Tugas Bahasa Inggris "soft-skill 4"

ACQUISITION OF CAPITAL


A corporation needs capital in order to start up, operate and expand its business. The process of acquiring this capital is known as financing. A corporation uses two basic types of financing : equity 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 are borrowed from sources outside the corporation.
Equity financing (obtaining owner funds) can be exemplified by the sale of corporate stock. In this type of transaction, the corporation sells units of ownership known as shares of stock. Each share entitles the purchaser to a certain amount of ownership. For example, if someone buys 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 increases valuation of the shares of stock, as well as by receiving dividends. Dividens are proportional amounts of profit usually paid quarterly to stockholder. 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.

PENGUASAAN MODAL

Sebuah perusahaan membutuhkan modal untuk memulai, beroperasi dan memperluas bisnis. Proses penguasaan modal kita ketahui sebagai perolehan dana. Sebuah perusahaan menggunakan 2 tipe dasar dari perolehan dana; perolehan dari dana sendiri dan perolehan dana dari berhutang. Perolehan dari dana sendiri mengacu ke dana yang telah di investasikan pemilik perusahaan. Perolehan dana dari berhutang, sebaliknya, mengacu ke dana yang dipinjam dari sumber luar perusahaan.
Perolehan dari dana sendiri (perolehan dana dari pemilik) bisa di contohkan dari penjualan saham perusahaan. Di transaksi tipe ini, perusahaan menjual beberapa unit yang diketahui sebagai saham. Setiap saham memberi hak kepada pembeli dengan jumlah kepemilikan tertentu. Sebagai contoh, jika seseorang membeli 100 bagian nilai saham dari perusahaan ford motor, orang tersebut telah memberi seratus bagian nilai kekayaan ford, material, pabrik, produksi dan keuntungan. Orang yang membeli saham itu disebut pemegang saham.
Semua perusahaan tidak pandang besar atau kecilnya, menerima modal awal dari pengeluaran dan penjualan saham. Penjualan permukaan mempunyai banyak resiko di pihak pembeli karena perusahaan tidak mempunyai catatan kinerja. Jika perusahaan berhasil, pemegang saham memperoleh keuntungan melalui kenaikkan harga dari saham, juga menerima pajak. Pajak adalah sejumlah keuntungan yang proporsional yang selalu dibayar setiap tiga bulan ke pemegang saham, bagaimana pun jika perusahaan tidak berhasil atau sukses, pemegang saham dapat mengalami kerugian besar pada penjualan saham.
Biasanya perolehan dana sendiri tidak cukup modal dan perusahaan harus beralih ke perolehan dana dari berhutang, atau meminjam dana. Satu contoh dari perolahan dana berhutang adalah penjualan surat tanda berhutang perusahaan. Di dalam persetujuan, perusahaan meminjam uang dari penanam modal dalam mengembalikkan surat tanda berhutang. Surat tanda berhutang mempunyai tanggal jatuh tempo, batas waktu saat perusahaan harus membayar kembali semua uang yang telah dipinjam. Perusahaan harus juga melakukan pembayaran bunga berkala ke pemegang surat tanda berhutang selama uang dipinjam. Jika kewajiban ini tidak terpenuhi, perusahaan dapat dipaksa untuk menjual aset perusahaan untuk membayar ke pemegang surat tanda berhutang.
Semua bisnis membutuhkan dukungan dana. Perolehan dari dana sendiri (didalam penjualan saham) dan perolehan dana dari berhutang (didalam penjualan surat tanda berhutang) memberikan jalan yang penting dimana beberapa perusahaan mungkin kekurangan modal.

