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Unit7MoneymattersUnit7MoneymattersObjectivesFocus
Warmingup
7.1Dealingwithfigures7.2Cashflow
7.3Changingprices:Dealingwithinvoicingerrors
7.4LettersofCredit
7.5Chasingpayment
Sum-up
Assignment
ObjectivesObjectivesDealwithfiguresUseletterofcreditChasepaymentObjectivesDealwithfigures
Focus
InvoicingandbillingcustomersRemindingacustomerofnon-paymentFocusInvoWarmingupTherearemanyoccasionswhenpeoplehavetodealwithmoneyandtalkaboutmoney.WeknowthatacompanyalwayshasitsownAccountsdepartmenttodealwithmonetaryproblems.Theypaytheirsuppliersandreceivemoneyfrombuyersbyinvoice,letterofcreditorotherforms.Sometimestheyneedtochasemoney,andsometimestheyowemoneytoothercompanies.
WarmingupTherearemanyocca7.1DealingwithfiguresAReadthenumbers1)17952)3.663)1?%KEY:1）seventeenhundredandninety-five2）threepointsixsix3）oneandaquarterpercent7.1DealingwithfiguresAR7.1BReadthroughthereportbeforehandandthenlistentotherecording.Playtherecordingthreetimes.
Answers7%239million1.21billion4.5%9.68billion2.35billion4.76billion890million2.05billion321million7.1BReadthroughthereport7.2CashflowThissectioncoversthegeneralissueofcashflowbymeansofanarticle.Suggestedanswersa5,b3,c8,d10,e1,f4,g9,h6,i2,j77.2CashflowThissectioncov7.3Changingprices:DealingwithinvoicingerrorsInthissectionwehaveanintegratedactivitywhichinvolvesbillingandinvoicing.Itincludesanumberofcomplications.Thefirststepinvolvescompletingtheinvoiceaccordingtothepricelistgivenandtheinformationcontainedinthecustomerfile.Thesecondstep,therole-play,thenintroducesnumerouscomplicationsintheformofadditionalinformationandsnags.InalltherearefourpiecesofinformationwhicharelistedbelowinstepBforclarificationpurposes.7.3Changingprices:Dealingw7.3A
Explainthevocabularyitemswhichstudentsmayhaveproblems.Remindthestudentsthatgrossisaunitofquantityequivalentto12dozeninthiscontext(i.e.144).Thenstudentslookatthevariousdocumentsbeforetheybegintofillintheinvoice.7.3A
ExplainthevocabularSeller(name,address,VATreg.no.)
FINNTECP.O.Box325SF–33200TAMPEREFINLANDInvoicenumber
04276Invoicedate(taxpoint)
1February20___Seller’sreferenceLS43352/91Buyer’sreference
645OtherreferenceConsigneeVATno.
NABuyer(ifnotconsignee)VATno.
FrigorifocpAmeglioS.A.Colonia1023MontevideoURUGUAYCountryoforiginfgoods
FINLANDCountryofdestinationURUGUAYTermsofdeliveryandpaymentFOBHELSINKIPaymentagainstsightdraftaccompaniedbydocumentsthroughRabobankVessel/flightno.anddateMSJUPITERPort/airportloadingHELSINKIPort/airportofdischargeMONTEVIDEOPlaceofdelivery
MONTEVIDEOShippingmarks:containernumberNo.andkindofpackages:descriptionofgoodsCommoditycodeTotalgrosswt(Kg)Totalcube(m3)WLS433Totalnetwt(Kg)Item/packages
1Gross/net/DescriptionSensorswitchesTypeA6DQuantity35grossUnitUS$1.80Less10%discountAmount$9072.00-907.20Invoicetotal
$8164.80Seller(name,address,VATreg7.3BReadtheletterinFile85anddraftananswer.FINNTECP.O.Box325SF–33200TAMPEREFINLANDFrigorifcoAmeglioS.A.Colonia1023MontevideoUruguay20February20__Ref:CustomerNo:645DearMr.Martinez,AccountNo.645/A6D/03764InvoiceNo.04276Werefertoyourletterof14February20--,concerningthepaymentofInvoiceNo.04276.Asyoustateinyourletter,thesumof$81,648.00wasincorrectlyenteredintotheinvoice.Sinceouraccountsdepartmenthasrecentlyreceivednewcomputingequipmentwecanonlyconcludethattheerroroccurredbeforetheprogramhadbeenfullytested.Thecorrectamountdueforthe25grossactuallydeliveredis$5,832.00.Thismeansthedifferencenowdueis$648.00.Weapologizeforanyinconveniencewemayhavecausedyouandlookforwardtodoingfurtherbusinesswithyouinthefuture.Yourssincerely,G.AaltioG.AaltioAccountsDepartment7.3BReadtheletterinFReferenceto7.3BTherehasbeenachangeofpricesincethequotationwasgiventoJulioMartinezandtheorderwastaken.TheA6Dwasquotedat$1.60,butFrigorificoAmeglioS.A.shouldbechargedat$1．80.Paymentoflastmonth’saccounthasnotyetbeenreceivedbyFINNTEC.FINNTEChaveonlydelivered25grossswitches,insteadofthe35grossordered.Buttheyhavebilled35gross.TheAccountsDepartmentofFrigorificoAmeglioS.A.havepaidforthe25grossattheoldprice,i.e.$1.60each.
