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Coba saudara buat uraian sejarahnya berdirinya perusahaan atau kantor tempat saudara bekerja dalam bahasa Inggris, yang mencakup tgl berdirinya dan nama pemiliknya dan pimpinan atau direktur serta manajemen perusahaan atau kantor. Ini khusus kelas sabtu-minggu yang mengambil bahasa inggris 2. Bapak Ibu wajib menceritakan di depan kelas tanpa teks dan juga ketikannya dikrim melalui email saya amur2766@yahoo.co.id paling lambat pada pertemuan terakhir kuliah bahasa Inggris.
Untuk mahasiswa yang jarang masuk bahasa Innggris nilainya akan dikosongkan.
Untuk mahasiswa kelas Reguler yang mengambil bahasa Inggris, coba saudara cari artikel tentang akuntansi melalui internet.kemudian saudara terjemahkan dan hasilnya baik bahasa Inggris dan Indonesia dikirim ke email saya yaitu amur2766@yahoo.co.id paling lambat sebelum minggu tenang
yang terlambat akan kami terima
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English Club : Learn English : English Grammar : Verbs : Tenses
Tenses
Many English learners worry too much about tense. If you stopped 100 native English speakers in the street and asked them about tense, one of them might give you an intelligent answer—if you were lucky. The other 99 would know little about terms like “past perfect” or “present continuous”. And they would know nothing about aspect, voice or mood. But they can all speak fluent English and communicate effectively. Of course, for ESL it helps to know about tenses, but don’t become obsessed with them. Be like those native speakers! Speak naturally!
The English Tense System
The links below are to lessons for each of the 12 basic tenses. In each lesson we look at two aspects of the tense:
Structure: How do we make the tense?
Use: When and why do we use the tense?
Some lessons look at additional aspects, and most of them finish with a quiz to check your understanding.
Present Tense
I do do, I do
Present Continuous Tense
I am doing, I am doing tomorrow
Present Perfect Tense
I have done
Present Perfect Continuous Tense
I have been doing
Past Tense
I did do, I did
Past Continuous Tense
I was doing
Past Perfect Tense
I had done
Past Perfect Continuous Tense
I had been doing
Future Tense
I will do
Future Continuous Tense
I will be doing
Future Perfect Tense
I will have done
Future Perfect Continuous Tense
I will have been doing
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Untuk mahasiswa kelas reguler dan sabtu minggu.coba saudara cari tenses berikut ini di Internet :
1. present future tense
2. Past Future Tense
3. Present future perfect tense
4. Past Future Perfect tense
5. Simple present tense
6. Simple present tense
7. Present perfect tense
8. Past perfect tense
9. Present future Continous Tense
10.Past continous tense
11.Present perfect continous tense
12.Past Perfect continous tense
3.Past future continous tense
14. Present future perfect continous tense
15. Past future perfect continous tense
16.Must
SEC Takes Action to Improve Consistency of Disclosure to U.S. Investors in Foreign Companies
FOR IMMEDIATE RELEASE
2007-235
Washington, D.C., Nov. 15, 2007 – The Securities and Exchange Commission today voted unanimously to help American investors better analyze and get more readily comparable financial information from the U.S.-registered foreign companies in which they invest. The Commission’s action responds to the record number of U.S. investors who own the securities of foreign companies, and the growing need for high-quality accounting standards that transcend borders.
Having considered extensive and informative public comment on its June 2007 proposal, the Commission today approved rule amendments under which financial statements from foreign private issuers in the U.S. will be accepted without reconciliation to U.S. Generally Accepted Accounting Principles only if they are prepared using International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board. The purpose of the requirement to use the IASB-approved version is to encourage the development of IFRS as a uniform global standard, not a divergent set of standards applied differently in every nation. Consistency of application of IFRS will help U.S. investors who own foreign securities to have better comparability.
The number of Americans who own foreign securities has risen significantly in recent years. Today, two-thirds of American investors own securities of foreign companies. That is a 30 percent increase in the past five years. The vast majority of U.S. investors own securities of companies that report their financial information using IFRS. IFRS is mandatory in Europe and in several other countries, and its use is mandated or permitted in over 100 nations around the world.
“Consistent application of international accounting standards will help the two-thirds of U.S. investors who own foreign securities to understand and draw better comparisons among investment options than they could with a multiplicity of national accounting standards,” said SEC Chairman Christopher Cox.
Chairman Cox also announced today that the SEC will convene two roundtables, on December 13 and December 17, to collect more feedback from the public on the issue of giving U.S. domestic issuers the same option that foreign issuers have in our markets to use either IFRS or U.S. GAAP.
In addition to improving the consistency and comparability of financial reporting for U.S. investors who own foreign securities, the Commission’s rule amendments will also facilitate cross-border capital formation and increase investment opportunities available to U.S. investors.
