English For Communication At
The Workplace
By
Miss Nittaya Prempralinya
English Teacher
Let’s go
Unit 1 Accounting
I. COMMUNICATION FOCUS (1)
Accounting Terms
Assets
Things of value (cash, accounts receivable,
furniture, fixtures, etc.) held by the business.
Liabilities
Equity (owner’s equity
or capital)
Balance Sheet
What your business owes creditors. e.g. accounts
payable, payroll taxes payable, and loans
payable.
The net worth of a company. Equity comes
from investment in the business by the
owners.
Also called a statement of financial position. It
lists a company’s assets, liabilities, and the
difference between the two, which is your
equity.
Debit
An entry in an account recording a sum
owned. Debits increase assets and decrease
liabilities and equity.
Credit
The acknowledgement of being paid by an
entry on the credit side of an account. Credits
increase liabilities and equity and decrease
assets.
Example:
ABC COMPUTER
Balance Sheet
12 - 31 - 2005
Current Assets:
Cash
$ 3,400.00
Accounts Receivable
$12,000.00
Notes Receivable
Total Current Assets
$2,500.00
$17,900.00
Fixed Assets:
Vehicles
$150,000.00
Furniture and Fixtures
$15,000.00
Buildings
$500,000.00
Land
$100,000.00
Total Fixed Assets
Total Assets
$265,000
$282,900
Liabilities and Capital
Currents Liabilities:
Accounts Payable
Sales Taxes Payable
Payroll Payable
Total Current Liabilities
$6,000.00
$150.00
$10,400.00
$16,550.00
Long – Term Liabilities:
Long – Term Notes Payable
Total Long – Term Liabilities
$1,000.00
$1,000.00
Total Liabilities
$17,550.00
Total Capital
$265,350.00
Total Liabilities and Capital
$282,900.00
Unit 2 Debit And Credit
DEBIT = CREDIT
Every accounting entry in the general ledger contains both a debit
and a credit. Further, all debits must equal all credits. If they
don’t, the entry is out of balance.
Account Type
Debit
Credit
Assets
Increases
Decreases
Liabilities
Decreases
Increases
Income
Decreases
Increases
Expenses
Increases
Decreases
Notice that debits always go on the left and credits on the right.
I. COMMUNICATION FOCUS (1)
Accounting Terms
Assets
Things of value (cash, accounts receivable,
furniture, fixtures, etc.) held by the business.
Liabilities
Equity (owner’s equity
or capital)
Balance Sheet
What your business owes creditors. e.g. accounts
payable, payroll taxes payable, and loans
payable.
The net worth of a company. Equity comes
from investment in the business by the
owners.
Also called a statement of financial position. It
lists a company’s assets, liabilities, and the
difference between the two, which is your
equity.
Debit
An entry in an account recording a sum
owned. Debits increase assets and decrease
liabilities and equity.
Credit
The acknowledgement of being paid by an
entry on the credit side of an account. Credits
increase liabilities and equity and decrease
assets.
DEBIT = CREDIT
Every accounting entry in the general ledger contains both a debit
and a credit. Further, all debits must equal all credits. If they
don’t, the entry is out of balance.
Account Type
Debit
Credit
Assets
Increases
Decreases
Liabilities
Decreases
Increases
Income
Decreases
Increases
Expenses
Increases
Decreases
Notice that debits always go on the left and credits on the right.
Sales Letter
I. WRITING EFFECTIVE SALES LETTERS
Sales or promotional letters are a form of advertising through the mail.
They are sometimes called “direct – mail advertising.” In most cases
they are in addition to advertising.
Good sales letters have to be three things:
1) Brief.
Make your letter brief – just long enough to tell about the products
(goods or services) to stimulate the action by the reader.
2) Simple.
Make your letter simple and easy to read. It should be clear and
direct and conversational.
3) Sincere.
Make your presentation direct and straight forward. There
should not be any hidden method to attract the attention of the
reader.
II. STRATEGIES IMPORTANT FOR SALES LETTERS
These sections are common in good sales letters :
 Gaining attention
 Building interest
 Reducing resistance
 Motivating action
Gaining Attention
 Offer something valuable, a
Example
Over 10,000 businesses in Thailand
promise a significant result or
have become I.T. MARKETING
describe a product feature.
members, Why? Great benefits! As a
 Present a recommendation by
previous or famous customers,
make a starting point or show the
reader in an action setting.
member of I.T. MARKETING _ an
internet marketing program, you
receive a FREE customized Website.
Example
Building Interest
 Describe the product or service in
It’s fun and easy! Many of our
terms of what it does for the
members do nothing more than
reader.
print their I.T. MARKETING Web
 Show how the product or service
addresses on their business cards,
saves or makes money, reduces
brochures, etc. We take it from
effort, improves health, produces
there.
pleasure, or raises status.
Reducing Resistance
 Reduce resistance with something
special – money back guarantees,
attractive warrantees, trial offers,
free samples, etc.
 Build credibility with results of
performance tests, polls or awards.
