Практика Shadowing: Bookkeeping in 6 Steps (for Beginners) - Изучайте разговорный английский по видео

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Bookkeeping is an important part of running your business,
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but to be honest, it's not something most business owners know much about or even want to do.
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But now more than ever, bookkeeping is crucial to staying organized and having accurate data about your business.
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My name is Kristen, and I'm a certified public accountant turned small business owner and entrepreneur.
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I left my job at a big four accounting firm to start my own boutique firm
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that serves small business owners like maybe yourself.
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So today I'm going to teach you the bookkeeping basics.
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This video is designed for business owners or anyone that is interested in becoming a bookkeeper.
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What is bookkeeping?
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Simply put, it is the process of keeping financial records for a business.
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And this is so important because bookkeeping is required to file taxes, to get loans or funding,
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and to stay compliant with local, state, and federal regulations.
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And even more than that, it's crucial to have financial data about your business to make decisions for the future.
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And surprisingly, the process is pretty simple.
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So I'm going to break down the steps of bookkeeping.
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So step one
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One is to simply gather financial records or source documents.
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And these documents include, most importantly,
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bank statements and credit card statements that show a list of transactions during that financial period with an amount,
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a date, and a description.
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Some other documents that are really helpful are receipt, any record of cash transactions.
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So if the business pulled out cash and that cash was used for different types of activities,
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that's really important to have written down or logged somewhere.
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Also, any invoices that the business issued to its customers or clients and any bills that were issued to the business.
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Step two is to categorize transactions.
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So now that you have all of the data you'll need,
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you then need to sort through those transactions and make some decisions around what category they fall under.
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So we have several normal categories in the bookkeeping world, and that's going to be revenue or sales and expenses,
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assets, liability, and owner's equity.
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And a lot of those terms you may have heard before, equity may be a new one,
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but essentially it's a record of owner's distributions and contributions and what money is remaining in the business undistributed.
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It's important to be able to basically list out all of the transactions from that bank statement,
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from those source records, and decide on categories.
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And this is where I will recommend using an accounting software.
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And the two that I love the most are Xero Accounting Software and QuickBooks Online.
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You definitely want something digital and cloud -based.
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You don't want to have to worry about, you know, a physical device being stolen or lost and losing all of your records.
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So get something cloud -based and those two softwares will definitely do the trick.
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Step three is where a lot of newbie bookkeepers
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or business owners who try to DIY their own bookkeeping mess up and that is reconciling your bank account.
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So you've got all of the transactions in the accounting software
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and categorized and now you have to take an additional step to ensure accuracy and completeness of your data.
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In a nutshell, that step is you get the source documents, the bank statements or credit card statements,
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and you match them to the balance in the accounting software.
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And then when there are discrepancies, you have to really understand those discrepancies because they could be caused by missing transactions,
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duplicate transactions, or timing issues.
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So you've got to be able to speak to those and make any corrections as needed.
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It's shocking how many people's books I see
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that come to our accounting firm
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and you can very much tell a bank reconciliation has never been completed
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because their credit card may say that they have a positive 500 balance
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when really they owe negative $2 ,000 on that card, right?
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Step four is preparing the financial statements.
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And under generally accepted accounting principles, there are three main financial reports that I recommend most business owners know and understand.
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And that's going to be the income statement or profit and loss.
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Both names are totally acceptable the balance sheet, and then lastly, the statement of cash flows.
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And that basically just explains how the cash has moved in
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and out of the business for that period and what the net cash increase or decrease was.
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So these statements can often be run for various periods of time.
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So normally at our firm, we prepare statements on a monthly basis.
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So the monthly report would show that month's data, but also a year to date view.
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So the business owner can go into their income statement and not only see how they did that month,
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but how they're tracking for the whole year.
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Now, the balance sheet is a little bit different because it's not over a span of time.
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It's an as of period because the balance sheet is basically the statement of net worth of the business.
