🔸 EXERCISE 1 : put the following verbs in the present perfect :

:
1. I __________ (never / be) to Canada.

2. She __________ (lose) her keys.

3. They __________ (live) in Paris for 5 years.

4. We __________ (just / finish) our homework.

5. You __________ (ever / try) sushi?

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🔸 EXERCISE 2 : present perfect / simple past :

 1. I (saw / have seen) that movie last week.

2. He (broke / has broken) his arm.

3. We (have lived / lived) in London since 2021.

4. She (did / has done) her homework yesterday.

5. They (have never eaten / never ate) Japanese food.

---

✅ Keys :
Exercice 1 :

1. have never been

2. has lost

3. have lived

4. have just finished

5. Have you ever tried?

Exercice 2 :

1. saw

2. has broken
 3. have lived

4. did

5. have never eaten

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1. Structure : present perfect :

Present Perfect

Form: have/has + past participle

Examples:

I have eaten.

She has visited Paris.

Used when:

1. The time is not specified or not important:

→ I have seen that movie.

2. The action has relevance to the present:

→ I have lost my keys (so I can’t open the door).

3. Life experiences (without saying when):

→ He has been to Japan.

4. Unfinished time periods:

→ We have worked a lot this week.

5. With “just,” “already,” “yet,” “ever,” “never,” “recently,” etc.

→ She has just left.
→ Have you ever tried sushi?

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✅ Simple Past

Form: verb + -ed (regular verbs) or past form (irregular verbs)

Examples:

I ate.

She visited Paris.

Used when:

1. The action is completed and the time is specific or known:

→ I saw that movie yesterday.

2. The time is mentioned:

→ He graduated in 2020.

3. Narrating past events or stories:

→ We arrived, sat down, and started to eat.

4. Finished time expressions:

→ last year, yesterday, in 1999, two weeks ago, when I was a child...
---

Quick Comparison:

Sentence Present Perfect Simple Past

I (eat) sushi I have eaten sushi (at some point in life) / I ate sushi last night
She (go) to London : She has gone to London (still there or experience) /
She went to London in July
We (finish) the work : We have finished the work (just now / result matters
now) / We finished the work yesterday

Through / throughout
“through” and “throughout” look similar, but they differ in meaning and usage.

1. Meaning & Core Difference

• Through → Focuses on movement or progression from one side, point, or

period to another.

• Throughout → Focuses on the entire extent of space, time, or coverage. It

emphasizes everywhere or during the whole period.

2. Examples with Keys

A. Place (space)
1. Through → “The train passed through the tunnel.”
(Meaning: It entered one end of the tunnel and came out the other.)
2. Throughout → “The flowers were planted throughout the park.”
(Meaning: They were spread everywhere in the park.)

B. Time (period)
 3. Through → “He worked hard through the night to finish the project.”
(Meaning: From the start of the night until the end.)
4. Throughout → “She was cheerful throughout the meeting.”
(Meaning: During the whole meeting, at every moment.)

C. Experience / Process
5. Through → “We went through many difficulties before succeeding.”
(Meaning: We experienced and overcame difficulties step by step.)
6. Throughout → “The same problem occurred throughout the company.”
(Meaning: The problem happened everywhere in the company.)
---

1. Basic Accounting Terms

English
French
Arabic

Accounting
Comptabilité
‫المحاسبة‬

Accountant
Comptable
‫محاسب‬

Ledger
Grand livre
‫دفتر األستاذ‬

Balance sheet
Bilan
‫الميزانية العمومية‬

Income statement
Compte de résultat
‫بيان الدخل‬

Cash flow
Flux de trésorerie
‫التدفق النقدي‬

Assets
Actifs
‫األصول‬

Liabilities
Passifs
‫الخصوم‬

Equity
Capitaux propres
‫حقوق الملكية‬

Revenue
Revenu
‫اإليرادات‬

Expenses
Dépenses
‫المصروفات‬

profit
Profit
‫الربح‬

Loss
Perte
‫الخسارة‬

Debit
Débit
‫مدين‬

Credit
Crédit
‫دائن‬

2. Advanced Accounting Terms

English
French
Arabic

Depreciation
Amortissement
‫اإلهالك‬

Amortization
Amortissement (immatériel)
‫االستهالك‬

Accrual basis
Comptabilité d’exercice
‫أساس االستحقاق‬

Inventory
Inventaire
‫المخزون‬

Trial balance
Balance de vérification
‫ميزان المراجعة‬

Journal entry
Écriture comptable
‫القيد المحاسبي‬

Chart of accounts
Plan comptable
‫دليل الحسابات‬

Financial statement
État financier
‫القوائم المالية‬
Audit
Audit
‫التدقيق‬

Tax return
Déclaration fiscale
‫اإلقرار الضريبي‬

Overhead costs
Frais généraux
‫التكاليف العامة‬

Cost of goods sold (COGS)

