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.
Minggu, 27 Desember 2009
Minggu, 06 Desember 2009
Mengenal Tentang Autis
Kata ‘autisme’ berasal dari bahasa Yunani “autos”, yang berarti diri sendiri. Hal ini merujuk kebiasaan anak dengan autisme yang seakan-akan hidup dalam dunianya sendiri, meski di tengah keramaian sekalipun. Lembaga sensus Amerika pada tahun 2004 melaporkan bahwa terdapat 475.000 dengan cirri autisme.
Gejala autisme sudah dapat diketahui sejak usia beberapa setelah kelahirannya. Istilahnya autis infatil atau Kanner. Para ahli menempatkan Autis ini sebagai spektrum paling berat. Sedangkan pada autisme dengan spektrum ringan sering disebut Autistic Spectrum Disorder(ASD) atau biasa pula disebut autisma atypical(tidak khas), asperger atau semantic-pragmatic disorder.
Pada autis infatil akan membuat sang ibu sangat sedih sebab saat disusui tubuh sang bayi akan kaku, meski mampu mengisap air susu ia tak menatap ibunya. Begitu pula saat direbahkan dalam posisi terlentang bayi dengan autis infatil akan diam saja sedangkan pada bayi normal ia akan spontan tersenyum. Setelah usia 2-3 bulan bayi dengan autis infatil tak akan merespon jika diajak jalan-jalan atau bercakap-cakap. Tangisannya pun tak jelas disebabkan oleh lapar, rasa takut, haus dll. Matanya akan terlihat kosong dan tak tertarik dengan sekilingnya. Kalau pun tertarik pada satu objek, maka akan terus menerus lekat dan menginginkannya. ASD mampu berbicara namun tidak bisa berkomunikasi dengan orang lain atau tak mampu menyusun kata.
Dalam bukunya Bernard Rimland(19640 dipaparkan mengenai adanya gangguan susunan saraf pusat pada anak-anak dengan autisme yaitu pada sirkuit batang otak-selebrum, sistem limbik, dan sirkuit korteks serebri yang berbeda dengan orang-orang pada umumnya. Keadaan itulah yang menyebabkan adanya gangguan perkembangan kognitif, bahasa, emosi, dan interaksi sosial pada anak dengan autisme.
Perilaku anak-anak autis cenderung punya karakter hiperaktif, kurang fokus terhadap lawan bicara, dan membatasi interaksi mereka dengan lingkungan sekitar apalagi berteman. Mereka mampu menangis berjam-jam tanpa henti serta marah-marah sampai mengamuk tanpa sebab yang jelas(tantrum).Namun sebagian anak autis punya ingatan dan kemampuan berbicara normal. Dapat sangat agresif terhadap orang lain atau dirinya sendiri(seperti membentur-benturkan kepala, menggigit tubuh dan benda-benda keras). Perilaku stimulasi diri seperti berputar-putar, mengepak-ngepakan tangan seperti sayap, berjalan berjinjit dan lain sebagainya. Seringkali sulit mengubah rutinitas sehari-hari.Namun pada sebagian anak dengan autis ada pula yang bersikap pasif.
Sampai sini dulu informasinya.Semoga para pembaca ataupun pengunjung sudah bisa memahami tentang autisme.
Gejala autisme sudah dapat diketahui sejak usia beberapa setelah kelahirannya. Istilahnya autis infatil atau Kanner. Para ahli menempatkan Autis ini sebagai spektrum paling berat. Sedangkan pada autisme dengan spektrum ringan sering disebut Autistic Spectrum Disorder(ASD) atau biasa pula disebut autisma atypical(tidak khas), asperger atau semantic-pragmatic disorder.
Pada autis infatil akan membuat sang ibu sangat sedih sebab saat disusui tubuh sang bayi akan kaku, meski mampu mengisap air susu ia tak menatap ibunya. Begitu pula saat direbahkan dalam posisi terlentang bayi dengan autis infatil akan diam saja sedangkan pada bayi normal ia akan spontan tersenyum. Setelah usia 2-3 bulan bayi dengan autis infatil tak akan merespon jika diajak jalan-jalan atau bercakap-cakap. Tangisannya pun tak jelas disebabkan oleh lapar, rasa takut, haus dll. Matanya akan terlihat kosong dan tak tertarik dengan sekilingnya. Kalau pun tertarik pada satu objek, maka akan terus menerus lekat dan menginginkannya. ASD mampu berbicara namun tidak bisa berkomunikasi dengan orang lain atau tak mampu menyusun kata.
Dalam bukunya Bernard Rimland(19640 dipaparkan mengenai adanya gangguan susunan saraf pusat pada anak-anak dengan autisme yaitu pada sirkuit batang otak-selebrum, sistem limbik, dan sirkuit korteks serebri yang berbeda dengan orang-orang pada umumnya. Keadaan itulah yang menyebabkan adanya gangguan perkembangan kognitif, bahasa, emosi, dan interaksi sosial pada anak dengan autisme.
Perilaku anak-anak autis cenderung punya karakter hiperaktif, kurang fokus terhadap lawan bicara, dan membatasi interaksi mereka dengan lingkungan sekitar apalagi berteman. Mereka mampu menangis berjam-jam tanpa henti serta marah-marah sampai mengamuk tanpa sebab yang jelas(tantrum).Namun sebagian anak autis punya ingatan dan kemampuan berbicara normal. Dapat sangat agresif terhadap orang lain atau dirinya sendiri(seperti membentur-benturkan kepala, menggigit tubuh dan benda-benda keras). Perilaku stimulasi diri seperti berputar-putar, mengepak-ngepakan tangan seperti sayap, berjalan berjinjit dan lain sebagainya. Seringkali sulit mengubah rutinitas sehari-hari.Namun pada sebagian anak dengan autis ada pula yang bersikap pasif.
