PART I – GRAMMAR AND VOCABULARY

I-GRAMMAR
English grammar provides the rules and structures that govern the use of the English
language. A solid English grammar provides the rules and structures that are essential for
effective language learning and teaching. Understanding the definition of English grammar is
understanding of grammar is necessary for effective communication in both written and
spoken forms. The basics of English grammar, including the parts of speech, sentence
structure, and common grammar rules. Additionally, english grammar covers common
grammar terms, such as subject-verb agreement, tense, aspect, voice, mood, case, and gender.

English grammar is important for learners, without a clear understanding of the basics of
English grammar, learners may struggle to communicate their ideas and thoughts effectively.
They may make errors in syntax, word order, and punctuation, which can lead to confusion
and miscommunication. Context is crucial in determining the meaning and use of words and
phrases, and understanding register, or the level of formality or informality in language use, is
essential for effective communication.

A- Nouns
A noun is a word that refers to a thing ( book), a person (Ngo Marie), an animal (cat), a
place ( ngaoundere), a quality (softness), an idea ( zero) or an action ( as in ‘ her singing
was beautiful) ( Merriam Webster)
Exercise
1. We investigate to what degree / extent / level being bilingual means being more
tolerant and open to the world.
2. At a conceptual basis / degree / level it is certainly true that females show a greater
aptitude to learning languages than males.
3. New ways of working from home are attracting growing interest on an international
basis / level / region.
4. We investigated how the severity of memory impairment was affected by variations
in the degree / extent / level of damage to the medial temporal lobe memory system.
5. Frozen brain sections at the basis / level / region of the dorsal hippocampus were
cut on a cryostat.
6. Reviews should be carried out both at the basis / level / region of the entire
program and at the degree / extent / level of the individual researchers.

1
  Possessive form of nouns
Possessive nouns are nouns that show ownership or a direct connection. There are four types
of possessive nouns : singular possessive nouns, plural possessive nouns, possessive pronouns
and irregular possessive pronouns.
 Typically singular possessive nouns use an apostrophe (’) and the letter « s » at the
end of the word to take the possessive form. Almost any nouns can become
possessive, even abstract nouns. (dog-dog’s, Maria-Maria’s, the Empire state building-
the Empire state building’s)
Nouns that end in s, especially proper nouns can cause a lot of confusion. However, it’s OK
to add an ’s after an s as long as the noun is singular (the boss’s chair).
Keep in mind that this includes both mass nouns and collective nouns. Mass nouns are nouns
that are uncountable and don’t have a plural form, like sand, rice, flour or money. Collective
nouns are singular nouns that represent multiple things, like team, gang or family.
Singular possessive noun examples : carlos’s school, team’s captain, love’s labor…
 Plural possessive nouns are more difficult to make possessive because they already
have an s at the end. As you can see by the plural possessive examples below, the
propper construction is to add only an apostrophe to the end.
Plural possessive noun examples : bottles’ shelf, teams’ tournament, three years’
experience……..
Let’s look at an example in actual sentence :
Ex . Micheal grabbed his hat from Tony’s car.
There are two possessives in this sentence. The possessive adjective « his » which reflects
Micheal, shows ownership of the hat. The possessive noun « Tony’s » which is identified at
the end, shows that car belongs to Tony.
 Like possessive nouns, possessive adjective also show ownership or direction
connection. Possessive adjectives correspond to the english pronouns, matching
person, gender and number. Like : my, your, his, her, their, its
NB Unlike possessive nouns below, possessive adjectives do not use apostrophes. This is
especially pertinent for the possessive adjective its, which is notoriously confused with the
contraction it’s, meaning it is.
 Possessive pronouns
Possessive pronouns refer to the noun form of pronouns that show possession. Like singular
pronouns, they are used in place of other nouns to avoid repetition. Usually, what the pronoun
refers to is mentioned earlier, and we use the possessive pronoun instead of repeating the
original word.
Possessive pronouns are : mine, yours, his, hers, theirs,
NB Be careful not to confuse possessive pronouns with the possessive adjectives mentioned
above. Possessive pronouns act as nouns, not adjectives. You must use them as nouns.

2
Example : mine computer (incorrect), computer of mine (correct)
- I don’t have a calculator. Can I borrow yours?
- I wish I had hair like hers
- Sarah ‘s parking spot is closer than mine is.
Underline the correct form. If both are correct, underline both.
1. Yin / Yin’s paper was the first to…
2. Yin’s et al. / Yin et al’s paper was the first to…
3. Jones / Jones’s / Jones’ most recent investigation into…
4. We have addressed all the referee / referee’s / referees’ requests.
5. A Boolean / Boolean’s operator may refer to one of the following…
6. In our work Fourier / Fourier’s analysis was used to derive the…
7. They used a Turing / Turing’s machine simulation to obtain their result.
8. A Turing / Turing’s machine is a device that…
9. The majority of articles only covers / cover marginal issues.
10. This group of tables contains / contain all the relevant results.
11. Of these papers, less than a half deals / deal with this issue.

B-Verbs
Verbs are often called 'doing words' because they can show an action. They can also describe
a state of being or an occurrence. For example, ‘run’, ‘think’ and ‘is’ are all verbs. Verbs are
an important component of sentences as they help convey meaning and express action or
existence. In other words, a Verb is an action word. It describes what someone or something
is doing (ride, think, jump, laugh).
Verbs can appear in many different tenses. Generally, verbs happen either in the past (kicked),
present (kick) or future (will kick). The tense changes the form of the verb depending on
when the action, state or occurrence happens.
Exercise. Choose a suitable verb for each sentence or pararaph.
1. The packaging of products affects / effects / influences whether we will buy the product or
not.
2. Many teenage girls are affected / conditioned / interested by photos of skinny models, to
the extent that they may become obsessed with losing weight.
3. Whether teachers have previous experience or training will inevitably affect / condition /
influence the way they teach.
4. The choice of what to study at university is strongly conditioned /influenced / interested
by the possibilities of a career.
5. We found that the general public was only marginally affected /conditioned / interested
by the government’s campaign to encourage people to eat more healthily.
6. It was found that religion can, under certain circumstances, totally affect / condition /
influence the way believers behave.
7. The way we define X does not affect / effect / influence the way X is perceived.
8. Does the job we do affect / condition / effect / influence the chances of us taking drugs?

3
9. It is believed by some that correction may have a detrimental effect /influence a change on
a student’s confidence and may even affect / condition / influence their behavior during
lessons.
10. The method chosen was found to affect / condition / interest the performance to the
extent that choosing the wrong method inevitably gave catastrophic results. This finding
affected / conditioned / interested the researchers, who then went on to repeat the
experiment in Japan and Korea, with very different results.

A- Comperative and surperlative form

Definitions
As the name implies, a comparative adjective compares two things. It’s formed by using
“more” or “-er”.
This lesson is more interesting than that one.
I am stronger than you are.
A superlative adjective compares more than two things by showing which is the “most” or
“-est”.
This is the most delicious lemon meringue pie I have ever tasted.
The gold medalist ran the fastest.