Coût des marchandises vendues
‫تكلفة البضائع المباعة‬

Break-even point
Seuil de rentabilité
‫نقطة التعادل‬

Working capital
Fonds de roulement
‫رأس المال العامل‬

Gross margin
Marge brute

3. Phrases & Functional Expressions

English
French
Arabic

To keep the books

Tenir la comptabilité
‫مسك الدفاتر‬
To balance the accounts
Équilibrer les comptes
‫موازنة الحسابات‬

To write off a debt

Passer une créance en pertes
‫شطب دين‬

To close the accounts

Clôturer les comptes
‫إقفال الحسابات‬

To reconcile statements
Réconcilier les relevés
‫تسوية البيانات‬

To post an entry
Enregistrer une écriture
‫تسجيل قيد‬

To audit the accounts

Auditer les comptes
‫تدقيق الحسابات‬

To file a tax return

Déposer une déclaration fiscale
‫تقديم إقرار ضريبي‬

To accrue expenses
Comptabiliser des charges
‫تسجيل المصروفات المستحقة‬

To assess financial health

Évaluer la santé fin

Exercise 1 – Match the Definition

Match each definition with the correct term :

1. A record of all transactions for a particular account.
2. Money owed by the company to others.
3. The financial report showing assets, liabilities, and equity at a
specific date.
4. The value of assets minus liabilities.
5. The profit before subtracting operating expenses.

Word Bank:
Assets – Gross margin – Ledger – Liabilities – Balance sheet – Equity

Exercise 2 – Fill in the Gaps

Complete the sentences with the correct accounting term.

1. The __________ lists all the company’s assets and liabilities at the
end of the year.
2. All sales and purchase transactions are recorded in the __________.
3. Our company’s __________ has increased by 10% due to higher
sales.
4. After calculating costs, our __________ for the year was $200,000.
5. The company uses the __________ method to record transactions
when they occur, not when cash changes hands.

Word Bank:
Ledger – Balance sheet – Profit – Accrual basis – Equity

Exercise 3 – Multiple Choice

Choose the correct answer :

1.Which of the following is an asset?
a) Loan payable
b) Office building
c) Accounts payable
d) Salaries expense

2.Depreciation is:
a) An increase in asset value
b) The reduction of an asset’s value over time
c) A type of revenue
d) The process of recording liabilities

3.Which statement shows a company’s revenues and expenses?

a) Income statement
b) Balance sheet
c) Trial balance
d) Ledger

PART 3 – Answer Keys

Exercise 1 – Keys
1 → Ledger
2 → Liabilities
3 → Balance sheet
4 → Equity
5 → Gross margin

Exercise 2 – Keys
1 → Balance sheet
2 → Ledger
3 → Equity
4 → Profit
5 → Accrual basis

Exercise 3 – Keys
1 → b) Office building
2 → b) The reduction of an asset’s value over time
3 → a) Income statement

Professional Communication & Reporting in Accounting

1. Structuring Meetings in Accounting

1.1 Opening a Meeting

Purpose: set the tone, clarify objectives, review agenda.

Common Phrases:
• Greeting & Purpose
• Good morning, everyone. Thank you for joining the quarterly
financial review.
• The purpose of today’s meeting is to review Q2 performance and
discuss budget adjustments.
• Agenda Overview
• We’ll start with the income statement, move on to the balance
sheet, and finish with cash flow analysis.
• Ground Rules
• Please hold questions until the end of each section.
1.2 Body of the Meeting

Purpose: present data, explain findings, make decisions.

Steps:
1. Present figures clearly (state the data, then interpret it)
• Our revenue increased by 12% compared to Q1, mainly due to
higher export sales.
2. Refer to visuals (charts, tables)
• As you can see in Chart 2, operating expenses remained stable.
3. Highlight key changes
• Inventory turnover improved from 5.2 to 6.0, indicating better stock
management.

1.3 Closing the Meeting

Purpose: summarize and confirm next steps.

Common Phrases:
• To summarize, our profit margin improved, but cash flow remains
tight.
• The action points are: prepare a cost reduction plan and submit by
next Monday.
• Thank you for your contributions. The next meeting will be on
September 5th.
⸻

2. Reporting Data in Accounting

2.1 Steps to Report Data

1. Collect: Ensure figures are accurate and complete.
2. Organize: Group data by category (revenues, expenses, assets,
liabilities).
3. Analyze: Compare with previous periods, highlight trends.
4. Present: Use tables, graphs, and bullet points for clarity.

2.2 Useful Reporting Phrases

• The data indicates a steady growth in net income.
• Compared to the previous quarter, expenses have decreased by 5%.
• Our liquidity ratio has improved from 1.2 to 1.5.
• Cash inflows from operations covered all financing needs.

3. Writing Professional Emails in Accounting

3.1 Email Structure
Opening:
• Dear Mr. Ahmed, I hope this message finds you well.
• I’m writing to share the financial results for Q2.

Body:
 • State purpose clearly.
• Present data in a concise way.
• Use attachments for detailed spreadsheets.

Closing:
• Please let me know if you require further details.
• I look forward to your feedback.
Dear Ms. Lopez,

Please find attached the Q2 financial report for your review.