Riyadh Firdaus

31107489

3DB01

Game Flash Rubiks 3x3x3 online

Kalian suka bermain rubiks? baru belajar main rubiks? atau mungkin mau menjajal bermain rubiks sebelum membelinya? Nih, saya dapat link game flash untuk bermain rubiks 3x3x3 online. Tapi di sini tidak menyediakan cara solving'nya lho, cuma untuk bermain saja.Web ini menyediakan permainan rubiks 3x3x3 yang dibuat dengan aplikasi flash. Kalian bisa mengadu kemampuan kalian dengan teman-teman dalam mencapai score tertinggi. Silahkan langsung menuju ke TKP untuk mencoba main.

Score yang saya dapat cuma segini (*maklum, masih newbie)



Selamat bermain..!!

status via "Facebook for Blackberry"

Udah pada tau kan apa itu BlackBerry,, itu loh.. hape yang layarnya lebar yang terkenal itu.. hehe..
Jadi begini awal ceritanya, kan ane punya sepupu.. dia orangnya gak mau ketinggalan jaman deh pokoknya.. Nah dia pengen gaya aja biar kalo ng'update status di Facebook biar ada tulisannya "Facebook for Blackberry". Tapi masalahnya dia gak punya Blackberry *nah lho??*. Beberapa saat tadi,, gw dikirimin link sama dia.

Ternyata dari link tersebut gw baru tau bahwa dari PC pun kita bisa bikin status yang ada tulisan "Facebook for Blackberry" itu. Jadi, seolah-olah kita ng'update status Facebook dari Blackberry. Padahal punya Blackberry juga enggak,, "biar gaya yang penting gak modal" *hehe,, kidding.. no offense*

Nih contohnya:


Pengen tau lebih jelas?? langsung aja ke TKP,, ane takut dibilang 'copas'.. :D
Sekedar sharing..



Credit to: yang punya thread tsb.

Non Stop Top

Top(*bahasa Inggris), atau yang dalam Bahasa Indonesia berarti "gasing" atau ada pula yang menyebutnya "gangsing". Pasti diantara kalian sudah pernah memainkannya. Sedikit untuk menambah pengetehuan, berdasarkan kutipan dari Wikipedia, Gasing adalah mainan yang bisa berputar pada poros dan berkesetimbangan pada suatu titik. Gasing merupakan mainan tertua yang ditemukan di berbagai situs arkeologi dan masih bisa dikenali. Selain merupakan mainan anak-anak dan orang dewasa, gasing juga digunakan untuk berjudi dan ramalan nasib. Sebagian besar gasing dibuat dari kayu, walaupun sering dibuat dari plastik, atau bahan-bahan lain. Kayu diukir dan dibentuk hingga menjadi bagian badan gasing. Tali gasing umumnya dibuat dari nilon, sedangkan tali gasing tradisional dibuat dari kulit pohon. Panjang tali gasing berbeda-beda bergantung pada panjang lengan orang yang memainkan.
Gerakan gasing berdasarkan efek giroskopik. Gasing biasanya berputar terhuyung-huyung untuk beberapa saat hingga interaksi bagian kaki (paksi) dengan permukaan tanah membuatnya tegak. Setelah gasing berputar tegak untuk sementara waktu, momentum sudut dan efek giroskopik berkurang sedikit demi sedikit hingga akhirnya bagian badan terjatuh secara kasar ke permukaan tanah.

Non Stop Top

Nah, kalau ini merupakan salah satu mainan canggih. Mengutip dari CoolestGadget, cukup putar Non Stop Top dan gasing tersebut akan berputar bukan hanya selama satu menit, bukan sepuluh menit, bukan dua puluh menit, bukan satu jam, tetapi bisa berputar sampai delapan jam. Saat gasing diputar, motor penggerak yang ada di dalam gasing akan mempertahankan putaran sampai delapan jam yang di aktifkan oleh dua baterai arloji. Cahaya dari lampu-lampu yang berada di sekitar gasing pun turut menambah kecepatan gasing. Kecanggihan dari gasing tersebut pasti akan membuat Anda terkagum.

