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The word " debit " is naturally associated with double -entry, but pre- date s it. It derive s from the Latin for "he owes".

As is known in the double-entry system, all increases in assets and expenses and all decreases in capital liabilities or revenues are debits. If the recording has been done correct ly, the total of the debits will be always equal to the total of the credits.

The debits are usually found on the left-hand side of accounts. This may be due to the fact that left-handedness has always been regarded as bad. Suffice it to remember that Judas was sitting on the left from Christ at the Last Supper. In Latin "left" means "sinister". So, no wonder, that in accounting "bad people" who are in debt with the business are shown on the left.

As is known, the credit side of an account is the right-hand side. This may be because, historically, creditors were regarded as "good" because they trusted one; and the right hand has always been regarded as the "good" side. For example, all important guest s general ly sit at the right side of the host. The second meaning of the word credit is belief of others that a person, company etc. can pay debts, or will keep a promise to pay. "To extend" credit or to make sales on credit is to trust another person.

7. а. Задайте разделительные вопросы к следующим предложениям:

1. The word «debit»pre-dates double-entry, ________________________?

2. It derives from the Latinfor "he owes", _______________________?

3. All decreases in capital liabilities or revenues are debits,___________?

4. The totalof the debits will be always equal to the total of the credits, ______________________________?

5. Judas was sitting on the left from Christ at the Last Supper, __________?

6. It has come to the English language from Latin, __________________?

7. Creditors were regarded as "good", ___________________________?

8. A company can pay debts, __________________________________?

9. Left-handedness has always been regarded as bad,________________?

10. The word credit has two meanings, __________________________?

7. б. Вставьте в предложение пропущенное слово: debit, double-entry system, assets and liabilities, total, increased, decreased, capital, expenses, credit, company.

1. The word ______________means «he owes".

2. You need ___________________ if you want to start your own business.

3. The _________________ appeared in 1494.

4. The ______________amount of money spent by the company is 3 bln. dollars.

5.__________________ are the main financial indicators of the economic position of the company.

6. The export extraction of gas in Russia has _______________this year.

7. The word ______________means «he trusts".

8. It`s necessary to calculate accounting economic ____________________ for the final reporting.

9. Gazprom is the biggest ____________________ in the Russian Federation.

10. This year there has ____________________ the Gross National Product of the Russian Federation.