Exercise
Which is longer / the longest – a dekameter, a hectometer or a kilometer?
2. Which is longer / the longest – the Nile or the Amazon?
3. Would you have to travel farer / further / farther / more far going from Los Angeles to
Mexico City, or Los Angeles to New York?
4. If the holder of the men’s high jump record (i.e. the man who has jumped higher / highest
than anyone else in the world) had made his jump on Mercury, where gravity is weaker /
weakest then he would have jumped nearly two times high / higher / highest.
5. Although Europe is the second smaller / smallest continent in terms of area, it has the
second long / longest coastline.
6. If it had been made from the top of Mount Everest, the world’s most deep / deepest drilling
hole for oil would still have extended nearly 1,000 m below sea level.
7. A baby grows faster / fastest in the last three months before birth. If a child continued to
grow at this rate at the age of ten it would be 5.6 m tall / taller / tallest.
8. The more facts from the role sheets that enter general discussion, the better the quality of
the decision-making process / process is.
9. The lower the quality threshold, the more strict / stricter the quality assurance is.
10. The more narrow / narrower the range of contacts, the more / more are limited the types
of information and knowledge that one can draw upon.
11. The consequence is that the lower the amount of petroleum extracted /is extracted, the
better is / it is for the conservation of the planet.

4
B-Working with Language: Understanding Parts
of Speech

A-The Parts of Speech

Noun
• A person, a place, a thing, or a feeling.
• Examples: Kate, British Columbia, house, river, canoe, happiness, joy.
• Kate lives near a river in British Columbia. Paddling her canoe brings her
great
happiness.
Proper nouns are names of specific people or places, e.g., Kate or British
Columbia;
these nouns have capital letters. Common nouns are general items, of
which there
are many, e.g., house or canoe.
Concrete nouns are physical things you can touch, e.g., house, river,
canoe; abstract
nouns are feelings, ideas, and other things you cannot touch, e.g.,
happiness, joy.
Pronoun
• A word that replaces a noun.
• Examples: I, you, he, she, it, they, we, my, his, her, them, their.
• I told you we should meet them at 8 o’clock.
Verb• Examples: eat, read, sleep, be, have, enjoy, dance, sing,
• An action or a state of being.
feel.
• I slept for nine hours and ate a good breakfast; I feel great!
Adjective
• A word that describes a noun or pronoun.
• Examples: big, small, blue, cold, dirty, easy, difficult, delicious.
Adverb
• Larry drives a big blue truck. It is often dirty.
• A word that describes how or when a verb is done.

5
• Examples: quickly, slowly, sometimes, always, never, tomorrow, loudly,
really, bad, often, rarely,yesterday, everyday, early, late, soon, here,
there, everywhere.
• She sometimes works slowly, and she never checks her grammar.
Conjunction
• A word that joins two words or phrases and shows how they are
connected.
• Examples: and, but, so, because, before, after.
• We are tired and hungry because we have been skiing and
snowboarding all
day.
Preposition
• A word that shows the connection between a noun or pronoun and
another
word.
• Examples: in, on, at, for, by, near, opposite, with, through.
• The school is near the shopping mall, opposite the gas station.
Interjection
• A word that is used as an exclamation at the beginning of a sentence.
• Examples: Wow! Hey! Oh! Oops! Ugh! (and many swear words).
• Hey! That’s my coat you’re wearing!

Exercise
Look at these sentences. Identify the underlined words..
1. Ooh! Arabella is such a beautiful baby, and I love her name!
2. Hamish is proud to be named after his great-grandfather.
3. Religious names are popular in Spain and Portugal.
4. It is important to choose a name that will not embarrass the child.
5. Think carefully if you want to change your name; is it a good idea?
6. Ugh! I can’t believe my parents gave me such an ugly name.
7. Canadians rarely think about the meaning of names.
8. Lady Gaga changed her name because her real name is too

6
 complicated.
9. They called their daughter Paris because they went to France last
year.
10. In some countries, names with negative connotations can be
banned.

II- Vocabulary
Vocabulary is a list of words including their meanings and it is used to express our ideas and
feeling by communicating it in a language. As Hatch & Brown (2001: 1) define that
vocabulary as a list or set of words for a particular language or a list or set of word that
individual speakers of language might use. Vocabulary learning is one of the important
features of language learning and language use.
Adjectives and Adverbs

B-1. Adjective
An adjective is a part of speech that can be used to describe or provide more information
about a noun or pronoun that acts as the subject in a sentence. Adjectives are found after
the verb or before the noun it modifies.
The Oxford Learner’s Dictionary defines an adjective as “a word that describes a person or
thing, for example ‘big’, ‘red’ and ‘clever’ in a big house, red wine and a clever idea.” An
adjective is “a word belonging to one of the major form classes in any of numerous languages
and typically serving as a modifier of a noun to denote a quality of the thing named, to
indicate its quantity or extent, or to specify a thing as distinct from something else”, according
to the Merriam-Webster Dictionary. Adjectives usually come before nouns or after link
verbs.”
Forms of Adjectives – Degrees of Comparison
Did you know that adjectives can be used to compare similar qualities of different subjects
that perform the same action. There are three forms of adjectives or rather three degrees of
comparison. The are:

7
Positive or Absolute Form
Comparative Form
Superlative Form
Positive Degree of Comparison:
The positive form or the positive degree of comparison is the form of the adjective used in the
original form. For example: This book is interesting. This form of adjective is used when
there is no other subject to be compared.

Comparative Degree of Comparison

The comparative form of the adjective is used when two subjects performing the same action
or possessing the same quality are compared. For example: The book I read yesterday
was more interesting than the one I read today.

Superlative Degree of Comparison

The superlative degree of comparison is used when comparing the same quality of two or
more subjects and to represent that a subject is superior to two or more subjects in performing
an action. For example: This fantasy novel is the most interesting book that I have ever read.

Exercise 2 :Identify the adjectives in the following sentences:

1. I bought a red dress for the wedding.
2. I have eight apples.
3. The food is delicious.
4. My brother is naughty.
5. The movie we watched last night was boring.
6. Pablo Picasso is a fine artist.
7. The weather in Chennai is sultry all round the year.
8. Now is a great time to visit the United States.
9. It was a fabulous drive.
10. The Marina Beach is the longest beach in India.

B-2-Adverb
What Is an Adverb?

8
Like an adjective gives us more information about the noun in a sentence, an adverb is used to
provide more information about the verb or the action in the sentence. It also has the property
of describing the adjective or another adverb.
Definition of an Adverb
An adverb, according to the Oxford Learner’s Dictionary, is “a word that adds more
information about place, time, manner, cause or degree to a verb, an adjective, a phrase or
another adverb.” The Cambridge Dictionary defines an adverb as “a word that describes or
gives more information about a verb, adjective, adverb, or phrase.”
The Merriam-Webster Dictionary provides a similar definition. It defines an adverb as “a
word used to modify a verb, an adjective, or another adverb and often used to show degree,
manner, place, or time.” According to the Collins Dictionary, an adverb is defined as “a word
such as ‘slowly’, ‘ now’, ‘very’, ‘politically’, or ‘ fortunately’ which adds information about
the action, event, or situation mentioned in a clause.”
Types of Adverbs
Adverbs are categorised into different types according to their functions when used in a
sentence. Given below are the different types of adverbs.
Adverbs of Manner
Adverbs of Time
Adverbs of Place
Adverbs of Frequency
Adverbs of Degree
Conjunctive Adverbs

Adverb of Manner – What Is It?