Sepasang baterai jam CR2032 akan mengaktifkan gasing seharga £9.99 ini, dan bisa memberikan hiburan kepada Anda terutama di saat-saat bosan. Jika Anda berminat untuk membeli mainan canggih ini, kunjungi saja iwantoneofthose.

Downloads

Download video "A Million Ways"

Download video "Here It Goes Again"

Download album OK GO - Oh No

all pass: exploreyourbrain.com
credit: yngwie malmsteen

Note: please support the original artist with buy their original album

---

Download Ebook buat praktikum Terapan Komputer Perbankan klik sini
untuk download format penulisan praktikum klik sini

Download Ebook mata kuliah Teknik Riset Operasional klik sini

Download Ebook mata kuliah Komunikasi Data dan Jaringan Komputer klik sini

Download Petunjuk Penulisan Ilmiah Gunadarma di sini

---

download L'Arc~en~Ciel - BLESS
Download L'Arc～en～Ciel - BLESS.rar [full mp3 album] | pass: exploreyourbrain.com

Download L'Arc～en～Ciel - BLESS.mkv [full video] *local download | pass: exploreyourbrain.com


K'naan - Waving Flag (OST FIFA World Cup South Africa 2010)

yeah,, here are some download link for free : (*local download only)

Coorfa - Cinta yang tak pasti.mp3 [single]

The Red Jumpsuit Apparatus - Don't You Fake It (2007).rar [album] pass: redsuitjump

The Red Jumpsuit Apparatus - Lonely Road (2009).rar [album]

The Red Jumpsuit Apparatus - Your Guardian Angel.mp3 [single]

The Red Jumpsuit Apparatus - Face Down (Acoustic).mp3 [single]

The Red Jumpsuit Apparatus - You Better Pray.mpg [video]


segitu aja dulu yak .. nanti ditambah lagi ..!!
:cheers:

The Red Jumpsuit Apparatus

The Red Jumpsuit Apparatus adalah sebuah band yang ber-genre alternative rock yang dibentuk pada tahun 2001 di Middleburg, Florida. Personil band ini terdiri dari Ronnie Winter - Lead Vocals, Guitar, Percussion, Duke Kitchens - Guitar, Piano, Vocals, Joey Westwood - Bass, Vocals, Jon Wilkes - Drums, Vocals.

Band ini secara resmi dibentuk oleh Ronnie Winter dan Duke Kitchens pada tahun 2001 setelah mereka memainkan 'cover song' Blink-182 di AP music theory. Selama 18 bulan mereka menciptakan lagu namun belum juga dapat membuat album untuk lagu yang telah mereka ciptakan, sampai akhirnya Joey Westwood dan Jon Wilkes bergabung dan membentuk band The Red Jumpsuit Apparatus tersebut sehingga mereka menjadi band lokal di Florida.

The Red Jumpsuit Apparatus merilis 3 lagu demo mereka pada pertengahan tahun 2004 sebagai salah satu promosi mereka di konser-konser lokal, sekolah, mall, dan lokasi-lokasi lain di luar Florida sampai akhirnya mereka merilis self titled album pertama mereka di akhir tahun 2004 yang berjudul "The Red Jumpsuit Apparatus".

Don't You Fake It (2005-2007)

Kemudian pada tahun 2006, mereka mengeluarkan album kedua mereka yang berjudul "Don't You Fake It" dengan hits mereka "Face Down", "False Pretense", "Your Guardian Angel", and "Damn Regret".

Album The Red Jumpsuit Apparatus "Don't You Fake It" Deluxe Edition (CD/DVD) dirilis pada 23 Februari 2007. Dalam CD tersebut terdapat dua lagu ekslusif, yaitu versi akustik dari lagu mereka yang berjudul "Face Down" dan sebuah lagu yang belum pernah dirilis di album (bonus track) "Disconnected". Juga, pada bulan Mei 2007, salah satu single mereka, "Face Down", menjadi salah satu soundtrack dalam film "Georgia Rule".

