Akhir sebuah penantian

Akhir Sebuah Penantian

Seonggok hati yang membawa angan
Semu, ingin kau berikan padaku…
Raut wajah tanpa senyum yang senantiasa
Membuat aku gundah…
Berharap ada kebahagiaan, merupakan mimpi
Yang tak berkesudahan

Bait-bait cinta yang kau tuliskan
Selalu tanpa penghayatan
Membuatku terbelenggu dalam ragu

Adakah mimpi tentang fatamorgana
Akan segera berakhir…
Hingga penantian ini menggores jawaban
Yang pasti

Buat kamu

Buat Kamu

Kamu tau..
Ada yang tiba-tiba menusuk hati ini…
Cerita tentang pagi membuat asa
Ingin menyeruak,menghempaskan
Angan dalam diam…
Mendengar malam bersenandung
Lagu indah,adalah sia-sia
Esok, ketika rona jingga bianglala
Membawa pesan
Aku ingin ada senyum manis
Yang kau persembahkan untukku..

Keinginan

Keinginan

Ada ragu…

Saat kau sadarkan segenggam

Benih kasih yang pernah terlewat

Entah apa yang diinginkan hati

Ini…

Tak ada kata yang terucap

Hanya diam

Dan senandung Lirih

Kalbu yang terdengar,tak berdaya

Sebaris kalimat,Yang masih kumiliki

Cinta putih itu ada

Panda adanya

Harapan semu yang bisa meruntuhkan asa

Yang terpendam

Aku Cuma ingin kau selalu

Ada bersamaku

Selamanya..

Bahasa Inggris Bisnis

Reading

THE BALANCE SHEET

Financial statements are the final product of the accounting process. They provide information on the financial condition of a company. The balance sheet, one type of financial statement, provides a summary of what a company owns and what it owes on one particular day.

Assets represent everything of value that is owned by a business, such as property, equipment, and accounts receivable. On the other hand, liabilities are the debts that a company owes-for example, to suppliers and banks. If liabilities are subtracted from assets (assets-liabilities) the amount remaining is the owners share of a business. This is known as owners’ or stockholders equity.

One key to understanding the accounting transactions of a business is to understand the relationship of its assets, liabilities, and owners’ equity. This is often represented by the fundamental accounting equation: assets equal liabilities plus owners’ equity.

ASSETS = LIABILITIES + OWNERS’ EQUITY

These three factors are expressed in monetary terms and therefore are limited to items that can be given a monetary value. The accounting equation always remains in balance; in other words, one side must equal the other.

The balance sheet expands the accounting equation by providing more informa- tion about the assets, liabilities, and owners’ equity of a company at a specific time (for example, on December 31, 1993). It is made up of two parts. The first part lists the company assets, andmthe second part details liabilities and owners’ equity. Assets are divided into current and fixed assets. Cash, accounts receivable and inventories are all current assets. Property, buildings, and equipment make up the fixed assets of a company. The liabilities section of the balance sheet is often divided into current liabilities
(such as bonds and long-term notes).

The balance sheet provides a financial picture of a company on a particular date, and for this reason it is useful in two important areas. Internally, the balance sheet provides managers with financial information for company decisionmaking. Externally, it gives potential investors data for evaluating the company’s financial position.

Comprehension

A.Answer the following questions about the balance sheet. Questions with asterisks (*) cannot be answered directly from the text.

1.What is the final product of the accounting process?

2.What is a balance sheet?

3.Does the balance sheet provide financial information for a long period of time (for example, January to June 1993) or does it provide information for a specific point in time (for example, on June 30, 1993)?

4.What is the difference between assets and liabilities?

5.How is owners’ or stockholders’ equity determined?

6.How can the relationship between assets, liabilities, and owners’ equity be repre- sented?

7.Does the accounting equation always remain in balance? *Why or why not?

8.How can business use a balance sheet? *As a manager, how would you find a balance sheet useful?

Answer:

1.The final product of the accounting process is the balance sheet.

2.A balance sheet is a final statement that provides a summary of what a company owns and what it owes on one particular day.

3.It provides information for a specific point in time, for example, on Jun 30, 1993.

4.Assets represent everything of value that is owned by a business, liabilities are the debts that is a company owes.

5.Owners’ or stockholders’ equity is determined by subtracting liabilities from assets.

6.It can be represented by the fundamental accounting equation assets equal liabilities plus owners’ equity.

7.Yes, it does. Because one side must equal the other. If not, it must be wrong with the recording.

