CARA BELAJAR YANG BAIK

KESULITAN-KESULITAN DALAM BELAJAR :
1. Tidak mampu untuk berkonsentrasi ketika belajar. Tidak bisa berkonsentrasi menyebabkan kita kehilangan banyak waktu.
2. Menumpuknya pelajaran-pelajaran dan tidak mampu untuk membagi waktu.
3. Cara membaca yang lemah dan tidak mengetahui poin-poin penting dari pelajaran yang harus diutamakan.
4. Tidak mampu berkonsentrasi ketika pelajaran berlangsung di dalam kelas.
5. Tidak tersedianya buku pegangan, diktat dan buku catatan.
6. Rasa benci dengan pelajaran dan komunikasi yang buruk dengan dosen.
7. Persepsi dan gambaran yang kita terima dari teman-teman yang mengalami kegagalan, bahwa ada materi yang benar-benar sulit dan kegagalan dalam materi itu dianggap wajar.
8. Pergaulan yang buruk dan teman-teman yang malas belajar.
9. Kondisi kesehatan yang lemah.
10. Perasaan yang resah, problematika keluarga.
11. Rasa takut terhadap ujian.
12. Rasa takut meminta pendapat kepada orang lain.

CARA BELAJAR YANG BAIK DAN EFEKTIF :
1. Hadir dalam jam pelajaran tepat waktu dan tidak pernah absen.
2. Mengetahui tempat yang sesuai untuk belajar.
3. Menata dan menyiapkan buku-buku dengan baik.
4. Memperhatikan kondisi kesehatan.
5. Memperhatikan kondisi kejiwaan dan memperhatikan efek permasalahan yang sedang dihadapi.
6. Jangan sekali-sekali belajar dalam kondisi badan yang lelah.
7. Belajar dengan bertahap dari cara yang santai dan lambat ke cara yang serius teratur dan cepat.

MENGATASI SIFAT LUPA :
1. Jangan belajar saat badan dalam kondisi yang lelah.
2. Banyak mahasiswa yang dalam belajar mengganti mata kuliah secara tidak teratur.
3. Pengulangan materi hafalan disertai evaluasi.
4. Kondisi kejiwaan yang tidak menentu.
5. Konsentrasi dan tanggap.
6. Menggunakan cara dan metode yang tepat.
7. Sikap menelantarkan dan meremehkan pelajaran.

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ACQUISITION OF CAPITAL

A corporation needs capital in order to start up, operate, and expands its business. The process of acquiring this capital is known as financing. A corporation uses two basic types of financing and debt financing. Equity financing refers to funds that are invested by owners of the corporation. Debt financing, on the other hand, refers to funds that borrowed from sources outside the corporation.

Equity financing (obtaining owners funds) can be exemplified by the sale of corporate stock. In this type of transaction, the corporation sells units of ownership known as share of stock. Each share entitles the purchaser to a certain amount of ownership. For example, if someone buys 100 shares of stock from Ford Motor Company, that person has purchased 100 shares worth of Ford’s resources, materials, plants, production, and profits. The person who purchases shares of stock is known as a stockholder or shareholder.

All corporations, regardless of their size, receive their starting capital from issuing and selling shares of stock. The initial sales involve some risk on the part of the buyers because the corporation has no record of performance. If the corporation is successful, the stockholder may profit through increased valuation of the shares of stock, as well as by receiving dividends. Dividends are proportional amounts of profit usually paid quarterly to stockholders. However, if the corporation is not successful, the stockholder may take a severe loss on the initial stock investment.

Often equity financing does not provide the corporation with enough capital and it must turn to debt financing, or borrowing funds. One example of debt financing is the sale of corporate bonds. In this type of agreement, the corporation borrows money from an investor in return for a bond. The bond has a maturity date, a deadline when the corporation must repay all of the money it has borrowed. The corporation must also make periodic interest payments to the bondholder during the time the money is borrowed. If these obligations are not met, the corporation can be forced to sell its assets in order to make payments to the bondholders.

All businesses need financial support. Equity financing (as in the sale of stock) and debt financing (as in the sale of bonds) provide important means by which a corporation may obtain its capital.