Lonely Road (2008-sekarang)

Pada bulan Juni 2007, The Red Jumpsuit Apparatus mulai mengerjakan album kedua mereka, Lonely Road, yang akan dirilis pada musim panas 2008.

Pada bulan April 2008, The Red Jumpsuit Apparatus memulai tour akustik mereka dengan grup band Amaru, yaitu sebuah band yang berasal dari kota yang sama dengan mereka.
Pada 30 September 2008, The Red Jumpsuit Apparatus membuat blog mereka di MySpace, yang akan menampilkan sebuah lagu 'demo version' dari album yang akan dirilisnya. Lagu tersebut akan tersedia bagi member The Red Jumpsuit Apparatus "Alliance" fan group. Dalam album ini, terdapat beberapa lagu hits, diantaranya "Pen and Paper" dan "You Better Pray" dan sebuah single pertama mereka "Lonely Road" dari album yang sama berjudul "Lonely Road".

Di awal Oktober 2008, Matt Carter menggantikan pemain gitar mereka sebelumnya. Carter pernah bekerja dengan band ini sebelumnya, ia sempat ditanya apakah ingin bergabung dengan The Red Jumpsuit Apparatus sebagai personil band, namun ia menolaknya. Sampai pada akhirnya ia ditanya kembali dan ia setuju untuk bergabung.

Pada 20 Maret 2009, Red Jumpsuit Apparatus merilis EP berjudul Shock Session, dan juga versi akustik dari "Pen & Paper", "You Better Pray", dan "Face Down".


--dari berbagai sumber--

Tugas Bahasa Inggris "soft-skill 3"

Nama      : Riyadh Firdaus
NPM       : 31107489
Kelas     : 3DB01

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 information 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, 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 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 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 represented?
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 company on a particular day. It provides managers with financial 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 taxes 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 notes         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 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 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 easily changed into money.
3.Net 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 debts..

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

Apa itu "papercraft"..?

Apakah diantara kalian ada yang sudah tau apa itu papercraft..?? ya.. papercraft atau yang sering disebut juga papermodel atau paper modelling merupakan salah satu bentuk dari origami. Dalam pembuatan origami atau yang lazim disebut dengan seni melipat kertas, kita hanya membuat suatu benda dengan melipat kertas origami tersebut, namun agak berbeda dengan papercraft. Di dalam pembuatan papercraft, kita juga melakukan melipat, menggunting, serta menge’lem’ kertas yang akan kita jadikan suatu model benda tertentu.

History

Mengutip dari wikipedia.org, sejarah paper modelling dimulai dari awal abad ke-20 dalam sebuah majalah. Lalu menjadi semakin popular selama Perang Dunia II dikarenakan kertas merupakan salah satu dari beberapa benda yang dipakai dan diproduksi pada masa itu.

Sekarang ini, papermodel sangat dikenal di Jepang, Eropa, bahkan Amerika. Semenjak papermodel menjadi mudah untuk dibuat dan dicetak, internet pun menjadi salah satu tempat untuk mendapatkan paper modeling tersebut, karena di internet tersedia ratusan model dari kerta yang siap untuk dicetak pada printer dan dibuat menjadi model kertas secara utuh.

Pembuatan papercraft

Dalam membuat papercraft atau papermodel kita membutuhkan alat-alat sebagai berikut:
• Color printer : digunakan untuk mencetak pola model yang akan dibuat. Pola ini bisa didapatkan di link berikut paper-replika.com, salazad.com
• Gunting : digunakan untuk menggunting bagian yang memiliki bentuk pola lengkung.
• Tracer : *(atau bisa diganti dengan ballpoint yang telah habis tintanya) digunakan untuk memudahkan melipat bagian dari kertas dengan menggariskan ballpoint tersebut pada bagian pola yang akan dilipat
• Lem
• Cutter
• Penggaris : digunakan sebagai alat bantu tracer
• Alas cutter : untuk membuat mata pisau cutter tidak cepat rusak dan sebagai alas untuk memotong.