Adverbs of manner are employed in sentences to provide the reader or listener with more
information about the action being done by the subject in a sentence. It is usually identified by
asking the question ‘how’.
Examples of Adverbs of Manner
Take a look at the following examples to learn how you can use adverbs of manner
effectively.
Deepika deeply regretted the damage caused by her son.
They waited eagerly for their semester exam results.
Monica and Rachel happily agreed to be Phoebe’s bridesmaids.
I can write and listen to music simultaneously.
We left the room quietly as we did not want to wake up the baby.

9
Exercise :Fill in the blanks by choosing the most appropriate adverbs of manner from the list
given below:
(poorly, well, repeatedly, purposefully, perfectly, accidentally, seriously, carefully,
unexpectedly, regularly)
1. Do you know him_______?
2. Did he do it __________?
3. We met with our old school friends _____________.
4. My mother asked us to take the responsibility given to us ___________.
5. We buy fresh milk from the man across the street __________.

What Is an Adverb of Time?

An adverb of time, as the name suggests, can be used in a sentence to depict when an action
mentioned in the sentence is taking place. It can be identified by asking the question ‘when’.
They work best when placed at the end of a sentence, but you can change the position of the
adverb to provide emphasis.
Definition of an Adverb of Time
According to the Cambridge Dictionary, an adverb of time “can tell us about when an action
happens, (now, soon, etc.) or how frequently an action happens (usually, always, etc.)”
Examples of Adverbs of Time
Given below are some examples of how adverbs of time can be used in sentences. Check
them out and try to understand how it works.
I will be going to my cousin’s place tomorrow.
Yesterday, Teena met Anu at the supermarket.
Can you please bring the photocopies soon so that we can provide it to the students?
I thought I could finish cleaning my house today.
Make sure you remind her to take the dried clothes later.
Will you be able to submit all the documents immediately so that we could go forward with
your recruitment process?
Exercise : Fill in the blanks by choosing the most appropriate adverbs of time from the list
given below:
(always, monthly, immediately, earlier, tomorrow, last week, today, next week, tonight,
yesterday)
1. Will you be able to finalise the dialogues for the play by _______?
2. __________, we are celebrating the grand success of the company.

10
3. __________, we alerted the authorities that the street lights were not working in our area.
4. Did you go to school _________?
5. I will be visiting my grandmother ___________.

What Is an Adverb of Place?

Adverbs that are employed in a sentence to describe the location or the place where an action
is taking place are called adverbs of place. They answer the question ‘where’. They are mostly
found after the main verb or the object in a sentence. They can also refer to distances or the
movement of an object in a particular direction.
Examples of Adverbs of Place
Given below are examples of how adverbs of place can be used to depict the location of the
action in a sentence.
The boy was asked to keep the cups here.
Are you going out today?
Will you be leaving the chair outside?
We went northwards after reaching the foot of the hill.
The little girl ran towards her mother the moment she saw her.
Exercise Fill in the blanks by choosing the most appropriate adverbs of place from the list
given below:
(anywhere, north, underneath, somewhere, in, here, nearby, out, there, homewards)
1. Can we please go ___________ to clear our minds?
2. It is raining _________.
3. She has been working _________ for seven years now.
4. Do you live _________?
5. They headed _____________ after the event.

What is an Adverb of Frequency?

An adverb of frequency is a word that is employed in a sentence to give more information
about the verb, adjective or another adverb. Adverbs of frequency can be placed after
the noun or pronoun that acts as the subject and before the verb if there is just one verb in a
sentence. If there is more than one verb in a sentence (e.g., auxiliary verb), the adverb of
frequency can be positioned before the main verb.
Definition of an Adverb of Frequency

11
The word ‘frequency’, according to the Cambridge Dictionary, is defined as “the number of
times something happens within a particular period, or the fact of something happening often
or a large number of times.” So, an adverb of frequency is an adverb which depicts the
number of times an action happens within a particular period of time. The Merriam Webster
Dictionary defines the word ‘frequency’ as “the rate at which something happens or is
repeated.” Therefore, an adverb of frequency can be defined as an adverb which denotes the
rate at which something happens.
Examples of Adverbs of Frequency
Have a look at the following sentences to understand how an adverb of frequency can be used.
Ashish often likes to have food from hotels.
Wiley always buys groceries from the supermarket.
The teachers have been instructed to take attendance every hour.
Everyday, the hospitals see a huge inflow of accident casualties.
We never like to have litchi juice from any other store.
Exercise : Fill in the blanks by choosing the most appropriate adverbs of frequency from the
list given below.
(every now and then, seldom, rarely, usually, eventually, frequently, hardly ever,
occasionally, always, often)
1. Nick _______ plays tennis in the evening.
2. We come here _____________.
3. The place is ________ crowded.
4. Resma has __________ gone on any trip.
5. My friends and their families get together __________.

What Is an Adverb of Degree?

An adverb of degree is employed in a sentence to depict the intensity or degree of
an adjective, verb or another adverb. It usually answers the question ‘to what extent’. They
are normally positioned before the word (an adjective in most cases) they are modifying.
Definition of an Adverb of Degree
According to the Cambridge Dictionary, adverbs of degree ”are used to show the intensity or
degree of something. They can be used before adjectives, verbs, or other adverbs.” The term
‘degree’, according to the Oxford Dictionary, is defined as “the extent, measure or scope of an
action, condition or relation.” Therefore, an adverb that can describe the extent, measure or
scope of an action can be termed as an adverb of degree.
Examples of Adverbs of Degree

12
Given below are some examples for how adverbs of degree can be used in sentences.
Mikki is very tall.
The buttermilk we had was too cold.
It is extremely cold this time of the year.
Gowtham had almost completed his work.
The class is unusually quiet today.
Exercise : Fill in the blanks by choosing the most appropriate adverb of degree from the list
given below.
(strongly, very, too, incredibly, almost, pretty, largely, unusually, thoroughly, really)
1. I felt __________ lucky to have been able to make it to the Gokarna trek.
2. The doctor _________ recommended that we take two or three opinions before we made a
decision.
3. I __________ understand your situation and would like to help.
4. The hall was __________ occupied by the friends of the bride and groom.
5. This task seems to be _______ difficult.
Suite
What Is a Conjunctive Adverb?

A conjunctive adverb is a part of speech that is an adverb by design but has the characteristic
of a conjunction. It can be used to link different clauses or sentences, to show cause and
effect, sequence, and contrast between the two clauses or sentences.

Definition of a Conjunctive Adverb

According to the Collins Dictionary, a conjunctive adverb is defined as “serving to connect

two clauses or sentences, as however or furthermore.” The word ‘conjunctive’, according to
the Merriam-Webster Dictionary, is defined as something that is “being or functioning like a
conjunction.” The Merriam-Webster Dictionary defines the quality of a part of speech being
‘conjunctive’ as “relating to a conjunction (=linking word), or expressing a link between two
things that are both true.”

Using Conjunctive Adverbs – Points to Remember

Since conjunctive adverbs have the special feature of behaving like a conjunction, there are a
few points you will need to be aware of and bear in mind when using them in your sentences,
especially in writing.

