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    TONG L IEN OA N LA O ONG VIET NA MTRNG AI HOC TON C THANG

    PHONG THCN & DN

    READING

    Compiled by: ThS. OTHHOA QUYEN

    Internal publishing

    - HCM C, June 2010-

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    TONG L IEN OA N LA O ONG VIET NA MTRNG AI HOC TON C THA NG

    PHONG THCN & DN

    READINGFOR

    ACCOUNTING

    Compiled by: ThS. OTHHOA QUYEN

    Internal publishing- HCM C, June 2010-

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    PROCESSING ACCOUNTING DATA

    BOOKKEEPING

    Bookkeeping is an essential accounting tool. A small business orcompany may employ only one bookkeeper, who records all of the

    financial data by hand; large organizations may employ many

    bookkeepers, who use electronic and mechanical equipment for a

    large part of their work. Each organization has its own bookkeeping requirements, but all

    systems operate on the same basic principles.

    The two basic systems of bookkeeping are double entry and single entry.

    The basic principle of double-entry bookkeeping is that every transaction has a twofold

    effect. In other words, a value is received and a value is yielded. By recording both effectsof each transaction, this system offers protection against error.

    An account is a record of the financial transactions that concern one item or a group of

    similar items. The account includes categories of financial data for each area of interest

    during a specific period: the value at the beginning of a period, changes in value during

    the same period and the value at the end of a period.

    Assets are those things of value that your company owns. The cash in your bank account

    is your asset. So is the company car you drive. Assets are the objects, rights and claims

    owned by and having value for the firm.Since your company has a right to the future collection of money, accounts receivable are

    assets The machinery on your production floor is also an asset. If your firm owns real

    estate or other tangible property, those are considered assets as well. If you were a bank,

    the loans you make would be considered assets since they represent

    a right of future collection. There may also be intangible assets

    owned by your company. Patents, the exclusive right to use a

    trademark, and goodwill from the acquisition of another company

    are such intangible assets. Their value can be somewhat hazy.

    Think of liabilities as the opposite of assets. These are the

    obligations of one company to another. If money is owed to an

    organization or person for things or services purchased on credit,

    this liability is called an account payable. So is the loan you took from your bank. If you

    were a bank, your customer's deposits would be a liability, since they represent future

    claims against the bank. Other liabilities include wages or salaries that are owed to

    employees, or taxes that have not yet been paid.

    We segregate liabilities into short-term and long-term categories on the balance sheet.

    This division is nothing more than separating those liabilities scheduled for payment

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    within the next accounting period (usually the next twelve months) from those not to be

    paid until later. We often separate debt like this. It gives readers a clearer picture of how

    much the company owes and when.

    The value of the business to the owner or owners is known as capital. Other terms used to

    designate capital are proprietorship, owners equity (usually abbreviated OE), ownership,

    or net worth.

    The two Income and Expense Accounts are used to increase or decrease the value of your

    accounts. Thus, while the balance sheet accounts simply track the value of the things you

    own or owe, income and expense accounts allow you to change the value of these

    accounts.

    Income is the payment you receive for your time, services you provide, or the use of your

    money. When you receive a paycheck, for example, that check is a payment for labor you

    provided to an employer. Other examples of income include commissions, tips, dividend

    income from stocks, and interest income from bank accounts. Income will always increase

    the value of your Assets and thus this becomes your Equity.

    Expenses refer to money you spend to purchase goods or services provided by someone

    else. Examples of expenses are a meal at a restaurant, rent, groceries, gas for your car, or

    tickets to see a play. Expenses will always decrease your Equity. If you pay for the

    expense immediately, you will decrease your Assets, whereas if you pay for the expense

    on credit you increase your Liabilities.

    All transactions affect at least two accounts. Each transaction must be analyzed to

    determine which accounts are affected, and whether they should be increased or

    decreased. An entry made on the left-hand side or column of an account is called a debit,

    while an entry made on the right-hand side or column is a credit. Debit, usually

    abbreviated DR, at one time meant value received, or literally he owes. Credit, usually

    abbreviated CR, meant value parted with, or literally he trusts. Many students have trouble

    with accounting because they forget that the only meaning for debit is the left side of an

    account and the only meaning for credit is the right side of an account. Perhaps

    someone once told you that you were a credit to your school or your family. As a result,

    you may think that there is a goodness attached to credits and perhaps a badness

    attached to debits. Such is not the case.

    ASSETS = LIABILITIES + OWNERS EQUITY

    Asset A/Cs = Liability A/Cs + Proprietorship A/Cs

    DR CR DR CR DR CR

    + - - + - +

    For examples:When Morgans Appliance Store, sells a refrigerator for $260, the bookkeeper debits the

    cash account (asset) and credits the sales account (income) by $260. On the day that Mr.

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    Morgan pays his monthly rent of $500, the bookkeeper debits the rent account (expense)

    and credits the cash account (asset) by $500.

    The second basic system of bookkeeping, as mentioned previous, is called the single-entry

    method. This method refers to any system that does not include the complete results of

    every transaction. The most common type of single-entry bookkeeping involves records of

    cash, accounts receivable, and accounts payable.

    Task 1: Comprehension

    1. How do bookkeeping procedures in a large organization differ from those in a small

    one?

    2. What are the two basic methods of bookkeeping?

    3. What is double-entry bookkeeping? How does it differ from single-entry

    bookkeeping?

    4. What is a liability? Assets? What are some examples of liabilities? Of assets? What is

    the difference between asset and liability?

    5. What does capital mean? What other terms are often used instead of capital?

    6. What is an account? Give an example of an account. What abbreviation is commonly

    used for account?

    7. What is a debit? What kinds of accounts do debiting increase? What abbreviation is

    commonly used for a debit?

    8. What is a credit? What kind of accounts does crediting increase? How is it commonly

    abbreviated?

    9. Describe the entries to be made by a bookkeeper for a furniture store when (a) a couch

    is sold for $300, and (b) when the janitor is paid his weekly salary of $175

    Task 2: -Match the phrase on the left with the statement on the right

    1. Liabilities a. all the money received by a company during a given period

    2. Credit b. the amount of business done by a company over a year

    3. Assets c. The left-hand column of an account

    4. Creditors (GB) account

    payable (US)

    d. The right-hand column of accounts

    5. Proprietorship e. That which is owed by an organization

    6. Debit f. a company s owners

    7. Debtors ( GB) or

    accounts receivable

    g. (the value of) raw materials, work in progress, and finished

    products stored ready for sale

    8. overheads(GB) or

    overhead(US)

    h. sums of money owed to suppliers for purchases made on

    credit

    9. shareholders ( GB)

    stockholders(US)

    i. sums of money owed by customers for goods or services

    purchased on credit

    10. stock ( GB) or inventory

    (US)

    j. Owners equity

    11. turnover k. something of value to an organization

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    12. revenue or earnings or

    income

    l. The various expenses of operating a business that cannot be

    charged to any one product, process or department

    Task 3:What type of account-asset, liability, capital, income, or expense- do you think

    each of the following items should be listed under?

    1. Office supplies in stock _________________________________

    2. Accrued taxes ___________________________________

    3. Typewriter rental ___________________________________

    4. Installment payments received ___________________________________

    5. Cash in bank ___________________________________

    6. Managerial fees __________________________________

    7. Payroll accrued _________________________________

    8. Cash received from client _________________________________

    9. Withdrawals _________________________________

    10.Telephone bill ________________________________

    Task 4-Check the appropriate box-debit or credit- to show what the bookkeeper should

    do if he or she wants to . . . .

    1. Increase the payroll account

    2. Increase the notes payable account.

    3. Increase the proprietorship account.

    4. Increase the inventory (asset) account.

    5. Increase the sales account.

    6. Decrease the owners equity account

    7. Decrease the furniture and fixtures account.

    8. Decrease the telephone account.

    9. Decrease the sales account.

    10.Decrease the mortgage account

    After recording transactions, a trial balance is prepared to test the equality

    of the sum of the debit balances and credit balances. Preparing a trial balance requires five

    steps:

    1. Determine the balance of each account in the ledger.

    2. List the accounts with balances other than zero, with the debit balances in one column

    and the credit balances in another.

