📖 Section 1: The Story

Sarah works as an accountant in a small office. Today, she will help Tom understand his business money better. ‘Tom, let’s look at your balance sheet,’ Sarah says. ‘This paper shows all your money.’ Tom looks confused. ‘I don’t understand all these numbers,’ he says. Sarah smiles. ‘I will make it simple. Your revenue is the money you get from sales. Your expenses are the money you spend.”   And profit is what I keep?’ Tom asks.’  Yes! That’s right,’ Sarah says. ‘Now, let’s look at your assets. These are things you own, like your computers and furniture.’  Tom nods. ‘What about liabilities?’  ‘Those are the things you need to pay, like bank loans,’ Sarah explains.  Sarah opens her ledger. ‘I write all money moves here,’ she says.  ‘And here is your last invoice from the phone company.’  ‘Do we need an audit?’ Tom asks.  ‘Not now,’ Sarah says. ‘But we should make a budget for next month. This will help you plan your money better.’  Tom smiles. ‘Now I understand more about my business money!’

⚙️ Section 2: Main Grammar Points

1. Present Simple Tense- Used to explain regular actions and facts- Example: ‘Sarah works as an accountant’

2. Basic Questions and Answers- Simple yes/no questions- What/where/how questions- Example: ‘Do we need an audit?’