8. A balance is useful for a business, because it provides a financial picture of a compa- ny on a particular day. It provides managers with financilal information for company decision making.

B.Complete the balance sheet by writing in the correct terms from the list bellow.

assets current liabilities long-term liabilities

liabilities fixed assets current assets

stockholders’ equity

International Manufacturing, Inc
Balance Sheet
December 31, 1993
Assets					Liabilities
Current assets					Current liabilities
Cash		$ 49,400			Accounts payable		$ 30,000
Accounts receivable		1,600			Income texes payable		19,000
Inventories		53,000			Total		$ 49,000
Total		$104,000			Long-term liabilities
Fixed assets					Bonds		$ 20,000
Property		$ 15,000			long-term liabilities		40,000
Buildings		50,000			Total		$ 60,000
Equipment		10,000
Total		$ 75,000			Total liabilities		$109,000
					Stockholders' equity
Total assets		$179,000			Common stock		$ 47,000
					Retained earnings		23,000
					Total		$ 70,000
					Total liabilities and
					stockholders' equity		$179,000

Vocabulary Exercises

A. Write down any term that you did understand in the reading. Find each term in the reading, look at its context, and try to figure out the meaning. Discuss these terms with your classmates.

B. Look at the terms in the left-hand column and find the correct synonyms or definition in the right-hand column. Copy the corresponding letters in the blanks.

1. G property (line 6) a. assets equal liabilities plus owners’ equity

2. D equal (line 12) b. provide information item by item

3. F condition (line 2) c. indicate by words or symbols

4. B detail (line 21) d. have the same value as

5. A accounting equation (line 12) e. a series of transactions, changes, or functi-ons that bring about a particular result

6. H monetary (line 15) f. the existing circumstance

7. E process (line 1) g. anything owned by a person

8. C express (line 15) h. of or pertaining to money

C. Discuss the following questions with a partner. In giving your answers, try to use the italicized terms.

1.What is the difference between accounts receivable and accounts payable?

2.Why are accounts receivable and cash considered current assets while property and equipment are considered fixed assets? What do you think the difference between current and fixed assets?

3.The owners’ equity in a company equals assets minus liabilities. What is meant by owners’ (or stockholders’) equity?

4.If you were a manager, how would you use the balance sheet to evaluate you company’s financial condition?

5.What do you consider your personal assets? Do you have any liabilities? What are they?

Answer:

1.Accounts receivable is assets and accounts payable is liabilities.

2.Because they are easly changed into money.

3.Nett owning.

4.The manager know were the company is financial healthy.

5.Mobile.

Text Analysis

Look at the reading to answer these questions.

1.What does each of the following refer to?

LINES WORDS REFERENTS

1 they financial statement

9 this the owners’ share if a business

11 this the relationship of its assets

15 these three factors assets, liabilities and owners’ equity

2.In line 6, what are property, equipment, and accounts receivable examples of?

Assets

3.In line 7, what do suppliers and banks refer to?

To whom the company has depts..

4.In lines 5-7. two different phrases are used to incorporate example in the reading. What are these phrases?

a. Assets

b. Liabilities

5.Another method of clarification by example is the use of mathematical representations. From the reading, copy examples that use mathematical symbols.

a. The fundamental accounting equation.

b. Assets equal to liabilities plus owners’ equity.

6.In lines 28-31, two uses of the balance sheet are given. What are the key words that show each of these uses is in a different area? What uses does each word introduce?

KEYWORDS USES

Classification

Categories of the balance sheet can be classified to show the relationship between them. Fill in the following blanks based on the information provided in the reading and in Figure 1 (page 79).

Class: Assets Class: Liabilities

Members: Current assets Members: Current liabilities

Fixed assets Long-term liabilities

Class: Current assets Class: Current liabilities

Members: Cash Members: Accounts payable

Accounts receivable Income taxes payable

Inventories

Class: Fixed assets Class: Long-term liabilities

Members: Property Members: Bonds

Buildings Long-term notes

Equipment

Application

Using the information in the reading, answer the following questions. Give reasons to support your answers.

1.Which of the following is not a fixed assets: office equipment, machinery, marketable securities, land, and buildings? Why?

Marketable securities. Because its easy to change into money.

2.Are the following liabilities current or long-term: bank loans payable, accounts payable, mortgage bonds payable, taxes payable, and long-term notes payable? List each under the correct heading.