    3. Add the debit balances.

    4. Add the credit balances.

    5. Compare the sum of the debit balances with the sum of the credit balances.

    If the accounts are not balanced, some error has been made which the bookkeeper must

    find and correct.However a trial balance is not absolute proof of accuracy. You may

    DR. CR

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    record a correct debit amount to the wrong account. This error will not cause a trial

    balance to be out of balance.

    PRACTICE

    A Comprehension

    1. What is a transaction?

    2. What is a journal? general journal? Give some examples? In double-entry bookkeeping,

    what is entered in the journal?

    3. What is a ledger? Subsidiary ledger? Give example? What is the relationship of a

    journal to a ledger? What does posting mean?

    4. What does to foot mean?

    5. What is a trial balance?

    B- Vocabulary practice: Match each of the items in the left-hand column with the

    appropriate item in the right-hand column

    A B

    1. Purchase of office furniture a) A book of original entries

    2. Fixed asset b) The test balance of the account

    3. Post c) Totaling or adding column

    4. Asset equal d) Acquisition of a fixed asset

    5. Journal e) The books that lists all of the accounts

    6. Trial balance f) To transfer entries from the journal to the ledger

    7. Footing g) Liabilities plus owners

    8. Ledger h) Buildings and machinery

    Special Terms

    Asset: anything of value or use to an organization. This includes cash, receivables,

    securities, property, and intangible, such as goodwill. Goodwill is the extra value (such asa companys reputation and other intangibles) of a business not reflected in its financial

    statements. The word asset is frequently used in the plural.

    JERRY DOW, ATTORNEYTrial balance

    December 31,1998

    Cash .. $ 650Prepaid insurance 2,400Office supplies 120Law library. 2,880Office equipment 6,880Accounts payable... $ 760Unearned legal fee. 3,000Jerry Dow, capital.. 9,000Ferry Dow, withdrawals 1,100Legal fees earned 3,900Rent expense.. 1,000Salaries expense. 1,400Utilities expense 230

    Totals $ 16,660 $ 16,660

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    Note receivable: a written promissory note to pay a sum of money at fixed date

    Account receivable: credit sales or sales on account (promises of future payment)

    Office supplies: stamps, stationery, paper, pencils and similar items

    Store supplies: wrapping paper, cartons, bags, string and similar items

    Equipment: physical assets such as desk, chair, office machine, etc.

    Liability: An obligation that is owed by an organization: debts to other organizations for

    merchandise or services; wages owed to employees; accrued (owed but not yet paid)

    taxes; and payments due on loans for mortgages.

    Note payable: liability in written promise

    Accounts payable: the amount owed on the basic of oral or implied promise to pay

    (purchase on credit)

    Capital: The investment in an organization or business by its owner or, owners. Other

    terms often used instead of capital are owners equity, often-abbreviated OE, and

    proprietorship.

    Account: A record of the changes and balances in the value of an individual item listed in

    the ledger of an organization. An example of an asset account is the companys furniture

    and fixtures, usually listed as one item since it would be impractical to list every desk and

    chair. Each account, usually abbreviated a/c, frequently has its own page in the

    organizations ledger.

    Income: the increase in assets through a result of the operation of the business

    Revenue: the formal language of income

    Expense: the increase in liabilities through an incurrence of the operation of the business

    Double entry: A method of bookkeeping in which the twofold effect of every entry is

    recorded, thus requires two entries to record each transaction.

    Single entry: Any bookkeeping system that does not include the complete results of each

    transaction. It is usually used by small companies or to keep track of specific accounts: for

    example, a checkbook, which only keeps a record of the cash balance.

    Debit: An amount entered on the left-hand side of an account. Asset and expense accounts

    are increased by debiting, that is, by entering amounts in the left-hand column. Debit is

    usually abbreviated DR.

    Credit: An amount entered on the right-hand side of an account. Liability, capital, and

    income accounts are increased by crediting, that is, by entering amounts in the right-hand

    column. Credit is usually abbreviated CR.

    Withdrawals account: the account used to record the transfers of assets from a business

    to its owner; also known as personal account or drawing account

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    FINANCIAL STATEMENTS

    Warm up:

    Do you know how many kinds of financial statements are there in a business? What are

    they?

    Who are interested in the financial statements? Give someexamples

    What are the purpose of the financial statements?

    Reading:

    Financial statements are used to communicate accounting

    information and convey a concise picture of the results of operations and the financial

    position of a business. In other words, financial statements show you where a companys

    money came from, where it went, and where it is now. Financial statements should be

    understandable, relevant, reliable and comparable. Reported assets, liabilities and equityare directly related to an organizations financial position. Reported income and expenses

    are directly related to an organizations financial performance.

    The financial statements of a business that are presented to its owners and other outside

    parties include four primary statements: the operations statement, the statement of changes

    in owners equity, statement of cash flows, and the balance sheet.

    Operations statement

    The operations statement is also referred to as a profit and loss statement or an income and

    expense statement. It shows how much profit and loss was generated by the operations ofthe company during the accounting period. In this case, operations may be considered as

    sales of goods or services. The profit from sales after the direct costs for producing the

    goods or services have been deducted is called gross income and gross profit. While

    income is produced, however, the business has certain other expenses-indirect costs

    related to the production of that income, such as general or selling expenses. The balance

    is left when these further expenses are deducted is called net income or net profit. In other

    word, three major captions involve in the income statement including: revenues (gross

    income), expenses, and net income. Revenues are earned from the sale of goods orservices rendered by the entity to others for which the entity will receive (or has received)

    cash or something else of value. Expenses represent the dollar amount of resources used

    up by the entity during a period of time to earn revenues. The expense may be on credit so

    that cash or other resource is paid after the expense is incurred, such as paying the

    employees at the end of the month for services provided during the month. The expense

    may represent the cost of using equipment or buildings that were purchased in one

    accounting period for use in several accounting periods. This kind of expense is called

    depreciation expense. If the total expenses exceed the total revenues, a net loss is reported.

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    When revenues and expenses are equal for the period, the business has operated at break

    even.

    An operations Statement for a service business

    The statement of changes in owners equity

    The statement shows an increase or decrease in working capital for the year and how this

    change arose. In some cases, this statement will show the change in the cash position

    rather than the carriage in working capital. In other word, the statement shows what

    changes have occurred in regard to equity since the previous balance sheet was compiled.

    It shows, for example, the money the owners have put in (investment) or taken out

    (disinvestment) of the business, as well as profits and losses from its operation

    Balance sheet

    The balance sheet shows the firms condition on the last day of the accounting period. It

    shows what the business owns and what it owes to its creditors or its owners. This is

    expressed in the following accounting formula:

    Assets = liabilities + owners equity

    The purpose of the balance sheets is to report the financial position of a business at a

    particular point in time. Therefore, the balance sheet is frequently called the statement of

    financial position.

    .

    Marjorie Breck, CPAIncome Statement

    Year Ended December 31, 20X

    Fee income $30,000

    Expenses:

    Salaries $3,000Rent 2,000Telephone 300Supplies 1,000Car Rental 1,200Interest expense 100 7,600

    Pretax income: 22,400Income tax expense: ( $22,400 x 10%) 2,240

    Net income $20,160

    JERRY DOW, ATTORNEY

    Statement of Changes in Owners Equity

    For month ended December, 31 1990

    Jerry Dow, capital, November 30,1990 $ - 0 -

    Plus: Investment by owner $9,000

    Net income 2,200

    Total 11,200

    Less withdrawals by owner .. 1,100

    Jerry Dow, capital December 31,1990 . $10,100

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    It has sometimes been said that the balance sheet shows the financial condition of a

    business. However, the use of the word condition is apt to be misleading because it has

    too broad a significance. Its use gives the impression that the balance sheet shows all

    aspects of the relation of an enterprise to the business world about it. But this is not so.