Highlights:
- Revenue: +12% compared to Q1
- Operating expenses: stable
- Cash flow: +8% increase

Let me know if you would like a more detailed breakdown.

Best regards,
John Smith
Senior Accountant
Dear Ms. Lopez,

Please find attached the Q2 financial report for your review.

Highlights:
- Revenue: +12% compared to Q1
- Operating expenses: stable
- Cash flow: +8% increase
Best regards,
John Smith
Senior Accountant
Dear Ms. Lopez,

Please find attached the Q2 financial report for your review.

Highlights:
- Revenue: +12% compared to Q1
- Operating expenses: stable
- Cash flow: +8% increase

Best regards,
John Smith
Senior Accountant
Dear Ms. Lopez,

Please find attached the Q2 financial report for your review.

Highlights:
- Revenue: +12% compared to Q1
- Operating expenses: stable
- Cash flow: +8% increase4. Exercises (English Only)

Exercise 1 – Fill in the Gaps

Complete the meeting phrases.
1. Good morning, everyone. The purpose of today’s meeting is to
_________ the monthly budget report.
2. We’ll start with the income statement, then _________ to the
balance sheet.
3. To summarize, our expenses have _________ by 7% compared to
last quarter.
4. The action points are: prepare a variance analysis and _________ it
by Friday.

Word Bank: decreased – move on – review – submit

Exercise 2 – Multiple Choice

Which is the BEST closing for a professional accounting email?

a) Okay, that’s all. Bye.
b) Please let me know if you require any additional information.
c) Don’t forget to pay attention next time.
d) Talk later.

Exercise 3 – Data Reporting

Imagine you are presenting Q3 results. Using the data below, write two
sentences summarizing performance.

Data:
• Revenue: $2.5M (+15% vs Q2)
 • Expenses: $1.2M (+5% vs Q2)
• Profit margin: 52%

5. Answer Keys

Exercise 1:
1 → review
2 → move on
3 → decreased
4 → submit

Exercise 2:
b) Please let me know if you require any additional information.

Exercise 3 – Sample Answer:

• Revenue rose by 15% in Q3, reaching $2.5 million, while expenses
increased slightly by 5%.
• Our profit margin stands at a strong 52%.

Exercise 1 – Fill in the Gaps

Complete the meeting phrases.

1. Good morning, everyone. The purpose of today’s meeting is to
_________ the monthly budget report.
2. We’ll start with the income statement, then _________ to the
balance sheet.
 3. To summarize, our expenses have _________ by 7% compared to
last quarter.
4. The action points are: prepare a variance analysis and _________ it
by Friday.

Word Bank: decreased – move on – review – submit

Exercise 2 – Multiple Choice

Which is the BEST closing for a professional accounting email?

a) Okay, that’s all. Bye.

b) Please let me know if you require any additional information.
c) Don’t forget to pay attention next time.
d) Talk later.

Exercise 3 – Data Reporting

Imagine you are presenting Q3 results. Using the data below, write two
sentences summarizing performance.

Data:
• Revenue: $2.5M (+15% vs Q2)
• Expenses: $1.2M (+5% vs Q2)
 • Profit margin: 52%

5. Answer Keys

Exercise 1:
1 → review
2 → move on
3 → decreased
4 → submit

Exercise 2:
b) Please let me know if you require any additional information.

Exercise 3 – Sample Answer:

• Revenue rose by 15% in Q3, reaching $2.5 million, while expenses
increased slightly by 5%.
• Our profit margin stands at a strong 52%.
1. Core Responsibilities of an Accountant

Accountants are responsible for:

• Recording financial transactions (sales, purchases, receipts,
payments).
• Classifying them in the correct accounts.
• Summarizing the data into financial reports.
• Analyzing results to support decision-making.
 • Ensuring compliance with laws, regulations, and accounting
standards.
• Communicating financial information to management, investors, or
authorities.

2. Main Types of Accounting Work3. Accountant Tasks by Time Frame

Daily Tasks
• Entering invoices and receipts
• Updating cashbook/bank records
• Reconciling transactions
• Responding to internal financial queries
• Checking payment approvals

Monthly Tasks
• Preparing payroll
• Reconciling bank accounts
• Preparing monthly profit & loss reports
• Closing monthly accounts
• Reviewing budget variances

Quarterly Tasks
• Filing VAT/tax returns
• Preparing quarterly management reports
• Adjusting forecasts
Yearly Tasks
• Preparing annual financial statements
• Assisting in audits
• Filing corporate tax returns
• Preparing next year’s budget

4. Key Skills Needed

• Technical skills: bookkeeping, accounting software (QuickBooks,
SAP, Excel)
• Analytical skills: interpreting data, variance analysis
• Communication skills: presenting data, writing reports, conducting
meetings
• Attention to detail: spotting errors, ensuring compliance
• Time management: meeting reporting deadlines