Example
This important investment in e –
business marketing comes with a
money – back guarantee. If you
are not satisfied, your entire
expenses are returned.
Motivating Action
 Close (your letter) with repetition
of the main selling point (USP)
and clear
instructions ( enclosed order
form, bonus coupon, postcard,
etc.) for an easy action of the
customer.
 Invite the reader to act
immediately with a gift, incentive,
special bonus, limited offer.
 Put the strongest motivator in a
postscript (P.S.)
Example
SIGN UP NOW and we’ll
include you in our exclusive
“Online Advertising” at NO
COST. Call, fax or e – mail us
today and we’re committed to
helping you build a profitable
online enterprise.
Sample Sales Letter: Health Center Services
Ideal Health Land.
Dear Customer Who cares For Health
Ideal Health Land invites you to a free visit at our health center in order
that you may observe our beautiful facility for you physical fitness.
You may relax in our herbal body wrap, take a sauna, join our aerobic
classes, sample our swimming pool, bathe in our mineral baths and work
out in our spacious gym. Since that alone would require a whole day.
We are very proud of our facilities and cleanliness which are approved by
Foods and Drugs Department and would love to show them to you. Please
take advantage of our OFFER by stopping in and bringing this letter with
you. We’ll give you 30% off regular price in any service of your choice.
We do hope you will come.
Sincerely,
(Signed)
Printed name
P.S. For senior customers 50 and over we give 50% off for herbal body wrap.
Unit 4 Shopping
* Is there anything you’re looking for?
 Yes, please I’m looking
* Are you being served?
for the menswear / sport
* Would you like me to help you with that
shirts / …………
package?
* If you need any help, just let me know.
Getting Information
* Where are those jeans that were on sale?
* Excuse me, Where can I find the cake
 They’re on the right at
the far end of aisle five.
mixes?
* Your ad showed some dresses on sale.
Could you tell me where they are?
* Can you tell me where the Automotive
Department is?
 It’s / They’re upstairs
near the escalator.
 They’re down this aisle
on your left.
* Do you have this …………. in size 10?
 Yes, we do.
* Do you carry these in green / pink / red and
 Yes, do.
white?
* Do these come in red?
 I’m sorry. They only
come in black and blue.
* What colors does it come in?
 It comes in red, pink
and blue.
* Does this come in size 8?
 Yes, it does.
* Do these come in medium?
 Yes, they do.
* Do these Phoes come in a smaller / larger
 I’m afraid we don’t have
size?
that style in your size.
 I’m sorry, but we are out
of those.
* What sizes do you carry?
 We carry small, medium
and large.
Asking about Prices
* How much does this cost?
 It’s 50 bath.
* How much is this ………..?
 It’s 20 dollars.
* How much are these …………..?
 They’re
* Could you tell me the price of this
……….?
…………a pair.
Asking about Payment
* Will that be cash or charge?
 Cash please.
 Charge please. Here’s
my card.
* Do you have any coupons?
 Yes, I do.
* Do you have any member cards?
 No, I don’t.
* Do you have one of our check (or cheque)
cashing cards?
Shopping
Yes, sir. Do you know what
I’m looking for some men’s shirts.
size or color you’d like?
What sizes do you carry?
We carry small medium
large and extra large.
They come in light gray,
blue and light brown.
I usually wear medium.
What color do they come in?
Yes, I’m looking for a girl’s
shoes. I like this style. Do you
have them in larger size?
May, I help you ma’am?
Let me see…
Size 6, 8, 10 ……
Here’s size 12.
Oh, my daugther doesn’t like
green. What other colors do
they come in?
They come in red, blue and
black. Wait a moment,
please. I’ll get them for you.
III. GRAMMAR SUMMARY
Connecting Sentences with
Coordinating Conjunctions and Transitions
There are several ways to connect sentences together. Here are some of them:
A. Coordinating Conjunctions
You can indicate how two independent clauses are related in meaning
with in a sentence if you coordinate the two clauses by using a comma
followed by one of the following connecting words or “coordinating
conjunctions” :
independent clause,
Subject + Verb,
and
but
so
or
nor
for
yet
independent clause
Subject + Verb
Example:
* Ron bought a new car, but his wife didn’t know about.
* Ron bought the car, and his son paid for the repairs.
Next
B. Transitions
There are also many linking expressions, called “Transitions”.
Transitions help point out how sentences are joined according to
meaning. Even if you use one of these expressions, you still need to
separate the sentences with a period or a semicolon at the end of the
first independent clause.
Subject + Verb; (transition), Subject + Verb
Example:
Many people do not like to carry cash; therefore, they must use a credit
card to pay for their purchase.
TRANSITIONS
Writer’s purpose
Transitional words or prases
To add an idea
in addition, furthermore, more over, also
To show time or sequence meanwhile, first, second, then, next later, finally.
To show result
therefore, thus, consequently, as a result
TRANSITIONS
To emphasize
To provide an example
in fact, of course, indeed, certainly
for example, for instance
To generalize or summarize in general, overall, in short
To contrast
however, nevertheless, though, in contrast, on
the other hand
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