Untuk membuatnya, cukup kalian gunting dan tempel pola yang sudah kalian download dari link di atas sesuai dengan bentuk yang ada.

Nih.. contoh papercraft yang sudah pernah saya buat (*saya rakit lebih tepatnya.. lol)





Nah, sekarang kalian sudah pada tau kan apa itu papercraft..??
Selamat mencoba ya.. *hasil bergantung pada ketelitian dan kerapihan kalian dalam membuatnya. Hehe..

Tugas Bahasa Inggris "soft-skill 2"

     Nama   : Riyadh Firdaus
     NPM    : 31107489
     Kelas  : 3 DB 01

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

A. 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.


B. 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

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

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

5. standars/has standardized/standard
a. The standard paper size in United States for business letters and memorands is 8,5 x 11 inches.
b. The computer department has standardized its procedures for storting and retrieving data.
c. 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.

1. What does each of the following refer to?

   LINES    WORDS     REFERENTS
    1       its       accounting
    4       them      whereas parties
   19       another   corporation
   21       one       organization

Tugas Bahasa Inggris "soft-skill"

     Name    :  Riyadh Firdaus
     Class   :  3DB01
     NPM     :  31107489

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 Volkswagen. 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 asterisk (*) cannot be answered directly from the text.

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

2. Where is the company'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 resources are scarce or abundant in other countries.

7. IBM: International Business Machines, Royal Dutch Shell oil, Panasonic electronic, Coca-Cola soft drink, 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  Multinational 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 column and find the correct synonyms or definitions in the right-hand column. 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
stages     involved in    view               relationships

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 relationships 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 or 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 primarily 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 semi-formal
  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
semi-formal definitions.


a.A multinational corporation is primarily 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. (continuously from past
until now).

14.Ps.Pfc - He had been writing m.1 for two days until yesterday (continuously
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)

Tugas observasi Analisis Sistem Informasi

PT. MAHESA RATU

Jl. Cibubur III No. 6, Cibubur – Ciracas, Jakarta Timur
Phone : +62 21 87702691 Fax. : +62 21 87702691
Website : http://www.mahesaratu.com

PT. Mahesa Ratu merupakan sebuah perusahaan kontraktor yang memiliki visi memberikan layanan yang terbaik dalam mewujudkan impian atau keinginan pelanggan atau klien dalam bidang jasa konstruksi, baik perencanaan dan pelaksanaannya. Menjadi perusahaan kontraktor jasa konstruksi yang profesional dan ditunjang oleh orang-orang yang berpengalaman serta mengutamakan Total Quality Management sehingga menghasilkan Total Quality Services bagi para pelanggan atau klien.

PT. Mahesa Ratu sebagai kontraktor sipil yang meliputi perencanaan, persiapan dan pelaksanaan menangani pembangunan konstruksi bangunan, pekerjaan sipil disertai mekanikal maupun elektrikal. Semua proses perencanaan, persiapan dan pelaksanaan dilakukan oleh tenaga yang ahli di bidang masing-masing.

PT. Mahesa Ratu memiliki misi:
* Memberikan pelayanan yang tepat waktu, efisien dan berkualitas
* Mengutamakan kepuasan pelanggan atau klien.
* Memberikan rekomendasi dan solusi yang tepat bagi pelanggan atau klien
* Membangun citra terbaik perusahaan

PT. Mahesa Ratu juga menjalin hubungan kerja sama dengan beberapa perusahaan, diantaranya:
* PT Bristol Myers Squibb Indonesia, tbk
* Glaxo Smith Kline
* PT. Quest International Indonesia – GIVAUDAN
* PT. Mitra Solusi Dinamika

Ruang lingkup pekerjaan PT. Mahesa Ratu meliputi bangunan :
a) Gedung Perkantoran
b) Gedung Sekolah
c) Gedung Olah Raga
d) Pabrik & Prasarana pabrik
e) Perumahan & Apartement
f) Jalan
g) Jembatan
h) Proyek renovasi lainnya

--------------------------------

Management System

* Klien ~ PT. Mahesa Ratu merupakan sebuah perusahaan kontraktor. Klien dari PT. Mahesa Ratu terdiri dari perusahaan-perusahaan, instansi pemerintah, serta organisasi-organisasi.