Sampai sini dulu informasinya.Semoga para pembaca ataupun pengunjung sudah bisa memahami tentang autisme.
Rabu, 02 Desember 2009
EPORO
Robot beroda tiga (three-wheeled) ini bentuknya unik.Robot ini diberi nama EPORO yg merupakan kependekan dari Episode 0(Zero) Robot. Dibuat dan dikembangkan oleh Nissan. Pertama kali diperkenalkan dalam CEATEC, pameran elektronik dan informasi teknologi di Jepang. Robot beroda tiga ini memiliki tinggi 50 cm, bobot 13 kg, dan kecepatan maksimum kurang lebih 1.4 km/jam.
Robot mungil ini mampu berjalan bersisian dengan teman-temannya tanpa menabrak. Ini dikarenakan EPORO dilengkapi sebuah fitru anti tabrak ( anti collision).Jadi fitur ini berfungsi sebagai sensor untuk mengetahui apapun yang ada di dekatnya. Bagaimana bisa? Sebuah teknologi laser digunakan dalam fitur anti tabrak ini. Laser tersebut akan menghitung jarak antara robot dengan benda apapun yang ada di sekitarnya. Kemampuan dua laser yang tampak seperti mata itu memiliki bidang pandang seluas 288 derajat.
Selain laser, EPORO juga dilengkapi sejumlah informasi tentang lingkungan. Informasi tersebut disimpan pada program dalam tubuhnya. Dia pun bisa merasakan satu sama lain dan segera mengubah arah saat menyadari ada yang menghalangi jalannya.
Senin, 30 November 2009
AVENGED SEVENFOLD
Avenged Sevenfold atau lebih dikenal sebagai A7X atau Sevenfold, didirikan oleh Zacky Vengeance (gitar) dan M. Shadows (vokal), ketika mereka masih SMA di Orange County. Kemudian mereka mengajak The Reverend Tholomew Plague (drum), dan mereka merilis demo pada tahun 1999.Perilisan demo awal pada tahun 1999, sehingga ditetapkan sebagai tahun lahirnya Avenged Sevenfold. Pada tahun 2002 mereka kembali merilis Sounding The Seventh Trumpet yang sebelumnya pernah dirilis pada tahun 2001, dimulai dengan Masuknya Synyster Gates (gitar) pada trek pertama pada album Sounding the Sevent Trumpet.Lalu mereka menjalin kerjasama dengan Hopeless Records, dan merilis Waking the Fallen, dengan mengeluarkan hits Mainstream, Unholy Confessions. Album ini mendapat dukungan yang tinggi dari Rolling Stones Magazine
City of Evil (Jalan Menuju Mainstream)
Tahun 2005 , Amerika Serikat tengah jenuh dengan musik hip-hop dan pop yang merajalela , lalu Avenged Sevenfold merilis album mereka City of Evil dengan hits single Bat Country yg merupakan lagu metal/rock prtama yg merajai MTV TRL . mereka mempopulerkan kembali solo gitar dengan duet gitaris Synster Gates dan Zacky Vengeance yg benar-benar memanaskan area moshpit. Album tersebut mendapat sertifikasi gold dan memenangkan predikat Best New Artist in a Video di MTV VMA 2006 untuk lagu Bat Country.Tahun 2007 , mereka kembali masuk studio untuk merekam lagu terbaru mereka untuk studio album ke-5 mereka. Awal Agustus 2007 , mereka menjalani tur Asia Pasifik mereka , dan sempat mampir di Indonesia dan memainkan lagu mereka pertama kali didepan publik , lagu yang berjudul Almost Easy tersebut mendapat sambutan hangat dari penggemar di seluruh dunia.
erikut alum-albumnya :
* Sounding the Seventh Trumpet (2001)
1. “To End the Rapture” – 1:22
2. “Turn the Other Way” – 5:37
3. “Darkness Surrounding” – 4:49
4. “The Art of Subconscious Illusion” – 3:47
5. “We Come Out at Night” – 4:45
6. “Lips of Deceit” – 4:04
7. “Warmness on the Soul” – 4:19
8. “An Epic of Time Wasted” – 4:20
9. “Breaking Their Hold” – 1:11
10. “Forgotten Faces” – 3:37
11. “Thick and Thin” – 4:11
12. “Streets” – 3:06
13. “Shattered By Broken Dreams” – 7:06
* Warmness on the Soul EP (2001) * Waking the Fallen (2003)
1. “Waking The Fallen” 1:44
2. “Unholy Confessions” 4:45
3. “Chapter Four” 5:44
4. “Remenissions” 6:08
5. “Desecrate Through Reverance” 5:40
6. “Eternal Rest” 5:14
7. “Second Heartbeat” 7:02
8. “Radiant Eclipse” 6:11
9. “I Won’t See You Tonight Pt. 1? 9:00
10. “I Won’t See You Tonight Pt. 2? 4:46
11. “Clairvoyant Disease” 5:01
12. “And All Things Will End” 7:40
* City of Evil (2005)
1. “Beast and the Harlot” – 5:40
2. “Burn It Down” – 4:58
3. “Blinded in Chains” – 6:35
4. “Bat Country” – 5:13
5. “Trashed and Scattered” – 5:54
6. “Seize the Day” – 5:32
7. “Sidewinder” – 7:01
8. “The Wicked End” – 7:11
9. “Strength of the World” – 9:14
10. “Betrayed” – 6:47
11. “M.I.A.” – 8:46
* Avenged Sevenfold Self-Titled Album (2007)
1. “Critical Acclaim” – 5:14
2. “Almost Easy” – 3:53
3. “Scream” – 4:48
4. “Afterlife” – 5:51
5. “Gunslinger” - 4:11 (featuring Shanna Crooks)
6. “Unbound (The Wild Ride)” (featuring Zander Ayeroff and Annmarie Rizzo) – 5:11
7. “Brompton Cocktail” – 4:12
8. “Lost” – 5:01
9. “A Little Piece of Heaven” (featuring Juliette Commagere) – 8:00
10. “Dear God” (featuring Shanna Crooks) – 6:33
Bonus tracks*
“Almost Easy” (Jam-Along Version) (iTunes Bonus Track) - 3:55 *
“Bat Country” (Live at Hammerstein Ballroom) (iTunes Pre-Order Bonus Track) - 6:04
Anggota saat ini :
-M.Shadow(Vokalis)
-Synyster Gates(Lead Guitar)
-Zacky Vengeance(Rythm Guitar)
-The Reverend(Drum)