CURRENT LIABILITIES LONG-TERM LIABILITIES

Accounts payable Bank loans payable

Taxes payable Mortgage bonds payable

Notes payable

Tugas Bahasa Inggris Bisnis

AN ACCOUNTING OVERVIEW

Accounting is frequently called the “language of business” because of its ability to communicate financial information abaout an organization. Various interested parties, such as managers, potential investors, creditors, and the government, depend on a company’s accounting system to help them make informed financial decisions. An affective accounting system, therefore, must include accurate collecting, recording, classifying, summarizing, interpreting, and reporting of information on the financial status of an irganization.

In order to achieve a standardized system, the accounting process follows accounting principles and rules. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial information are used. Incoming money (revenues) and outgoing money (expenditures) are carefully monitored, and transaction are summarized in financial statements, which reflect the major financial activities of an organization.

Two common financial statements are the balance sheet and the income statement. The balance sheet shows the financial position of a company at one point in time, while the income statement shows financial performance of a company over a period of time. Financial statement allow interested parties to compare one organization to another and/or to compare accounting periods within one organization. For example, an investor may compare the most recent income statements of two corporations in order to find out which one would be a better investement.

People who specialize in the field of accounting are known as accountants. In the United States, accountants are usually classified as public, private, or governmental. Public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals. Public accountants may earn the title of CPA(Certified Public Accountant) by fulfilling rigorous requirements. Private accountants work solely for private companies or corporations that hire them to maintain financial records, and governmental accountants work for governmental agencies or bureaus. Both private and governmental accountants are paid on a salary basis, whereas public accountants receive fees for their services.

Through effective application of commonly accepted accounting systems private, public, and govermmental accountants provide accurate and timely financial information that is necessary for organization decision making.

Comprehension

1. Answer the following question about accounting. Question with asterisks cannot be answered directly from the text.
1. why is accounting called the “language of business”?
2. How is a standardized accounting system achieved?
3. What are revenues and expenditures?
4. What do the balance sheet and income statement have in common? How are they different?
5. *How might the information contained in financial statements be useful to managers? *How might creditors use this information?
6. How are accountans classified in the United States?
7. What kinds of services do public accountants provide?

8. What is a CPA? *Do you have a similar type of position in your country? *Explain.
9. *Which type of accounting-public, private, or governmental-appeals to you the most? *Why?
10. *What are some management decisions that might be based on accounting information?

Answer :

1. According is called the “language of business” because of its ability to communicate financial information about on organization.

2. In order to achive a standardized accounting system the accounting process follows accounting principles and rules.

3. Revenues are incoming money and expenditures are outgoing money.

4. The balance sheet and the income statement are two common financial statement. They are different, the first shows the financial position of a company of one point of time, while the second shows the financial performance of a company over a period of time.

5. The information contained in financial statements might be usefull to creditors in help them to find out whether the company will be able to repay the credit on time or not.

6. In United States, accountants are classified as public, private, and governmental.

7. Public accountant provide accounting services such as auditing and tax computation to companies and individuals.

8. A CPA is a Certified Public Accountant. Yes, we had. Formerly faculty of economic graduates of 5 elite universities got ‘Drs….AK’ degree.

9. Personal question

10. In some company financial decision making might be based on accounting information. For example the management want to expands its business to build a bigger factory to introduce new variety of goods.

2. Circle the letter of the answer that best completes each of the sentences below.
1. Accounting information is used by ______to help them make financial decisions.

a. managers

b. potential investors

c. creditors

d. all of the above

2. Regardless of the type of business or the amount of money ivolved :

a. all companies use identical accounting systems

b. balance sheets are more important than income statements

c. common procedures are used in handling financial information

d. no standardized accounting system is employed

3. Business monetary transactions are summarized in :

a. bank books

b. financial statements

c. computers

d. cash registers

4. Public accountants may earn the title of CPA by :

a. becoming governmental accountans

b. paying a fee

c. fulfilling rigorous requirements

d. obtaining a Bachelor of arts degree in accounting

5. Private and governmental accountatnts are paid on a____basis.

a. salary

b. monthly

c. fee

d. weekly

Vacabulary Exercises

A. Subtitute appropriate terms for the italicized words or phrases in the sentences below.

status agencies monitored maintain independently

procedure fee hire rigorous solely

1. Many accounting departments have strict enterance requirements;

only the most qualified applicants are allowed to enter these

programs. rigorous

2. The particular method used to process employee insurance

claims may vary from company to company procedure

3. The stock market is closely watched every day. monitored

4. Rather than expand into foreign lines, the dress shop manager

chose to deal only with domestic fashion designers. solely

5. Although the consultant’s charge for services was high, his

guidance and advice were well worth the money. fee

6. The financial condition of a company is reflected in its financial

statements. status

7. When the business began to expand, a second bookkeeper was

brought in to help keep the books. maintain

8. In the United States there are numerous organizations that

provide services at the local, state, and national levels. agencies

B. Complete the sentences with the noun, verb, and adjective forms provided.

1. Communication/to communicate/communicative

a. Supervisor should strive for two-way communication with their

employees.