Referenceto7.3BTherehasbAnswerto7.3BFrigorificoAmeglioS.A.havereceived25gross(=144)A6Dswitchesandhavepaidtheoldpriceof＄1.60Χ25gross=$5,760.00minus10%discount,total$5,184.00.FINNTEChave,however,billedthemfor35grossA6Dswitchesatthenewpriceof$1.80,i.e.x35gross＝$9,072.00minus10％discount,total$8,164.80.(Theinvoicetheysent,accordingtoJulioMartinezlateron,hadthedecimalpointinthewrongplace:$81,648.00!）Thecorrectpricefor25grossatthenewpriceof＄1.80x25gross＝$6,480minus10%discount,total$5,832.00.Thismeansthatthedifferencebetweentheamountdue($5,832.00)andtheamountpaid($5,184.00)is$648.00.Answerto7.3BFrigorificoAme7.4LettersofCredit
Q:WhatisLettersofCredit?7.4LettersofCredit
Q:LetterofCreditthemostcommonlyusedmethodofpaymentforimports.Withit,exporterscanbesurethattheywillbepaidwhentheydispatchthegoodsandimportershaveproofthatthegoodshavebeendispatchedaccordingtotheirinstructions.LetterofCreditthemostcommoApartialglossaryofsomeofthetechnicalterms:revocable:aletterofcredit,etc.whichcanbecancelledbillsofexchange=documentscontaininganinstruction,usuallytoabank,topayastatedsumofmoneyataspecifiedfuturedateorondemanddrawnatsight=abillofexchange,payablewhenthebeneficiarypresentsitatthebank,issaidtobe`drawnatsight'ofaparticulartenor=accordingtostatedtermsorinaspecifiedmannerorataspecifiedtimeportofdischarge=theportatwhichthecargoisunloaded,etc.Apartialglossaryofsomeof7.4AReadingcomprehension.Gothroughtheitemsofterminologywiththewholeclassbeforelettingthemlooseonthepairworkphase.Itmayhelptointroducebrieflythemethodofpayment.7.4AReadingcomprehensio7.4BListeningfordetail.Wewilllistentoabankerdiscussesproblemsthatmayarisewhenusingletterofcredit.Studentsreadthroughthesummarybeforehearingtherecording.Thenplaytherecordingthreetimeswithsufficienttimeinbetweenforstudentstothinkaboutwhattheyarehearing.7.4BListeningfordetail.WeSuggestedanswersto7.4B1expired2after3late4spelling5weights6moneyvalue7marksandnumbers8smallerthan9shipment10weremissing11signatureshadnotbeenwitnessed12facsimilesignaturesSuggestedanswersto7.4B1ex7.5Chasingpayment
Thissectiondealswiththeproblemsofcashflowfrombothsidesofthefence:peoplewhohavetomakeapologiesfornon-paymentandpeoplewhoareinsistentonreceivingtheirrightfulpayments.Itconsistsofanintegratedactivity.AfterstepAthemainskillpracticedinthissectionisthatofwriting.7.5ChasingpaymentThissecti7.5AThisisanexerciseinlisteningforgist.Studentsshouldcomparetheiranswersinpairs.AnswersTrue:4,6False:1,2,3,57.5AThisisanexerciseinli7.5BCompletethefirstreminderletter.DearHrBecker,Accordingtoourrecords,paymentofourinvoice,no.35823,senttoyoulastMarch,hasnotyetbeenmade.Asspecifiedonallourestimatesandinvoicesourtermsofbusinessare30daysnet.Yourinvoicehasnowbeenoutstandingfor90days.Inthecaseofunsettleddebtsofthisdurationitisourcompanypolicytotakelegalaction.Wewouldnaturallyprefernottohavetogosofar.Wouldyoupleasesendusachequebyreturn?Incaseyouhavelost/mislaidtheoriginalIamenclosingacopyofourinvoice.Welookforwardtoreceivingyourpaymentbyreturn.Yourssincerely,ValentinaSantinelliValentinaSantinelli(CreditController)7.5BCompletethefirstreminAnswerto7.5BDearMr.Becker,Mayweagainremindyouthatthisaccountisstilloverdue?Iwouldliketoremindyoualsothatourbusinesstermsare30days.Wesupplygoodsontheunderstandingofpaymentbythepropertime.Mayweasktosettleyouraccount.byreturn.Yourssincerely,ValentinaSantinellValentinaSaxttinelli(CreditController)Answerto7.5BDearMr.BeckerSum-upInthisunit,welearnt:TouseandpracticemonetaryEnglishinsomeofthemostrelevantsettings.Sum-upInthisunit,welearnt:Assignment
Role-playthetelephoneconversation,exchanginginformation.Writetomakeenquiriesbyletterandfax.Writetoanswerenquiriesbyletterandfax.AssignmentRole-playthetelepUnit7MoneymattersUnit7MoneymattersObjectivesFocus
Warmingup
7.1Dealingwithfigures7.2Cashflow
7.3Changingprices:Dealingwithinvoicingerrors
7.4LettersofCredit
7.5Chasingpayment
Sum-up
Assignment
ObjectivesObjectivesDealwithfiguresUseletterofcreditChasepaymentObjectivesDealwithfigures
Focus
InvoicingandbillingcustomersRemindingacustomerofnon-paymentFocusInvoWarmingupTherearemanyoccasionswhenpeoplehavetodealwithmoneyandtalkaboutmoney.WeknowthatacompanyalwayshasitsownAccountsdepartmenttodealwithmonetaryproblems.Theypaytheirsuppliersandreceivemoneyfrombuyersbyinvoice,letterofcreditorotherforms.Sometimestheyneedtochasemoney,andsometimestheyowemoneytoothercompanies.
WarmingupTherearemanyocca7.1DealingwithfiguresAReadthenumbers1)17952)3.663)1?%KEY:1）seventeenhundredandninety-five2）threepointsixsix3）oneandaquarterpercent7.1DealingwithfiguresAR7.1BReadthroughthereportbeforehandandthenlistentotherecording.Playtherecordingthreetimes.
Answers7%239million1.21billion4.5%9.68billion2.35billion4.76billion890million2.05billion321million7.1BReadthroughthereport7.2CashflowThissectioncoversthegeneralissueofcashflowbymeansofanarticle.Suggestedanswersa5,b3,c8,d10,e1,f4,g9,h6,i2,j77.2CashflowThissectioncov7.3Changingprices:DealingwithinvoicingerrorsInthissectionwehaveanintegratedactivitywhichinvolvesbillingandinvoicing.Itincludesanumberofcomplications.Thefirststepinvolvescompletingtheinvoiceaccordingtothepricelistgivenandtheinformationcontainedinthecustomerfile.Thesecondstep,therole-play,thenintroducesnumerouscomplicationsintheformofadditionalinformationandsnags.InalltherearefourpiecesofinformationwhicharelistedbelowinstepBforclarificationpurposes.7.3Changingprices:Dealingw7.3A
Explainthevocabularyitemswhichstudentsmayhaveproblems.Remindthestudentsthatgrossisaunitofquantityequivalentto12dozeninthiscontext(i.e.144).Thenstudentslookatthevariousdocumentsbeforetheybegintofillintheinvoice.7.3A
ExplainthevocabularSeller(name,address,VATreg.no.)
FINNTECP.O.Box325SF–33200TAMPEREFINLANDInvoicenumber
04276Invoicedate(taxpoint)
1February20___Seller’sreferenceLS43352/91Buyer’sreference
645OtherreferenceConsigneeVATno.
NABuyer(ifnotconsignee)VATno.