-Jhonny Christ(Bassist)
DREAM THEATER
Profil Dream Theater
Dream Theater adalah salah satu grup progressive metal paling terkemuka di dunia saat ini. Didirikan oleh Mike Portnoy, John Petrucci dan John Myung, mereka telah merilis delapan album studio, empat rekaman live dan satu album pendek (EP). Album pertama mereka, When Dream And Day Unite direkam dengan Charlie Dominici sebagai vokalis dan Kevin Moore sebagai pemain keyboards. Dominici berusia jauh lebih tua daripada anggota lainnya dan ingin memainkan musik yang lain, sehingga ia kemudian keluar dari grup. Mereka kemudian mencari pengganti yang ideal selama 2 tahun sampai akhirnya bertemu dengan James LaBrie, vokalis dari Kanada melalui audisi.
Bersama LaBrie mereka merekam Images And Words yang melambungkan nama mereka ke jajaran internasional dengan hit “Pull Me Under” dan “Another Day”. Awake adalah album terakhir mereka dengan Moore yang kemudian digantikan oleh Derek Sherinian untuk album Falling Into Infinity. Pada akhirnya Sherinian juga digantikan oleh Jordan Rudess dan formasi ini masih bertahan sampai hari ini. Mereka telah meluncurkan album konsep Metropolis 2: Scenes From A Memory dan album ganda Six Degrees Of Inner Turbulence. Pada tahun 2003 mereka memutuskan untuk merekam album non-konsep Train Of Thought yang sangat dipengaruhi oleh grup thrash metal seperti Metallica.
Album terbaru mereka yang berjudul Octavarium dikeluarkan pada tanggal 7 Juni 2005 dan selain merupakan album studio kedelapan juga mengandung delapan lagu.
Setelah Dream Theater meluncurkan album Live mereka dalam memperingati 20 tahun Dream Theater terbentuk yang berjudul Score yang direkam pada tanggal 1 April 2006 di Radio City Music Hall,US. Mereka kembali bersiap meluncurkan album ke sembilan mereka dengan membawa bendera label record baru yaitu RoadRunner Records, mereka telah merampungkan album Systematic Chaos yang berisi 8 lagu.
Dan saat ini di tahun 2009 mereka mengeluarkan album lagi yaitu "Black Clouds and Silver Linings".Di dalam album ini berisi 6 lagu.Dan yang menjadi track andalan mereka yaitu A Nightmare To Remember.
Minggu, 15 November 2009
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 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 information about the asstes, 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, and the 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 accounts payable and income taxes payable) and long-term 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 decision making. Externally, it gives potential investors data evaluating the company’s financial position.
Comprehension
1. Answer the following questions about the balance sheet. Question whit asterisk (*) cannot be answered directly form 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 assets and liabilities?
5. How is owners’ or stockholders’ equity determined?
6. How can the relationship between assets, liabilities, and owners’ equity be represented?
7. Does the accounting equation always remain in balance?*Why or why not?
8. How can a business use a balance sheet?*As a manager, how would you find a balance sheet useful?
Answer.
A. 1. The final product of accounting process is the balance sheet.
2. A balance sheet is a final statement that a provide a summary of what a
company owns and what it owes on a particular day.
3. It provides information for a specific point in time, for example, on June 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’ is 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 sheet is useful for a business, because it provide a financial picture
of a company or a particular day.
2. Complete the balance sheet by writing in the correct terms from the list below.
Assets Current liabilities Long-term liabilities
Liabilities Fixed assets Current assets
Stockholders equity
International Manufacturing, Inc.
Balance Sheet
December 31, 1993
Assets
Current assets
Cash $ 49,400
Account receivable 1,600
Inventories 53,000
Total $ 104,000
Fixed assets
Property $ 15,000
Buildings 50,000
Equipment 10,000
Total $ 75,000
Total assets $ 179,000
Liabilities
Current liabilities
Account payable $ 30,000
Income tax payable 19,000
Total $ 49,000
Long-term liabilities
Bonds $ 20,000
Long-term notes 40,000
Total $ 60,000
Total liabilities $ 109,000
Stockholders’ equity
Common stock $ 47,000
Retained earnings 23,000
Total $ 70,000
Total liabilities and $ 179,000
stockholders’ equity
Vocabulary Exercises
1. 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.
2. Look at the terms in the left-hand column and find the correct synonyms or definitions 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 functions 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 question 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 is 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
your 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 account payable is liabilities.