Terjemahan :
PENGUASAAN MODAL

Sebuah perusahaan membutuhkan modal untuk memulai, menjalankan, dan mengembangkan bisnisnya. Proses penguasaan modal ini dikenal sebagai perolehan dana. Perusahaan menggunakan 2 tipe dasar perolehan dana : perolehan dari dana sendiri dan perolehan dana dari berhutang. Perolehan dari dana sendiri maksudnya dana diinvestasikan oleh pmilik perusahaan. Perolehan dana dari berhutang, sebaliknya, maksudnya dana pinjaman dari sumber diluar perusahaan.

Perolehan dari dana sendiri (perolehan dana dari pemilik) dapat diberikan contoh dengan menjual saham perusahaan. Pada jenis ini, perusahaan menjual unit-unit kepemilikan yang disebut saham. Setiap bagian memberi hak kepada pemilik untuk sejumlah tertentu kepemilikan. Sebagai contoh, jika seseorang membeli 100 bagian saham dari ford motor company bahwa seseorang membeli 100 bagian nilai kekayaan ford, lahan, pabrik, produksi dan keuntungan. Seseorang yang membeli saham disebut sebagi pemegang saham.

Semua perusahaan, tidak pandang besar kecilnya, menerima modal awal mereka dari pengeluaran dan penjualan saham. Penjualan permulaan melibatkan beberapa resiko bagian dari pembeli karena perusahaan tidak mempunyai catatan kinerja. Jika perusahaan sukses, pemegang saham dapat memperoleh keuntungan yang proporsional, biasanya dibayar 3 bulan kepada pemegang saham. Bagaimanapun, jika perusahaan tidak sukses, pemegang saham dapat mengalami kerugian besar dari penerima investasi.

Seringkali perolehan dari dana sendiri tidak disediakan perusahaan dengan cukup modal dan perusahaan harus beralih ke perolehan dana dari berhutang, atau meminjam dana. Satu contoh dari perolehan dana dari berhutang adalah menjual saham surat tanda berhutang, ini adalah jenis perjanjian, perusahaan meminjam uang dari seorang investor sebagai pengganti sebuah surat tanda berhutang mempunyai tanggal jatuh tempo, batas akhir ketika perusahaan harus membayar kembali semua uang yang dipinjam. Perusahaan harus juga melakukan pembayaran bunga berkala ke pemegang surat tanda berhutang selama waktu uang itu di pinjam. Jika kewajiban ini tidak terpenuhi, perusahaan dapat dipaksa untuk menjual asset untuk membayar kepada pemegang surat tanda berhutang.

Semua usaha membutuhkan dukungan dana. Perolehan dari dana sendiri (seperti menjual saham) dan perolehan dana dari berhutang (seperti menjual surat tanda berhutang) memberikan jalan yang penting dengan mana sebuah perusahaan mungkin mendapatkan modal itu.

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SI PINTAR LUMBA-LUMBA

Lumba-lumba adalah makhluk laut paling cerdas. Mereka ramah dan suka menolong. Mereka memahami perintah dengan baik dan tahu cara mematuhinya. Tubuh mereka diciptakan dengan bentuk yang sungguh menakjubkan.
Kita selalu melihat lumba-lumba di permukaan air. Tapi mereka menghabiskan sebagian besar waktunya di kedalaman lautan. Bahkan lumba-lumba mampu melihat lebih baik dalam gelapnya lautan, dari pada kemampuan kita melihat dalam terangnya cahaya.
Allah menciptakan lumba-lumba dengan sistemnya yang lengkap dan sempurna yang memungkinkan mereka menemukan arah dengan merasakan getaran suara. Para ilmuwan menamakan sistem ini “ekolokasi”.
Lumba-lumba bernafas melalui lubang yang ada di atas kepalanya. Tepat di bawah lubang ini, terdapat kantung-kantung kecil berisi udara. Dengan mengalirkan udara melalui kantung-kantung ini, mereka menghasilkan suara bernada tinggi. Kemudian, suara ekolokasi ini dipancarkan ke arah sekitarnya secara terputus-putus. Suara lumba-lumba segera memantul kembali bila membentur benda apa pun. Lumba-lumba mendengarkan seksama pantulan suara ini. Gelombang suara ini ditangkap di bagian rahang bawahnya yang disebut “jendela akustik”. Dari sini, informasi suara diteruskan ke telinga bagian tengah, dan akhirnya ke otak untuk diterjemahkan. Pantulan suara dari sekeliling memberi lumba-lumba informasi rinci tentang jarak benda-benda dari mereka, berikut ukuran dan pergerakannya. Berkat perangkat ini, lumba-lumba dapat memindai wilayah yang luas; bahkan memetakan samudra. Inilah sistem sonar sempurna yang dengannya lumba-lumba memindai dasar laut layaknya alat pemindai elektronik.
Sistem sonar frekuensi tinggi ini juga digunakan lumba-lumba untuk mencari makan. Mereka mengarahkan gelombang suara kuat pada sekelompok ikan. Dengan cara ini, mereka membuyarkan kawanan ikan dan dengan mudah menangkapnya. Ikan dilumpuhkan dengan senjata ini, dan turut menjadi mangsa mudah bagi burung-burung laut.
Lumba-lumba juga menggunakan sistem sonar untuk berkomunikasi secara mengagumkan. Mereka mampu saling berkirim pesan meski terpisahkan oleh jarak lebih dari 220 km. Lumba-lumba paling sering berkomunikasi secara menakjubkan ini untuk menemukan pasangan dan untuk saling mengingatkan akan bahaya.
Lumba-lumba telah menggunakan teknologi jutaan tahun lebih awal dibandingkan manusia yang baru menemukannya di abad ke-20. mustahil seekor binatang mampu memiliki sistem sedemikian menakjubkan atas kehendaknya sendiri. Sistem tak tertandingi pada lumba-lumba adalah bukti bahwa Allah telah menciptakan mereka.

