Designing sample units for esp students of accounting at hue industrial college

MINISTRY OF EDUCATION AND TRAINING HUE UNIVERSITY COLLEGE OF FOREIGN LANGUAGES TRUONG THI CAM LOAN DESIGNING SAMPLE UNITS FOR ESP STUDENTS OF ACCOUNTING AT HUE INDUSTRIAL COLLEGE FIELD OF STUDY: THEORY AND METHODOLOGY OF ENGLISH LANGUAGE TEACHING CODE: 60.14.10 M.A THESIS SUPERVISOR: Assoc Prof Dr PHAN VAN HOA HUE, 2012 BỘ GIÁO DỤC VÀ ĐÀO TẠO ĐẠI HỌC HUẾ ĐẠI HỌC NGOẠI NGỮ TRƢƠNG THỊ CẨM LOAN BIÃN SOẢN GIẠO TRỈNH TIÃÚNG ANH CHUN NGNH KÃÚ TOẠN CHO SINH VIÃN ÅÍ TRỈÅÌNG CAO ÂÀĨNG CÄNG NGHIÃÛP HUÃÚ CHUYÊN NGÀNH: LÝ LUẬN VÀ PHƢƠNG PHÁP DẠY –HỌC MÔN TIẾNG ANH MÃ SỐ:60.14.10 LUẬN VĂN THẠC SĨ GIÁO DỤC HỌC NGƢỜI HƢỚNG DẪN: PGS.TS PHAN VĂN HÒA HUẾ, 2012 STATEMENT OF AUTHORSHIP I hereby acknowledgement that this study is mine The data and findings discussed in the thesis are true, used with permission from participants and have not been published elsewhere Author Truong Thi Cam Loan First, I would like to express my deep gratitude to my supervisor, Assoc.Prof Dr Phan Van Hoa, who directly instructed to carry out the thesis His detailed feedback and insight, his kindness and enthusiasm have encouraged me over the time of conducting the study Second, I am very grateful to Assoc Prof Dr Truong Vien, who gave me useful advice , early suggestions and enthusiastic support for the research Third, I am greatly thankful for teacher staff and students at Hue Industrial College; they are very hearty to give opinions and suggestions for my research Without their contribution, I would not be able to complete my project Last, I wish to express my deep thanks to my family and friends for all their support during the time I was conducting this research TABLE OF CONTENTS ABSTRACT CHAPTER 1– INTRODUCTION 1.1 BACKGROUND TO THE STUDY 1.2 RATIONAL OF THE STUDY 10 1.3 RESEARCH AIM AND SIGNIFICANCE 11 1.4 RESEARCH QUESTIONS 11 1.5 SCOPE OF THE STUDY 12 1.6 ORGANIZATION OF THE RESEARCH 12 CHAPTER 2- LITERATURE REVIEW 14 2.1 PREVIOUS STUDIES RELATED TO THE TOPIC 14 2.2 DEFINITION OF ENGLISH FOR SPECIFIC PURPOSES (ESP) 14 2.2.1 WHAT IS ACCOUNTING ? 14 2.2.2 WHAT IS ESP? 15 2.3 TEACHERS‘ ROLES IN ESP 17 2.4 DESIGNING THE ESP COURSE AND MATERIALS 19 2.4.1 APPROACHES TO COURSE DESIGN 19 2.4.1.1 Topic-based syllabus approach 19 2.4.1.2 Task-based syllabus approach 20 2.4.1.3 Determing course content 22 2.4.1.3.1 Real and carrier content 22 2.4.1.3.2 Planning the syllabus 22 2.4.2 FRAMEWORK FOR MATERIAL DEVELOPMENT 23 2.4.2.1 Selecting materials 23 2.4.2.2 Evaluating materials 25 2.5.2.2 Learning needs 31 2.5.3 The role of needs analysis 33 2.6 FORMULATION OF GOALS AND OBJECTIVES OF THE ESP COURSE33 CHAPTER METHODOLOGY 35 3.1 RESEARCH SITE 35 3.2 RESEARCH METHOD 35 3.2.1 Participants 35 3.2.2 Data collection 35 3.2.3 Data analysis 37 CHAPTER FINDINGS AND DISCUSSION 38 4.1 Teachers‘ and students‘ viewpoints to the importance of accounting 38 4.2 Teachers‘ and students‘ responses to the purposes of ESP learning 39 4.3 Teachers‘ and students‘ preference for Teaching aids 40 4.4.ESP teachers‘ and students‘ preference for language skills/knowledge to design a ESP syllabus 41 4.5 Students‘ need for using language in class 42 4.6 ESP teachers‘ and students‘ preference for class activities 43 4.7 Language and content teachers‘ preference for source of ESP materials 44 4.8 Teachers‘ and students‘ difficulties in teaching and learning ESP 45 4.10 Some expectations and suggestions for teaching and learning ESP for Accounting 47 4.11 Sample Units for students of accounting at HIC 48 4.11.1 Goal and objective of the course 48 4.11.2 Outline of the course 48 4.11.3 Two sample units for students of accounting 50 4.11.4 Students‘ evaluation of the two sample units 67 CHAPTER CONCLUSION AND IMPLICATIONS 68 5.1 Overview 68 5.2.1 What are Accounting Students‘ Needs of English learning? 68 5.2.2 What authentic materials should be selected and adapted to Accounting Students‘ Needs ? 69 5.2.3 How sample units should be designed and used for students of accounting at HIC ? 