2. Because they are easy changed into money.
3. Net owning.
4. The manager known were the company’s financial healthy.
5. Mobile.
Text Analysis
Look at the reading to answer these question.
1. What does each of the following refer to?
LINES WORDS REFERENTS
1 they financial statement
9 this the owners’ share a business
11 this the relationship of its assets,
liabilities, and owners’ equity
15 these three factors assets, liabilities, 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 debts
4. In line 5-7, two different phrases are used to incorporate examples 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 example that use mathematical symbols.
a. The fundamental accounting equation
b. Assets = liabilities + owners’ equity
Classification
Categories of the balance sheet can be classified to show the relationship between them. Fill in the following blanks on the information provided in the reading and to 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 : Account payable
Accounts receivable Income tax payable
Inventories
Class : Fixed assets Class : Long-term liabilities
Members : Property Members : Bonds
Building 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
Account payable Bank loans payable
Taxes payable Mortgage bonds payable
Notes payable
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 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 information about the asstes, 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, and the 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 accounts payable and income taxes payable) and long-term 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 decision making. Externally, it gives potential investors data evaluating the company’s financial position.
Comprehension
1. Answer the following questions about the balance sheet. Question whit asterisk (*) cannot be answered directly form 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 assets and liabilities?
5. How is owners’ or stockholders’ equity determined?
6. How can the relationship between assets, liabilities, and owners’ equity be represented?
7. Does the accounting equation always remain in balance?*Why or why not?
8. How can a business use a balance sheet?*As a manager, how would you find a balance sheet useful?
Answer.
A. 1. The final product of accounting process is the balance sheet.
2. A balance sheet is a final statement that a provide a summary of what a
company owns and what it owes on a particular day.
3. It provides information for a specific point in time, for example, on June 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’ is 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 sheet is useful for a business, because it provide a financial picture
of a company or a particular day.
2. Complete the balance sheet by writing in the correct terms from the list below.
Assets Current liabilities Long-term liabilities
Liabilities Fixed assets Current assets
Stockholders equity
International Manufacturing, Inc.
Balance Sheet
December 31, 1993
Assets
Current assets
Cash $ 49,400
Account receivable 1,600
Inventories 53,000
Total $ 104,000
Fixed assets
Property $ 15,000
Buildings 50,000
Equipment 10,000
Total $ 75,000
Total assets $ 179,000
Liabilities
Current liabilities
Account payable $ 30,000
Income tax payable 19,000
Total $ 49,000
Long-term liabilities
Bonds $ 20,000
Long-term notes 40,000
Total $ 60,000
Total liabilities $ 109,000
Stockholders’ equity
Common stock $ 47,000
Retained earnings 23,000
Total $ 70,000
Total liabilities and $ 179,000
stockholders’ equity
Vocabulary Exercises
1. 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.
2. Look at the terms in the left-hand column and find the correct synonyms or definitions 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 functions 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 question 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 is 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
your 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 account payable is liabilities.
2. Because they are easy changed into money.
3. Net owning.
4. The manager known were the company’s financial healthy.
5. Mobile.
Text Analysis
Look at the reading to answer these question.
1. What does each of the following refer to?
LINES WORDS REFERENTS
1 they financial statement
9 this the owners’ share a business
11 this the relationship of its assets,
liabilities, and owners’ equity
15 these three factors assets, liabilities, 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 debts
4. In line 5-7, two different phrases are used to incorporate examples 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 example that use mathematical symbols.
a. The fundamental accounting equation
b. Assets = liabilities + owners’ equity
Classification
Categories of the balance sheet can be classified to show the relationship between them. Fill in the following blanks on the information provided in the reading and to 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 : Account payable
Accounts receivable Income tax payable
Inventories
Class : Fixed assets Class : Long-term liabilities
Members : Property Members : Bonds
Building 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
Account payable Bank loans payable
Taxes payable Mortgage bonds payable
Notes payable
Selasa, 10 November 2009
Call of Duty : Modern Warfare 2
Call of Duty: Modern Warfare 2(yang sebelumnya hanya dipasarkan sebagai Modern Warfare 2 [9]) adalah permainan yang dikembangkan oleh Infinity Ward dan diterbitkan oleh Activision untuk Microsoft Windows, PlayStation 3, dan Xbox 360.Secara resmi mengumumkan pada tanggal 11 Februari 2009,permainan ini dirilis di seluruh dunia pada tanggal 10 November, 2009.Game ini adalah yang seri keenam dari Call of Duty dan sekuel langsung Call of Duty 4: Modern Warfare, melanjutkan di sepanjang alur cerita yang sama.
Call of Duty: Modern Warfare 2 dirilis bersama dengan dua lainnya Call of Duty games: Call of Duty: Modern Warfare: dimobilisasi untuk Nintendo DS dan Call of Duty: Modern Warfare: Reflex, sebuah pelabuhan dari Call of Duty 4 diadaptasi oleh Treyarch untuk Wii konsol.Di samping itu, buku komik serial berdasarkan salah satu karakter permainan juga akan diproduksi, berjudul Modern Warfare 2: Ghost.Para pengembang telah menyatakan bahwa permainan yang eksklusif 4,0 IW merupakan perbaikan atas mesin yang digunakan dalam permainan sebelumnya.