13
  Rule 1: Always use a comma if the conjunctive adverb is used to link or separate an
independent clause and a dependent clause. This rule applies when conjunctions
like and, or, so or but are used before the conjunctive adverb.
 Rule 2: When you are using a conjunctive adverb to link or show the relationship
between two independent clauses, make sure you separate them with
a semicolon before the conjunctive adverb and a comma after it.
 Rule 3: When conjunctive adverbs are used to separate or link two independent
clauses which have the ability to stand as two distinct sentences, a period can be used
in between them and the second clause would begin with the conjunctive adverb.
 Rule 4: If the conjunctive adverb appears in the beginning of a second clause in a
sentence, you should use a comma after the adverb. In case the conjunctive adverb
used in the beginning of the second clause is a monosyllabic adverb, a comma need
not be used.
 Rule 5: If the conjunctive adverb is used in the middle of a clause, it should be
preceded and followed by a comma. This, however, need not be the case always,
especially when conjunctive adverbs are made use of in short clauses.

Examples of Conjunctive Adverbs

Here is a list of conjunctive adverbs with example sentences.

Conjunctive Uses Sentence Examples

Adverbs

However Used to denote contrasting Aaron went to many stationery stores in that
opinions, suggestions or area; however, he did not find what he was looking
statements for.

Besides The computer I am thinking of buying does not meet

my expectations; besides, it is very expensive.

Instead Remya had planned to go out with her family to the

circus; instead, she went to the beach.

Anyway Cece wanted to visit the museum yesterday but could

not as it was raining. Anyway, we are going today, so
we asked her to join us.

Nonetheless People have been struggling to be financially

stable; nonetheless, they are managing to make all
ends meet.

Nevertheless It was raining; nevertheless, we went to the party.

Meanwhile Asha was washing all the plates; meanwhile, her

14
 husband cleaned the house.

Also Used to add ideas See to that you carry your umbrella and torchlight
when you go for the trip. Also, make sure you take a
few copies of your ID proof for verification.

Furthermore Our parents are coming home this weekend

and, furthermore, we will be going to Bangalore.

Besides The train is already running late. Besides, we got

caught in the early morning traffic.

Additionally Diu Art Cafe is known for its amazing

food. Additionally, the cafe often features live music
and dance shows.

Moreover Ajith is an engineer and, moreover, he is a good

singer.

Similarly Used to represent similar ideas Adjectives are used to describe nouns. Similarly, you
and statements or compare two can use adverbs to describe verbs, adjectives or other
ideas adverbs.

Likewise The student who stands in the beginning of the line

has to pass the ball and move to the end of the
line. Likewise, the next student has to move to the
beginning of the line and do the same.

Indeed Used to emphasise something The show went on for so long and indeed, was a great
that is being said one.

Certainly Certainly, that was your responsibility.

Undoubtedly Undoubtedly, this year’s annual day was the best.

Of course Of course, the western dance is the most anticipated

programme of the day.

Consequently Used to represent cause and I am participating in multiple

effect competitions. Consequently, I will require more time
for practice and preparation.

Otherwise Used to express one’s complete Make sure you carry your ID proof when you are
agreement with something that is travelling; otherwise, they will not let you travel on

15
 the train.

Accordingly The prices of the materials kept fluctuating every

year. Accordingly, we had to adjust the cost of our
products.

Then Pravin moved all the furniture; then, he cleaned the

entire house.

Therefore It became too dark; therefore, we decided not to go

happening or suggested; to show to the park.
Thus that something is happening as a Sandy received the maximum votes; thus, became the
result of something chairperson of the academic year 2022-23.

Finally Finally, her parents permitted her to go for the trek.

Hence The hills are steep, and hence, it is very dangerous to

drive at night.

Exercise : Check Your Understanding of Conjunctive Adverbs

Fill in the blanks by choosing the most appropriate conjunctive adverbs from the list given
below.
(undoubtedly, therefore, then, additionally, however, finally, hence, thus, otherwise, certainly)
1. Krithik left home early; ___________, he did not reach school in time for the assembly.
2. You have to work hard; __________, you will not be able to score good marks.
3. We had watched every new movie that was released on Friday. _________, Home was the
best movie.
4. Darin was waiting for his result the whole day. ________, the results were published
around 6 p.m.
5. The kids were already feeling cold; ____________, we decided not to turn on the AC.

How Adverbs are Used in Sentences

Unlike other parts of speech, adverbs can be placed at any part of the sentence (beginning,
middle or end), and make complete sense without sounding absurd. Another characteristic is
that multiple adverbs can be used in a sentence. Have a look at the following examples to
have a clear understanding of the same.

 I was planning to go to the supermarket to buy some groceries. However, I did not
find the time to go. So I ordered online.
 My mom did not cook breakfast today. Therefore, we ended up making noodles for
everyone.
 Normally, we go to church on Sundays.
16
  Don’t you think the coffee is too sweet?
 Do not worry. You will gradually learn how to do it.
 The song I was listening to yesterday was very soothing.
 He kept talking to me for such a long time but I barely knew him.
 It is extremely hot outside today.
 How often do you work out?
 Can I come home tomorrow?
Exercise : Identify the most suitable adverb from the list given below and use them to
complete the following sentences.

(slightly, too, very, anywhere, instantly, quarterly, soon, never, rarely , seldom, monthly,
extremely, seriously, sometimes, weekly)

1. The weather here is _____ cold.

2. I am _________ sorry for the delay.
3. You will receive an OTP and on entering it, your account will be _________ activated.
4. The journal is published ______________.
5. Can you please finish it ______ so that I can use the table.
6. She _______ goes to the salon.
7. Oshin did not find the blue file ________.
8. __________, I like to go on a trip alone just to clear my mind and have a break from this
busy schedule.
9. This seems to be ________ absurd.
10. The teacher asked her students to take the project _________ as it would be considered for
internal marks.
Exercice : Choose the correct adjective or adverb for each sentence.,
1. Their actual / current / topical weight was much higher than their perceived weight.
2. The actual / current / topical financial crisis has focused public attention on the rapid
growth of homelessness. It is difficult to establish the actual / current / topical numbers
of homeless people, as not all homeless people register as being homeless.
3. The role of privately-funded research is very actual / current / topical,with many
seemingly inconsistent findings being published.
4. The nature of such mutations is actual / current / topical and receiving increasing
attention in the literature.
5. Several thousand people have been reported as dying, but the actual / current / topical
number is still not known..
B- Link words

Linking words and phrases weave sentences together to create a cohesive paragraph.
Linking / transition words and phrases join ideas, sentences and paragraphs together. They
are used within sentences and to move from one idea to another (between sentences). These

17
words and phrases indicate the direction, order and flow of ideas. Significantly, they
strengthen the quality and structure of your work.