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Semut penganyam

          Makhluk hidup yang bernama SEMUT adalah makhluk kecil yang selalu berkelompok, semut hidup dalam koloni yang beranggotakan ratusan ribu bahkan jutaan individu. Setiap semut dalam koloni menjalankan kewajiban masing-masing dengan sebaik-baiknya. Tak satu pun meributkan jabatan ataupun tugas mereka. Untuk tujuan ini, tiap-tiap mereka rela mengorbankan nyawa bila perlu. Kerjasama, keakraban, dan rasa berbagi mereka sangatlah besar. Sebagaimana kita lihat, setetes air pun dinikmati bersama. Makanan dikumpulkan dan disimpan di dalam sarang untuk dibagi dan dinikmati bersama. Tak satu pun yang terlantar.

          Dengan panjang hanya 6 milimeter, semut penganyam membangun sarangnya sendiri. Pembangunan sarang terlaksana berkat kerjasama menakjubkan. Bahan baku utama pembuatan sarang adalah dedaunan. Tahap pertama adalah mengumpulkan semua dedaunan yang akan disatukan, semut penganyam bergandengan satu sama lain seperti membentuk rantai yang seakan hidup.
          Kemudian mereka menarik ujung daun lainnya kearah mereka. Disinilah mereka menggunakan teknik yang sungguh menakjubkan. Semut pekerja ini sedang mengusung larva, yakni saudaranya yang belum menetas. Ia meletakkannya persis ditempat dimana dedaunan akan saling disatukan. Larva tersebut akan langsung mengeluarkan benang yang lengket. Semut pekerja mengoleskan benang perekat ini di antara dedaunan dan menyatukannya.
          Semut dewasa tidak mampu menghasilkan benang perekat semacam ini. Hasilnya, larva tidak mampu melanjutkan perkembangannya menjadi semut dewasa normal. Namun pengorbanan tersebut bukan tanpa balas budi. Para semut pekerja akan merawatnya di sarang hingga akhir hayatnya.
          Merekatkan dedaunan memerlukan kerjasama yang besar. Karenanya, sejumlah semut bekerja dari dalam sementara yang lain dari luar. Ini memungkinkan dedaunan dapat direkatkan sekuat mungkin.
          Makhluk kecil ini tak mampu berfikir, tiada pula pemimpin yang menyuruh mereka mengerjakan pekerjaan mereka, namun mereka bekerja untuk satu tujuan yang sama dalam sebuah rancangan teramat cerdas. Ini menunjukkan adanya suatu kehendak yang mengarahkan dan berkuasa mengatur mereka yaitu yang Maha Pencipta.

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Tugas Bahasa Inggris Bisnis 1 (Part 3)

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

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Tugas Sistem Informasi Manajemen

Pertanyaan :
1. Pada titik mana dalam SLC(system life cycle) manajer memiliki kesempatan untuk membuat keputusan teruskan atau hentikan?