Sekian dulu ya.Ini baru pengenalan dari Call of Duty : Modern Warfare 2
Call of Duty: Modern Warfare 2 dirilis bersama dengan dua lainnya Call of Duty games: Call of Duty: Modern Warfare: dimobilisasi untuk Nintendo DS dan Call of Duty: Modern Warfare: Reflex, sebuah pelabuhan dari Call of Duty 4 diadaptasi oleh Treyarch untuk Wii konsol.Di samping itu, buku komik serial berdasarkan salah satu karakter permainan juga akan diproduksi, berjudul Modern Warfare 2: Ghost.Para pengembang telah menyatakan bahwa permainan yang eksklusif 4,0 IW merupakan perbaikan atas mesin yang digunakan dalam permainan sebelumnya.
Sekian dulu ya.Ini baru pengenalan dari Call of Duty : Modern Warfare 2
Minggu, 08 November 2009
An Accounting Overview
Accounting is frequently called the “language of business” because of its ability to communicate financial information about 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 effective 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 transactions are summarized in financial statement, 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 the financial performance of a company over a period of time. Financial statements 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 investment.
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 governmental accountants provide accurate and timely financial information that is necessary for organizational decision-making.
Question :
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 the 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 accountants 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. Accounting is called the “language of business” because of its ability to communicate financial information about an organization
2. In order to achieve a standardized system, the accounting process follows accounting principles and rules
3. Revenues are incoming money and expenditures are outgoing money
4. The balance sheet shows the financial position of a company at one point in time, while the income statement shows the financial performance of a company over a period of time
5. The information contained in financial statement might be useful to creditors. It helps them to find out whether the company will be able to repay the credits on time or not
6. In the United States, accountants are usually classified as public, private, or governmental
7. Public accountants work independently and 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 Economies graduates of 5 elite universities got Drs…… ak’ degree
9. Personal question
10. Some company financial decision makings be based on accounting information for example the management can’t to expand its business: to build a bigger factory to in introduce new variety of goods
Sebuah Tinjauan Akuntansi
Akuntansi sering disebut sebagai “bahasa bisnis” karena kemampuannya untuk mengkomunikasikan informasi keuangan tentang sebuah organisasi. Berbagai pihak yang berkepentingan, seperti manajer, calon investor, kreditur, dan pemerintah, tergantung pada sistem akuntansi perusahaan untuk membantu mereka membuat keputusan finansial informasi. Sistem akuntansi yang efektif, karena itu, harus menyertakan akurat mengumpulkan, merekam, mengklasifikasi, meringkas, interpreting dan pelaporan informasi mengenai status keuangan sebuah organisasi.
Dalam rangka untuk mencapai sistem standar, proses akuntansi mengikuti prinsip akuntansi dan aturan. Terlepas dari jenis usaha atau jumlah uang yang terlibat, Common prosedur untuk menangani dan menyajikan informasi keuangan yang digunakan. Masuk uang (pendapatan) dan keluar uang (pengeluaran) secara hati-hati dipantau, dan transaksi yang dirangkum dalam laporan keuangan, yang mencerminkan kegiatan keuangan utama dari sebuah organisasi.
Dua umum laporan keuangan adalah neraca dan laporan laba rugi. Neraca menunjukkan posisi keuangan perusahaan pada satu titik waktu, sementara laporan rugi laba menunjukkan kinerja keuangan perusahaan selama periode waktu. Keuangan memungkinkan pihak yang tertarik untuk membandingkan satu organisasi lain dan / atau untuk membandingkan periode akuntansi dalam satu organisasi. Sebagai contoh, seorang investor dapat membandingkan laporan pendapatan terbaru dari dua perusahaan dalam rangka untuk mencari tahu mana yang akan menjadi investasi yang lebih baik.
Orang yang mengkhususkan diri di bidang akuntansi dikenal sebagai akuntan. Di Amerika Serikat, akuntan biasanya digolongkan sebagai publik, swasta, atau pemerintah. Akuntan publik bekerja secara independen dan menyediakan layanan akuntansi seperti audit dan perhitungan pajak kepada perusahaan dan individu. Akuntan publik dapat memperoleh gelar CPA (Akuntan Publik Bersertifikat) dengan memenuhi persyaratan ketat. Bekerja akuntan pribadi semata-mata untuk perusahaan swasta atau perusahaan-perusahaan yang mempekerjakan mereka untuk mempertahankan catatan keuangan, dan akuntan pemerintah bekerja untuk badan-badan pemerintah atau biro. Baik swasta dan akuntan pemerintahan dibayar berdasarkan gaji dasar, sedangkan akuntan publik menerima biaya untuk layanan mereka.
Efektif melalui penerapan sistem akuntansi yang berlaku umum, swasta, publik, dan akuntan pemerintah memberikan informasi yang akurat dan tepat waktu informasi keuangan yang diperlukan untuk pengambilan keputusan organisasi.
Pertanyaan:
1. Mengapa akuntansi disebut sebagai “bahasa bisnis”?
2. Bagaimana sistem akuntansi standar dicapai?
3. Apa yang penerimaan dan pengeluaran?
4. Apa neraca dan laporan laba rugi memiliki kesamaan? Bagaimana mereka berbeda?
5. Bagaimana mungkin informasi yang terkandung dalam laporan keuangan berguna untuk manajer? Bagaimana kreditur menggunakan informasi ini?