    There are many factors affecting the condition of a business that are not shown in a

    balance sheet; for example, contracts, commitments, technical problems in an industry,

    market conditions, taxation, tariffs, the publics demand for commodities, and the ability

    of the management.The information contained in the balance sheet is restricted to that contained in the

    accounts. Therefore, rather to say that it is a statement of the financial condition of a

    Handy Andy House and Garden SuppliesBalance Sheet

    March 14,ASSETS

    Current AssetsCash $2,000Account Receivable 6,000

    Notes Receivable 3,000Merchandise Inventory 80,000Office Supplies 400Store Supplies 600Prepaid Insurance 1,000

    Total current assets 93,000

    Plant AssetsLand $10,000Buildings $152,000

    Less accumulated Depreciation 6,000 146,000

    Store equipment 40,000

    Less Accumulated Depreciation 12,000 28,000

    Total Plant Assets 184,000

    Investments 100,000Patents 20,000Goodwill 10,000

    TOTAL ASSETS $407,000

    LIABILITYCurrent Liabilities

    Accounts payable $30,000Notes payable $10,000Accrued Salaries 2,000

    Accrued Taxes 4,000

    Total Current Liabilities 46,000

    Long-term LiabilitiesNotes Payable $40,000Mortgages Payable 100,000

    Total Long-term Liabilities 140,000

    TOTAL LIABILITIES 186,000

    CAPITAL

    Andrew Kovacs Capital 221,000

    TOTAL LIABILITIES AND CAPITAL $407,000

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    business, it is more correct to say that it is a statement of the financial position of the

    accounting for that business. The balance sheet is sometimes referred to as a statement of

    assets and liabilities, or statement of assets, liabilities and capital. Either of these titles is

    quite appropriate, but the name balance sheet is in most common use.

    Assets are the resources owned by the entity. Assets may be tangible ( physical in

    character) or intangible ( characterized by legal claims or rights). An asset should be

    measured on the basis of the total cost incurred to acquire it. In other word, this will be

    reported as its original acquisition cost instead of its current market value. Liabilities are

    the debt or obligations of the entity. They arise primarily because of the purchase of goods

    or services from others on credit and through cash borrowings to finance the business.

    Owners equity represents a residual interest in the assets because creditors claims legally

    come first. It is sometimes called net worth. However, the preferable designations are

    owners equity for a sole proprietorship, partners equity for a partnership and

    stockholders equity for a corporation. Owners equity in a business comes from two

    sources: contributed capital, which is the investment of cash and other assets in the

    business by the owners and retained earnings, which is the amount of accumulated

    earnings kept in the business.

    The statement of cash flows.(SCF)

    This statement shows the cash inflow and cash outflows of the business, summarized in

    three categories: cash flows from operations, cash flows from investing activities, and

    cash flows from financing activities.

    JERRY DOW, ATTORNEY

    Statement of Cash Flows

    For month ended December, 31 1990

    Cash flows from operations:Cash received from customers.. $3,900

    Cash paid for rent - 1,000

    Cash paid to employee - 700

    Net cash provided by operating activities... 2,200

    Cash flows from investing activities:Purchase of office equipment. - $5,600Purchase of law library . - 2,500

    Net cash used by investing activities: - 8,100Cash flows from financing activities:

    Investment by owner + $9,000Withdrawals by owner.. - 1,100Repayment of debt . - 900

    Net cash provided by financing activities. + 7,000Cash balance, November 30,1990 0

    Cash balance, December 31,1990 $ 1,100

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    1. Cash flows from operating activities: are related directly to earning income(

    normal business activity) for example, cash collected from customers, or cash paid

    to employees etc

    2. cash flows from investing activities: are related to the acquisition or sale of

    productive assets used by the company for example the purchase of a new factory

    or the sale of a used delivery truck etc

    3. cash flows from financing activities are related to the financing of the enterprise

    itself for example, cash received from owners for their initial investment in the

    business or cash used to repay a loan from a bank etc.

    Task 1 : Discussion

    1- Why are business papers such as sales invoices considered essential reference in

    accounting?

    2- What do the balances show? What does a statement of owners equity show?

    3- What does the operations statement show? What can operations be considered as?

    4- What is the difference between gross profit and net income?

    5- What does a statement of cash flow show?

    6- Explain why the income statement and the SFC are dated for the year ended

    December, 31st 20X, whereas the balance sheet is dated at December 31st 20X?

    7- What are the two primary sources of owners equity in a business?

    8- What are the appropriate titles for owners equity for sole proprietorship,

    partnership and corporation?

    9- A new business has the following transactions: (1) the owner invested $2,500; (2)

    $1,500 of supplies were purchased for cash; (3) $1,200 was received in payment for

    services rendered by the business; (4) a salary of $900 was paid to an employee; and (5)

    $2,000 was borrowed from the bank. After these transactions were completed, the total

    assets, total liabilities and total owners equity of the business are:

    a. $4,800; $2,000; $2,800 c. $4,800; $3,200; $1,600

    b. $6,300; $3,500; $2,800 d. $4,800; $2,300; $2,500

    Task 2:Practice

    A-Zaren Smith is in the business of managing apartment houses. Examine each of the

    following items related to the business and state with the appropriate letter (a, b, c or d)

    whether the item should appear on (a) an income statement, (b) a statement of changes in

    owners equity, (c) a statement of cash flows, or (d) a balance sheet. If an item should

    appear on two statements, state both letters.

    1- Management fees earned

    2- Accounts receivable

    3- Investments of cash by owner4- Cash received form customer

    5- Rent expense paid in cash

    6- Cash withdrawals by owner

    7- Office supplies

    8- Accounts payable9- Payroll

    10- Tax accrued

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    References

    1- Fundermental Accouting Principles Kermit D.Larson University of Texas at

    Austin

    2- The language of accounting in English Sandra Costinett Prentice Hall Regents,

    1977

    3- Vietnamese accounting system, Finance Publishing House Hanoi 1996

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    TONG L IEN OA N LA O ONG V IET NAMTRNG A I HOC T ON C THA NG

    PHONG THCN & DN

    READINGFOR

    Inf or ma t Ion t echnol ogy

    C ompiled by: ThS. OTHHOA QUYEN

    Internal publishing- HCM C, June 2010-

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    Unit 1

    Configuration

    Task 1: Warm up

    Label the elements of the computer. Then read the text in Task 2 to check your answers.

    Task 2: Reading

    Computers are electronic machines which can accept data in a certain form ,process the

    data and give the results of the processing in a specified format as information

    Three basic steps are involved in the process. First, the data is fed into the computers

    memory. when the program is run, the computer performs a set of instructions andprocesses the data. Finally, we can see the results (the output) on the screen or in printed

    form.

    Information in the form of data and programs is known as software, and the electronicand mechanical parts that make up a computer system are called hardware. A standardcomputer system consists of three main sections: the central processing unit (CPU),the main memory and the peripherals.

    Perhaps the most influential component is the central processing unit. Its function is to

    execute program instructions and coordinate the activities of all the other units. In a way,

    it is the brain of the computer. The main memory holds the instructions and data which

    are currently being processed by the CPU. The peripherals are the physical units attach to

    the computer. They include storage devices and input/output devices.

    Storage devices (floppy, hard or optical disks) provide a permanent storage of both data

    and programs. Disk drives are used to handle one or more floppy disks. Input devices

    enable data to go into the computers memory. The most common input devices are the

    mouse and the keyboard. Output devices enable us to extract the finished product from

    the system. For example, the computer shows the output on the monitor or prints the

    results onto paper by means of a printer.

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    On the rear panel of the computer there are several ports into which we can plug a wide

    range of peripherals modems, fax machines, optical drives and scanners.

    These are the main physical units of a computer system generally now as theconfiguration.

    Use the information in the text to help you match the terms in the box with the

    appropriate explanation or definition below

    a-software b- peripheral devices c- monitor d-floppy disk e-hardware f- input

    g- port h- output i- central processing unit

    1- The brain of the computer.

    2- Physical parts that make up a computer system.

    3- Programs which can be used on a particular computer system.

    4- The information which is presented to the computer.

    5- Results produced by a computer.

    6- Hardware equipment attached to the CPU.

    7- Visual display unit

    8- Small device used to store information. Same as diskette

    9- Any socket or channel in a computer system into which an input/output device may be

    connected.Task 3: Read and guess

    Read these slogans or quotations and say what computer element they refer to

    1- Point and click here for power.

    Obeys every impulse as if it were an extension of you hand.

    2- Displays you ideas with perfect brilliance.

    See the difference sharp images and a fantastic range of colors.

    3- I love this drive. Its quiet and fast.

    With this its easy to back up your data before its too late.

    4- Power and speed on the inside.

    r Let your computers brain do the work.

    5- a big impact on the production of text and graphics.

    Your choice: a laser powerhouse.