Jawab :
Pertama pada tahap perencanaan manajer membuat keputusan untuk menerima atau menolak proyek penelitian, kedua pada tahapan analisa dalam SLC, manajer akan membuat keputusan apakah proyek penelitian yang diusulkan diterima atau ditolak oleh manajer tersebut, apabila proyek penelitian sudah efsien dalam mencapai tujuan system tersebut, maka manajer akan memutuskan untuk melanjukan ketahap berikutnya (tahap perancangan), jika proyek tidak sesuai yang diharapkan maka manajer berhak memutuskan untuk tidak melanjutkannya, ketiga tahap perancangan manajer membuat keputusan untuk Menyetujui / menolak penerapan system. Keempat tahap penerapan manajer membuat keputusan untuk Menyetujui / Menolak Penggantian Sistem Baru. Kelima tahap penggunaan membuat keputusan untuk Menyetujui / menolak rekayasa ulang system.

Pertanyaan :
2.Jelaskan bahwa hubungan antara tujuan sistem kriteria kinerja !

Jawab:
Jadi hubungannya antara tujuan sistem dan kriteria kinerja adalah bahwa dalam tahap perencanaan tujuan dari system yang akan dibuat ditentukan terlebih dahulu, setelah itu dalam tahap analisis barulah menentukan kriteria kinerja seperti apa yang cocok untuk system yang akan dibuat. Kesimpulannya adalah hubungan antara tujuan system dan kriteria kinerja saling bergantung satu sama lain, karena jika tujuan system ditentukan tanpa adanya suatu krieria kinerja, tujuan tersebut tidak akan tercapai dengan efisien, begitupun sebaliknya kriteria kinerja tidak dapat ditentukan bila tidak ada tujuan system.

Nama : Nyak Meta Rahmawati
NPM : 31107284
Matkul : Sistem Informasi Manajemen

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TUGAS BAHASA INGGRIS BISNIS 1 (PART 2)

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 organization.

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

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GLI AZZURRI : TIMNAS ITALIA


Julukan bagi tim nasional Italia. Untuk timnas junior, julukannya Gli Azzurrini. Salah satu tim nasional yang paling disegani di seantero jagat sepak bola karena memiliki liga terketat dan pemain-pemain bintang dengan kemampuan luar biasa. Jika diterjemahkan ke dalam bahasa Indonesia, "Azzurri" berarti "biru" sesuai dengan warna kostum tim. Pertanyaannya, dari manakah warna biru itu berasal? Bukan dari bendera. Tidak ada unsur biru dibendera. Bendera Italia berwana merah, putih, hijau.

Menurut sejarah, warna itu berasal dari warna kebanggaan Savoia-keluarga yang menguasai Italia antara 1861-1964. Meski keluarga Savoia telah runtuh dan Italia menjadi negara republik, warna biru tetap dipertahankan jadi warna kebesaran tim nasional Italia hingga saat ini.

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KIB Jilid 2 : Proporsi atau Profesional?

Presiden Indonesia periode 2009-2014 telah dilantik, Bapak SBY kembali terpilih setelah 5 tahun yang lalu telah "mencicipi" bangku presiden, sekarang ditemani oleh Bapak Boediono seorang mantan Gubernur BI. Beberapa hari yang lalu masyarakat akhirnya menyaksikan siapa-siapa saja yang disebutkan Pak SBY dalam pengumuman kursi menteri.


Seperti kita ketahui semua partai yang tadinya bersebrangan dengan Partainya Pak SBY kini berbalik haluan menjadi mendukung. Apa karena ingin "mendapatkan hati" karena setelah ini Pak SBY tidak mungkin akan jadi Presiden periode berikutnya? Kejadian ini terbukti saat terpilihnya Pak Taufik Kiemas sebagai ketua MPR, kesannya seperti "diberi jatah". Inilah yang ditakutkan akan terjadi oleh masyarakat, yaitu "Orde Baru jilid 2" karena semua partai mendukung pemerintah, tidak ada yang mau jadi oposisi.

Kursi Menteri diisi oleh beberapa wajah-wajah baru dan beberapa orang yang masih jadi kepercayaannya Pak SBY. Seperti halnya Pak Tifatul Sembiring yang dijadikan Menkominfo, kepasitasnya diragukan tapi semoga memuaskan, Pak Hatta Rajasa "dinaikan" posisinya dari Mensesneg menjadi Menkokesra menggantikan Abu Rizal Bakrie. Hatta Rajasa juga sempat diragukan karena menteri sebelumnya seorang pengusaha, jadi lebih paham tentang perekonomian.