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So what does the business own and what does the business owe?
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So because there's really only a snapshot available for that
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and there's not going to be the span of time like an income statement or profit and loss,
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that would be run as of a certain date.
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So as of December 31st. And then the statement of cash flow, similar to the profit and loss or income statement,
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can be run for a span of time to show the activity over that period of time.
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The next step is reviewing the financial statement.
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So these beautiful statements mean nothing if we don't understand them.
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So the first statement that we talked about, the income statement or profit and loss is giving you a summary of revenue,
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cost of goods sold or cost of services sold,
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which basically are those variable expenses that are changing as your revenue grows or as it decreases, right?
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So for a product space business, that's going to be the cost of inventory that they sold during that period.
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And then the next section is operating expenses.
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And generally these are overhead expenses or fixed expenses.
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And what that means is they don't fluctuate as much with revenue as the cost of goods sold expenses would.
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So you're going to see things like rent and insurance and payroll, etc. in this part of the profit and loss or income statement.
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The last line, the bottom line is going to tell you your net profit or net loss.
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So this is really a great picture of how the business is performing.
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Is there going to be profit left over after the month or is the business in the red?
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Are they in a loss position?
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The next statement is the balance sheet.
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So like we talked about this is going to be a summary of what the business owns
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which is called assets and that's at the top of the statement
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and what they owe which is called liabilities and that's next
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so that's going to be things like credit card balances loan balances
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or any bills that are outstanding and then the last section is equity
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which like we talked about is a summary of owners contributions to the business, owner's distributions from the business, and also a retained earnings.
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So basically what is leftover, what is undistributed in the business.
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And then lastly is our statement of cash flows.
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And this is broken down into three main sections.
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So it's cash flow from operations, cash flow from investing activities, and cash flow from financing activities.
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So it pulls data from both the income statement and the balance sheet to show a cash summary.
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So how much cash did you start the month with?
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How much cash did you increase by or spend?
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And then what's your leftover cash balance?
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So it's a reconciliation of cash, which is a business's most important tool.
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Step six is to use your financial statements to make informed business decisions.
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So there is so much information to gather from these financial statements and really they tell a story of your business's performance.
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So some examples about how my clients have used their financial
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statements to make decisions is they track things like return on ad spend.
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So if they're spending a bunch of money on advertising they basically see what their return was in revenue
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and they can make a decision around whether to continue that ad campaign or to halt it altogether.
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Another good example is your payroll spend right so seeing the total amount
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that you spend to pay your team members and employees
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and tracking that on a consistent basis is really important
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because a lot of business owners like to track revenue per headcount
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so if there are people in your business that are working for you
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but aren't producing revenue they may be eating away at a lot of your profits
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and so it's really helpful to see that in one financial report
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and then lastly the most important number like I said is the net profit
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or net loss so really understanding that number
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and what it tells about the health of your business so
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if you're constantly in a net loss position look closer at your expenses
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and see what you might be able to cut
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or reduce to put you into that profit position okay so you've just learned the six steps for bookkeeping for a business
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And these steps are so important, whether you're doing your own bookkeeping for your business, or if you're interested in becoming a bookkeeper.
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Me and my team run a program called Brilliant Bookkeeper, and it will teach you just that.
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It'll provide you the mentorship and the coaching
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and the support to learn the skills needed to become a bookkeeper
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and seal the deal with your first client within 30 days.
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So I hope that you'll check that out if you're interested in.
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Bookkeeping really is the difference that can help you
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or your clients have a more profitable year and take home more income personally.
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So if you liked this video,
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please give it a thumbs up and subscribe to the channel and feel free to leave a comment or a question.
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We would love to hear from you.
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Thanks so much.