    Task 4:

    Complete the text below with the words in the box

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    Programs and data Mechanical and electron iceequipment

    Main memory

    The brain of thecomputer

    ROM Storage

    device

    Input/output

    devices

    Systems memory task terminals desktop CAD applications

    The first microcomputers, also known as (1) _____ PCs, are for single users only, and

    this clearly distinguished them from minicomputers. Another important difference was

    that minis are much more powerful than micros: they could execute more than one (2)

    _____ simultaneously and were used as file servers for (3) ____ and workstations.

    However modern microcomputers have operating (4)_____ and net work facilities that

    can support many simultaneous users. Today, most personal computers have enough

    (5)____ to be used for word processing and business (6)____. Some PCs can even handle

    multitasking and (7)_____ applications. As a result, the division between minis and

    micros is now disappearing.

    Task 5: Summarize

    Label this diagram with the correct terms

    Computersystem

    Physical unitsattached to thecomputer

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    Whats inside a microcomputer?

    The nerve center of a microcomputer is the central processing unit or CPU. This unit is

    built into a single microprocessor chip an integrated circuit 1

    which executes programinstructions and supervises the computers overall operation. The unit consists of three

    main parts:

    (1) the control unit, which examines the instructions in the users program, interprets

    each instruction and causes the circuits and the rest of the component disk drives,

    monitor, etc..- to be activated to execute the functions specified;

    (2) the arithmetic logic unit (ALU), which performs mathematical calculations (+, -,

    etc..) and logical operations ( and, or, etc.)

    (3) the registers, which are high-speed units of memory used to store and control

    information. One of these registers is the program counter (PC) which keeps trackof the next instruction to be performed in the main memory. Another is the

    instruction register (IR) which holds the instruction 2that is currently being

    executed

    One area where microprocessors differ is in the amount of data the number of bits 3they can work with at time. There are 8, 16, 32, and 64-bit processors. The computers

    internal architecture is evolving so quickly that the new 64-bit processors are able to

    address 4 billion times more information than a 32-bit system.

    The programs and data which pass through the central processor must be loaded into the

    main memory (also called the internal memory) in order to be processed. Thus, when theuser runs an application, the microprocessor looks for4it on secondary storage devices

    (disks) and transfers a copy of the application into the RAM area. RAM (random accessmemory) is temporary; i.e.

    5its information is lost when the computer is turned off.

    However, the ROM section (read only memory) is permanent and contains instructionsneeded by the processor.Most of todays computers have internal expansion slots 6that allow users to install

    adapters or expansion boards. Popular adapters include high-resolution graphics boards,

    memory expansion boards, and internal modems.

    The power and performance of a computer is partly determined by the speed of its

    microprocessor. A clock provides pulses at fixed intervals to measure and synchronize

    circuits and units. The clock speed is measured in MHz (megahertz) and refers to the

    frequency at which pulses are emitted. For example, a CPU running a 500 MHz (500

    million cycles per second) is likely to provide a very fast processing rate and will enable

    the computer handle the most demanding applications.

    A-Read the text below and then decide if the sentences are true (T) or false (F), and

    rewrite the false ones to make them true

    1- The CPU directs and coordinates the activities taking place within the computer

    system.

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    2- The arithmetic logic unit performs calculations on the data

    3- 32-bit processors can handle more information than 64-bit processors.

    4- A chip is an electronic device composed of silicon elements containing a set of

    integrated circuits.

    5- RAM, ROM, and secondary storage are the components of the main memory.

    6- Information cannot be processed by the microprocessor if it is not loaded into the

    main memory.

    7- Permanent storage of information is provided by RAM (random access

    memory).

    8- The speed of the microprocessor is measured in megahertz. One MHz is

    equivalent to one million cycles per second.

    B- what do the words in bold print refer to?

    1- Which executes program instructions and supervises (line2)

    2- the instruction that is currently being executed.( line 13)

    3- the amount of data the number of bits they can work with at a time (line

    16)

    4- the microprocessor looks for it on (line 21)

    5- its information is lost when the computer is turned off. (line23)

    6- expansion slots that allow users to install adapters or expansion boards.(line

    24)

    Task 3:

    A- Read the text and complete it with the phrases in the box

    All the information stored in the RAM is temporary

    Microcomputers make use of two types of main memory

    ROM chips have constant information

    The size of RAM is very important

    MAIN MOMORY: RAM and ROM

    The main memory of a computer is also called the immediate access store, as distinct

    from any storage memory available on disks. (1) ____: RAM and ROM, both contained

    in electronic chips connected to the main board of the computer.

    RAM stands for random access memory and is the working area of the computer, that

    is, the basic location where the microprocessor stores the required information. It is

    called random access because the processor can find information in any cell or memory

    address with equal speed, instead of looking for the data in sequential order.

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    (2)___ so it is lost when the machine is turned off. Therefore, if we want to use this

    information later on, we have to save it and store it on a disk. When running an

    application, the microprocessor finds its location in the storage device (the floppy or hard

    disk) and transfers a temporary copy of the application to the RAM area. Consequently,

    (3)_____ if we want to increase the performance of a computer when several applications

    are open at the same time or when a document is very complex.

    The RAM capacity can sometimes be expanded by adding extra chips. These are usuallycontained in single in-line memory modules or SIMMs, which are installed in themotherboard of the computer. We can designate a certain amount of RAM space a cachein order to s tore information that an application uses repeatedly. A RAM cache mayspeed up our work, but I mean that we need enough internal memory or a special cachecard.ROM is an acronym for read only memory, which implies that the processor can read

    and use the information stored in the ROM chip, but cannot put information into it.(4)____, including instructions and routines for the basic operations of the CPU. These

    intrusions are used to start up the computer, to read the information from the keyboard, to

    send characters to the screen, etc. They cannot be changed and are not erased when the

    power is turned off. For this reason, the ROM section is also referred to as firmware.

    B- As we have seen, there is three types of memory used by computers: RAM, ROM and

    secondary storage. Look through this list of features and decide which type of memory

    they refer to

    1- Any section of the main memory can be read with equal speed and ease.

    2- It is available in magnetic, optical and video disks.

    3- A certain amount of this memory can be designated as cache memory to store

    information in applications that are used very frequently.

    4- It stores basic operating instruction, needed by the CPU to function correctly.

    5- Memory which can be expanded by adding SIMMs of 8 MB, 16MB, 32MB or other

    major increments.

    6- Information is permanent and cannot be deleted.

    7- You can save and store your documents and applications.

    CPU- THE PROCESSOR

    Task 1: Reading

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    It is common practice in computer science for the words computer and processor to

    be used in interchangeably. More precisely, computer refers to the central processing

    unit (CPU) together with an internal memory. The internal memory or main storage

    control and processing components make up the heart of the computer system.

    Manufacturers design the CPU to control and carry out basic instructions for their

    particular computer.

    The CPU coordinates all the activities of the various components the computer. It

    determines which operations should be carried out and in what order. The CPU can also

    retrieve information from memory and can store the results of manipulations back into

    the memory unit for later reference.

    In digital computers the CPU can be divided into two functional units called the control

    unit (CU) and the arithmetic-logical unit (ALU). These two units are made up of

    electronic circuits which millions of switches that can be in one of two states, either on or

    off.

    The function of the control unit within the central processor is to transmit coordination

    control signal and commands. The control unit is that portion of the computer that directs

    the sequence or step-by-step operations of the system, selects instructions and data from

    memory, interprets the program instructions and controls the follow between main

    storage and the arithmetic-logical unit.

    The arithmetic-logical unit, on the other hand, is at portion of the computer in which the

    actual arithmetic operations, namely, addition, subtraction, multiplication, division and

    exponentiation, called for in the instructions are performed. It also performs some kindsof logical operations such as comparing or selecting information. All the operations of the

    ALU are under the direction of the control unit.

    Programs and the data, on which the control unit and the ALU operate, must be in

    internal memory in order to be processed. Thus, if located on secondary memory devices

    such as disks or tapes, programs and data are first loaded into internal memory.

    Main storage and the CPU are connected to a console, where manual control operations

    can be performed by an operator. The console is an important, but special purpose, piece

    of equipment. It is used mainly when the computer is being started up or during

    maintenance and repair. Many mini and micro system do not have a console.Decide whether the following statements are true or false (T/F) by referring to the

    information in the text. Then make the necessary changes so that the false statements

    become true.

    1- The central processing unit is made up of three components.

    2- The CPU is responsible for all the activities taking place within a computer.

    3- The processor itself has three components.

    4- The control unit directs the flow of information within a processor.