Yang sempat menjadi kontroversi adalah terpilihnya Ibu Endang Rahayu Sedyaningsih menjadi Menteri Kesehatan menggantikan Ibu Siti Fadilah S. Ibu Endang sempat kepergok oleh Bu Siti membawa sampel virus H5N1 sehingga terkena sangsi oleh Bu Siti. Dan terdengar kabar burung, terpilihnya Ibu Endang karena dari rekomendasi Amerika Serikat terhadap SBY.

Bagi Saya pribadi, terpilihnya Menteri-Menteri yang baru semoga memberi harapan baru yang lebih baik untuk Indonesia. Ini hanya sekedar tulisan biasa saja, mohon diralat bila ada kesalahan....

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TUGAS BAHASA INGGRIS BISNIS


MULTINATIONAL CORPORATIONS

A company often becomes involved in international trade by exchanging goods or services with another country-importing raw materials it may need for production or exporting finished products to a foreign market. Establishing these trade relationships is the first step in the development of a multinational business. At this stage, however the corporation’s emphasis is still on the domestic market. As trade expands, the corporation’s dealing with companies or people outside the “home country” of that corporation increase.

The corporation then begins to view the whole world as a base for production and marketing operations. The next step in the development of a multinational business is focusing on the world market. The company may establish a foreign assembly plant, engage in contract manufacturing, or build a foreign manufacturing company or subsidiary. Therefore, a multinational corporation is a company that is primarily based in one country and has production and marketing activities in foreign countries.

Since World War II, multinational corporations have grown rapidly. The names and products of many of the multinational have become well-known in the world marketplace: International Business Machines (IBM), Royal Dutch Shell, Panasonic, Coca-Cola, and Volkwagen. Coca-Cola, for example, now has operations in more then 180 countries.

A multinational corporation operates in a complex business environment. Cultural, social, economic, political, and technological system vary from country to country. In order to operate successfully, a multinational company needs a basic understanding and appreciation of the foreign business environment.

Comprehension

A. Answer the following questions about multinationals. Questions with asteris (*) cannot be answered directly from the text.

1. What is the first step in the development of a multinational business?

2. Where is the comapany’s emphasis when it is simply trading with other countries?

3. What market does a multinational corporation focus on?

4. A company may establish its manufacturing operations in foreign countries? What are three forms that these operations may take?

5. What is a multinational corporation?

6 When have multinationals grown rapidly? *Why do you think they have experienced this period of rapid growth?

7. *What are some products that are produced by the following multinational corporations: IBM, Coca-Cola, Panasonic, Shell, and Volkswagen?

8. *Why does a multinational corporation operate in a more complex business environment than a domestic company?

9. *What are some of the social and political factors that can vary from country to country?

10. Why does a multinational corporation need a basic understanding of foreign business environments? *How can a multinational gain this understanding?

Answer:

1. The first step (it) is establishing the trade relationship with another country.

2. The companies emphasis (it) is still on the domestic market.

3. A multinational corporation (it) focuses on the world market.

4. The three forms (they) are: It may establish a foreign assembly plant, engage in contract manufacturing, and build a foreign manufacturing company or a subsidiary.

5. A multinational corporation (it) is a company that is primary based in one country and has production and marketing activities in foreign countries.

6. Multinationals (they) have grown rapidly since World War II. Because during the war many countries knew what recurces are scarce or abundant in other countries.

7. IBM: International Business Machines, Royal Dutch Shell oil, Panasonic electronic, Coca-Cola softdrink, Volkswagen automobiles.

8. Because a multinational corporation focuses on the world market, and each country has its own system: culturally, economically, politically and technologically. Where as a domestic company only operates in one country which its system its already familiar.

9. Socially: In Japan life time employment system is applied, where as in Indonesia contract system employment is used.
Politically: Thailand is monarchism, Indonesia is democratic.

10. In order to operate successfully. This understanding can be gained through market research.

B. Determine which of the following statement are true and which are false. Then put T

or F in the blanks. Rewrite false statements to make them true.