According to, depending on, following, in accordance with, in agreement with, in

compliance with,
1. Breast cancer among premenopausal women also showed variation
according to / in accordance with / in agreement with the history of the patients.
2. Dataset characteristics of each problem were measured according to / depending on /
following Smith et al. [4] and [15].
3. Depending on / Following / In agreement with the status of the couple, various solutions
are possible:
4. According to / In accordance with / Following this method, the Bernoulli and hydrostatic
equations can be combined to give…
5. For all three proteins we obtained polypeptide chains with molecular weights in agreement
with / in compliance with / in accordancewith the values from the literature.
6. The focus can be on the insertion or deletion of each video shot, depending on / in
compliance with / in agreement with user preference.
7. The objective of the present study was to estimate 10 year probabilities of osteoporotic
fractures in men and women according to / in compliance with / in agreement with age and
bone mineral density.
8. Our results were according to / in compliance with / in agreementwith the literature.
9. They were used according to / depending on / in agreement with the manufacturer’s
operating manual.
10. To date, all the tests have been carried out according to / in compliance with / in
agreement with EU regulations.
C- False friends and synonyms
Underline the correct synonym for the word in the first column.
1. actually currently / at the moment / in reality
2. argument heated discussion / subject / topic / issue
3. Advertisement warning / publicity
4. comprehensive exhaustive / understanding / sympathetic
5. consistent substantial / in line with everything else
6. convenient good value / a good idea
7. educated with a good cultural background / polite
8. eventually in the end / if necessary
9. Impressed shocked / horrified / pleasantly surprised
10. library where books can be borrowed / bought

B- Vocabulary revision
Use each of the following words to complete the sentences below.
Each word can only be
used once.

18
Resurgence (to raise again, to go through a period of renewed vigor)
phenomenon ; heritage ; gender-specific, authority,
Connotations or intention ( an idea or feeling which a word invokes for
a person in addition to its literal or primary meaning)
Adherent (to be attached or devoted by personnal union, to be consistent
or coherent, to be in accordance)
Decisive or positive or conclusive (having the power or quality of
deciding a question or controversy)
Potential (currently unrealized ability)
Controversial (facing opposite directions)

1. Something _________________________ is suitable for a male or a female,

not
both.
2. If something is ______________________, people often disagree or argue
about
it.
3. An _________________________ of something, such as a religion, is a
follower
or believer.
4. Someone who is _________________________ can make decisions easily.
5. A person’s _________________________ is their background or traditions.
6. _________________________ is the power an organization has to make
decisions.
7. A _________________________ of an idea is a revival or return to popularity.
8. A _________________________ concern is one that may be possible in the
future.
9. _________________________ are things that are associated or connected
with
an idea.
10. A _________________________ is an event or occurrence that is

19
remarkable in
some way

20
Part II- Business organisation and communication
I –TYPES OF BUSINESS ORGANISATION
A-ENTERPRISE
Learning objectives:
1. Define the word enterprise
2. Recognize different types of enterprises
Study and Learn the Words:
English English equivalents French
enterprise
a list of all the objects, furniture in a particular
inventory
organization; stock
incorporeal rights rights to intangible property
to render services to offer services
registered capital capital social
title to something the legal right to own sth, esp. land or property;
(sth) the document that shows you have this right
to assign sth to
to give sb sth that they can use
somebody (sb)
to dispose of sth To distribute or arrange
national a citizen of a particular country Nationale
Entreprise
sole proprietorship One man business
individuelle
An association of two or more people to
partnership
conduct a business
Created by law, having a continuous existence La corporation
corporation
independent of the existence of its members
taxable Subject to taxation
surplus an amount that is extra or more than you need
an organization of workers that exists to protect
trade union
their interests, improve conditions of work
to be exempt from
Free from a duty or oblogation
sth
solely Alone, only, exclusively

21
headquarters
branch office
subsidiary enterprise Secondary or subordinate
Group of people elected by stockholders to
board of directors establish corporate policies and make
management decisions
An organisation trust fund that the law treats as
legal entity
if it was a person

to vest sb with
to make sb the legal owner of property
sth
power of the right to act as the representative of sb in
attorney business; a document that gives sb this right
promoter a person who has founded an organization Promoteur (rice)
a written statement of the principles and aims of an
charter
organization
core business
the process of buying a largenumber of shares in a
corporation and then using voting rights to replace
corporate raid
top executives, downsize operations, or liquidate
the company
to enhance to increase
to take sth
to gain control of a company by buying its shares
over
predator
an offer by a person or a business company to pay
bid
a particular amount of money for sth
to successfully fight sb who is attacking you and
to repel
drive them away

22
Read the following text and do the exercises given after it

The general terms for the organizations that produce and sell goods and services are
business, enterprise, company, firm (US corporation). The word concern is used mainly to
refer to a large organization.
An enterprise is a property complex used for performing entrepreneurial activity. It
comprises all types of property used for this activity including:
1. plots of land
2. buildings and constructions, highway transportation facilities and rail facilities
3. equipment
4. inventory
5. raw materials
6. products
7. debts
8. incorporeal rights (company name, trademark, service mark).
The enterprise is an independent economic entity based on professionally organized
workforce, capable of manufacturing products demanded by consumers using capital goods
available. So, it uses economic resources for producing goods and rendering services for the
purpose of satisfying social needs. The enterprise is an institution which creates the wealth of
a country and from which this wealth is distributed among all people in a society. Regardless
of its size, an enterprise, after it is registered by the state authorities, opens an account with a
bank and becomes legally autonomous. Like people, enterprises bear certain names. Usually
enterprises are named after their owners (“Ford”, “Christian Dior”, “Nina Ricci”) or their
names reflect the type of their economic activity (“Moldcell”, “Gazprom”, “General
Motors”).
An immense amount of enterprises in each country implies their classification according to
the following criteria:

1) By type of primary profit-generating activity enterprises are classified into: industrial,

agricultural, commercial, service, investment, insurance enterprises and others.
2) By the source of origin of the registered capital enterprises are classified into:
a) public enterprises – they are owned by the government. They don’t have the title to
the property available, but only exercise the control right;
b) private enterprises – they belong to private individuals;
c) mixed enterprises – they contain both public and private capital. Here the government
assigns the patrimony to the enterprise which has the title to the property. The government
cannot freely dispose of the enterprise’s property, it has the right to dispose of the shares that
belong to it in the enterprise;

23
d) enterprises with foreign investments – they can either belong entirely to a foreign
investor or have a mixed capital invested both by a foreigner and a national.
3) By number of employees enterprises are classified into:
a) small enterprises – they have less than 100 employees;
b) medium-sized enterprises – between 100 and 500 employees;
c) large-scale enterprises – their staff exceeds 500 employees.
This classification differs from country to country: in our Republic, for example, there are
microenterprises (they employ less than 20 people), small enterprises (they have 20 – 75
employees) and large-scale enterprises (the number of their employees exceeds 75 people).
4) By form of business ownership enterprises may be:
a) sole proprietorships;
b) partnerships;
c) corporations.
5) By the objective of the company’s activity there are:

a) commercial enterprises – these are for-profit organizations which exist to earn and
redistribute taxable wealth to employees and shareholders. They are run for the benefit of
their owners.

b) non-commercial enterprises – these are non-profit organizations (abbreviated as NPOs,

also known as a not-for-profit organizations). They do not distribute their surplus funds to
owners or shareholders, but instead use them to help pursue their goals. Examples of NPOs
include charities, trade unions, and educational and public arts organizations. They are in
most countries exempt from income and property taxation and exist solely to provide
programs and services that are of self-benefit.

Medium-sized and large-scale enterprises usually have headquarters, branch offices and
subsidiary enterprises.