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    5- The arithmetic-logical unit of the processor is responsible for the interpretation of

    program instructions.

    6- The arithmetic-logical unit is also responsible for choosing and comparing theappropriate information within a program.

    7- The processor cannot operate on any information of that information is not main

    storage.

    8- Secondary memory and internal memory are located in the same place the computer

    system.

    9- Only after the data has been processed by the CPU can results be transmitted to an

    output device.

    10- Computers can solve problems more quickly if they operate on new information.

    Task 4 : Further readingHARDWARE and SOFTWARE

    Computer systems may be catalogued into two parts:

    The first part is hardware the physical, electronic and electromechanical devices that

    are thought of and recognized as computers The second part is software the program

    that controls and coordinates the activities of the computer hardware and that direct the

    processing of data.

    The basic components of computer hardware joined together in a computer system. The

    centerpiece is called either the computer the processor, or usually the central processingunit.(CPU). The term computer usually refers to those parts of the hardware in which

    calculations are performed and the internal memory in which other data and instructions

    are stored during the actual execution of programs. The various peripherals, which

    include input and /or output devices, various secondary memory devices, and so on, are

    attached to the CPU.

    Computer software can be divided into two very broad categories system software and

    applications software. The former is often simply referred to as systems. These, when

    brought into internal memory, direct the computer to perform tasks. The latter may be

    provided along with the hardware by a system supplier as part of a computer product

    designed to answer a specific need in certain areas. These complete hardware/software

    products are called turnkey systems.

    The success or failure of any computer systems depends on the skill which the hardware

    and software components are selected and blended. A poorly chosen system can be a

    monstrosity incapable of performing the tasks for which it was original acquired.

    UNDERSTANDING THE PASSAGE

    Indicate whether the following idea are stated or not stated (S/NS) in the text

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    1- A system implies as good mixture of parts working together.

    2- Input and output devices operate more slowly than the decision-making devices.

    3- The control unit and the arithmetic-logical unit are parts of the processor.4- The computer is the hardware.

    5- Software is the program on cards, tapes and disks.

    6- The processor is usually referred to as the computer.

    7- The word computer means the processor and the internal memory

    8- Systems software is usually referred to as programs.

    9- Complete hardware/software products are called turnkey systems

    10- Computers process specially prepared items of information.

    Unit 3

    WORD PROCESSING

    Task 1: Warm up

    Try to answer these questions

    1- What is a word processor?

    2- What makes word processors superior to traditional typewriters?

    3- Make a list of the most important features offered by word processors.

    Task 2: Reading

    Word-processing facilities

    Writing letters, memos or reports are the ways most people use computers. They

    manipulate words and text on a screen- primarily to print at some later time and store for

    safe keeping. Computers alleviate much of the tedium associated with typing, proofing

    and manipulating words. Because computers can store and recall information so readily,

    documents need not be retyped form scratch just to make corrections or changes. The real

    strength of word processing lies on this ability to store, retrieve and change information.

    Typing is still necessary (at least, for now) to put the information into the computer

    initially, but once in, the need to retype only applies to new information.

    Word processing is more than just typing, however. Features such search and replace

    allow users to find a particular phrase or word no matter where it is in a body of text. This

    becomes more useful as the amount of text grows.

    Word processors usually include different ways to view the text. Some include a view

    that displays the text with editors marks that show hidden characters or commands

    (spaces, returns, paragraph endings, applied styles, etc...). Many word processors include

    the ability to show exactly how the text will appear on paper when printed. This is called

    WYSWYG(What YOU SEE IS WHAT YOU GET, pronounced wizzy-wig).

    WYSIWYG shows bold, italic, underline and other type style characteristics on the

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    screen so that the user can clearly see what he or she is typing. Another feature is the

    correct display of different typefaces and format characteristics (margins, indents, super-

    and sub-scripted characters, etc). This allows the user to plan the document more

    accurately and reduces the frustration of printing something that doesnt look right.

    Many word processors now have so many features that they approach the capabilities of

    layout applications for desktop publishing. They can import graphics, format multiple

    columns of text, run text around graphics, etc.

    Two important features offered by word processors are automatic hyphenation and mail

    merging. Automatic hyphenation is the splitting of a word between two lines so that the

    txt will fit better on the page. The word processor constantly monitors words typed and

    when it reaches the end of a line, if a word is too long to fit, it checks that word in a

    hyphenation dictionary. This dictionary contains a list of words with the preferred places

    to split it. If one of these cases fits part of the word at the end of the lien, the word

    processor splits the word, adds a hyphen at the end and places the rest on the next line.

    This happens extremely fast and gives text a more polished and professional look.

    Mail merge applications are largely responsible for the explosion of personalize mail.

    Form letters with designated spaces for name and addresses are stored as documents with

    links to lists of names and addresses of potential buyers or client. By designating what

    information goes into which blank space, a computer can process a huge amount of

    correspondence substituting the personal information into a form letter. The final

    document appears to be typed specifically to the person addressed.

    Many word processors can also generate tables of numbers or figures, sophisticatedindexes and comprehensive tables of contents.

    A-Read the text and underline any word-processing capabilities that you did not list

    in task 1

    B-Look at the words in the box and complete the following with them. Use the

    information in the text or glossary if necessary

    Type style WYSIWYG format indent font menu justification

    Mail merging

    1- ___ stands for what you see is what you get. It means that your printout willprecisely match what you see on the screen.

    2- ___ refers to the process by which the space between the words in a line is

    divided evenly to make the text flush with both left and right margins.

    3- You can change font by selecting the font name and point size from the ____.

    4- ___ refers to a distinguishing visual characteristic of a typeface; italic, for

    example is a ____ that may be used with a number of typefaces.

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    5- The ___ menu of a word processor allows you to set margins, page numbers,

    spaces between columns and paragraph justifications.

    6- ____ enables you to combine two files, one containing names and addresses andthe other containing a standard letter.

    7- An ___ is the distance between the beginning of a line and the left margin, or the

    end of a line and the right margin. Indented text is usually narrower than text

    without__

    C-Match the words and expressions on the left with their explanations on the right

    1- retrieve a- text printed in the top margin

    2- typefaces b- recover information from a computer system

    3- header c- letter, number or symbol that appears below thebaseline of the row of type; commonly used in math

    formulas.

    4- Footer d- text printed in the bottom margin

    5- Subscripted character e- division of words into syllables by a short dash or

    hyphen

    6- Hyphenation f- styles for a set of characters; sometimes called

    fonts

    Unit 4

    COMPUTER NETWORKS

    Task 1: Warm up

    1- What is a LAN?

    2- What is a WAN?

    3- What is a distributed system?

    Task 2: Reading

    A - Before reading the text opposite, match these words and phrases with their definitions

    1- protocol a- analyze the syntax of a string of input symbols

    2- Bulletin board b- a teleconferencing system allowing users to read messages

    left by other users.

    3- User interface c- agreement governing the procedures used to exchange

    information between co-operating computers

    4- Make a query d- means of communication between a human user and a

    computer system

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    5- Parse e- taking place at exactly the same time as something else

    6- Synchronous f- request a search

    Computer networks

    Computer networks link computers by communication lines and software protocols,

    allowing data to be exchanged rapidly and reliably. Traditionally, networks have been

    split between wide area networks (WANs) and local area networks (LANs). A WAN is a

    network connected over long-distance telephone lines, and a LAN is a localized network

    usually in one building or a group of buildings close together. The distinction, however,

    is becoming blurred. It is now possible to connect up LANs remotely over telephone

    links so that they look as though they are a single LAN.

    Originally, networks were used to provide terminal access to another computer and to

    transfer files between computers. Today networks carry e-mail, provide access to publicdatabase and bulletin board, and are beginning to be used for distributed systems.

    Networks also allow users in one locality to share expensive resources, such as printers

    and disk-systems.

    Distributed computer systems are built using networked computers that co-operate to

    perform tasks. In this environment each part of the networked system does what it is best

    at. The high-quality bit-mapped graphics screen of a personal computer or workstation

    provides a good user interface. The mainframe, on the other hand, can handle large

    numbers of queries and return the results to the users. In a distributed environment, a user

    might use his PC to make a query against a central database. The PC passes the query,

    written in a special language (e.g. Structured Query Language SQL) to the mainframe,

    which then parses the query, returning to the user only the data requested. The user might

    then use his PC to draw graphs based on the data. By passing back to the users PC only

    the specific information requested, network traffic is reduced. If the whole file were

    transmitted, the PC would then have to perform the query itself, reducing the efficiency

    of both network and PC.