b. By using an overhead projector, the guest speaker was able to

communicate his statistical information clearly.

c. Because of the clerk’s highly developed communicative skills, she was

given a position that required her to deal directly with customers

2. Information/informed/informative

a. The owner informed his employees that they would all receive a 5 percent pay increase.

b. Getting Acquainted with Accounting, by John L. Carey, is very informative book.

c. Financial information is essential for organizational decision making.

3. Allowance/allowed/allowable

1. The supervisor lost control of his staff members after he allowed them to override his decisions.
2. When the factory was built 50 years ago, little allowance was made for remodeling and expansion.
3. Althought allowable, smoking was discouraged in the lunch room.

4. Fulfillment/fulfill/fulfilling

1. At times the assembly line worker felt a lack of profesiomal fulfillment
2. When he was promoted to production supervisor, however, his job became much more fulfilling.
3. Before the accountant could became a CPA, she had to fulfill a number of requirements.

5. Standars/has standardized/standard

1. The standard paper size in United States for business letters and memorands is 8,5 x 11 inches.
2. The computer department has standardized its procedures for storting and retrieving data.
3. Nowadays rigorous standards are enforced in the area of food processing and packaging.

C. Fill in the blanks below with the most appropriate terms the list.

parties financial statement reflected standardized allows

whereas interpretations informed communicates rigorous

An income statement is one example of a financial statement, it communicates financial information about a company over a period of time. A standardized format

Is used to present the financial information. This allows interested parties to compare one income statement to another in order to make informed financial decisions. But there is still a great deal of risk involved in financial decision making because the information reflected in an income statement is object to variety of interpretations.

Look at the reading to answer these questions.

What does each of the following refer to?

LINES WORDS REFERENTS

1 its accounting

4 them whereas parties

19 another corporation

21 one organization

Tugas Bahasa inggris Bisnis

AN ACCOUNTING OVERVIEW

AN ACCOUNTING OVERVIEW

Accounting is frequently called the “language of business” because of its ability to communicate financial information abaout an organization. Various interested parties, such as managers, potential investors, creditors, and the government, depend on a company’s accounting system to help them make informed financial decisions. An affective accounting system, therefore, must include accurate collecting, recording, classifying, summarizing, interpreting, and reporting of information on the financial status of an irganization.

In order to achieve a standardized system, the accounting process follows accounting principles and rules. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial information are used. Incoming money (revenues) and outgoing money (expenditures) are carefully monitored, and transaction are summarized in financial statements, which reflect the major financial activities of an organization.

Two common financial statements are the balance sheet and the income statement. The balance sheet shows the financial position of a company at one point in time, while the income statement shows financial performance of a company over a period of time. Financial statement allow interested parties to compare one organization to another and/or to compare accounting periods within one organization. For example, an investor may compare the most recent income statements of two corporations in order to find out which one would be a better investement.

People who specialize in the field of accounting are known as accountants. In the United States, accountants are usually classified as public, private, or governmental. Public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals. Public accountants may earn the title of CPA(Certified Public Accountant) by fulfilling rigorous requirements. Private accountants work solely for private companies or corporations that hire them to maintain financial records, and governmental accountants work for governmental agencies or bureaus. Both private and governmental accountants are paid on a salary basis, whereas public accountants receive fees for their services.

Through effective application of commonly accepted accounting systems private, public, and govermmental accountants provide accurate and timely financial information that is necessary for organization decision making.

Comprehension

1. Answer the following question about accounting. Question with asterisks cannot be answered directly from the text.
1. why is accounting called the “language of business”?
2. How is a standardized accounting system achieved?
3. What are revenues and expenditures?
4. What do the balance sheet and income statement have in common? How are they different?
5. *How might the information contained in financial statements be useful to managers? *How might creditors use this information?
6. How are accountans classified in the United States?
7. What kinds of services do public accountants provide?

8. What is a CPA? *Do you have a similar type of position in your country? *Explain.
9. *Which type of accounting-public, private, or governmental-appeals to you the most? *Why?
10. *What are some management decisions that might be based on accounting information?