Headquarters or head office is the location of the central administrative office of the
company or enterprise. It is an office where top management of the enterprise, board of
directors, secretariat and other important management departments are located. The head
office of a company deals with coordinating the regional offices and developing the global
strategy for running the business.

Branch office (from Latin filialis) is an economically autonomous subdivision of a legal

entity which is situated somewhere other than the firm's main office location and exercises all

24
or any part of the main office’s functions including the functions of the regional offices.
Branch offices are not legal entities. They are vested by the legal entities that have founded
them and operate on the basis of the adopted regulations. Branch managers are appointed by
the legal entity and act on the power of attorney basis.

Subsidiary enterprise is an enterprise set up as a legal entity by another enterprise called

holding (the parent company or promoter) by means of transferring part of its property under
the operating control of the former. The promoter of the subsidiary enterprise adopts the
organization charter, appoints its manager and exercises another kind of proprietary rights in
relation to this subsidiary. So, the holding is a “parent company” and subsidiaries are “sister
companies” to each other. Together, the holding and its subsidiaries form a group (e.g. a
newspaper group). A large group is called a giant.
Generally, a firm starts by producing one good or service, called core business. As the
company gets bigger, it also produces other different products. A group containing a lot of
different companies in different businesses is a conglomerate (e.g. a media conglomerate).
As companies grow, they may also expand geographically. At present, many companies are
multinational with manufacturing plants and trading locations in several countries
worldwide.

I. VOCABULARY PRACTICE
A) Find synonyms (1-5), antonyms (6-10) in the text to the following words and
phrases:
1. staff = 6. public enterprise
2. constitution = 7. small enterprise
3. to be released from sth = 8. shortage
4. founder = 9. tax-exempt
5. factory = 10. headquarters
II. COMPREHENSION
Give answers to the following questions:
1. What is an enterprise?
2. What are the criteria according to which enterprises are classified?
3. What is the similarity and difference between a public enterprise and a mixed one?
4. What is the difference between commercial and non-commercial enterprises?
5 . What is the similarity and difference between a branch office and a subsidiary
enterprise?
7. What is the difference between a group and a conglomerate?
8. What is a multinational company?

25
III. Match the types of businesses with their definitions
Type of business Definition
a) deliver goods and individuals from location to location,
1. Financial businesses generating
a profit on the carriage costs
b) generate profit from the selling, renting, and development of
2. Information businesses
properties, homes, and buildings
c) generate profit through investment and management of
3. Industrial companies
capital
d) offer intangible goods or services and typically generate a
profit
4. Real estate businesses by charging for labor or other services provided to government,
other
businesses, or consumers
e) produce public services, such as heat, electricity, or sewage
5. Retailers
treatment, and are usually government chartered
f) generate profits primarily from the resale of intellectual
property
6. Service businesses
and include movie studios, publishers and packaged software
companies
g) produce products from raw materials or component parts,
7. Transportation
which
businesses
they then sell at a profit

26
B- FORMS OF BUSINESS ORGANISATION
Learning objectives:
1. Define the three most common forms of business ownership:
sole proprietorship, partnership, and corporation
2. Be aware of the advantages and disadvantages of sole proprietorships
3. Grasp the unlimited liability concept
Study and Learn the Words:
English English equivalents French
instance particular example, case
to account for
a small shop that sells food and other
corner grocery things, esp. the one situated near
people’s houses
catering the work of providing food and
services drinks for meetings or social events
appliance store magazin
to seek sth to ask sb for sth
income tax
to get one’s
to find or get sth
hands on sth
unlimited
liability
assets active
to seize to take sth using force
continuity continuitate
a credit for which only real estate is
mortgage loan
pledged
to be
to be unable to live or work normally
incapacitated
on occasion sometimes
janitor caretaker
expertise
to quit to leave one’s job

The three most commmon forms of business ownership in Cameroon are the sole
proprietorship, partnership, and corporation. In terms of ownership, corporations are
generally the most complex, and sole proprietorships are the simplest. In terms of
organization, however, all three usually start small and simple. Some, like IBM, grow and
grow.

Sole Proprietorships

27
A sole proprietorship is a business that is owned (and usually operated) by one person.
Sole proprietorship is the oldest and simplest form of business ownership, and it is the easiest
to start. In most instances, the owner (the sole proprietor) simply decides that he or she is in
business and begins operations. Some of the largest of today's corporations, including Ford
Motor Company, H.J. Heinz Company, and J.C. Penney Company, started out as tiny sole
proprietorships.

Sole proprietorships are most common in the retailing, agriculture, and service industries.
Thus the specialty clothing shop, corner grocery, and television repair shop down the street
are likely to be sole proprietorships. Most of the advantages and disadvantages of sole
proprietorships arise from the two main characteristics of this form of ownership: simplicity
and individual control.

Advantages of Sole Proprietorships

Ease and Low Cost of Formation and Dissolution No contracts, agreements, or other
legal documents are required to start a sole proprietorship. Most are established without even
an attorney. A state or city license may be required for certain types of businesses, such as
restaurants or catering services, that are regulated in the interest of public safety. But beyond
that, a sole proprietor does not pay any special start-up fees or taxes. Nor are there any
minimum capital requirements. If the enterprise does not succeed, or the owner decides to
enter another line of business, the firm can be closed as easily as it was opened. Creditors
must be paid, of course. But the owner does not have to go through any legal procedure before
hanging up an "Out of Business" sign.

Retention of All Profits All profits earned by a sole proprietorship become the personal
earnings of its owner. This provides the owner with a strong incentive to succeed perhaps
the strongest incentive and a great deal of satisfaction when the business does succeed. It is
this direct financial reward that attracts many entrepreneurs to the sole proprietorship form of
business.

Flexibility The sole owner of a business is completely free to make decisions about the
firm's operations. Without asking or waiting for anyone's approval, a sole proprietor can
switch from retailing to wholesaling, move a shop's location, or open a new store and close an
old one. A sole owner can also respond to changes in market conditions much more quickly
than the operators of other forms of business. Suppose the sole owner of an appliance store
finds that many customers now prefer to shop on Sunday afternoons. He or she can make an

28
immediate change in business hours to take advantage of that information (provided that state
laws allow such stores to open on Sunday). The manager of one store in a large corporate
chain may have to seek the approval of numerous managers before making such a change.
Furthermore, a sole proprietor can quickly switch suppliers to take advantage of a lower price,
whereas such a switch could take weeks in a more complex business.

Possible Tax Advantages The sole proprietorship's profits are taxed as personal income
of the owner. Thus a sole proprietorship does not pay the special state and income
taxes that corporations pay.

Secrecy Sole proprietors are not required by state governments to publicly reveal
their business plans, profits, or other vital facts. Therefore, competitors cannot get their hands
on this information. Of course, sole proprietorships must report certain financial information
on their personal tax forms, but that information is kept secret by taxing authorities.

Disadvantages of Sole Proprietorships

Unlimited Liability is a legal concept that holds a sole proprietor personally responsible for
all the debts of his or her business. This means there is no legal difference between the debts
of the business and the debts of the proprietor. If the business fails, the owner's personal
property including house, savings, and other assets can be seized (and sold if necessary) to
pay creditors. Unlimited liability is thus the other side of the owner-keeps-the-profits coin. It
is perhaps the major factor that tends to discourage would-be entrepreneurs from using this
form of business organization.