The rule amendments will take effect 60 days after they are published in the Federal Register and apply to financial statements covering years ended after Nov. 15, 2007.
* * *
The full text of the detailed release concerning the rule amendments will be posted to the SEC Web site as soon as possible.
Additional materials:
Video of Chairman’s Statement:
Windows Media Player (14 MB)
QuickTime (15 MB)
http://www.sec.gov/news/press/2007/2007-235.htm
Terjemahkan ke dalam bahasa Indonesia.siapa tau keluar ujian
carilah “Accounting Dictionary” melalui internet. kemudian saudara print dan terjemahkan. tugas kelompok untuk kelas reguler dan sabtu-minggu. Cara mencarinya : ketik google, kemudian ketik accounting dictionary.lalu tekan enter
Sample Accounting Basics Questions
1) The title of the asset account that reports the unexpired cost of insurance premiums that have already been paid is _____________ Insurance.
2) The owner’s equity section of a corporation’s balance sheet is known as shareholders equity or _______________________ equity.
3) The title of the liability account that reports amounts that were received by the company before they were earned is ________________ Revenues.
4) The financial statement that reports the financial position of a company as of an instant or point in time is the ________________ sheet.
5) The balance sheet reports amounts that apply at a particular ____________ in time.
6) An entry to the left-side of an account.
7) This component of Property, Plant & Equipment is not depreciated.
9) Sometimes inventory is reported at an amount that is __________ than cost.
10) The basis or method of accounting that is less effective than the accrual basis in measuring profitability.
Sample Accounting Equation Questions
1) Liabilities are amounts _______ by a company.
2) The collection of an account receivable will affect two _________ accounts.
3) Double-entry accounting is a key reason why the accounting ______________ remains in balance.
4) Along with owner’s equity these are claims against a company’s assets.
5) This word is often part of the account title of liabilities.
6) The accounting equation remains in balance because of the accounting system known as __________-entry.
7) The financial statement with a structure similar to the accounting equation is the __________ sheet.
9) The balance sheet reports the financial position of a company at a moment or ________ in time.
10) A listing of all the accounts to which amounts can be posted is the ___________ of accounts.
Accounting Equation
The accounting equation is Assets = Liabilities + Owner’s (Stockholders’) Equity. The accounting equation should remain in balance at all times because of double-entry accounting or bookkeeping. (Double-entry means that every transaction will affect at least two accounts in the general ledger.)
Here are some examples of how the accounting equation remains in balance. An owner’s investment into the company will increase the company’s assets and will also increase owner’s equity. When the company borrows money from its bank, the company’s assets increase and the company’s liabilities increase. When the company repays the loan, the company’s assets decrease and the company’s liabilities decrease. If the company pays cash for a new delivery van, one asset (cash) will decrease and another asset (vehicles) will increase. If a company provides a service to a client and immediately receives cash, the company’s assets increase and the company’s owner’s equity will increase because it has earned revenue. If the company provides a service and allows the client to pay in 30 days, the company has increased its assets (Accounts Receivable) and has also increased its owner’s equity because it has earned service revenue. If the company runs a radio advertisement and agrees to pay later, the company will incur an expense that will reduce owner’s equity and has increased its liabilities.
From our examples, you can see that owner’s equity increased when the owner made an investment in the business and also when revenues were earned. Owner’s equity decreased when the owner withdrew assets from the business and when expenses were incurred. This leads us to the expanded accounting equation:
Assets = Liabilities + Owner’s Equity + Revenues – Expenses – Draws
Accounting Principles
Accounting principles are also referred to as generally accepted accounting principles or GAAP. Accounting principles range from general guidelines to very detailed rules established by the Financial Accounting Standards Board (FASB).
The general guidelines, or basic accounting principles, include the cost principle, matching principle, full disclosure principle, going concern assumption, economic entity assumption, monetary unit assumption, materiality, and industry peculiarities or practices. The specific rules issued by the FASB include more than 150 statements of financial accounting standards and interpretations. (These are available at http://www.fasb.org.) Often, industries that are regulated by government agencies will have unique reporting standards or requirements. Many of the rules established by the FASB’s predecessors continue to be part of GAAP.
Financial statements that are distributed outside of a company are to be prepared in accordance with generally accepted accounting principles. Corporations whose stock is publicly traded must have their financial statements audited by independent certified public accountants. These CPAs give assurance that the financial statements were prepared in accordance with generally accepted accounting principles.
The Securities and Exchange Commission (SEC), a U.S. government agency, has the ultimate authority over the reporting requirements of publicly traded corporations. However, the SEC allows the FASB to develop accounting rules or standards.
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Sample Basic Accounting Principles Questions
1) The Conceptual _________________ was a discussion memorandum issued by the FASB in the 1970s. Out of this came the FASB Statements of Financial Accounting Concepts.