5. Accounting Vocabulary (English–French–Arabic)

English
French
Arabic

Asset
Actif
‫أصل‬
Liability
Passif
‫التزام‬

Revenue
Revenu / Chiffre d’affaires
‫إيراد‬

Expense
Dépense
‫مصروف‬

Profit
Bénéfice
‫ربح‬
Loss
Perte
‫خسارة‬
Balance Sheet
Bilan
‫الميزانية العمومية‬
Income Statement
Compte de résultat
‫بيان الدخل‬
Cash Flow
Flux de trésorerie
‫التدفق النقدي‬
Invoice
Facture
‫فاتورة‬
Ledger
Grand livre
‫دفتر األستاذ‬
Audit
Audit / Vérification
‫تدقيق‬
Tax Return
Déclaration fiscale
‫إقرار ضريبي‬
Budget
B⸻

Accountant Communication & Reporting Training ManualudgetSection 1 –

Core Accounting Vocabulary

(Useful in meetings, reports, and emails)

English
French
Arabic
Asset
Actif
‫أصل‬
Liability
Passif
‫التزام‬
Equity
Capitaux propres
‫حقوق الملكية‬
Revenue
Revenu / Chiffre d’affaires
‫إيراد‬
Expense
Dépense
‫مصروف‬
Profit
Bénéfice
‫ربح‬
Loss
Perte
‫خسارة‬
Balance Sheet
Bilan
‫الميزانية العمومية‬
Income Statement
Compte de résultat
‫بيان الدخل‬
Cash Flow
Flux de trésorerie
‫التدفق النقدي‬
Invoice
Facture
‫فاتورة‬
Ledger
Grand livre
‫دفتر األستاذ‬
Audit
Audit / Vérification
‫تدقيق‬
Tax Return
Déclaration fiscale
‫إقرار ضريبي‬
Budget
Budget
‫ميزانية‬
Forecast
Prévision
‫توقع‬
Variance
Écart
‫فرق‬
Write-off
Radiation
‫شطب‬
Accrual
Provision / Comptabilisation
Section 2 – Accountant Meeting Communication

A. Meeting Opening Structures

• Formal:
Good morning, everyone. Let’s begin with the review of our monthly financial
performance.
(Bonjour à tous. Commençons par l’examen de nos résultats financiers
mensuels.)
(‫ لنبدأ بمراجعة أدائنا المالي الشهري‬.‫صباح الخير جميًعا‬.)
• Semi-formal:
Let’s get started by looking at last month’s figures.
(Commençons par examiner les chiffres du mois dernier.)
(‫لنبدأ بمراجعة أرقام الشهر الماضي‬.)

B. Body Structures – Presenting Financial Data

• Reporting change:
Revenue increased by 12% compared to last quarter.
Le chiffre d’affaires a augmenté de 12 % par rapport au trimestre précédent.
‫ مقارنة بالربع السابق‬٪12 ‫اإليرادات ارتفعت بنسبة‬.
• Explaining reason:
This was mainly due to higher sales in the North region.
Cela est principalement dû à une augmentation des ventes dans la région Nord.
‫وذلك بسبب زيادة المبيعات في المنطقة الشمالية‬.
• Highlighting problem:
However, expenses rose sharply due to marketing costs.
Cependant, les dépenses ont fortement augmenté en raison des coûts marketing.
‫لكن المصروفات ارتفعت بشكل حاد بسبب تكاليف التسويق‬.

⸻
C. Closing Structures
• Summarizing:
To sum up, the quarter showed solid growth, but we need to control our
spending.
(En résumé, le trimestre a montré une croissance solide, mais nous devons
maîtriser nos dépenses.)
(‫ لكن يجب علينا التحكم في إنفاقنا‬،‫ أظهر الربع نمًوا قوًيا‬،‫باختصار‬.)
• Next steps:
Let’s schedule a follow-up meeting to finalize the budget forecast.
(Planifions une réunion de suivi pour finaliser les prévisions budgétaires.)
(‫دعونا نحدد اجتماع متابعة إلنهاء التوقعات المالية‬.)

Section 3 – Written Reporting in Accounting

A. Reporting Data (Templates)

Monthly Performance Report (Excerpt):

Subject: Monthly Financial Report – July 2025

Dear Management,

Revenue reached $245,000 in July, representing a 10% increase from June.

Operating expenses totaled $180,000, driven mainly by increased logistics costs.

Net profit stood at $65,000, main

Email Writing Structures
 • Request for documents:
Could you please send me the missing receipts for July?
(Pourriez-vous m’envoyer les reçus manquants pour juillet ?)
(‫)هل يمكنكم إرسال اإليصاالت المفقودة لشهر يوليو؟‬
• Sending report:
Please find attached the updated expense report for your review.
(Veuillez trouver ci-joint le rapport de dépenses mis à jour pour votre examen.)
(‫مرفق تقرير المصاريف المحدث لمراجعتكم‬.)