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Лексика и советы по произношению к этому уроку

Этот урок разговорной практики построен на видео «Bookkeeping in 6 Steps». Чаще всего повторяются слова: statement, cash, bookkeeping, financial, step. В этом видео 132 предложений и 1741 слов для шедоуинга. Речь длится 10:41. Говорящий говорит в естественном темпе, около 163 слов в минуту, близком к повседневной речи. 88% слов входят в 3000 самых частых слов английского языка, поэтому лексика простая.

Ключевая лексика этого видео

15 слов из видео, которые стоит выучить, с произношением и значением:

СловоПроизношениеЗначение
transaction существительное/tɹænˈzækʃən/сде́лка
expense существительное/ɪkˈspɛns/расхо́д
sheet существительное/ʃit/лист, листо́к
summary существительное/ˈsʌm.ə.ɹi/резюме́, кра́ткое изложе́ние
spin глагол/spɪn/верте́ться, крути́ться
equity существительное/ˈɛk.wɪ.ti/справедли́вость, беспристра́стность
cloud существительное/ˈklaʊ̯d/о́блако, ту́ча
helpful прилагательное/ˈhɛlp.fl̩/поле́зный, любе́зный
contribution существительное/ˌkɑntɹɪˈbjuʃən/вклад, уча́стие
crucial прилагательное/ˈkɹuː.ʃəl/реша́ющий, ключево́й
gather глагол/ˈɡæðɚ/собира́ть, собра́ть
asset существительное/ˈæsɛt/акти́в m or акти́вы, авуа́ры
decrease глагол/dɪˈkɹiːs/уменьша́ться, уме́ньшиться
liability существительное/laɪəˈbɪlɪti/обяза́тельство, долг
payroll существительное/ˈpeɪˌɹəʊl/платёжная ве́домость, платёжные ве́домости

Фразовые глаголы, которые вы услышите

СловоЗначение
break down глаголломаться, сломаться
pull out глаголвыходи́ть, вы́йти
write down глаголзапи́сывать, записа́ть

Грамматика в этом видео

Конструкции, которые говорящий использует чаще всего, с точными словами из видео:

КонструкцияВ видео
Пассивный залог be + причастие прошедшего времени — важно, что происходит, а не кто это делаетis designed · is required · were issued
Present Perfect have/has + причастие прошедшего времени — прошлое действие, важное сейчасhas never been completed · has moved · you've just learned
Придаточные определительные who / which + предложение — уточнение о человеке или предметеowe which is · cash, which is
Вероятность с «might / may» might/may + глагол — возможно, но не точноmay have · may say · may be

Произношение, на которое стоит обратить внимание

Говорящий использует 20 сокращённых и редуцированных форм, например you're, don't, I'm. Произносите их коротко, так, как слышите.

  • Звуки «th»: gather /ˈɡæðɚ/, altogether /ɔl.tuˈɡɛð.ɚ/, thumb /ˈθʌm/
  • Звуки «sh» и «zh»: transaction /tɹænˈzækʃən/, sheet /ʃit/, contribution /ˌkɑntɹɪˈbjuʃən/, crucial /ˈkɹuː.ʃəl/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/
  • Длинные слова — следите за ударением: contribution /ˌkɑntɹɪˈbjuʃən/, liability /laɪəˈbɪlɪti/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, essentially /ɪˈsɛnʃəli/, regulation /ˌɹɛɡjʊˈleɪʃən/

Звуки, трудные для русскоязычных:

  • /h/ — лёгкий выдох, а не русское «х»: helpful /ˈhɛlp.fl̩/, hungry /ˈhʌŋ.ɡɹi/, overhead /ˈəʊvəˌhɛd/, headcount /ˈhɛdˌkaʊnt/
  • Звонкие согласные в конце слова — не оглушайте их: cloud /ˈklaʊ̯d/, log /lɔɡ/, subscribe /səbˈskɹaɪb/, organize /ˈɔɹɡənaɪz/, overhead /ˈəʊvəˌhɛd/

Как заниматься с этим видео

  1. Прослушайте всё видео один раз молча и выпишите незнакомые слова.
  2. Начните со скорости 0,75×, повторяйте предложение за предложением и вернитесь к обычной скорости, когда станет легко.
  3. Запишите себя и сравните с оригиналом, обращая внимание на такие слова, как transaction, expense, sheet.

Что такое техника Shadowing?

Shadowing — это научно обоснованная техника изучения языка, изначально разработанная для подготовки профессиональных переводчиков и популяризированная полиглотом доктором Александром Аргуэльесом. Метод прост, но эффективен: вы слушаете аудио на английском от носителей языка и немедленно повторяете вслух — как тень, следующая за говорящим с задержкой в 1–2 секунды. В отличие от пассивного прослушивания или грамматических упражнений, Shadowing заставляет мозг и мышцы рта одновременно обрабатывать и воспроизводить реальные речевые паттерны. Исследования показывают, что это значительно улучшает точность произношения, интонацию, ритм, связную речь, понимание на слух и беглость речи — что делает его одним из самых эффективных методов для подготовки к IELTS Speaking и реального общения на английском.

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