2) Accounting Research ________________ were issued between 1939 and 1959. The ARBs remain a source of accounting principles unless superseded by the APB or FASB.
3) _______________ practices or peculiarities allow for modifications of accounting principles. Often this involves companies that are regulated by the federal government, such as banks, utilities, investment firms, and insurance companies.
4) The matching principle requires that expenses be matched with the related __________________ reported on the income statement.
5) Conservatism is often associated with this rule for inventory valuation. (acronym)
6) The assumption that the purchasing power of the dollar is constant is the __________________ unit assumption.
7) A qualitative characteristic associated with verifiability and “you can depend on it”.
9) As a result of this principle, assets are recorded at the amount spent to acquire them rather than the amount that will be received when they are sold.
10) Accrual accounting is associated with this principle.
Accounts Receivable
Accounts receivable is a current asset that reports the amount a company’s customers owe the company for goods or services provided on credit. Under accrual accounting, a company credits a revenue account and debits Accounts Receivable when billing customers. When an account receivable is collected, the accountant debits Cash and credits Accounts Receivable.
A company that extends credit to a customer faces the risk of not collecting the account receivable. If a loss does occur from extending credit, it is reported as an operating expense, such as bad debt expense.
There are two ways of reporting losses from credit sales. One is the direct write-off method. Under this approach, the company does not anticipate any loss. The asset Accounts Receivable is reported at its full amount and no expense is reported until it is known with certainty that a customer will not pay the amount owed. This method is not encouraged by accountants, because it may be overstating assets and net income.
The preferred way to report losses from credit sales is to anticipate that some receivables will not be collected. This approach is the allowance method. It gets it name because of the contra account to Accounts Receivable entitled Allowance for Doubtful Accounts. The credit balance in the allowance account works to value the accounts receivable at their approximate net realizable amount. Under the allowance method, the bad debt expense and the credit to the allowance account is reported closer to the time of the sale—thus providing a better matching with revenues. Under the allowance method the accounts receivable are reported at a more realistic and conservative amount.
To assist in the managing of accounts receivables, an aging of the accounts receivable is prepared. An aging sorts the customers’ balances by how long the customers have owed the open invoice amounts.
Sales on credit involve credit terms such as “net 10 days” or “net 30 days” or “2/10, net 30″ and others. Net 30 days means there is no discount allowed from the amount on the sales invoice. If the credit term is “2/10, net 30″ the customer can remit 2% less than the invoice amount if the customer pays within 10 days. Otherwise the full amount is due in 30 days.
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Accounts Receivable #1 Open Print
Sample Accounts Receivable Questions
1) A company might borrow money by using its accounts receivable as ______________ for the loan.
2) To remind customers of the amount it owes, a company will mail ______________ to these customers. This document will show the open or unpaid invoices.
3) When goods are shipped FOB _____________ point, the sale and accounts receivable will occur at the seller’s dock.
4) “2/10, net 30″ is an example of credit __________.
5) Under the allowance method, the write-off of a bad account will involve two current ________ accounts.
6) Usually the Allowance for Doubtful Accounts will have a __________ balance.
7) The aging of accounts receivable is associated with the percentage of _____________ method for determining the amount of Bad Debt Expense.
9) A company that is in the business of purchasing accounts receivable.
10) The allowance account to accounts receivable is a ________-asset account.
Activity Based Costing & Overhead
Activity based costing or ABC arose from the shortcomings of assigning an ever increasing amount of manufacturing overhead to products on the basis of one variable, such as direct labor hours or machine hours.
When manufacturing overhead costs are allocated, spread, or assigned to products on the basis of the production equipment’s machine hours, a product run in small batches will be assigned few overhead dollars. However, this small batch might actually use a significant amount of setup time, movement of materials, and require other attention. Using only the machine hours as the means of allocation will mean this product will be assigned too little cost for all of the work it is causing.
Another product might run day and night with few setups and not much special handling. This product will be assigned an enormous amount of overhead based on the number of machine hours. This product will be assigned far more overhead costs than it is causing.
When companies manufacture diverse products and have diverse demands from its customers, the allocation of manufacturing overhead on one base, such as machine hours, will lead to cost distortions.
Activity based costing seeks to find the real cause of the overhead and to assign the overhead to the products and customers that are causing or driving the overhead costs. Rather than using the traditional allocation based on machine hours, managers are first determining the true cost of the activities being demanded for each product. With global competition, a company might lose a customer if it raises its price based on faulty cost allocations.
A common activity is setting up a machine for a production run. The setup activity is likely to be the same whether the production run will be 100 units or 10,000 units. If the setup activity costs $200, then $200 should be assigned to each batch or production run. If you don’t recognize the setup activity and simply allocate the cost on the basis of machine hours, you might attract lots of small production runs and lose a lot of long production runs. That could lead to financial disaster.