    In the 1980s, at least 100,000 LANs were set up in laboratories and offices around the

    world. During the early part of this decade, synchronous orbit satellites lowered the price

    of long-distance telephone calls enabling computer data and television signals to be

    distributed more cheaply around the world. Since then, fiber-optic cable has beeninstalled on a large scale, enabling vast amounts of data to be transmitted at a very high

    speed using light signals.

    The impact of fiber optics will be considerably to reduce the price of network access.

    Global communication and computer networks will become more and more a part of

    professional and personalizes as the prices of microcomputers and network access drops.

    At the same time, distributed computer networks should improve our work environments

    and technical abilities.

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    B- Read quickly through the text above, and then match each paragraph with the

    appropriate summary.

    1- Network uses, past and present

    2- How distributed systems work

    3- Networks and the future

    4- What networks are and how they operate

    5- The growth of networks, past and present

    - Using the line references given, look back in the text an find words that have

    a similar meaning to

    1- unclear 2- place

    3- carry out 4- cost

    5- world-wide

    an opposite meaning to

    1- Disparate 4-conflict

    2- Preventing 5- tiny

    3- increase

    Task 3: Reading

    Read the following texts. Match each text with the correct illustration1- Star

    In the star configuration, the central computer performs all processing and control

    functions. All access devices are linked directly to the central computer. The star

    configuration has two major limitations. First of all, the remote devices are unable to

    communicate directly. Instead, they must communicate via the central computer only.

    Secondly, the star network is very susceptible to failure, either in the central computer

    or the transmission links.

    a b

    File serve

    Centralcom uter

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    c d

    2- Switched

    The central switch, which could be a telephone exchange, is used to connect different

    devices on the network directly. Once the link is established, the two devices

    communicate as though they were directly linked without interference from any other

    device. At the end of the session, the connection is closed, freeing capacity for other

    users and allowing access to other devices. Multiple switches can be used to create

    alternative transmission routes.

    3- Ring

    Each device is attached to a network shaped as a continuous loop. Data proceeds in

    only one direction and at a constant speed round the loop. Devices may sendinformation only when they are in control of the token. The token is a package of

    data which indicates which device has control. The receiving device picks up the

    token, and then clears it for anothers use once it has received the message. Only one

    device may send data at any given moment, and each device must be working for the

    network to function.

    4- bus/ Ethernet

    a bus network consists of one piece of cable terminated at each end to which all

    devices are connected. In a bus-based network, each device is able to broadcast a

    message when it has detected silence for a fixed period of time. All devices receivethe broadcast and determine from the content of the message whether it was intended

    for them. The only problem occurs when two devices try to send at the same time.

    When a sending device detects anothers transmission, it aborts its own.

    B-These are answers to questions about the text. Write the questions

    1- To connect different devices on the network directly

    2- No, it goes in only one direction round the loop

    3- No, only one device may send data at any given moment

    File

    serve

    Computer

    Exchange

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    4- from the content of the message

    5- It cancels its own transmission.

    Unit 5- COMPUTER VIRUSES

    Task 1:Warm up

    4- What is a virus?

    5- How does a virus work?

    Task 2: Reading

    A -Before reading the text , match these words and phrases with their definitions

    1- a detonator a- a protective device

    2- an infector b- to remove all traces of something

    3- to boot c- a device used to set off an explosion or other destructiveprocess.

    4- to trigger d- to discover or recognize that something is present

    5- to erase e- to set a process in motion

    6- pirated f- something which transmits a disease or virus

    7- a shield g-stolen, obtained without the owners consent

    8- to detect h to load the operating system into memory

    A computer virus - an unwanted program that has entered your system without you

    knowing about it has two parts, which Ill call the infector and the detonator. They have

    two very different jobs. One of the features of a computer virus that separates it form

    other kinds of computer program is that it replicates itself, so that it can spread (viafloppies transported from computer to computer, or networks) to other computers.

    After the infector has copied the virus elsewhere, the detonator performs the viruss main

    work. Generally, that work is damaging data on your disks, altering what you see on your

    computer display, or doing something else that interferes with the normal use of your

    computer.

    Heres an example of a simple virus, the Lehigh virus. The infector portion of Lehigh

    replicates by attaching a copy of itself to COMMAND.COM (an important part of DOS),

    enlarging it by about 1,000 bytes.

    So lets say you put a floppy containing COMMAND.COM into an infected PC at ouroffice that is , a PC that is running the Lehigh program. The infector portion of Lehigh

    looks over DOSs shoulder, monitoring all floppy accesses. The first time you tell the

    infected PC to access your floppy drive, the Lehigh infector notices the copy of

    COMMAND.COM on the floppy and adds a copy of itself to that file.

    Then you take the floppy home to your PC and boot from the floppy. (In this case, youve

    got to boot from the floppy in order for the virus to take effect, since you may have many

    copies of COMMAND.COM on your hard and floppy disks, but DOS only uses the

    COMMAND.COM on the boot drive.)

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    Now the virus has silently and instantly been installed in your PCs memory. Every time

    you access a hard disk subdirectory or a floppy disk containing COMMAND.COM, the

    virus sees that file and infects it, in the hope that this particular COMMAND.COM will

    be used on a boot disk on some computer someday.

    Meanwhile, Lehigh keeps a count of infections. Once it has infected four copies of

    COMMAND.COM, the detonator is triggered. The detonator in Lehigh is a simple none.

    It erases a vital part of your hard disk, making the files on that part of the disk no longer

    accessible. You grumble and set about rebuilding your work, unaware that Lehigh is

    waiting to infect other unsuspecting computers if you boot from one of those four

    infected floppies.

    Dont worry too much about viruses. You may never see one. There are just a few ways

    to become infected that you should be aware of. The sources seem to be service people,

    pirated games, putting floppies in publicly available PCs without write-protect tabs,

    commercial software (rarely), and software distributed over computer bulletin board

    systems( also quite rarely, despite media misinformation).

    Many viruses have spread through pirated illegally copied or broken games. This is

    easy to avoid. Pay for your games, fair and square.

    If you use a shared PC or a PC that has public access, such as one in a college PC lab or a

    library, be very careful about putting floppies into that PCs drives without a write-

    protect tab. Carry a virus checking program and scan the PC before letting it write data

    onto floppies.

    Despite the low incidence of actual viruses, it cant hurt to run a virus checking program

    now and then. There are actually two kinds of antivirus programs: virus shields, which

    detect viruses as they are infecting our PC, and virus scanners, which detect viruses once

    theyve infected you.

    Viruses are something to worry about, but not a lot. A little common sense and the

    occasional virus scan will keep you virus-free.

    Remember these four points:

    Viruses cant infect a data or text file.

    Before running an antivirus program, be sure to cold-boot from a write-protected floppy.

    Dont boot form floppies except reliable DOS disks or your original production disks.

    Stay away from pirated software.

    C- Decide these statement T or F. Change the false to make it true.

    1- viruses cannot be spread through a computer network, only via floppies transported

    from computer to computer.

    2- the virus will spread as soon as you put the infected floppy in your PC.

    3- The infector works by interfering in some way with the normal use of your computer.

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    4- the detonator in Lehigh works by altering what you see on your screen.

    5- most viruses spread through pirated games.

    6- you should run an antivirus program every time you use your computer.

    7- there are not very many viruses in circulation.

    8- virus shields are more effective than virus scanners.

    D- these are answers to questions about the text. Write the questions

    1- two, one that infects and one that does the damage.

    2- by interfering in some way with the normal use of the computer.

    3- after it has infected four copies of COMMAND.COM

    4- every time you access a hard disk subdirectory or a floppy disk containingCOMMAND.COM

    5- Yes, by using your common sense and by occasionally scanning for them.

    E- look back in the text and find words or phrases with

    a similar meaning to:

    1- reproduces 2- infect 3- changing 4- immediately 5- complain

    an opposite meaning to

    6- reducing 7- removed 8- records 9- ignorant 10- frequent

    ---oOo---

    References

    1- Computing, Keith Boechkner, P.Charles Brown- Oxford university press 1993

    2- Infotech, Santiago Remancha Esteras Cambridge university press 2001

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    TONG L IEN OA N LA O ONG V IET NAMTRNG A I HOC T ON C THA NG

    PHONG THC N & DN

    READINGFOR

    Comput er g r a phiC design

    C ompiled by: ThS. OTHHOA QUYEN

    Internal publishing- HCM C, June 2010-

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    COLOR T HE ORY BASI CS

    Color Theory is a set of principles used to create harmonious color combinations.

