Role Play

B.

A.

SPEAKING

You are the Executive Manager. Discuss with your accountant the current state of your company. You may use the following dialogue as a model.

Rick has good news for his partner, Dan.

Rick:	I just looked at the books today and we’re finally in the black! We should be making money continuously in no time. And you thought this company was going to bankrupt!
Dan:	Well, you have to admit we’ve been spending a lot of money for the past eight months. Even our new computer system cost a fortune. I don’t mean to sound like a penny pincher (скряга) but frankly, I still think we were wasting our money. You can bet your bottom dollar (all your money) that computer salesman is getting some kickback (reward) for that sale, too.
Rick:	I don’t know why you’re always so worried we’re going to ruin our business financially. Look, the bottom line is that the company’s finally turning a profit even though it had a few lean years. I think we should go celebrate over lunch and since I know you’re short on cash, I’ll even pick up the check (pay for your meal).
Dan:	Well, if you’re going to do it I’m, accepting! Besides, I’m flat broke (completely without money)today.

Conduct this one-to-one negotiation with your partner.

Student A

You are the Purchasing Manager at a pharmaceutical company in Oslo. You’re negotiating a deal with an engineering company in Budapest. You desperately want to buy some equipment from them that will enable you to package your products. The terms of the negotiation are listed below. Your task is to get twelve stars or more. You begin the negotiation.

Student B

You are the Marketing Manager at an engineering company in Budapest. You are negotiating a deal with a pharmaceutical company in Oslo. You have a cash flow problem and very much need to sell some packaging equipment you have produced that will enable the pharmaceutical company to package their products. The terms of the negotiation are listed below. Your task is to get twelve stars or more.

Student A

PRICE *** $15,000 or less ** $15,000-$17,500 * more than $17,500	PAYMENT *** 90-day credit ** 60-day credit * 30-day credit	DELIVERY DATE *** at the beginning of next month ** by end of next month * in two months
TRAINING *** two-day training in Oslo by their staff ** one-day training in Oslo by their staff * one-day training in Budapest by their staff	DELIVERY COSTS ** to be paid by them * to be paid by you
MAINTENANCE *** less than $ 500 ** $500-$1,100 * $1,100 or more	WARRANTY *** 36 months ** 24 months 18 months or less

PROJECT X

Schedule for Phase 1: January 10 – March 31

	Projected	Situation at March 24
Production/ materials costs	$125,000	$130,000 spent, no further expenses expected
Travel/ accommodation costs	$10,000	no travelling has been necessary
Number of man hours required		400, projected costs based on tree people working, fourth person needed to help with technical problems
Phase 1 completion deadline	March 31	probable completion May 31; unexpected technical problems

Student B

PRICE *** $19,000 or more ** $17,000-$19,000 * less than $17,000	PAYMENT *** on singing contract ** 30-day credit * 60-day credit	DELIVERY DATE *** in the tree months ** in two months * by end of next month
TRAINING *** one-day training in Budapest by your staff ** one-day training in Oslo by your staff * two-day training in Oslo by your staff	DELIVERY COSTS ** to be paid by them * to be paid by you
MAINTENANCE *** $2,000 or more ** $1,000-$2,000 * less than $ 1,000	WARRANTY *** 12 months ** 18 months * 24 months or more

C.

Summarize the information of the Unit to be ready to speak on Accounting. Use the following prompts as a plan:

– definition of accounting;

– types of accounting;

– information accounting provides business entities with;

– the difference between accounting and bookkeeping;

– the accounting system;

– the main functions of accounting;

– means of creating accounting information;

– users of accounting information and their interests in business;

– main business statements;

– the meaning of the fundamental accounting equation;

– groups of accountants.

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