Lack of Continuity Legally, the sole proprietor is the business. If the owner dies or is
declared legally incompetent, the business essentially ceases to exist. In many cases, however,
the owner's heirs take over the business and continue to operate it, especially if it is a
profitable enterprise.

Limited Ability to Borrow Banks and other lenders are usually unwilling to lend large
sums to sole proprietorships. Only one person the sole proprietor can be held responsible
for repaying such loans, and the assets of most sole proprietors are fairly limited. Moreover,
these assets may already have been used as the basis for personal borrowing (a mortgage loan
or car loan) or for short-term credit from suppliers. Lenders also worry about the lack of
continuity of sole proprietorships: Who will repay a loan if the sole proprietor is
incapacitated? The limited ability to borrow can keep a sole proprietorship from growing. It is

29
the main reason why many business owners change from the sole proprietorship to some other
ownership form when they need relatively large amounts of capital.

Limited Business Skills and Knowledge Managers perform a variety of functions

(including planning, organizing, and controlling) in such areas as finance, marketing, human
resources management, and operations. Often the sole proprietor is also the sole manager in
addition to being a salesperson, buyer, accountant, and, on occasion, janitor.
Even the most experienced business owner is unlikely to have expertise in all these
areas. Consequently, the business can suffer in the areas in which the owner is less
knowledgeable, unless he or she obtains the necessary expertise by hiring assistants or
consultants.
Lack of Opportunity for Employees The sole proprietor may find it hard to attract and
keep competent help. Potential employees may feel that there is no room for advancement in a
firm whose owner assumes all managerial responsibilities. And when those who are hired are
ready to take on added responsibility, they may find that the only way to do so is to quit the
sole proprietorship and either work for a larger firm or start up their own business.

I. VOCABULARY PRACTICE
A) Find in the text the words that are synonyms of:
1. very small 6. to lure
2. lawyer 7. to change from sth to sth
3. proprietor 8. to stop
4. promotion 9. very important, essential
5. stimulus 10. responsibility
B) Match the words on the left with their definitions on the right
1. contract a) the ability to change very quickly in order to suit new conditions
b) money that is lent to sb by a bank or another financial
2. license
organization
3. tax on sth c) a person who helps or supports sb in their work
4. start-up fee d) money that you have saved, especially in a bank
5. flexibility e) an official written agreement between two parties
6. business hours f) money that you pay in order to set up a new business
7. dissolution g) the profit that a company makes
h) an official document that shows that permission has been given to
8. heir do,
own or use sth
9. assistant i) the act of officially ending a business
10. savings j) the hours in a day that a shop or company is open
11. loan k) money that you have to pay to the government
12. earnings l) a person who has the legal right to receive sb’s property and
continue the

30
 work after their death

C) Choose the item that best completes each sentence

1. Most cameroon businesses are
a) corporations
b) partnerships
c) sole proprietorships
2. Unlimited liability means that the owner
a) has unlimited ability to borrow
b) must be liable for his/her company debts
c) cannot be held responsible for his/her company debts
3. All the following are advantages of a sole proprietorship EXCEPT
a) the owner is only answerable to himself/herself
b) there is no requirement to submit profit accounts
c) the possibility to have competent employees
4. If a sum of money was lent to a sole proprietorship, the responsibility to repay the
loan is assumed
a) by the owner himself/herself
b) by the owner’s family members
c) by the owner’s staff
5. The major factor that discourages from starting up a sole proprietorship is
a) limited ability to borrow
b) unlimited liability
c) limited business knowledge
6. Employees don’t want to work for a single owner because
a) they are given too many responsibilities
b) they are not paid as they deserve
c) they don’t have the chance to be promoted.
D. INDIVIDUAL WORK
Be ready to speak on the sole proprietorships in our country and draw a comparison
between partnership business and sole proprietorships.
E) Complete the sentences using a comparative form; the first one has been done
for you
1. It’s too noisy here. Can we go somewhere quiter?
2. This coffee is very strong. I like it a bit ____________
3. The hotel was very cheap. I expected it to be ________________
4. I was surprised how easy it was to get a loan. I thought it would be
_______________
5. You are standing too near the camera. Can you move a bit __________________
away?
F) Use the superlative degree and underline the correct variant

31
1. (large) company in the world is (Royal Dutch Shell, Vodafone, Toyota Motor).
2. (expensive) town to live in is (Yaounde, Douala, Ngaoundere).
3. (tall) building in Cameroon is in (Yaounde, Douala, Ngaoundere).
4. (USA, India, China) has (large) population.
5. (high) waterfall in the world is in (South Africa, USA, Venezuela).

C-PARTNERSHIPS
Learning objectives:
1. Define the word partnership
2. Know different types of partners within a partnership and distinguish
between a general and a limited partner
3. Comprehend the importance of the articles of partnership
4. Be aware of the advantages and disadvantages of a partnership
Study and Learn the Words:
English English equivalents French
to translate to change sth into a different form
a written acknowledgement that a specified article
receipt
or some of money has been received
to pool A supply of resources
Properties that cannot easily be moved usually
real estate
buildings and the ground they are built on
Legal movable goods or property as distinguished
personal estate
from freehold or real property, especially in land
To bring upon oneself or expose oneself to,
to incur debts especially some thing inconvenient, harmful, or
onerous, to become liable or subject to
prospective partner would-be partner
Place in a cabinet, box or folder in a particular
to file
order
Prepare a plan, agreement, or other doucument in
to draw up
detail
secretary of state The head of a major government department
the terms of the
partnership
to list Make a list of
to spell out to explain sth in a clear way
to maintain accounts Ensure that all transactions and accounting records

32
 are in accordance with generally accepted
accounting principles and applicable laws
to extend credit to lend money
concerned (adj) preocupat, interesat
deceased partner dead partner
to agree to accept what smb has decided
to defer to smb
because you respect him/her

Read the following text and do the exercises given after it

The major disadvantages of a sole proprietorship stem from its one-person control and
the limited amount that one person can do in a workday. One way to reduce the effect of these
disadvantages is to have more than one owner. Multiple ownership translates into more time
devoted to managing, more management expertise, and more capital and borrowing ability.
Partnership is an association of two or fifty persons to act as co-owners of a business for
profit. This form of ownership is much less common than the sole proprietorship or the
corporation.

Although there is a legal maximum, most partnerships have only two partners.
(However, most of the largest partnerships in accounting, law, and advertising have many
more than two partners.) Often a partnership represents a pooling of special talents,
particularly in such fields as law, accounting, advertising, real estate, and retailing. Also, a
partnership may result from a sole proprietor taking on a partner for the purpose of obtaining
more capital.

Types of Partners
All partners need not be equal. Some may be fully active in running the business, whereas
others may have a much more limited role.

General Partners A general partner is one who assumes full or shared operational
responsibility of a business. Like sole proprietors, general partners are responsible for
operating the business. They also assume unlimited liability for its debts, including debts that
have been incurred by any other general partner without their knowledge or consent. The law
requires that every partnership have at least one general partner. This is to ensure that the
liabilities of the business are legally assumed by at least one person. General partners are
active in day-to-day business operations, and each partner can enter into contracts on behalf of
all the others. Each partner is taxed on his or her share of the profit in the same way a sole
proprietor is taxed. (The partnership itself pays no income tax.) If one general partner

33
withdraws from the partnership, he or she must give notice to creditors, customers, and
suppliers to avoid future liability.