    Color relationships can be visually represented with a color wheel the colorspectrum wrapped onto a circle.

    Monochromatic color scheme (kiu phi mu n sc)

    The monochromatic color scheme uses variations in lightness and saturation of a single

    color. This scheme looks clean and elegant. Monochromatic colors go well together,

    producing a soothing effect. The monochromatic scheme is very easy on the eyes,especially with blue or green hues. You can use it to establish an overall mood. The

    primary color can be integrated with neutral colors such as black, white, or gray.

    However, it can be difficult, when using this scheme, to highlight the most important

    elements because this scheme lacks color contrast. Tints, shades, and tones of the key

    color should be used to enhance the scheme.

    Analogous color scheme

    The analogous color scheme uses colors that are adjacent to each other on the

    color wheel. One color is used as a dominant color while others are used to enrich

    the scheme. The analogous scheme is similar to the monochromatic one, but offers

    more nuances. Avoid combining warm and cool colors in this scheme and avoid

    using too many hues in the analogous scheme, because this may ruin the harmony.

    Complementary color scheme

    The complementary color scheme is made of two colors that are opposite each

    other on the color wheel. This scheme looks best when you put a warm color

    against a cool color, for example, red versus green-blue. The complementary

    scheme is intrinsically high-contrast. When using the scheme, it is important to

    choose a dominant color and use its complementary color for accents. Using one

    Examples

    Examples

    Examples

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    color for the background and its complementary color to highlight important

    elements, you will get color dominance combined with sharp color contrast..

    Split complementary color scheme

    The split complementary scheme is a variation of the standard complementary

    scheme. It uses a color and the two colors adjacent to its complementary. This

    provides high contrast without the strong tension of the complementary scheme.

    Use a single warm color against a range of cool colors to put an emphasis on the

    warm color (red versus blues and blue-greens, or orange versus blues and blue-

    violets

    Triadic color scheme

    The triadic color scheme uses three colors equally spaced around the color wheel.

    This scheme is popular among artists because it offers strong visual contrast while

    retaining balance, and color richness. The triadic scheme is not as contrasting as

    the complementary scheme, but it looks more balanced and harmonious. One color

    should be used in larger amounts than others. If the colors look gaudy, try to

    subdue them

    Tetradic (double complementary) color schemes

    The tetradic (double complementary) scheme is the richest of all the schemes

    because it uses four colors arranged into two complementary color pairs. This

    scheme is hard to harmonize; if all four colors are used in equal amounts, the

    scheme may look unbalanced, so you should choose a color to be dominant or

    subdue the colors. If the scheme looks unbalanced, try to subdue one or more

    colors. Avoid using pure colors in equal amounts

    Examples

    Examples

    Examples

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    Color theory does not analyze tints, shades, and tones

    Color theory analyzes only the relationships of pure colors; it does not take color

    lightness and saturation into account. While your color scheme can use any tints,shades, and tones, color theory pays attention only to the hue component.

    Answer these questions:

    1- How many kinds of classic color schemes? Write them out.

    2- Which kinds of schemes is the most popular now? Explain how is it the

    most popular kind of scheme?

    Task 3:

    Color Meaning

    Red

    Red is the color of fire and blood, It has very high visibility, which is why stop

    signs, stoplights, and fire equipment are usually painted red. In heraldry, red is

    used to indicate courage. It is a color found in many national flags.

    Red brings text and images to the foreground. Use it as an accent color to

    stimulate people to make quick decisions; it is a perfect color for 'Buy Now' or

    'Click Here' buttons on Internet banners and websites. In advertising, red is often

    used to evoke erotic feelings (red lips, red nails, red-light districts, etc). Red is

    widely used to indicate danger (high voltage signs, traffic lights). This color is also

    commonly associated with energy, so you can use it when promoting energydrinks, games, cars, items related to sports and high physical activity.

    Light red represents joy, passion, sensitivity, and love.

    Pink signifies romance, love, and friendship. It denotes feminine qualities and

    passiveness.

    Dark red is associated with willpower, anger, leadership, courage, longing,

    Brown suggests stability and denotes masculine qualities.

    Orange

    Orange combines the energy of red and the happiness of yellow. To the human

    eye, orange is a very hot color, so it gives the sensation of heat. Nevertheless,orange is not as aggressive as red.. It is highly accepted among young people.

    Orange is associated with healthy food and stimulates appetite. In heraldry, orange

    is symbolic of strength and endurance.

    You can use it to catch attention and highlight the most important elements of your

    design. Orange is very effective for promoting food products and toys.

    Dark orange can mean deceit and distrust.

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    Red-orange corresponds to desire, passion, pleasure, domination, aggression, and

    thirst for action.

    Gold evokes the feeling of prestige. The meaning of gold is illumination, wisdom,and wealth. Gold often symbolizes high quality.

    Yellow

    Yellow is the color of sunshine. Yellow produces a warming effect, arouses

    cheerfulness, stimulates mental activity, and generates muscle energy. Yellow is

    often associated with food. Bright, pure yellow is an attention getter, which is the

    reason taxicabs are painted this color. When overused, yellow may have a

    disturbing effect; it is known that babies cry more in yellow rooms. Yellow is seen

    before other colors when placed against black; this combination is often used to

    issue a warning. In heraldry, yellow indicates honor and loyalty. Later themeaning of yellow was connected with cowardice.

    You can choose yellow to promote children's products and items related to leisure

    and to highlight the most important elements of your design. Men usually perceive

    yellow as a very lighthearted, 'childish' color, so it is not recommended to use

    yellow when selling prestigious, expensive products to men nobody will buy a

    yellow business suit or a yellow Mercedes. Yellow is an unstable and spontaneous

    color, so avoid using yellow if you want to suggest stability and safety. Light

    yellow tends to disappear into white, so it usually needs a dark color to highlight

    it. Shades of yellow are visually unappealing because they loose cheerfulness andbecome dingy.

    Dull (dingy) yellow represents caution, decay, sickness, and jealousy.

    Light yellow is associated with intellect, freshness, and joy.

    Green

    Green is the color of nature, fertility. Green has great healing power. It is the most

    restful color for the human eye; it can improve vision. Green suggests stability and

    endurance. Sometimes green denotes lack of experience; for example, a

    'greenhorn' is a novice. In heraldry, green indicates growth and hope. Green, as

    opposed to red, means safety; it is the color of free passage in road traffic.Use green to indicate safety when advertising drugs and medical products. Green

    is directly related to nature, so you can use it to promote 'green' products. Dull,

    darker green is commonly associated with money, the financial world, and

    banking

    Dark green is associated with ambition and jealousy.

    Yellow-green can indicate sickness, cowardice, and jealousy.

    Aqua is associated with emotional healing and protection.

    Olive green is the traditional color of peace.

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    Blue

    Blue is the color of the sky and sea. Blue is considered beneficial to the mind and

    body, produces a calming effect. Blue is strongly associated with tranquility andcalmness. In heraldry, blue is used to symbolize piety and sincerity.

    You can use blue to promote products and services related to cleanliness (water

    purification filters,), air and sky (airlines, airports, air conditioners), water and sea

    (, mineral water). As opposed to emotionally warm colors like red, orange, and

    yellow; blue is linked to consciousness and intellect. Use blue to suggest precision

    when promoting high-tech products. Blue is a masculine color; according to

    studies, it is highly accepted among males.

    Avoid using blue when promoting food and cooking, because blue suppresses

    appetite. When used together with warm colors like yellow or red, blue can createhigh-impact, vibrant designs; for example, blue-yellow-red is a perfect color

    scheme for a superhero.

    Light blue is associated with health, healing, tranquility, understanding, and

    softness.

    Dark blue represents knowledge, power, integrity, and seriousness.

    Purple

    Purple combines the stability of blue and the energy of red. Purple is associated

    with royalty. It symbolizes power, nobility, luxury, and ambition. , mystery and

    magic.

    According to surveys, almost 75 percent of pre-adolescent children prefer purple

    to all other colors. Purple is a very rare color in nature; some people consider it to

    be artificial.

