Nama : Riyadh Firdaus NPM : 31107489 Kelas : 3DB01
Sistem Informasi Geografis terbagi menjadi tiga kelompok yaitu:
- Alat masukan (input) sebagai alat untuk memasukkan data ke dalam jaringan komputer. Contoh: Scanner, digitizer, CD-ROM.
- Alat pemrosesan, merupakan sistem dalam komputer yang berfungsi mengolah, menganalisis dan menyimpan data yang masuk sesuai kebutuhan. Contoh: CPU, tape drive, disk drive.
- Alat keluaran (ouput) yang berfungsi menayangkan informasi geografi sebagai data dalam proses SIG. Contoh: VDU, plotter, printer.
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
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
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
Text Analysis
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
KEYWORDS USES
Classification
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
CURRENT LIABILITIES LONG-TERM LIABILITIES
Accounts payable Bank loans payable
Taxes payable Mortgage bonds payable
Notes payable
Nama : Riyadh Firdaus
NPM : 31107489
Kelas : 3 DB 01
AN ACCOUNTING OVERVIEW
Comprehension
Vocabulary Exercises
status agencies monitored maintain independently
procedure fee hire rigorous solely
parties financial statement reflected standardized allows
whereas interpretations informed communicates rigorous
LINES WORDS REFERENTS
1 its accounting
4 them whereas parties
19 another corporation
21 one organization
Name : Riyadh Firdaus
Class : 3DB01
NPM : 31107489
MULTINATIONAL CORPORATIONS
Comprehension
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
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
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.
base operate in appreciation of expands
vary corporation development subsidiary
stages involved in view relationships
Text Analysis
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