Limited Partners A limited partner is a person who contributes capital to a business

but is not active in managing it; his or her liability is limited to the amount that he or she has
invested. In return for their investment, limited partners share in the profits of the firm. And
they must ensure that at least one partner is a general partner. The goal of these requirements
is to protect the customers and creditors of the limited partnership.

Nominal partners is a person whose names are used in order to raise the image of the
business and who do not contribute money to form the business. They are usually influential
people in the society. They do not share in the profits.

Quasi-partner is a partner who has retired from the partnership but left his capital in the form
of loan where he receives interest on it annually. He has limited liabilities.

The Partnership Agreement

Some states require that partners draw up articles of partnership and file them with the
secretary of state. Articles of partnership are a written agreement listing and explaining the
terms of the partnership. The articles generally describe each partner's contribution to, share
of, and duties in the business. They may outline each partner's responsibility—who will
maintain the accounts, who will manage sales, and so forth. They may also spell out how
disputes will be settled and how one partner can buy the interests of another.

Advantages of Partnerships
Ease and Low Cost of Formation Like sole proprietorships, partnerships are relatively
easy to form. The legal requirements are often limited to registering the name of the business
and purchasing whatever licenses are needed. It may not even be necessary to consult an
attorney, except in states that require written articles of partnership. However, it is generally a
good idea to get the advice and assistance of an attorney when forming a partnership.
Availability of Capital and Credit Partners can pool their funds so that their business
has more capital than would be available to a sole proprietorship. This additional capital,
coupled with the general partners' unlimited liability, can form the basis for a good credit
rating. Banks and suppliers may be more willing to extend credit or grant sizable loans to
such a partnership than to an individual owner.
This does not mean that partnerships can easily borrow all the money they need. Many
partnerships have found it hard to get long-term financing simply because lenders worry

34
about enterprises that take years to earn a profit. But, in general, partnerships have greater
assets and so stand a better chance of obtaining the loans they need.
Retention of Profits As in a sole proprietorship, all profits belong to the owners of the
partnership. The partners share directly in the financial rewards. Thus they are highly
motivated to do their best to make the firm succeed.
Personal Interest General partners are very much concerned with the operation of the
firm—perhaps even more so than sole proprietors. After all, they are responsible for the
actions of all other general partners, as well as for their own.
Combined Business Skills and Knowledge Partners often have complementary skills. If
one partner is weak in, say, finances, another may be stronger in that area. Moreover, the
ability to discuss important decisions with another concerned individual often takes some of
the pressure off everyone and leads to more effective decision making.
Possible Tax Advantages Like sole proprietors, partners are taxed only on their
individual income from the business.
Disadvantages of Partnerships
Unlimited Liability Each general partner is personally responsible for all debts of the
business, whether or not that particular partner incurred those debts. General partners thus run
the risk of having to use their personal assets to pay creditors. Limited partners, however, risk
only their original investment.
Lack of Continuity Partnerships are terminated in the event of the death, withdrawal, or
legally declared incompetence of any one of the general partners. However, that partner's
ownership share can be purchased by the remaining partners. In other words, the law does not
automatically provide that the business shall continue, but the articles of partnership may do
so. For example, the partnership agreement may permit surviving partners to continue the
business after buying a deceased partner's interest from his or her estate. However, if the
partnership loses an owner whose specific skills cannot be replaced, it is not likely to survive.
Effects of Management Disagreements The division of responsibilities among several
partners means the partners must work together as a team. They must have great trust in each
other. If partners begin to disagree about decisions, policies, or ethics, distrust may cloud the
horizon. Such a mood tends to get worse as time passes – often to the point where it is
impossible to operate the business successfully. To reduce disagreements, a number of issues
can be settled when forming the partnership.
Frozen Investment It is easy to invest money in a partnership, but it is sometimes quite
difficult to get it out. This is the case, for example, when remaining partners are unwilling to

35
buy the share of the business that belongs to the partner who is leaving. To prevent such
difficulties, the procedure for buying out a partner should be included in the articles of
partnership.
In some cases, a partner must find someone outside the firm to buy his or her share. How
easy or difficult it is to find an outsider depends on how successful the business is.

I. VOCABULARY PRACTICE
A) Explain in English the meaning of the following phrases:
1. to incur debts
2. partnerships find it hard to get long-term financing
3. to stand a better chance of doing something
4. to be highly motivated to do one’s best
5. distrust may cloud the horizon
6. to have a good credit rating
7. to have complementary skills
8. frozen investment
B) Find in the text synonymous phrases to the following:
1. to conclude a contract
2. to give big loans
3. to be reluctant to purchase something
4. to inform lenders
5. to leave a partnership
C) In each horizontal group underline the odd word (which does not belong to the
group of synonyms)
1. partner sole proprietor owner master
2. heir successor legatee legator
3. profit income revenue receipt
4. dispute difference discharge disagreement
5. Capital investment fund mortgage
6. to found to establish to form up to put up
7. liable answerable languorous responsible
8. dissolution cancellation disjunction termination
9. extension property estate ownership
10. Expertise explanation experience competence
II. COMPREHENSION
A) Answer the following questions:
1. What is a partnership?
2. What is the legal maximum of co-owners in a partnership?
3. What are the four main types of partners and what is the difference between them?
4. How is each partner taxed?
5. What must the general partner do if he wants to withdraw from a partnership?
6. What are the articles of partnership and what do they describe?

36
7. What are the similarities and the differences between advantages and
disadvantages of a sole proprietorship and partnership?
8. Why is it sometimes difficult to get your money out of business when you want to
withdraw from a partnership?

B) Mark the statements with TRUE or FALSE and correct the false ones
1. A partnership can consist only of limited partners.
2. Partnerships are the least popular form of business ownership.
3. Partnerships are taxed twice.
4. The status of a general partner is equal to the status of a limited partner.
5. A partnership can comprise no more than 4 partners.
6. The share in the profit of a partner depends on the size of his/her capital
investment.
7. The problem sharing in a partnership leads to more effective decision making.
8. If a partnership fails, the debts are paid with the personal assets of both general
and limited partner.
III. FOCUS ON LANGUAGE
The word ACCOUNT
Match the meaning of the words in bold with their definition in the right
1. The consulting company has won 2 new accounts in Singapore a) represents
2. On no account should these products be released before they are
b) on credit
checked.
3. Labour accounts for 45% of the manufacturing costs. c) because of
4. Mrs Baker is our regular customer and she may buy on account. d) for themselves
5. By all accounts, we will benefit greatly if we are going to
expand e) big customers
next year.
6. Agents buy and sell on their own account. f) explain
7. I cannot account for this unexpected decrease in sales. g) consider
8. Our development project has to be adjusted on account of the h) under no
shortage of personnel. circumstances
9. Our solicitor has received a detailed account of all our new
i) report
customers’ business deals.
10. A good manager should take the good performance of his
employees j) people say
into account.

37