FrigorifocpAmeglioS.A.Colonia1023MontevideoURUGUAYCountryoforiginfgoods
FINLANDCountryofdestinationURUGUAYTermsofdeliveryandpaymentFOBHELSINKIPaymentagainstsightdraftaccompaniedbydocumentsthroughRabobankVessel/flightno.anddateMSJUPITERPort/airportloadingHELSINKIPort/airportofdischargeMONTEVIDEOPlaceofdelivery
MONTEVIDEOShippingmarks:containernumberNo.andkindofpackages:descriptionofgoodsCommoditycodeTotalgrosswt(Kg)Totalcube(m3)WLS433Totalnetwt(Kg)Item/packages
1Gross/net/DescriptionSensorswitchesTypeA6DQuantity35grossUnitUS$1.80Less10%discountAmount$9072.00-907.20Invoicetotal
$8164.80Seller(name,address,VATreg7.3BReadtheletterinFile85anddraftananswer.FINNTECP.O.Box325SF–33200TAMPEREFINLANDFrigorifcoAmeglioS.A.Colonia1023MontevideoUruguay20February20__Ref:CustomerNo:645DearMr.Martinez,AccountNo.645/A6D/03764InvoiceNo.04276Werefertoyourletterof14February20--,concerningthepaymentofInvoiceNo.04276.Asyoustateinyourletter,thesumof$81,648.00wasincorrectlyenteredintotheinvoice.Sinceouraccountsdepartmenthasrecentlyreceivednewcomputingequipmentwecanonlyconcludethattheerroroccurredbeforetheprogramhadbeenfullytested.Thecorrectamountdueforthe25grossactuallydeliveredis$5,832.00.Thismeansthedifferencenowdueis$648.00.Weapologizeforanyinconveniencewemayhavecausedyouandlookforwardtodoingfurtherbusinesswithyouinthefuture.Yourssincerely,G.AaltioG.AaltioAccountsDepartment7.3BReadtheletterinFReferenceto7.3BTherehasbeenachangeofpricesincethequotationwasgiventoJulioMartinezandtheorderwastaken.TheA6Dwasquotedat$1.60,butFrigorificoAmeglioS.A.shouldbechargedat$1．80.Paymentoflastmonth’saccounthasnotyetbeenreceivedbyFINNTEC.FINNTEChaveonlydelivered25grossswitches,insteadofthe35grossordered.Buttheyhavebilled35gross.TheAccountsDepartmentofFrigorificoAmeglioS.A.havepaidforthe25grossattheoldprice,i.e.$1.60each.
Referenceto7.3BTherehasbAnswerto7.3BFrigorificoAmeglioS.A.havereceived25gross(=144)A6Dswitchesandhavepaidtheoldpriceof＄1.60Χ25gross=$5,760.00minus10%discount,total$5,184.00.FINNTEChave,however,billedthemfor35grossA6Dswitchesatthenewpriceof$1.80,i.e.x35gross＝$9,072.00minus10％discount,total$8,164.80.(Theinvoicetheysent,accordingtoJulioMartinezlateron,hadthedecimalpointinthewrongplace:$81,648.00!）Thecorrectpricefor25grossatthenewpriceof＄1.80x25gross＝$6,480minus10%discount,total$5,832.00.Thismeansthatthedifferencebetweentheamountdue($5,832.00)andtheamountpaid($5,184.00)is$648.00.Answerto7.3BFrigorificoAme7.4LettersofCredit
Q:WhatisLettersofCredit?7.4LettersofCredit
Q:LetterofCreditthemostcommonlyusedmethodofpaymentforimports.Withit,exporterscanbesurethattheywillbepaidwhentheydispatchthegoodsandimportershaveproofthatthegoodshavebeendispatchedaccordingtotheirinstructions.LetterofCreditthemostcommoApartialglossaryofsomeofthetechnicalterms:revocable:aletterofcredit,etc.whichcanbecancelledbillsofexchange=documentscontaininganinstruction,usuallytoabank,topayastatedsumofmoneyataspecifiedfuturedateorondemanddrawnatsight=abillofexchange,payablewhenthebeneficiarypresentsitatthebank,issaidtobe`drawnatsight'ofaparticulartenor=accordingtostatedtermsorinaspecifiedmannerorataspecifiedtimeportofdischarge=theportatwhichthecargoisunloaded,etc.Apartialglossaryofsomeof7.4AReadingcomprehension.Gothroughtheitemsofterminologywiththewholeclassbeforelettingthemlooseonthepairworkphase.Itmayhelptointroducebrieflythemethodofpayment.7.4AReadingcomprehensio7.4BListeningfordetail.Wewilllistentoabankerdiscussesproblemsthatmayarisewhenusingletterofcredit.Studentsreadthroughthesummarybeforehearingtherecording.Thenplaytherecordingthreetimeswithsufficienttimeinbetweenforstudentstothinkaboutwhattheyarehearing.7.4BListeningfordetail.WeSuggestedanswersto7.4B1expired2after3late4spelling5weights6moneyvalue7marksandnumbers8smallerthan9shipment10weremissing11signatureshadnotbeenwitnessed12facsimilesignaturesSuggestedanswersto7.4B1ex7.5Chasingpayment
Thissectiondealswiththeproblemsofc
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