69 5.3 Implications 69 REFERENCES 72 LIST OF ABBREVIATIONS ESL : English as a second language ESP : English for Specific Purposes GE : General English HIC : Hue Industrial College EFA : English for accounting LIST OF FIGURES Figure 2.1: A framework for a task-based design of user interfaces 22 Figure 2.2 The materials evaluation process 26 Figure 2.3 Representation of ESP course development 28 Figure 2.4 The role of needs analysis in course design 33 Figure 4.1 Teachers‘ and students‘ viewpoints to the importance of accounting 38 Figure 4.2 Teachers‘ and students‘ responses to the purposes of ESP learning 39 Table 4.1 Teachers‘ and students‘ preference for Teaching aids 40 Table 4.2 .ESP teachers‘ and students‘ preference for language skills/knowledge to design a ESP syllabus 41 Figure 4.3 Students‘ need for using language in class 42 Figure 4.4 ESP teachers‘ and students‘ preference for class activities 43 Table 4.3 Language and content teachers‘ preference for source of ESP materials 44 Table 4.4 Teachers‘ and students‘ difficulties in teaching and learning ESP 45 Table 4.5 Students‘ preference for themes/ topics to design ESP syllabus 46 Figure Students‘ responses to Unit 67 Figure Students‘ responses to Unit 67 APPENDIX Questionnaire C BẢNG CÂU HỎI ĐIỀU TRA (Dành cho giáo viên chuyên ngành kế tốn trường Cao Đẳng Cơng Nghiệp Huế) Mục đích phiếu điều tra nhằm thu thập thông tin từ giáo viên giảng dạy chuyên ngành kế tốn để biên soạn giáo trình tiếng anh chun ngành cho sinh viên học ngành trường Cao Đẳng Công Nghiệp Huế Theo thầy/cô, học tiếng anh chuyên ngành (TACN) kế toán cần thiết cho sinh viên □Hồn tồn đồng ý □Khơng đồng ý □ Đồng ý □ Hồn tồn khơng đồng ý 2.Mục đích sinh viên việc học tiếng anh chuyên ngành là: □Học thuật ngữ kế toán □Cải thiện kiến thức chuyên ngành □Cải thiện kỹ cho việc học tập tương lai □Đọc tài liệu chun ngành □Có cơng việc tốt sau tốt nghiệp □Giao tiếp với chuyên gia nước □Học tập nước □Đậu kỳ thi ▪Ý kiến khác:…………………………………………… Kỹ /kiến thức ngôn ngữ quan trọng để thiết kế giáo trình tiếng anh chuyên ngành Kỹ năng/Kiến thức Rất quan trọng Quan trọng Ít quan trọng Khơng quan trọng Nghe Nói Đọc Viết Ngữ pháp Dịch thuật Từ vựng ▪Ý kiến khác:………………………………………… Những loại hoạt động lớp mà cơ/ thầy thích ? Hoạt động lớp Rất thích Thích Ít thích Khơng thích Cá nhân Làm theo cặp Làm theo nhóm Trình bày miệng Thảo luận Loại thiết bị hỗ trợ giảng dạy mà Cô/ Thầy thƣờng thích sử dụng ? Rất thích Tivi/ phim ảnh Đài/ Băng Tranh / ảnh Tài liệu phát Máy tính/ máy chiếu Bảng đen Internet Thích Ít thích Khơng thích Theo thầy/cơ, khó khăn gặp phải q trình giảng dạy chuyên ngành Thuật ngữ kế toán Chủ đề khơng quen thuộc Truyền tải kiến thức chun ngành Tìm kiếm tài liệu chuyên ngành Kết hợp dạy kỹ tiếng anh Dạy cấu trúc ngữ pháp Sinh viên với trình độ khác Lớp đơng ▪Ý kiến khác:…………………………………………………… Theo thầy/cơ, giáo trình chun ngành nên chọn từ nguồn tài liệu Tài liệu thực tế (báo / tạp chí ) Tài liệu có chỉnh sửa Tài liệu tải từ internet Các sách chuyên ngành Chọn lọc từ sách tiếng anh có chủ đề liên quan ▪Ý kiến khác:…………………………………………………… Theo thầy/cô, chủ điểm càn thiết cho sinh viên kế toán gồm Rất cần thiết Giơí thiệu chung kế tốn Vai trị kế toán Kế toán thuế Kế toán thu nhập Báo cáo tài tỷ lệ Kế tốn kiểm tốn Cần thiết Ít Khơng Kế tốn ngân hàng Kế tốn tài Kế tốn thương mại dịch vụ Kế tốn doanh nghiệp ▪Ý kiến khác:………………………………………………………… Thầy/cô chọn lọc nội dung giáo trình cách: Sử dụng sách giáo khoa chuyên ngành bán hiệu sách Chọn đọc từ sách tiếng anh dịch tiếng anh Chọn nội dung học từ sách tiếng anh có chủ điểm liên quan chuyên ngành sau chỉnh sửa bổ sung ▪Ý kiến khác:…………………………………………… ………… 10 Thầy/cơ cung cấp số kiến nghị nhằm giúp ích cho q trình biên soạn giáo trình tiếng anh chun ngành kế tốn có hiệu ……………………………………………………………………… ……… ……………………………………………………………………… ……… 11 Thầy/ cô chia vài nguồn tài liệu (sách/ báo/ tạp chí/ trang web… ) giúp tìm kiếm tài liệu tiếng anh chuyên ngành kế toán ……………………………………………………………………… ……… ……………………………………………………………………… ……… CHÂN THÀNH CẢM ƠN! APPENDIX 4: Interview A (For accountants at Vietinbank and DongA bank) Anh/chị làm việc quan nào? _ Theo anh/chị việc dạy học tiếng anh chuyên ngành cho sinh