1. T Multinaltional corporations have grown rapidly since 1945.

2. F Any company engaged in international trade is a multinational business.

3. T In order to operate successfully, a multinational company needs to be aware of national and international business environments

4. F A multinational corporation focuses on its “home country,” or domestic market.

5. F A multinational company does not establish factories in foreign countries.

Vocabulary Exercises

A.Write down any terms that you did not 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 colomn and find the correct synonyms or definitions in the right-hand colomn. Copy the corresponding letters in the blanks.

1. j corporation (line 5) a. chiefly; principally

2. e expand (line 6) b. function in; work in

3. g view (line 8) c. change

4. i stage (line 5) d. a company having more than half of its stock owned by another company

5. a primarily (line 13) e. increase the dimensions of

6. h base (line 8) f. growth; expansion

7. c vary (line 21) g. see; look at

8. d subsidiary (line 21) h. foundation

9. b operate in (line 20) i. a step in development

10.f development (line 4) j. a type of business organization formed by an association of stockholders

C.Fill in the blanks in the following paragraph with the most appropriate terms form the list.

base operate in appreciation of expands

vary corporation development subsidiary

staged involved in view relationship

During the development of a corporation, the organizational structure may vary over time and pass through a number of stages . As the corporation grows, it expands its operations. It might become involved in setting up a subsidiary . Although the corporation still has a primary or “home base ,” establishment of a subsidiary allow the company to enter into new relationship with a view toward increasing its production and marketing capabilities.

Text Analysis

Look at the reading to answer these questions.

1.What does each of the following refer to?

LINES WORDS REFERENTS

2 it a company

5 this stage first step

17 IBM International Business Machine

2.Match the connective words or phrases with the appropriate functions.

c however (line 5) a. summarizing

d then (line 8) b. illustrating

a therefore (line 12) c. contrasting

b for example (line 18) d. sequencing information

3.Summarize the two general steps in the development of a multinational corporation.

a. establishing these trade relationship. (line 3-5)

b. focusing on the world market. (line 8-10)

4.Sometimes the definition of a term takes this form:

a controls the

A restrictive trade law → is → law → that → number of goods

imported or exported

that

term being defined → verb to be → class→ which → definition

This type of definition is known as a formal definition. In a formal definition the term or word being defined occurs first. It is followed by the verb to be (usually is ar are). Next the class states the general group that the term belongs to:

TERMS CLASSES

multinational corporation company

typewriter business machine

absolute advantage theory of specialization

After the class, either that or which is used. Finally, the definition itself includes information distinguishing this term other members of its class.

Write formal definitions for multinational corporation (page 56), corporation (page 57), and subsidiary (page 57).

a. A multinational corporation is a company that is primatily based in one country and has production and marketing activities in foreign countries.

b.

c.

5.Formal definitions may be shortened to a more general form, which includes less information. This is often called a semiformal definition. The class, that or which, and the verb to be are omitted.

A restrictive trade law → controls → the number of goods imported or exported

Term being defined → verb → definition

Change the formal definition from the previous exercise into semiformal definitions.

a. A multinational corporation is primatily based in one country and has production and marketing activities in foreign countries.

b.

c.

TENSES

Pr – Present; Ps-Past; S-Simple; C-Continuous; F-Future; Pf-Perfect

1. Pr.S - He writes many letters everyday. (habitual action)

2. Ps.S - He wrote m.1 yesterday. (occurred in the past)

3. Pr.C - It is writing m.1 now. (is occurring right now)

4. Ps.C - He was writing m.1 when it rained yesterday. (two actions in the past).

5. Pr.F - He will write m.1 tomorrow. (will happen in the future).

6. Ps.F - He would write m.1 yesterday, but he didn’t have time.

7. Pr.Pf - He has written m.1 already (has just happened now).

8. Ps.Pf - He had written m.1 when it rained yesterday. (two actions in the past)

9. Pr.Fc - He will be writing m.1 when you visit him tomorrow. (in the future)

10.Ps.Fc - He would be writing m.1 when you visited him yesterday. (in the past)

11.Pr.FPf - He will have written m.1 when you come tomorrow (in the future)

12.Ps.FPf - He would have written m.1 when you come yesterday. (in the past)

13.Pr.Pfc - He has been writing m.1 for two days until now. (continuosly from past until now).

