B1The Last Letter · Chapter 4 · Part 2About 2 min

The Ledger

Listen first. Answer six questions. Then explore the transcript.

01 · Before you listen

A few words to know

Explore the vocabulary
theory
an idea that may explain something
record
written information kept for later use
bank confirmation
a bank’s statement that an action happened
entry
one item written in a record
change
make something different
napkin
a small piece of cloth or paper used during a meal

02 · Listen to the story

Follow the clues.

03 · Check your understanding

What did you discover?

Choose one answer for each question. Submit all six to see your score and unlock the transcript.

1. How long does Fiona agree to meet?

2. What does Fiona ask Emma to bring?

3. Where do Emma and Fiona meet?

4. What are the three stages Fiona explains?

5. What date appears in Calum’s email?

6. What could help explain a changed accounting entry?

04 · Read & review

The transcript

Submit all six answers to unlock the transcript. You can then listen and read together.

The next evening, Fiona replied. She agreed to meet Emma for twenty minutes in a café near the river. Emma could not record the conversation. She could not use Fiona's name in her article without permission.

Fiona added one sentence: Bring dates, not theories.

Emma arrived early and ordered tea. Fiona came in exactly on time. She carried a large bag.

“I remember your old article about Claire Morrison,” Fiona said.

“I remember it too,” Emma replied. “I wrote something I could not prove. I'm sorry.”

Fiona sat down. “Then listen carefully. I worked on some of the trust's accounts. Other people could also use the system. I did not approve every payment.”

Emma asked how the scholarship money was recorded.

“There were three steps,” Fiona explained. “First, the trust offered a scholarship. Second, someone asked the bank to send the money. Third, the bank confirmed the payment.”

Fiona drew three boxes on a paper napkin.

“My daughter says I draw diagrams for everything,” she said. “Even when I explain how to cook an egg.”

Emma smiled. Fiona seemed more relaxed now.

“Can the numbers be different?” Emma asked.

“Yes. A student may receive an offer before the money is sent. But there should be records to explain what happened.”

Emma showed Fiona an email from Calum. She covered his address and other private information.

“The trust wrote this on 19 November 2010,” Emma said. “It says his payment was being processed.”

“Then look for the instruction to the bank,” Fiona replied. “And check if the bank confirmed the payment.”

“Do you remember this payment?”

“No. I remember the system, not every payment.”

“Do you have copies of the records?”

“I didn't say that.”

Emma stopped asking about copies. She wanted Fiona to trust her.

“What if an old record was changed later?” Emma asked.

“There should be a history of changes. It should show who made the change and when. Sometimes people correct honest mistakes.”

When Fiona stood up to leave, she gave Emma one last piece of advice.

“Check the original record for 19 November 2010.”

“Why that day?”

“Because you can check it.”