Section 4 – Exercises

Exercise 1 – Fill in the blanks

Complete the sentences with the correct accounting term from the vocabulary
list.
1. The company’s _________ include buildings, machinery, and
inventory.
2. The July _________ shows total sales of $500,000.
3. Our _________ for next year predicts a 15% growth in revenue.
4. The _________ revealed some discrepancies in the expense reports.

Keys:
1. Assets
2. Income Statement
3. Forecast
4. Audit
⸻

Exercise 2 – Meeting Dialogue Completion

Fill in the missing parts:

Manager: Good morning, everyone. Let’s begin with the review of our
_________.
Accountant: Revenue _________ by 8% compared to last month.
Manager: That’s positive. What was the main _________ for this increase?
Accountant: Mainly due to higher _________ in the East region.

Keys:
1. monthly financial performance
2. increased
3. reason
4. sales

Exercise 3 – Email Writing

Subject: Request for Updated Invoice – March 2025

Dear [Supplier Name],

I hope this email finds you well.

Could you please send us the updated invoice for March 2025, as we noticed
some missing details in the current version?

Thank you for your prompt attenti

Subject: Request for Updated Invoice – March 2025

Dear [Supplier Name],

I hope this email finds you well.

Could you please send us the updated invoice for March 2025, as we noticed
some missing details in the current version?

Thank you for your prompt attention.

Best regards,
[YAlright — here’s your 4-week Accountant Communication & Reporting
Training Program.
It’s designed so that by the end, the learner can:
• Master accounting vocabulary in English–French–Arabic
• Confidently open, run, and close meetings in accounting contexts
• Professionally report financial data verbally and in writing
• Write clear, polite, and concise accounting-related emails
• Complete practical exercises with feedback

4-Week Accountant Communication & Reporting Program

⸻

WEEK 1 – Accounting Vocabulary Foundations

Goal: Learn the 40 most essential accounting terms in English–French–Arabic,

use them in sentences, and apply them in simple reports.
Day 1–2: Assets, Liabilities, Equity
English
French
Arabic
Asset
Actif
‫أصل‬
Liability
Passif
‫التزام‬
Equity
Capitaux propres
‫حقوق الملكية‬
Fixed Asset
Immobilisation
‫أصل ثابت‬
Current Asset
Actif circulant
‫أصل متداو‬Exercise: Fill in the blanks.
1. The company’s _________ include office buildings and vehicles.
2. Total _________ must equal total liabilities plus equity.
Key: 1. Assets 2. Assets

Day 3–4: Revenue, Expenses, Profit, Loss

English
French
Arabic
Revenue
Revenu
‫إيراد‬
Expense
Dépense
‫مصروف‬
Profit
Bénéfice
‫ربح‬
Loss
Perte
‫خسارة‬
Operating Cost
Coût d’exploitation
‫تكلفة تشغيل‬
Day 5: Financial Statements
English
French
Arabic
Balance Sheet
Bilan
‫الميزانية العمومية‬
Income Statement
Compte de résultat
‫بيان الدخل‬
Cash Flow Statement
État des flux de trésorerieMini-Task: Match the document with its purpose.
1. Shows profit and loss.
2. Shows assets and liabilities.

Key: 1. Income Statement 2. Balance Sheet

WEEK 2 – Meetings: Opening, Body, Closing

Goal: Learn the structure of accounting meetings, practice reporting changes,

explaining reasons, and summarizing.

Day 6–7: Opening a Meeting

• Formal:
Good morning. Let’s begin with the review of our quarterly financial
performance.
Bonjour. Commençons par l’examen de nos résultats financiers trimestriels.
‫ لنبدأ بمراجعة أدائنا المالي الفصلي‬.‫صباح الخير‬.

Exercise: Write an opening for a meeting discussing a yearly budget.

⸻

Day 8–9: Body – Presenting Data

• Key patterns:
Revenue increased by X% compared to last quarter.
Expenses rose due to…

Mini-Task: Present two financial changes in one sentence.

Day 10: Closing a Meeting

• Example:
To sum up, our profit grew, but we need to reduce expenses.
En résumé, notre bénéfice a augmenté, mais nous devons réduire les dépenses.
‫ لكن يجب تقليل المصروفات‬،‫ ربحنا نما‬،‫باختصار‬.

WEEK 3 – Reporting & Email Writing

Goal: Create professional written reports and accounting-related emails.

Day 11–12: Short Financial Reports

• Structure: Introduction → Key figures → Analysis → Conclusion

Example excerpt:
Revenue reached $300,000, up 15% from last month, mainly due to increased
online sales.

Day 13–14: Email Requests

• Example:
Could you please send me the updated invoice for March?
Pourriez-vous m’envoyer la facture mise à jour pour mars ?
‫هل يمكنكم إرسال الفاتورة المحّدثة لشهر مارس؟‬

Day 15: Email for Report Submission

• Example:
Please find attached the expense report for your review.

WEEK 4 – Practice, Role-Play, Assessment

Goal: Combine vocabulary, meeting skills, and writing into real-world

scenarios.