6. Bagaimana akuntan diklasifikasikan di Amerika Serikat?
7. Apa jenis layanan yang menyediakan akuntan publik?
8.CPA apa itu? Apakah Anda memiliki tipe yang sama posisi di negara Anda? Jelaskan
9. Jenis akuntansi-publik, swasta, atau pemerintah-menarik bagi Anda yang paling?Mengapa?
10. Apa saja keputusan manajemen yang mungkin didasarkan pada informasi akuntansi?
Jawaban:
1. Akuntansi disebut sebagai “bahasa bisnis” karena kemampuannya untuk mengkomunikasikan informasi keuangan mengenai suatu organisasi
2. Dalam rangka untuk mencapai sistem standar, proses akuntansi mengikuti prinsip akuntansi dan peraturan
3. Penerimaan dan pengeluaran uang masuk adalah uang keluar
4. Neraca menunjukkan posisi keuangan perusahaan pada satu titik waktu, sementara laporan rugi laba menunjukkan kinerja keuangan perusahaan selama periode waktu
5. Informasi yang terkandung dalam laporan keuangan mungkin akan berguna untuk kreditor. Ini membantu mereka untuk mengetahui apakah perusahaan akan mampu mengembalikan kredit tepat waktu atau tidak
6. Di Amerika Serikat, akuntan biasanya digolongkan sebagai publik, swasta, atau pemerintah
7. Akuntan publik bekerja secara independen dan menyediakan layanan akuntansi seperti audit dan perhitungan pajak untuk perusahaan dan individu
8.CPA adalah seorang Akuntan Publik Bersertifikat. Ya kami punya, sebelumnya lulusan Fakultas Ekonomi dari 5 elit universitas punya Drs … … ak ‘gelar
9. Pertanyaan pribadi
10. Beberapa pembuatan keputusan keuangan perusahaan didasarkan pada informasi akuntansi misalnya pengelolaan tidak dapat mengembangkan usahanya: untuk membangun pabrik yang lebih besar dalam memperkenalkan berbagai barang baru
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 transactions are summarized in financial statement, 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 the financial performance of a company over a period of time. Financial statements 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 investment.
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 governmental accountants provide accurate and timely financial information that is necessary for organizational decision-making.
Question :
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 the 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 accountants 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. Accounting is called the “language of business” because of its ability to communicate financial information about an organization
2. In order to achieve a standardized system, the accounting process follows accounting principles and rules
3. Revenues are incoming money and expenditures are outgoing money
4. The balance sheet shows the financial position of a company at one point in time, while the income statement shows the financial performance of a company over a period of time
5. The information contained in financial statement might be useful to creditors. It helps them to find out whether the company will be able to repay the credits on time or not
6. In the United States, accountants are usually classified as public, private, or governmental
7. Public accountants work independently and 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 Economies graduates of 5 elite universities got Drs…… ak’ degree
9. Personal question
10. Some company financial decision makings be based on accounting information for example the management can’t to expand its business: to build a bigger factory to in introduce new variety of goods
Sebuah Tinjauan Akuntansi
Akuntansi sering disebut sebagai “bahasa bisnis” karena kemampuannya untuk mengkomunikasikan informasi keuangan tentang sebuah organisasi. Berbagai pihak yang berkepentingan, seperti manajer, calon investor, kreditur, dan pemerintah, tergantung pada sistem akuntansi perusahaan untuk membantu mereka membuat keputusan finansial informasi. Sistem akuntansi yang efektif, karena itu, harus menyertakan akurat mengumpulkan, merekam, mengklasifikasi, meringkas, interpreting dan pelaporan informasi mengenai status keuangan sebuah organisasi.
Dalam rangka untuk mencapai sistem standar, proses akuntansi mengikuti prinsip akuntansi dan aturan. Terlepas dari jenis usaha atau jumlah uang yang terlibat, Common prosedur untuk menangani dan menyajikan informasi keuangan yang digunakan. Masuk uang (pendapatan) dan keluar uang (pengeluaran) secara hati-hati dipantau, dan transaksi yang dirangkum dalam laporan keuangan, yang mencerminkan kegiatan keuangan utama dari sebuah organisasi.
Dua umum laporan keuangan adalah neraca dan laporan laba rugi. Neraca menunjukkan posisi keuangan perusahaan pada satu titik waktu, sementara laporan rugi laba menunjukkan kinerja keuangan perusahaan selama periode waktu. Keuangan memungkinkan pihak yang tertarik untuk membandingkan satu organisasi lain dan / atau untuk membandingkan periode akuntansi dalam satu organisasi. Sebagai contoh, seorang investor dapat membandingkan laporan pendapatan terbaru dari dua perusahaan dalam rangka untuk mencari tahu mana yang akan menjadi investasi yang lebih baik.
Orang yang mengkhususkan diri di bidang akuntansi dikenal sebagai akuntan. Di Amerika Serikat, akuntan biasanya digolongkan sebagai publik, swasta, atau pemerintah. Akuntan publik bekerja secara independen dan menyediakan layanan akuntansi seperti audit dan perhitungan pajak kepada perusahaan dan individu. Akuntan publik dapat memperoleh gelar CPA (Akuntan Publik Bersertifikat) dengan memenuhi persyaratan ketat. Bekerja akuntan pribadi semata-mata untuk perusahaan swasta atau perusahaan-perusahaan yang mempekerjakan mereka untuk mempertahankan catatan keuangan, dan akuntan pemerintah bekerja untuk badan-badan pemerintah atau biro. Baik swasta dan akuntan pemerintahan dibayar berdasarkan gaji dasar, sedangkan akuntan publik menerima biaya untuk layanan mereka.
Efektif melalui penerapan sistem akuntansi yang berlaku umum, swasta, publik, dan akuntan pemerintah memberikan informasi yang akurat dan tepat waktu informasi keuangan yang diperlukan untuk pengambilan keputusan organisasi.