viên kế toán quan trọng nào? _ _ 3.Theo anh/chị, mục đích sinh viên học tiếng anh chuyên ngành để làm gì? _ _ Những kỹ /hoạt động quan trọng cho sinh viên kế toán ? _ _ Những khó khăn mà sinh viên gặp phải trình học tiếng anh ? _ _ Theo anh/chị, chủ điểm sinh viên kế toán cần học? _ _ Anh/chị đưa số ý kiến nhằm cải thiện, thúc đẩy chất lượng dạy học tiếng anh chuyên ngành kế toán ? _ _ CHÂN THÀNH CẢM ƠN! APPENDIX Interview B (For language teachers who are teaching at HIC) According to you, what are your students‘ English needs? _ _ What difficulties have you and your students got in teaching and learning English ? _ _ What teaching methods you often use in the class? In addition, you can show some effective or successful ones _ _ What are your suggestions to improve them? _ _ THANK YOU SO MUCH ! APPENDIX EVALUATION FORM (For second-year students of accounting) What are your opinions about the two sample units? Your opinion about the two units Unit Unit Very satisfactory Satisfactory Just fine Not satisfactory Which activities you like best in each unit ? _ What did you dislike about the two units ? _ _ What skill you think should be added or changed to the units ? _ _ Other comments: _ THANK YOU VERY MUCH! APPENDIX STOP AND CHECK I READING COMPREHENSION Read the text and decide whether the statements (from to 10) are true (T) or false (F) (2 marks) I‘m Lisa I have an account at my local branch of one of the big high-street banks I have a current account for writing cheques , paying by debit card and paying bills It‘s a joint account with my husband Normally, we are in the black, but sometimes we spend more money than we have in the account and we go into the red This overdraft is agreed by the bank up to a maximum of £ 500, but we pay quite a high interest rate on it I also have a deposit account or savings account for keeping money longer term This account pays us interest (but not very much, especially after tax) We have a credit card with the same bank too Buying with plastic is very convenient The interest rate is even higher than for overdrafts Like many British people, we have a mortgage, a loan to buy our house.1 The writer talks about the local ‗agency‘ of a high-street bank Americans refer to current accounts as check accounts A joint account is held by more than one person If you put 10,000 euros into a new account and spend 11,000 euros, you have an overdraft and you are 1,000 euros in red An account for saving money is called a safe account An account that pays a lot of interest has a high interest rate If you pay for something with a credit card, you can say, informally, that you use plastic to pay for it If you pay the complete amount that you owe on a credit card, you pay it down The interest rate for overdraft is lowest 10 If you have a house, you can have a mortgage to buy another house II MULTIPLE- CHOICE Choose the best answer A, B, C or D to fill in each gap (2 marks) Good procedures are very important if you want to run a business profitably and successfully A accounted B accounting C accounts D accountants The company fell heavily into when it took on too many customers and offered them all cheap warranties A debt B debts C owing D owes Once you have built up your company, you must remember to keep in touch with your original A people B contributors C clients D members Each department within the organization is given a within which it has to remain for the whole year A sum B money C dividend D budget When the time came to close the business down, its entire had to be calculated so that the creditors could be paid off A earnings B assets C accumulation D asset Borrowers can usually get a …………………… interest rate if the loan is guaranteed by securities or other collateral A higher B lower C long-term D riskier A ………………… is an arrangement that fixes both the upper and lower limits A tie B collar C shirt D suit Banks are able to offer better rates to borrowers of Eurocurrencies because there are no ………………………… imposed by the central bank A reserve requirements B maturities 9.When money C money supplies D discount rates is tight, ………………………… falls, because