14.Ps.Pfc - He had been writing m.1 for two days until yesterday (continuosly from past to past)

15.Pr.Fpf.C - He will have been writing m.1 for two days will tomorrow. (until in the future)

16.Pr.F.Pfc - He would have been writing m.1 for two days until yesterday. (until in
the past)

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TUGAS PENGAMATAN ANALISIS SISTEM INFORMASI VIDEO EZY


Tentang VIDEO EZY

    VIDEO EZY adalah rental vcd/dvd yang tersebar di seluruh wilayah indonesia. Kami mendatanginya untuk melakukan observasi. Demikian hasil wawancara kami dengan penjaga rental tersebut :
Waktu operasi            : Setiap hari pukul 11.00 – 21.00 (termasuk hari libur)
Lokasi rental              : Jl. Akses UI (depan kampus H Universitas Gunadarma)
Penjaga rental            : Azis

Ketentuan Penyewaan    :
*bebas  biaya keanggotaan
*bebas biaya administrasi
*bebas biaya jaminan
*untuk menjadi anggota harus melampirkan fotocopy identitas

Harga sewa            :
*new release = Rp 5000,- /malam
*recent release = Rp 5000,- /3 malam
*catalog = Rp 5000,- /7 malam

Jenis – jenis film        :
                  *action        *new release
                  *thriller        *children
                  *drama        *recommended
                  *comedi        *indonesia


ANALISA SISTEM INFORMASI  VIDEO EZY
PROSEDUR PENYEWAAN :

    Penyewa harus membuat kartu membership untuk dapat menyewa dvd/vcd. Caranya adalah membawa fotocopy identitas diri ke outlet rental VIDEO EZY untuk mendaftarkan diri.
    Untuk mendaftarkan diri menjadi member, calon penyewa tidak ditarik biaya oleh rental VIDEO EZY. Setelah terdaftar menjadi member, penyewa dapat langsung menyewa dvd/vcd di rental VIDEO EZY.
PERSONIL :
•    Penjaga rental
•    Security
•    Penyewa
•    Pemilik rental
•    Distributor dvd/vcd

PERALATAN :
•    Komputer          
•    Printer
•     DVD Player
•    Poster
•    Rak Penyimpanan
•    Telepon / Fax

SISTEM KOMPUTER
    Memakai software aplikasi rahasia berlisensi dari sebuah perusahaan komputer dari Australia.

                    



Diagram Alur Untuk Pelaporan Penyewaan



      Pihak toko mengirimkan permintaan dari produsen DVD, lalu Produsen mengirimkan DVD yang diminta lewat Distributor. Setelah itu, pihak toko menyimpan digudang dengan prosedur tertentu, DVD yang baru dipajang di “New Release”. Member lalu meminjam sesuai keinginan dan kategori.

    Dengan ketentuan tertentu, Pelanggan mengembalikan DVD yang dipinjam dalam waktu tertentu. Lalu, hasil pendapatan dari pinjaman tersebut dicatat oleh bagian keuangan bisa dalam harian, mingguan, ataupun bulanan. Lalu diserahkan keatasan / Manajer.

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End User Computing (Tugas Kuliah)

End-user computing adalah pengembangan seluruh atau sebagian sistem berbasis komputer oleh para pemakai. End user ini sinonim dari pemakai dan dia akan menggunakan produk akhir sistem berbasis komputer.

End User Computing sebagai Masalah Strategis
Tidak semua orang yang ikut serta dalam EUC mempunyai tingkat pengetahuan yang sama tentang komputer. Para pemakai akhir dapat dikelompokkan menjadi empat golongan berdasarkan kemampuan:
• Pemakai Akhir Tingkat Menu (menu-level end user)
Tidak mampu menciptakan perangkat lunak sendiri, tetapi dapat berkomunikasi dengan perangkat lunak jadi dengan menggunakan menu-menu seperti yang ditampilkan oleh perangkat lunakberbasis Windos dan Mac
• Pemakai Akhir Tingkat Perintah (command level end user)
Dapat menggunakan bahasa perintah untuk melaksanakan operasi aritmetika dan logika pada data.
• Pemakai Akhir Tingkat Programmer (end user programmer)
Dapat menggunakan bahasa pemrograman seperti C++ dan mampu mengembangkan program-program yang disesuaikan dengan kebutuhan mereka sendiri.
• Personil Pendukung Fungsional (fungsional support personnel)
Merupakan spesialis informasi, tetapi mereka berdedikasi pada area pemakai tertentu dan melapor pada manajer fungsional mereka.