Day 16–17: Role-Play Meeting

• Scenario: You are the accountant presenting the monthly results to
the finance manager.
⸻

Day 18–19: Report & Email Combo

• Write a 1-paragraph monthly report.
• Send it by email to management.

Day 20: Final Assessment

• Vocabulary test (English–French–Arabic)
• Meeting role-play
• Written report submission

Outcome: After 4 weeks, the learner can speak, write, and present confidently
in accounting contexts, using professional English with correct terminology.
‫بيان التدفق النقد‬
Mini-Task: Match the document with its purpose.
1. Shows profit and loss.
2. Shows assets and liabilities.

Key: 1. Income Statement 2. Balance Sheet

WEEK 2 – Meetings: Opening, Body, Closing

Goal: Learn the structure of accounting meetings, practice reporting changes,
explaining reasons, and summarizing.

Day 6–7: Opening a Meeting

• Formal:
Good morning. Let’s begin with the review of our quarterly financial
performance.
Bonjour. Commençons par l’examen de nos résultats financiers trimestriels.
‫ لنبدأ بمراجعة أدائنا المالي الفصلي‬.‫صباح الخير‬.

Exercise: Write an opening for a meeting discussing a yearly budget.

Day 8–9: Body – Presenting Data

• Key patterns:
Revenue increased by X% compared to last quarter.
Expenses rose due to…

Mini-Task: Present two financial changes in one sentence.

Day 10: Closing a Meeting

• Example:
To sum up, our profit grew, but we need to reduce expenses.
En résumé, notre bénéfice a augmenté, mais nous devons réduire les dépenses.
‫ لكن يجب تقليل المصروفات‬،‫ ربحنا نما‬،‫باختصار‬.

WEEK 3 – Reporting & Email Writing

Goal: Create professional written reports and accounting-related emails.

Day 11–12: Short Financial Reports

• Structure: Introduction → Key figures → Analysis → Conclusion

Example excerpt:

Revenue reached $300,000, up 15% from last month, mainly due to increased
online sales.

Day 13–14: Email Requests

• Example:
Could you please send me the updated invoice for March?
Pourriez-vous m’envoyer la facture mise à jour pour mars ?
‫هل يمكنكم إرسال الفاتورة المحّدثة لشهر مارس؟‬

Day 15: Email for Report Submission

• Example:
Please find attached the expense report for your review.

WEEK 4 – Practice, Role-Play, Assessment

Goal: Combine vocabulary, meeting skills, and writing into real-world

scenarios.

Day 16–17: Role-Play Meeting

• Scenario: You are the accountant presenting the monthly results to
the finance manager.

Day 18–19: Report & Email Combo

• Write a 1-paragraph monthly report.
• Send it by email to management.

Day 20: Final Assessment

• Vocabulary test (English–French–Arabic)
• Meeting role-play
• Written report submission

⸻
Outcome: After 4 weeks, the learner can speak, write, and present confidently in
accounting contexts, using professional English with correct terminology.

Pronunciation Course – Accounting Vocabulary

1. Asset
• IPA: /ˈæs.et/
• French: Actif
• Arabic: ‫أصل‬
• Tip: Stress on the first syllable AS. The “t” is clearly pronounced.
• Sentence: Our company’s assets include property and equipment.

2. Liability
• IPA: /ˌlaɪ.əˈbɪl.ə.ti/
• French: Passif
• Arabic: ‫التزام‬
• Tip: Break into parts: lye (like “lie”) + uh + BIL + uh-tee. Stress on
bil.
• Sentence: Bank loans are considered liabilities.

3. Equity
• IPA: /ˈek.wɪ.ti/
 • French: Capitaux propres
Alright — I’ll prepare you a full accounting pronunciation workbook with:
• 100+ key accounting words in English – French – Arabic
• IPA phonetic transcription for clear pronunciation
• Stress patterns & tips for each word
• Example sentences for context
• Speaking drills & listening imitation exercises
• Practice dialogues
• Exercises + Answer Keys

We’ll break it into 4 main sections so it’s structured like a real course:

Full Accounting Pronunciation Workbook

Section 1 – Core Accounting Vocabulary

Essential day-to-day words for accountants.

Section 2 – Financial Statements Vocabulary
• Words related to balance sheets, income statements, cash flow
reports.
• Focus on stress position and avoiding mispronunciations like
“cashflows” instead of “cash flow”.

Section 3 – Communication in Accounting

 • Phrases for meetings (“Let’s review the figures”, “As you can see
on the chart…”).
• Pronunciation focus on linking words and intonation for clarity in
presentations.

Section 4 – Practice & Testing

• Listening & repetition drills (with phonetic clues).
• Sentence transformation: change tenses, make plurals.
• Mini dialogues to use in emails, meetings, and reporting.
• Pronunciation checkpoints with self-assessment.