people and business borrow less at high rates A output B purchasing C credit D consumption 10 A person‘s money in a business is known as his or her ………………………… A deposit B income C dividends D stake III MATCHING Match up the words on the left with their definitions on the right There is one definition does not belong to any of the words on the left Odd one out! (2 marks) 1- current yield 2- value-added tax 3- interest 4- premises 5- deposit account 6- arbitrage 7- broker 8- treasury bill 9- barter 10- management buy-in A- the simultaneous purchase and sale of the same foreign exchange in different markets to profit from rate differentials B- the income from a security expressed as a percentage of its present market price C- a borrowing vehicle of a government It matures within one year and is backed by credit of the government D- a sum of money paid on property, sales transactions, imports, and so on E- a group of people from outside a company buys a majority of its shares, and then replaces the existing Board F- one that pays interest, but usually cannot be used for paying cheques (checks), and on which notice is often required to withdraw money G- a sum of money collected at each stage of production, excluding the already-taxed cost from previous stage H- the trade of goods without exchange of money I- an amount paid in return for money invested J- an intermediary who matches up those interested in buying with those interested in selling K- a place in which a company does business: an office, shop, workshop, factory, warehouse, etc I GAP- FILLING: Complete the text with the most appropriate words/ phrases from the given box.(2ms) A Premium B Equity C Liabilities D alternative E several F net assets G repayment H balance sheet I flow of cash K subsidiaries The basic accounting equation, in accordance with the principle of double-entry bookkeeping, is that Asset = 1/ ………… + Owners' (or Shareholders') Equity This can, of course, also be written as Assets - Liabilities =2/ ……………… An alternative term for Shareholdeis' Equity is Net Assets This includes share capital (money received from the issue of shares), sometimes share 3/ ………… (money realized by selling shares at above their nominal value), and the company's reserves, including die year's retained profits A company's market capitalization - the total value of its shares at any given moment, equal to the number of shares times their market price - is generally higher than shareholders' equity or 4/ ……………, because items such as goodwill are not recorded under net assets A third financial statement has 5/ …………… names: the source and application of funds statement, the sources and uses of funds statement, the funds flow statement, the cash flow statement, the movements of funds statement, or in the USA the statement of changes in financial position As all these 6/ ………… names suggest, this statement shows the 7/ ………… in and out of the business between 8/ ………… dates Sources of funds include trading profits, depreciation provisions, borrowing, the sale of assets, and the issuing of shares Applications of funds include the purchase of fixed or financial assets, the payment of dividends and the 9/ ……………of loans, and, in a bad year, trading loses If a company has a majority interest in other companies, the balance sheets and profit and loss accounts of the parent company and the 10/ ……… are normally combined in consolidated accounts V LANGUAGE FOCUS: Choose the best answer A, B, C or D to fill in each gap (2 marks) Banks ………….sell stocks to their own customers if it is not in the customers‘ interest A couldn‘t B aren‘t allowed to C don‘t need to D don‘t have to E-banking ……………… decrease over the next 10 years A mustn‘t B can C is unlikely to D is allowed to When the recession of the economy, the stock market ………………be better A definitely will not B will certain not C will not certain D surely not will 4………………opening a saving account? B I think you should C I‘d advise you A How about D It‘d be a good idea 5………………to use ATMs or cash dispensers or use online banking facilities if you don‘t want to queue at the local branch