* Supplier ~ PT. Mahesa Ratu dalam melakukan kegiatan kerjanya menerima pasokan barang-barang dari toko bangunan dan penyewaan alat berat.

* Subcontractor ~ Selain itu, PT. Mahesa Ratu juga menjalin hubungan kerja sama dengan perusahaan-perusahaan kontraktor lainnya.

* Survey ~ Untuk menjalankan kegiatan kerjanya, PT. Mahesa Ratu melakukan langkah pertama yaitu survey atau mencari peluang dimana ada pekerjaan yang berkaitan dengan ruang lingkup pekerjaan sipil, diantaranya pembangunan, renovasi, modifikasi pembangunan.

* Lobby/meeting ~ PT. Mahesa Ratu juga melakukan lobby/meeting. Langkah ini bertujuan untuk menciptakan hubungan baik sehingga akan timbul ketertarikan pada pihak calon klien terhadap perusahaan ini.

* Penawaran ~ Kemudian langkah berikutnya yaitu PT. Mahesa Ratu mengajukan proposal penawaran harga kepada perusahaan yang telah disurvey sebelumnya, dan diselaraskan dengan komunikasi yang baik antara kedua belah pihak, yaitu antara perusahaan dan klien.

* Kesepakatan ~ Pada langkah ini, perusahaan terus-menerus menjalin komunikasi yang baik dalam rangka mencapai kesepakatan harga dengan klien. Apabila diperlukan, antara perusahaan dan klien dapat melakukan revisi harga sehingga didapatkan kesepakatan harga yang sesuai.

* Persiapan pekerjaan ~ Setelah kedua belah pihak mencapai kesepakatan harga, selagi perusahaan menunggu pihak klien mengeluarkan PO (purchase order), perusahaan dapat melakukan persiapan yang diperlukan untuk memulai pekerjaan.

* PO (purchase order) ~ PO yang dikeluarkan oleh pihak klien adalah sebagai tanda bahwa perusahaan diizinkan melakukan pekerjaan yang telah disepakati sebelumnya oleh kedua belah pihak.

* Pengerjaan ~ PT. Mahesa Ratu melakukan pengerjaan/menyelesaikan pekerjaan sesuai dengan tahapan yang telah dipersiapkan sebelumnya. Selama pengerjaan berlangsung, perusahaan harus tetap berkomunikasi dengan pihak klien berkaitan dengan progress atau perkembangan pekerjaan.

* Pengecekan akhir ~ Setelah semua pekerjaan selesai dilakukan, maka perusahaan melakukan pengecekan akhir. Apabila klien belum puas dengan hasil pekerjaan yang telah dilakukan, maka perusahaan harus memenuhi kewajiban memperbaiki pekerjaan sesuai standar yang telah ditentukan sebelumnya.

* Berita acara ~ Setelah semua pekerjaan selesai 100 % dan klien sudah merasa puas, maka diterbitkanlah surat Berita Acara yang ditandatangani oleh kedua belah pihak.

* Penagihan ~ Berdasarkan surat Berita Acara, maka perusahaan dapat mengirimkan tagihan/invoice kepada pihak klien untuk mendapatkan pembayaran.

* Penerimaan pembayaran ~ Pada prosedur terakhir ini, perusahaan menerima pembayaran dari pihak klien atas pekerjaan yang telah dilakukan sesuai dengan jadwal yang telah disepakati kedua belah pihak.

Tugas mata kuliah

• Nama : Riyadh Firdaus
• NPM : 31107489
• Kelas : 3DB01