Answer :

1. According is called the “language of business” because of its ability to communicate financial information about on organization.

2. In order to achive a standardized accounting system the accounting process follows accounting principles and rules.

3. Revenues are incoming money and expenditures are outgoing money.

4. The balance sheet and the income statement are two common financial statement. They are different, the first shows the financial position of a company of one point of time, while the second shows the financial performance of a company over a period of time.

5. The information contained in financial statements might be usefull to creditors in help them to find out whether the company will be able to repay the credit on time or not.

6. In United States, accountants are classified as public, private, and governmental.

7. Public accountant provide accounting services such as auditing and tax computation to companies and individuals.

8. A CPA is a Certified Public Accountant. Yes, we had. Formerly faculty of economic graduates of 5 elite universities got ‘Drs….AK’ degree.

9. Personal question

10. In some company financial decision making might be based on accounting information. For example the management want to expands its business to build a bigger factory to introduce new variety of goods.

2. Circle the letter of the answer that best completes each of the sentences below.
1. Accounting information is used by ______to help them make financial decisions.

a. managers

b. potential investors

c. creditors

d. all of the above

2. Regardless of the type of business or the amount of money ivolved :

a. all companies use identical accounting systems

b. balance sheets are more important than income statements

c. common procedures are used in handling financial information

d. no standardized accounting system is employed

3. Business monetary transactions are summarized in :

a. bank books

b. financial statements

c. computers

d. cash registers

4. Public accountants may earn the title of CPA by :

a. becoming governmental accountans

b. paying a fee

c. fulfilling rigorous requirements

d. obtaining a Bachelor of arts degree in accounting

5. Private and governmental accountatnts are paid on a____basis.

a. salary

b. monthly

c. fee

d. weekly

Vacabulary Exercises

A. Subtitute appropriate terms for the italicized words or phrases in the sentences below.

status agencies monitored maintain independently

procedure fee hire rigorous solely

1. Many accounting departments have strict enterance requirements;

only the most qualified applicants are allowed to enter these

programs. rigorous

2. The particular method used to process employee insurance

claims may vary from company to company procedure

3. The stock market is closely watched every day. monitored

4. Rather than expand into foreign lines, the dress shop manager

chose to deal only with domestic fashion designers. solely

5. Although the consultant’s charge for services was high, his

guidance and advice were well worth the money. fee

6. The financial condition of a company is reflected in its financial

statements. status

7. When the business began to expand, a second bookkeeper was

brought in to help keep the books. maintain

8. In the United States there are numerous organizations that

provide services at the local, state, and national levels. agencies

B. Complete the sentences with the noun, verb, and adjective forms provided.

1. Communication/to communicate/communicative

a. Supervisor should strive for two-way communication with their

employees.

b. By using an overhead projector, the guest speaker was able to

communicate his statistical information clearly.

c. Because of the clerk’s highly developed communicative skills, she was

given a position that required her to deal directly with customers

2. Information/informed/informative

a. The owner informed his employees that they would all receive a 5 percent pay increase.

b. Getting Acquainted with Accounting, by John L. Carey, is very informative book.

c. Financial information is essential for organizational decision making.

3. Allowance/allowed/allowable

1. The supervisor lost control of his staff members after he allowed them to override his decisions.
2. When the factory was built 50 years ago, little allowance was made for remodeling and expansion.
3. Althought allowable, smoking was discouraged in the lunch room.

4. Fulfillment/fulfill/fulfilling

1. At times the assembly line worker felt a lack of profesiomal fulfillment
2. When he was promoted to production supervisor, however, his job became much more fulfilling.
3. Before the accountant could became a CPA, she had to fulfill a number of requirements.

5. Standars/has standardized/standard

1. The standard paper size in United States for business letters and memorands is 8,5 x 11 inches.
2. The computer department has standardized its procedures for storting and retrieving data.
3. Nowadays rigorous standards are enforced in the area of food processing and packaging.

C. Fill in the blanks below with the most appropriate terms the list.

parties financial statement reflected standardized allows

whereas interpretations informed communicates rigorous

An income statement is one example of a financial statement, it communicates financial information about a company over a period of time. A standardized format

Is used to present the financial information. This allows interested parties to compare one income statement to another in order to make informed financial decisions. But there is still a great deal of risk involved in financial decision making because the information reflected in an income statement is object to variety of interpretations.

Look at the reading to answer these questions.

What does each of the following refer to?

LINES WORDS REFERENTS

1 its accounting

4 them whereas parties

19 another corporation

21 one organization