A How about B Have you considered C I think you should D It‘d be a good idea Read out the figure: 2,347,429,090 A Two billion, three hundred and forty-seven million, four hundred and twenty – nine thousand, and ninety B Two billions, three hundreds and forty-seven million, four hundreds and twentynine thousands, and ninety C Two billions, three hundreds forty-seven million, four hundreds twenty- nine thousands, ninety D Two three four seven four two nine oh nine oh How to say this decimal number:$8.24? A eight dollars two four C Eight dollars twenty-four B eight dollar two four D eight dollar twenty-four What you say if you didn‘t hear what someone has said? A Pardon? C I don‘t understand what you said B Can you be more specific? D I‘m sorry, let me rephrase that What you say if you want to reassure what you said ? A Would you mind repeating that, please? C I don‘t understand what you said B Could you elaborate on that a little? D I‘m sorry, let me rephrase that 10 Which verb is odd one out? A Dip B tumble C drift THE END - D leap ANSWER KEY UNIT II Vocabulary Task 1-G, 2- K, 3-B, 4-A, 5-J , 6-H , 7-C , 8-D, 9-F , 10- I Task 1-A, 2-D, 3-C, 4-H, 5-B , 6-F , 7-G, 8-J , 9-I , 10-E III Reading 1-T, 2-F, 3-T, 4-F, 5-T, 6-F, 7-F, 8-T, 9- T, 10-T IV Listening 1-a, 2-b, 3-c, 4-a, 5-c Tape script A: Excuse me, I want to remit some money to New York Is that handled here? B: Yes, sir How much would you like to remit ? A: 2,000 dollars But what I have here is VND I want to change it into 2,000 dollars and then send it to New York B: Well, we have rather strict exchange control regulations You have to show us some relevant approvals A: Here you are B: That‘s good May I ask the name of the remittee‘s bank? A: Certainly It‘s Bank of America B: All right Please fill in this form and sign your name here One more thing, please write the amount in both words and in figures A: How much you charge for a cable remittance to New York? B: The cable charge is 100,000 VND, and we would also charge you an extra service commission 60,000 VND to 200,000 according to the amount you remit A: That‘s all right I‘d like to remit the money by cable Thank you very much for your help V Language focus ● Modal verbs will , can/ could , can , shall , may ● Relative clause - Task 1: We use who for people We use which for things We can use that for people and things - Task 2: 1-which/that , 2-which / that , –who , 4- who UNIT II Vocabulary Task 1: 1-A, 2-F , 3-C, 4-K , 5-I , 6-E, 7-B, 8-H, 9-D, 10-G Task 2: 1-J, 2-E, 3-H, 4-B, 5-D, 6-C, 7-I, 8-F, 9-A, 10-K III Reading 1-T, 2-T, 3-F, 4-T, 5-F, 6-T, 7-F, 8-F, 9-T, 10-F IV Listening Tape script ∙Twenty-three point five six ∙Ten thousand and one ∙Sixty-three pounds and thirty pence (or sixty-three pounds thirty) ∙Five million, four hundred thousand, three hundred and forty-two ∙Forty-five thousand, six hundred and thirty-eight euro ∙The year: nineteen ninety-nine (or the phone number, room number, or other figure : one nine nine nine) ∙The phone number, room number, or other figure:two double oh three (or the year: two thousand and three) V Language focus -Task1: an eighteen-million asset account a five-year business license the six hundred and eighty-dollar loan repayments for a month -Task2 4.56 %: four point five six percent $8.24: eight dollars and twenty-four 7.24 %: seven point two four percent $15.25: fifteen dollars and twenty-five 0.057: naught point one five seven VI Writing More and more companies now issue their own bonds rather than borrow from banks Companies finance most of their activities by way of internationally generated cash flows A joint stock company is a type of corporation or partnership Corporate finance involves selecting projects that maximum profit and makes the best use of a company‘s fund STOP AND CHECK I Reading comprehension 1.T, 2.T, 3.T, 4,T, 5.F, 6.F, 7.T, 8.F, 9.T, 10.T II Multiple choice 1.B, 2.A, 3.C, 4.D, 5.B, 6.A, 7.A, 8D., 9.D, 10.D III Matching 1.E, 2.D, 3.G, 4.K, 5.F, 6.B, 7.J, 8.C, 9.H, 10.A IV Gap-filling 1.B, 2.G, 3.A, 4.F, 5.E, 6.D, 7.H, 8.I, 9.C, 10.K V Language focus 1.A, 2.A, 3.A,4.A, 5.D,6.B,7.A,8.A, 9.D, 10.C