Pertanyaan:
1. Mengapa akuntansi disebut sebagai “bahasa bisnis”?
2. Bagaimana sistem akuntansi standar dicapai?
3. Apa yang penerimaan dan pengeluaran?
4. Apa neraca dan laporan laba rugi memiliki kesamaan? Bagaimana mereka berbeda?
5. Bagaimana mungkin informasi yang terkandung dalam laporan keuangan berguna untuk manajer? Bagaimana kreditur menggunakan informasi ini?
6. Bagaimana akuntan diklasifikasikan di Amerika Serikat?
7. Apa jenis layanan yang menyediakan akuntan publik?
8.CPA apa itu? Apakah Anda memiliki tipe yang sama posisi di negara Anda? Jelaskan
9. Jenis akuntansi-publik, swasta, atau pemerintah-menarik bagi Anda yang paling?Mengapa?
10. Apa saja keputusan manajemen yang mungkin didasarkan pada informasi akuntansi?
Jawaban:
1. Akuntansi disebut sebagai “bahasa bisnis” karena kemampuannya untuk mengkomunikasikan informasi keuangan mengenai suatu organisasi
2. Dalam rangka untuk mencapai sistem standar, proses akuntansi mengikuti prinsip akuntansi dan peraturan
3. Penerimaan dan pengeluaran uang masuk adalah uang keluar
4. Neraca menunjukkan posisi keuangan perusahaan pada satu titik waktu, sementara laporan rugi laba menunjukkan kinerja keuangan perusahaan selama periode waktu
5. Informasi yang terkandung dalam laporan keuangan mungkin akan berguna untuk kreditor. Ini membantu mereka untuk mengetahui apakah perusahaan akan mampu mengembalikan kredit tepat waktu atau tidak
6. Di Amerika Serikat, akuntan biasanya digolongkan sebagai publik, swasta, atau pemerintah
7. Akuntan publik bekerja secara independen dan menyediakan layanan akuntansi seperti audit dan perhitungan pajak untuk perusahaan dan individu
8.CPA adalah seorang Akuntan Publik Bersertifikat. Ya kami punya, sebelumnya lulusan Fakultas Ekonomi dari 5 elit universitas punya Drs … … ak ‘gelar
9. Pertanyaan pribadi
10. Beberapa pembuatan keputusan keuangan perusahaan didasarkan pada informasi akuntansi misalnya pengelolaan tidak dapat mengembangkan usahanya: untuk membangun pabrik yang lebih besar dalam memperkenalkan berbagai barang baru
Senin, 02 November 2009
Microsoft Surface
Sekali lagi Microsoft corp. menciptakan gebrakan baru di kancah internasional.Setelah beberapa waktu yang lalu mereka mengeluarkan Microsoft Natal.Sekarang mereka mengeluarkan teknologi yang canggih yaitu Microsoft Surface(RUSE).
Apa itu Microsoft Surface(RUSE)?
Microsoft Surface(RUSE) adalah sebuah multi-touch revolusioner komputer yang merespon gerakan tangan dan benda-benda di dunia nyata, membantu orang berinteraksi dengan konten digital dalam sebuah cara yang sederhana dan intuitif.Microsoft Surface menawarkan tempat berkumpul yang unik di mana beberapa pengguna dapat bersama-sama dan secara bersamaan berinteraksi dengan satu sama lain.
Untuk Pengguna: Microsoft Surface mewakili perubahan mendasar dalam cara kita berinteraksi dengan konten digital. Tinggalkan mouse dan keyboard di belakang. Surface memungkinkan Anda mengambil konten digital dengan tangan dan memindahkan informasi dengan gerakan yang sederhana dan menyentuh apa saja yang di Microsoft Surface.Microsoft Surface juga melihat dan berinteraksi dengan benda-benda yang diletakkan di atas layar, sehingga Anda dapat memindahkan informasi antar perangkat seperti ponsel atau kamera. Hasilnya menyenangkan, suatu perangkat teknologi yang belum pernah anda punya.
Bagaimana Microsoft Surface bekerja?
Microsoft Surface menggunakan kamera dan gambar dalam spektrum inframerah untuk mengenali berbagai jenis objek seperti jari, tagged item dan bentuk.Masukan dan kemudian diproses oleh komputer dan interaksi yang dihasilkan ditampilkan menggunakan proyeksi belakang. Pengguna dapat memanipulasi konten dan berinteraksi dengan komputer menggunakan sentuhan alam dan gerak tangan, bukan tipikal mouse dan keyboard.
Apa kemampuan kunci Microsoft Surface?
Microsoft Surface memiliki empat kemampuan utama yang membuatnya unik:
* Interaksi langsung. Pengguna dapat menangkap informasi digital dengan tangan mereka dan berinteraksi dengan konten pada layar dengan sentuhan dan isyarat - tanpa menggunakan mouse atau keyboard.
* Multi-pengalaman pengguna. Besar, horisontal, 30 inch layar memudahkan bagi beberapa orang untuk berkumpul dan berinteraksi bersama-sama dengan Microsoft Surface - menyediakan sebuah kolaborasi, face-to-face pengalaman komputasi.
* Multi-touch. Microsoft Surface merespon banyak titik kontak sekaligus - bukan hanya dari satu jari, karena dengan layar sentuh yang khas, tetapi dari puluhan titik kontak sekaligus.
* Pengenalan obyek. Pemakai dapat menempatkan benda-benda fisik pada layar untuk memicu berbagai jenis tanggapan digital - menyediakan banyak aplikasi dan transfer konten digital untuk perangkat mobile.
Sekian penjelasan tentang Microsoft Surface.semoga informasi ini berguna bagi pengunjung.Terima kasih.
Apa itu Microsoft Surface(RUSE)?