Here’s a sample of how the entries will look in the big workbook:
English
IPA
Stress
French
Arabic
Tip
Example Sentence
Asset
/ˈæs.et/
AS
Actif
‫أصل‬
Stress first syllable, clear “t”
The company’s assets increased in value.
Liability
/ˌlaɪ.əˈbɪl.ə.ti/
bil
Passif
‫التزام‬
Break into parts: lye-uh-BIL-uh-tee
Bank loans are liabilities.
Depreciation
/dɪˌpriː.ʃiˈeɪ.ʃən/
a
Amortissement
‫إهالك‬
“sh” sound for ‘ci’
The depreciation of equipment was calculated annually.
Ledger
/ˈledʒ.ər/
led
Grand livre
‫دفتر األستاذ‬
“dger” sound, like “judge”
All entries are recorded in the ledge⸻

1. Core Accounting & Finance Vocabularyr.

2. English Term
3. IPA Pronunciation (AmE)
4. French
5. Arabic
6. Pronunciation Tips
7. Example Sentence
8. Account
9. /əˈkaʊnt/
10.Compte
11.‫حساب‬
12.Stress on 2nd syllable “count”
13.I opened a new savings account.
14.Accountant
15./əˈkaʊn.tənt/
16.Comptable
17.‫محاسب‬
18.“-tant” is /tənt/, not /tant/
19.The accountant prepared the report.
20.Accounting
21./əˈkaʊn.tɪŋ/
22.Comptabilité
23.‫محاسبة‬
24.-ing pronounced /ɪŋ/
25.Accounting standards are strict.
26.Audit
27./ˈɔː.dɪt/
28.Audit
29.‫تدقيق‬
30.First syllable “aw” like in “law”
31.The company had an external audit.
32.Balance Sheet
33./ˈbæl.əns ʃiːt/
34.Bilan
35. ‫الميزانية العمومية‬
36.“Balance” has stress on first syllable
37.The balance sheet shows assets and liabilities.
38.Assets
39./ˈæs.ets/
40.Actifs
41.‫األصول‬
42.“as” like “ass”, stress first
43.Assets increased this year.
44.Liabilities
45./ˌlaɪ.əˈbɪl.ə.tiz/
46.Passifs
47.‫الخصوم‬
48.Break into “li-a-bi-li-ties”
49.Liabilities must be paid within a year.
50.Equity
51./ˈek.wɪ.ti/
52.Capitaux propres
53. ‫حقوق الملكية‬
54.“qu” here is /kw/
55.Equity grew by 5%.
56.Revenue
57./ˈrev.ə.nuː/
58.Revenus
59.‫اإليرادات‬
60.Stress first syllable
61.Revenue rose last quarter.
62.Expense
63./ɪkˈspens/
64.Dépense
65.‫مصروف‬
66.“ex” like “ix”
67.Travel is a business expense.
68.Profit
69./ˈprɒf.ɪt/
70.Profit
71.‫ربح‬
72.Not /proʊfit/
73.Profit margins are high.
74.Loss
75./lɒs/
76.Perte
77.‫خسارة‬
78.No “t” sound
79.The firm had a loss in Q1.
80.Cash Flow
81./ˈkæʃ floʊ/
82.Flux de trésorerie
83. ‫التدفق النقدي‬
84.Flow rhymes with “go”
85.Cash flow remained positive.
86.Income Statement
87./ˈɪn.kʌm ˌsteɪt.mənt/
88.Compte de résultat
89. ‫قائمة الدخل‬
90.“Income” stress first syllable
91.The income statement shows net income.
92.Forecast
93./ˈfɔːr.kæst/
3. Meeting & Email Communication for Accountants
4. Pronunciation Drills & Tips
• Schwa sound /ə/: Very common in accounting terms (account,
accountant, accrual). Reduce stress and make it soft.
• Silent letters: “Ledger” (no “d” sound in “ge”), “Debt” (silent b).
• Word stress: In “Accounting” stress the second syllable /kaʊn/.
• British vs American differences:
• British: Profit /ˈprɒf.ɪt/ vs American /ˈprɑː.fɪt/ (slightly different
vowel).
• British: Forecast /ˈfɔː.kɑːst/ vs American /ˈfɔːr.kæst/.

Practice method: Read aloud → Listen to native audio → Shadow (repeat

instantly with same rhythm and intonation).

5. Exercises

A. Match the term to its definition

1. Ledger
2. Depreciation
3. Asset
4. Forecast
 5. Liabilities

a. A prediction of future performance

b. Resources owned by a company
c. Financial record of all transactions
d. Debts or obligations
e. Reduction in asset value over time

B. Fill in the blanks

1. The __________ shows what the company owns and owes.
2. We recorded the __________ of the office equipment this year.
3. Our __________ suggests sales will grow by 10%.
4. The company’s total __________ are higher than last year.

Answer Key

A.
1→c
2→e
3→b
4→a
5→d
 B.
1. Balance sheet
2. Depreciation
3. Forecast
4. Liabilities
Grammartical structures needsd by an accountant with exercice and keys
Alright — here’s a complete grammar structures guide for accountants,
including the specific grammar they need for meetings, emails, reports, and data
presentations, followed by exercises with answer keys.