    Light purple is a good choice for a feminine design. You can use bright purple

    when promoting children's products because this evokes romantic and nostalgic

    feelings.

    Dark purple evokes gloom and sad feelings. It can cause frustration.

    Read the text carefully and fill the table below:

    Color Meaning Examples

    Red High visibility Stop sign,

    Task 3:

    Fill the gaps with the words below:

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    gray safety symbol bright authority

    perspective purity fear angels black

    White is associated with light, goodness, innocence, purity, virginity. andcleanliness. As opposed to_____(1), white usually has a positive connotation.

    White can represent a successful beginning. In heraldry, white depicts faith and

    (2)________.

    In advertising, white is associated with coolness and cleanliness because it's the

    color of snow. You can use white to suggest simplicity in high-tech products.

    White is an appropriate color for charitable organizations; ____(3)are usually

    imagined wearing white clothes. White is associated with hospitals, doctors, and

    sterility, so you can use white to suggest ____(4) when promoting medical

    products. White is often associated with low weight, low-fat food, and dairyproducts.

    Black is a mysterious color associated with ____(5) and the unknown (black

    holes). It usually has a negative connotation (blacklist, black humor, 'black death').

    Black denotes strength and____(6) ; it is considered to be a very formal, elegant,

    and prestigious color (black tie, black Mercedes). In heraldry, black is the ____(7)

    of grief.

    Black gives the feeling of ____(8)and depth, but a black background diminishes

    readability. A black suit or dress can make you look thinner. When designing for a

    gallery of art or photography, you can use a black or ____(9) background to makethe other colors stand out. Black contrasts well with _____(10) colors. Combined

    with red or orange other very powerful colors black gives a very aggressive

    color scheme.

    Task 4

    :Based on the text, make cross puzzle about colors.

    Across

    1- the color associated with food and autumn.(6)2- The color of purity(5)

    Down

    3- the color of love(4)

    4- the color associated with safety(4)

    Up

    5- having some tinge of sky color , of either series may pass into red or white, but

    not into the opposing color.(4)

    Incline 6- the color of happiness (6)

    1 5 4

    6 U

    3

    B

    2

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    ILLUMINATION AND SHADING

    Illumination (lighting) model: determine the color of a surface point bysimulating some light attributes.

    Shading model: applies the illumination models at a set of points and colors

    the whole image

    Task 1: Summarize the text below

    ILLUMINATION (LIGHTING) MODEL:

    To model the interaction of light with surfaces to determine the final color &

    brightness of the surface. There are two kinds of illumniations: Global illumination

    Local illumination

    Global Illumination models: take into account the

    interaction of light from all the surfaces in the

    scene. (will cover under the Radiosity section)

    Local illumination: Only consider the light, the

    observer position, and the object material properties

    THREE COMPONENTS OF ILLUMINATION MODEL

    Diffuse

    The diffuse component of the Phong model represents reflections that are not

    directional in nature. Each surface has a diffuse reflectance characteristic that

    determines how much light is reflected off the surface. The amount of light

    reflected is independent of the direction that the surface is being viewed from

    since surfaces that reflect diffusely reflect in all directions equally. The intensity

    of the diffuse reflection varies only with the cosine of the angle between thesurface normal and light source.

    Specular

    The diffuse component of the Phong model is used to characterize reflections that

    are highly directional. Examples of this would be bright highlights on a shiny

    object. Similar to diffuse reflections, each surface has a specular reflection

    coefficient that determines how much light is reflected off the surface. The

    intensity of a specular reflection is also proportional to the cosine of the angle

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    between the view direction and the direction the light is reflected in. In addition,

    there is a specular exponent that determines how quickly the specular highlight

    drops off as the view angle moves away from the reflection angle.Ambient

    The ambient component of the Phong model is added to take into account light

    generated from inter-object reflections. In real environments surfaces that are not

    directly lit are not completely dark. Light generated by reflections off other diffuse

    and specular surfaces serves to illuminate these areas. To model this, Phong uses a

    constant ambient illumination term that when multiplied by the ambient

    reflectivity of the surface, gives the ambient component of illumination.

    Task 2:

    Shading can be broken into about 5 basic tones from blacks, to dark grays, to

    middle grays, lights, and whites. Label the shade tones for 4 portraits below:

    Task 3: reading

    SHADING MODELS FOR POLYGONS

    Constant Shading (flat shading)

    Compute illumination at any one point on the surface. Use face or

    one normal from a pair of edges. Good for far away light and

    viewer or if facets approximate surface well.

    Per-Pixel Shading

    Compute illumination at every point on the surface.

    Interpolated Shading

    Compute illumination at vertices and interpolate color

    Constant Shading

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    Flat shading is lighting technique used in 3D computer graphics. It shades eachpolygon of an object based on the angle between the polygon's surface normal and

    the direction of the light source, their respective colors and the intensity of thelight source. It is usually used for high speed rendering where more advancedshading techniques are too computationally expensive.

    The disadvantage of flat shading is that it gives low-polygon models a facetedlook. Sometimes this look can be advantageous though, such as in modeling boxyobjects. Artists sometimes use flat shading to look at the polygons of a solid modelthey are creating. More advanced and realistic lighting and shading techniquesinclude

    Un-lit flat shading Gouraud shading Phong shading

    Polygon Mesh Shading

    Shading each polygonal facet individually will not generate an illusion of

    smooth curved surface

    Reason: polygons will have different colors along the boundary,unfortunately, human perception helps to even accentuate the discontinuity:

    mach band effect

    Smooth Shading ( Interpolated shading)

    Need to have per-vertex normals

    Gouraud Shading

    Interpolate color across triangles

    Fast, supported by most of the graphics accelerator cards

    Phong Shading Interpolate normals across triangles

    More accurate, but slow. Not widely supported by hardware

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    the triangle's points are used to compute a surface normal for each pixel, which in

    turn creates a more accurate RGB value for each pixel

    A - A nswer these questions1- What flat shading? Gouraud shading? Phong shading?

    2- Compare the different features between flat shading , Gouraud shading and

    Phong shading?

    Make questions based on the answers following;

    1- on the angle between the polygon's surface normal and the direction of the

    light source.

    2- that it gives low-polygon models a faceted look

    3- yes, they include Gouraud shading and Phong shading.

    4- to achieve smooth lighting on low-polygon surfaces

    5- to calculate the surface normals at the vertices of polygons in a 3D

    computer model

    6- by lines drawn across the image

    7- no, Phong shading is more realistic than Gouraud shading

    ---oOo---

    Reference

    1- Computer Graphics,Principle and practice- Foley, Van Dam, Feirner

    Hughers Addison Wesley Publishing company

    2- Computer Graphics, Nguyen Duc Cuong, Hoang Duc Hai, NXB Giao duc

    3- Internet

    www.futuretech.blinkenlights.nl/gouraud.html

    http://freespace.virgin.net/hugo.elias/graphics/x_polygo.htm

    http://www.graphics.cornell.edu/online/tutorial/vase/

    http://www.indezine.com/articles/colortheory.html

    http://www.color-wheel-pro.com/color-meaning.html

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    TONG L IEN OA N LA O ONG V IET NA MTRNG A I HOC T ON C THA NG

    PHONG THC N & DN

    READINGFOR

    f a shion design

    C ompiled by: ThS. OTHHOA QUYEN

    Internal publishing- HCM C, June 2010-

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    Styles and silhoutteTask 1These are some neckline design variations, match these word with pictures anddefinition beside

    1. Ring neck a- A necknline with sharp V shape cut into around neck

    2. Henley b- A neckline with the shoulders bared3. Decollete c- A design with a scalloped edge that forms a

    continuous wave-shape pattern

    4. Draped neck d- A color that gets its name from its shawlcollar that crosses at the points and look likea muffler

    5. Drawstring e- An open-front buttoned crew neck. Usually

    with two or three button6. Halter neck f- A round neck without the rib knit7. Cross muffler

    collarg- A neckline with a drape ( a loose pleat or sag

    that lays naturally)

    8. Off-shoulderneck

    h- A type of neckline that is drawn tight with astring

    9. Plunging i- A strapless neckline with a deep scoop

    10. Scallopedneck

    j- A neckline where the cloth wraps aroundfrom the body or hangs from a strap aroundthe neck. The back is bared

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    Task 2

    Fill out the blank with the words belowa- geometr