Jenis Aplikasi Pemakai Akhir
Sebagian besar aplikasi end-user terbatas pada:
- Sistem pendukung keputusan (DSS) yang relatif mudah
- Aplikasi virtual office yang memenuhi kebutuhan perseorangan.
Selebihnya adalah tanggung jawab spesialis informasi untuk bekerja sama dengan pemakai dalam mengembangkan:
- Aplikasi SIM dan SIA
- DSS yang rumit
- Virtual office yang memenuhi kebutuhan organisasi
- Sistem berbasis pengetahuan

Manfaat End User Computing
EUC memberi manfaat bagi perusahaan dalam dua cara utama:
a. Menyeimbangkan Kemampuan dan Tantangan
Pemindahan beban kerja dari pengembangan system ke area pemakai membebaskan para spesialis untuk berkonsentrasi pada system yang rumit dan berlingkup organisasi, sehingga mereka dapat bekerja lebih baik pada area bidang tersebut. Para spesialis informasi juga dapat mencurahkan lebih banyak waktu untuk memelihara system yang ada.
b. Mengurangi Kesenjangan Komunikasi
Kesulitan komunikasi antara pemakai dan para spesialis informasi telah mengganggu pengembangan system sejak masa awal adanya komputer. Pemakai memahami bidang permasalahan dengan lebih baik, sebaliknya, spesialis adalah pakar teknologi tetapi tidak menguasai bidang permasalahan. Dengan membiarkan pemakai mengembangkan aplikasi mereka sendiri, tidak ada kesenjangan komunikasi karena tidak diperlukan komunikasi.

Resiko End User Computing
Ketika para pemakai menegmbangkan system mereka sendiri, perusahaan dihadapkan pada sejumlah resiko, yakni:
a. Sistem yang buruk sasarannya
b. System yang buruk rancangan dan dokumentasinya
c. Penggunaan Sumber daya Informasi yang tidak efisien
d. Hilangnya integritas data
e. Hilangnya keamanan
f. Hilangnya pengendalian

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MLM Backlink Power

Siapa yang meragukan kedahsyatan faktor kali? Siapa yang mengira MLM (Multi Level Marketing) hanya di dunia offline / Diluar Internet ? Kini penyebaran produk dengan pemasaran sistem Multi Level Marketing bisa diterapkan di internet. fikir Saya ingin mencoba mengajak anda semua untuk memanfaatkan kedahsyatan faktor kali dan kecepatan penyebaran MLM dalam bentuk petukaran BACKLINK
Ikuti cara-cara mainnya :
a. Copy-paste Isi Posting ini ke blog anda
b. Copy-paste link-link dibawah ini :


1. Detik
2. Okezone
3. Facebook
4. Friendster
5. Google
6. Bisnis Online
7. dimas0883 blogspot
8. pras2009
9. OghayZ
10. Metha

c. Hapus Link yang no 1, dan ketik link punya kamu di no. 10, sehingga :
- Nomor 1 Hilang, nomor 2 jadi nomor 1.
- Nomor 3 jadi nomor 2, dan nomor 4 jadi nomor 3, begitu seterusnya.
d. Promosikan artikel ini dan ajak 5 orang saja untuk mengikuti backlink ini, sehingga akan terbentuk :


Ketika posisi anda 10, jumlah backlink = 1
Posisi 9, jml backlink = 1 x 5 = 5
Posisi 8, jml backlink = 5 x 5 = 25
Posisi 7, jml backlink = 25 x 5 = 125
Posisi 6, jml backlink = 125 x 5 = 625
Posisi 5, jml backlink = 625 x 5 = 3,125
Posisi 4, jml backlink = 13,125 x 5 = 5,625
Posisi 3, jml backlink = 5,625 x 5 = 78,125
Posisi 2, jml backlink = 78,125 x 5 = 390,625
Posisi 1, jml backlink = 390,625 x 5 = 1,953,125


Dari sisi SEO anda sudah mendapatkan 1,953,125 backlink dan efek sampingnya jika pengunjung web para downline anda mengklik link itu, anda juga mendapatkan traffik tambahan.
Selamat mencoba.. dan mari kita lihat bagaimana efeknya, s'moga bermanfaat!


Silahkan Copy-Paste logo di bawah ini untuk dikampanyekan sebagai Backlik para blogger

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