Grammar Structures Needed by an Accountant

1. Present Simple for routines and facts

• Use: Describing regular tasks, accounting principles, or standard
procedures.
• Examples:
• “We prepare financial statements every quarter.”
• “The accountant verifies all invoices before payment.”

2. Past Simple for completed actions

• Use: Talking about past audits, meetings, or closed reports.
• Examples:
• “We closed the accounts last Friday.”
• “The auditor found three discrepancies.”
⸻

3. Present Perfect for actions linked to the present

• Use: Reporting completed work with a present result.
• Examples:
• “I have submitted the tax report.”
• “We have already processed last month’s payroll.”

4. Future Forms
• Will for decisions made at the moment:
• “I will send you the invoice today.”
• Going to for planned tasks:
• “We are going to review the balance sheet next week.”
• Present Continuous for scheduled meetings:
• “We are meeting the auditors tomorrow.”

5. Passive Voice
• Use: Focus on actions, not the doer.
• Examples:
• “The financial statements were approved.”
• “The invoice will be paid by Friday.”
⸻

6. Modals for obligations and advice

• Must / Have to: Strong obligation
• “We must submit the report before the deadline.”
• Should: Advice
• “We should double-check the figures.”
• May / Might: Possibility
• “There may be an error in the ledger.”

7. Comparative and Superlative Forms

• Use: Comparing data or performance.
• Examples:
• “This quarter’s revenue is higher than last quarter’s.”
• “This is our most profitable month.”

8. Conditionals
• First Conditional: Likely future
• “If the client pays on time, we will close the account this month.”
• Second Conditional: Hypothetical
• “If I were the CFO, I would increase the budget.”
• Third Conditional: Past hypothetical
• “If we had checked the invoice, we would have avoided the
mistake.”
⸻

9. Reported Speech
• Use: Reporting meeting notes or client statements.
• Examples:
• Direct: “The manager said, ‘We will increase salaries.’”
• Reported: “The manager said they would increase salaries.”

10. Linking Words for reports

• For adding information: furthermore, moreover, in addition
• For contrast: however, on the other hand, although
• For cause & effect: therefore, as a result, due to

Exercises

A. Fill in the blanks with the correct tense

1. We __________ (close) the accounts last Monday.
2. The report __________ (already / submit).
3. If the client delays payment, we __________ (charge) interest.
4. This quarter is __________ (profitable) than the last.
5. The invoices __________ (approve) by the finance director
yesterday.
⸻

B. Rewrite in the passive voice

1. The accountant prepared the financial report.
2. They will send the invoices tomorrow.
3. The auditor reviewed the company’s expenses.

C. Choose the correct linking word

1. We met the deadline; __________, the report was error-free.
(however / moreover)
2. Sales dropped this month; __________, expenses increased. (as a
result / although)
3. The system crashed, __________ we had to delay the audit.
(therefore / in addition)

Answer Key

A.
1. closed
2. has already been submitted
3. will charge
4. more profitable
5. were approved
B.
1. The financial report was prepared by the accountant.
2. The invoices will be sent tomorrow.
3. The company’s expenses were reviewed by the auditor.

C.
1. moreover
2. as a result
3. therefore1. Simple Past

Form
• Regular verbs: verb + -ed (e.g., prepare → prepared)
• Irregular verbs: change form (e.g., go → went)

Uses
1. Completed actions in the past
• “We closed the accounts yesterday.”
• “The auditor found two errors.”
2. Past actions in a sequence
• “We collected invoices, prepared the report, and sent it to the
client.”
3. Past habits or states
• “I worked in the finance department for five years.”

2. Past Continuous
Form
• was / were + verb + -ing
• “I was preparing the report.”
• “They were reviewing the balance sheet.”

Uses
1. An action in progress at a specific moment in the past
• “At 10 a.m. yesterday, I was checking the invoices.”
2. Two actions happening at the same time in the past
• “While I was preparing the payroll, my colleague was reviewing the
tax forms.”
3. Background action interrupted by another action (often in Simple
Past)
• “I was reviewing the accounts when the client called.”
3. Key Differences
Simple Past
Past Continuous
Focus on finished action
Focus on ongoing action
Often with time expressions: yesterday, last week, in 2022
Often with: while, when, at that moment
“I prepared the report.” (finished)
“I was preparing the report when the power went out.” (in progress +
interruption)
Examples for Accountants
• Simple Past: “The meeting started at 9 a.m. and ended at 10 a.m.”
• Past Continuous: “The meeting was going on when the fire alarm
rang.”
 • Mixed: “I was presenting the financial results when my manager
asked a question.”

Mini Exercise

Fill in the blanks with the Simple Past or Past Continuous form.
1. At 3 p.m. yesterday, we __________ (discuss) the annual budget.
2. We __________ (finish) the report two hours ago.
3. I __________ (check) the figures when I noticed a mistake.
4. While we __________ (review) the accounts, the CFO joined us.
5. The auditor __________ (visit) the office last Monday.

Answer Key
1. were discussing
2. finished
3. was checking
4. were reviewing
5. visited