL addresses the ethical aspects of financial reporting and management, preparing you for responsible leadership roles.

Corporate Governance and Ethics

Understand the role of accounting in corporate governance. Explore topics like fraud prevention, ethical reporting, and the responsibilities of financial officers to ensure transparency and integrity in financial reports.

Compliance and Regulatory Frameworks

Learn about various compliance issues and regulatory frameworks that govern financial reporting and auditing practices. This knowledge is essential to navigate the complexities of financial regulations in different countries and industries.

Advanced Integration with Other Business Disciplines Through TEBL

Building upon your accounting expertise, TEBL facilitates a deeper understanding of how accounting integrates seamlessly with other key business disciplines. This integrated approach is crucial for MBA students who aspire to leadership roles that require a holistic view of business operations.

Accounting and Corporate Finance

Explore the intersection between accounting and corporate finance, focusing on how accounting information influences financial decision-making. Understand how to evaluate financial health through balance sheets and income statements to make informed investment, financing, and dividend decisions.

Accounting and Risk Management

Learn how accounting plays a critical role in identifying, measuring, and managing risk. Study various risk assessment models and understand how financial data can signal potential risks and provide insights into risk mitigation strategies.

Accounting and Business Strategy

Examine how strategic business decisions are grounded in solid accounting principles. Engage in activities that simulate strategic planning, where you’ll use accounting data to forecast business scenarios, assess strategic initiatives, and evaluate business performance.

TEBL Facilitated Collaborative Projects

To further cement your understanding of accounting in a comprehensive business context, TEBL introduces collaborative projects that involve cross-functional teams.

Interdepartmental Financial Strategy Sessions

Participate in workshops where students from different business specializations come together to design comprehensive business strategies. These sessions help you understand the role of accounting information in broader business planning and execution.

Real-World Business Consultations

Engage in consultation projects with real or simulated businesses to provide accounting and financial advice. These projects help you apply your learning in real-world contexts, preparing you for the consultancy and advisory roles you might assume post-MBA.

Preparing for Global Business Challenges

Globalization poses unique challenges and opportunities in the field of accounting. TEBL prepares you to navigate these with competence and confidence.

International Accounting Standards

Gain proficiency in International Financial Reporting Standards (IFRS) and how they differ from Generally Accepted Accounting Principles (GAAP) used in the United States. Understanding these standards is crucial for working in or with multinational corporations.

Cross-Border Financial Transactions

Learn about the financial and tax implications of cross-border transactions. Study the effects of exchange rates on financial reporting and the strategies businesses use to hedge against currency risks.

Conclusion: Strategic Financial Leadership Through TEBL

 

Preparing for Upcoming Chapters

As you progress to the next chapters, anticipate building on this foundation with deeper insights into Finance Language. TEBL will continue to guide you through these advanced topics, ensuring that your business English and practical business skills develop in tandem.

 

Glossary of Accounting Words in Business

Termin	Kirjeldus
Assets	Resources controlled by a business, expected to yield future economic gains.
Balance Sheets	Financial statements that show a firm’s financial status at a specific time, detailing assets, liabilities, and equity.
Bookkeeping	The systematic recording and organizing of all financial transactions in a company.
Budgeting	The process of forecasting future income and allocating funds to various expenses.
Business Strategy	A structured plan that outlines how an organization intends to use its resources to achieve set objectives and enhance its market position.
Kapitali eelarvestamine	The procedure for planning and evaluating investments in significant assets, utilizing methods like NPV and IRR.
Cash Flow Statements	Statements that detail the cash inflows and outflows of a business, highlighting its operations, investments, and financial activities.
Compliance	The act of adhering to laws, rules, guidelines, and standards relevant to business operations.
Corporate Finance	The area of finance that deals with how companies handle funding sources, capital structuring, and investment decisions.
Corporate Governance	The framework of rules, guidelines, practices, and processes used to direct and control a company.
Cost Management	The strategy of planning and controlling the budget of an organization, emphasizing cost efficiency.
Double-entry Bookkeeping	A bookkeeping system where each financial transaction involves corresponding and opposite entries in two different accounts.
Economic Value Added (EVA)	A metric used to measure a firm’s financial performance based on the residual wealth calculated by subtracting the cost of capital from its operating profit.
Omakapital	The ownership value in a company, typically represented by shares held by shareholders.
Expenses	Costs incurred by a business during its operational activities to generate revenue.
Financial Accounting	The domain of accounting that focuses on summarizing, analyzing, and reporting financial transactions related to a business.
Financial Analysis	The examination of businesses, projects, budgets, and other financial entities to determine investment suitability.
Financial Audit	The inspection of a company’s financial statements and related disclosures by an independent auditor.
Financial Forecasting	The process of predicting future financial outcomes using historical and current data.
Financial Management	The administrative activities related to planning, organizing, directing, and controlling financial undertakings in an organization.
Financial Reporting	The process of creating documents that reflect a company’s financial status to stakeholders like management, investors, and regulatory authorities.
Finantsaruanded	Documents that record the financial activities and conditions of a business, individual, or other entity.
GAAP (Generally Accepted Accounting Principles)	The set of accounting principles, standards, and procedures that companies use to compile their financial statements.
Horizontal Analysis	A financial analysis method that compares financial data across multiple periods to identify trends.
Income Statements	Statements that detail a company’s profits, showing revenue minus the costs of goods sold and other expenses over a period.
IRR (Internal Rate of Return)	A financial metric used to estimate the profitability of potential investments based on expected rates of return.
Journal Entries	Entries that record all the business transactions in an accounting system via debits and credits.
Ledger Maintenance	The process of regularly updating and maintaining the ledger, which records all economic transactions.
Liabilities	Debts or financial obligations that a company owes to others.
Managerial Accounting	The use of accounting techniques to provide information to managers for decision-making purposes.
Net Income	The total earnings of a company after deducting all expenses and taxes from its total revenues.
NPV (Net Present Value)	A financial method used to determine the present value of all future cash flows generated by a project, after deducting the initial investment.
Operatiivne eelarvestamine	The creation of budgets that represent the everyday expenses required to operate a company.
Performance Measurement	The process of evaluating progress towards set goals using financial and non-financial measures.
Ratio Analysis	An analysis technique using ratios derived from a company’s financial statements to assess aspects like liquidity, profitability, and solvency.
Regulatory Frameworks	The set of regulations and enforcement mechanisms governing a specific industry or activity.
Revenues	Income generated from the normal business operations, usually from sales of goods and services.
Risk Management	The process of identification, assessment, and prioritization of risks, as well as application of resources to minimize, monitor, and mitigate the risk.
Strateegiline kulude juhtimine	The management and reduction of costs to improve the cost-effectiveness of a project or operation.
Trend Analysis	The act of collecting information to determine patterns or trends, commonly utilized in financial analysis.
Vertical Analysis	A financial statement analysis method where each entry is represented as a percentage of another significant figure.

 

Useful Resources:  Accounting Words in Business

https://en.wikipedia.org/wiki/Accounting