Microsoft Surface(RUSE) adalah sebuah multi-touch revolusioner komputer yang merespon gerakan tangan dan benda-benda di dunia nyata, membantu orang berinteraksi dengan konten digital dalam sebuah cara yang sederhana dan intuitif.Microsoft Surface menawarkan tempat berkumpul yang unik di mana beberapa pengguna dapat bersama-sama dan secara bersamaan berinteraksi dengan satu sama lain.
Untuk Pengguna: Microsoft Surface mewakili perubahan mendasar dalam cara kita berinteraksi dengan konten digital. Tinggalkan mouse dan keyboard di belakang. Surface memungkinkan Anda mengambil konten digital dengan tangan dan memindahkan informasi dengan gerakan yang sederhana dan menyentuh apa saja yang di Microsoft Surface.Microsoft Surface juga melihat dan berinteraksi dengan benda-benda yang diletakkan di atas layar, sehingga Anda dapat memindahkan informasi antar perangkat seperti ponsel atau kamera. Hasilnya menyenangkan, suatu perangkat teknologi yang belum pernah anda punya.
Bagaimana Microsoft Surface bekerja?
Microsoft Surface menggunakan kamera dan gambar dalam spektrum inframerah untuk mengenali berbagai jenis objek seperti jari, tagged item dan bentuk.Masukan dan kemudian diproses oleh komputer dan interaksi yang dihasilkan ditampilkan menggunakan proyeksi belakang. Pengguna dapat memanipulasi konten dan berinteraksi dengan komputer menggunakan sentuhan alam dan gerak tangan, bukan tipikal mouse dan keyboard.
Apa kemampuan kunci Microsoft Surface?
Microsoft Surface memiliki empat kemampuan utama yang membuatnya unik:
* Interaksi langsung. Pengguna dapat menangkap informasi digital dengan tangan mereka dan berinteraksi dengan konten pada layar dengan sentuhan dan isyarat - tanpa menggunakan mouse atau keyboard.
* Multi-pengalaman pengguna. Besar, horisontal, 30 inch layar memudahkan bagi beberapa orang untuk berkumpul dan berinteraksi bersama-sama dengan Microsoft Surface - menyediakan sebuah kolaborasi, face-to-face pengalaman komputasi.
* Multi-touch. Microsoft Surface merespon banyak titik kontak sekaligus - bukan hanya dari satu jari, karena dengan layar sentuh yang khas, tetapi dari puluhan titik kontak sekaligus.
* Pengenalan obyek. Pemakai dapat menempatkan benda-benda fisik pada layar untuk memicu berbagai jenis tanggapan digital - menyediakan banyak aplikasi dan transfer konten digital untuk perangkat mobile.
Sekian penjelasan tentang Microsoft Surface.semoga informasi ini berguna bagi pengunjung.Terima kasih.
Jumat, 30 Oktober 2009
TUGAS BAHASA INGGRIS BISNIS 1
PRADANA DIAN LAZUARDI
31107310
3DB01
Reading
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:
A. 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 definiti-
Ons 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 writting 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)
END
31107310
3DB01
Reading
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:
A. 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 definiti-
Ons 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 writting 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)
END
Rabu, 07 Oktober 2009
ANALISIS SISTEM INFORMASI
GI@NT KOMPUTER
GI@NT KOMPUTER
Pemilik : Bu Rahma
Alamat : Jl. Akses UI
Toko Komputer
Sistem
Sistem yang digunakan yaitu secara manual. Sistem yang dipakai adalah dengan menetap pembagian beberapa kelompok divisi yang menangani barang-barang tertentu. Pelaporan dilakukan oleh setiap divisi kepada atasan mereka masing-masing.
Prosedur
Gi@ant komputer menggunakan prosedur dimana setiap divisi bertanggung jawab atas tugas nya masing-masing.
Personil
Manjemen personil dibagi kedalam beberapa divisi bagian, yaitu
Owner
Pemilik dari toko sebagai manajemen atas.
Supervisor
Orang yang bertugas mengawasi kinerja dari masing-masing divisi.
Divisi Software
Orang yang bertanggungjawab atas penjualan, pemakaian, dan pemesanan sofware.
Contoh : Penjualan softeare Sistem Operasi, Office, antivirus dan Progam aplikasi lainnya.
Divisi Hardware
Orang yang bertanggungjawab atas penjualan, pemakaian dan pemesanan hardware.
Contoh: Penjualan printer, laptop, komputer, chipset dan hardware penduung lainnya.
Divisi Keuangan
Orang yang bertanggungjawab atas arus kas yang masuk dan keluar.
Divisi Pengangkutan
Orang yang bertanggungjawab atas pengangkutan barang yang dibeli pelanggan atau toko.
Divisi Gudang
Orang yang bertanggungjawab atas persedian barang yang ada dan barang yang masuk atau keluar dari gudang.
Peralatan
Peralatan yang digunakan adalah komputer yang digunakan unutk memasukkan data barang yang masuk dan keluar. Komputer juga digunakan untuk membuat laporan keuangan setelah transaksi dengan pelanggan selesai. Sistem Operasi yang digunakan adalah Microsoft XP dan program aplikasi Excel.
Cara pembelian dan penjualan
Cara yang digunakan tidak melalui online melainkan manual. Pencatatan pembelian dilakukan dengan nota pembelian. Penjualan kepada pelanggan dapat melalui 2 cara yaitu dengan cara Cash dan Credit.
Laporan penjualan
Laporan penjualan/transaksi setiap divisi akan dilaporkan kepada supervisor. Pelaporan dilakukan setiap hari setelah semua kegiatan dalam toko selesai.
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