Striving to learn about activities and their costs has led to what is referred to as activity based management.
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Activity Based Costing & Overhead #1 Open Print
Sample Activity Based Costing & Overhead Questions
1) Another name for “factory” overhead is ___________________ overhead.
2) This overhead rate is computed prior to the start of the accounting year and is based on budgeted overhead costs divided by budgeted units of activity.
3) To assign costs to products or departments.
4) In an ABC system the cost of the material added to each item manufactured is a ___________-level cost.
5) A system where a manufacturer maintains very little inventory of components and relies on its suppliers to deliver the components only when needed. (acronym)
6) The series of activities that add value when a manufacturer converts raw materials into products is referred to as the supply ______________.
7) Manufacturing overhead is a cost of the ________________ manufactured.
9) These units are used in process costing when the products in a department are not yet finished at the end of an accounting period.
10) Items that have been manufactured but have not yet been sold are counted as finished goods ______________________.
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Balance Sheet
The balance sheet is one of the main financial statements. It is also known as the statement of financial position. The balance sheet reports the amount of assets, liabilities, and stockholders’ (or owner’s) equity at a specific moment (or point in time).
The balance sheet usually reports assets by classifications such as current assets, investments, property, plant and equipment, and other assets. Liabilities are classified as current liabilities and long-term liabilities.
The items and amounts reported on the balance sheet reflect the cost principle, matching principle, conservatism, going concern, and other basic principles as well as the more detailed rules included in the pronouncements issued by the Financial Accounting Standards Board (FASB).
Typical assets listed on the balance sheet include cash, accounts receivable, inventory, supplies, prepaid insurance, land, buildings, equipment, and intangible assets such as goodwill.
Typical liabilities include notes payable, accounts payable, wages payable, interest payable, income taxes payable, and bonds payable.
Stockholders’ equity is the difference between the amounts reported for assets and liabilities.
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Sample Balance Sheet Questions
1) A company’s own stock that has been repurchased but has not been retired is __________________ stock.
2) The basic _________________ equation is A = L + OE.
3) The accounting principle that prevents assets from being reported at their current value.
4) The balance sheet classification under which a company reports customer deposits and receipts for services that have not yet been performed.
5) Banks and others who have lent money or supplied goods and services on credit.
6) A detailed listing of a company’s accounts receivable sorted by the date of sale or the due date of the receivable is known as an ___________ of accounts receivable.
7) Money market accounts and a U.S. Treasury bill that matures in 45 days are examples of cash _______________________.
9) Balance sheet accounts are often referred to as real or ____________________ accounts.
10) The cost flow assumption that will result in older costs remaining on the balance sheet. (acronym)
Crosswords for:
Accounting Basics (2)
Accounting Equation (1)
Accounting Principles (3)
Accounts Receivable (1)
Activity Based Costing & Overhead (1)
Adjusting Entries (3)
Balance Sheet (2)
Bank Reconciliation (3)
Bookkeeping (1)
Break-even Point &
Cost Estimation (2)
Cash Flow Statement (3)
Chart of Accounts (1)
Debits & Credits (3)
Depreciation (3)
Evaluating Business Investments (1)
Financial Accounting (1)
Financial Ratios (3)
Financial Statements (1)
Improving Profits (1)
Income Statement (3)
Inventory &
Cost of Goods Sold (3)
Lower of Cost or Market (1)
Payroll Accounting (3)
Present Value and Bonds (3)
Standard Costing (2)
Stockholders’ Equity (1)
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Financial Accounting
Financial accounting is focused on four general-purpose, external financial statements:
balance sheet
income statement
statement of cash flows
statement of stockholders’ equity
Because these financial statements will be used by many different individuals outside of the company, the financial statements must follow generally accepted accounting principles (GAAP). These common rules or standards are developed by the Financial Accounting Standards Board (FASB). All of the rules are based on basic accounting principles and concepts such as cost, matching, full disclosure, going concern, consistency, and more.
GAAP also requires that large corporations follow the accrual basis of accounting. This means that revenues are reported when they are earned (not when the money is received), and expenses are reported when they are incurred (not when paid).
If a corporation’s stock is publicly-traded, it is also required to follow the reporting requirements of the Securities and Exchange Commission (SEC), an agency of the U.S. government. This means the corporation’s financial statements must be audited by an independent registered public accounting firm. The corporation must also provide additional financial reporting such as annual reports to stockholders and to the SEC (Form 10-K), proxy statements, and other financial information.
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Financial Accounting #1 Open Print
Sample Financial Accounting Questions
1) Cost, full disclosure, and matching are three of the basic accounting ______________.
2) The FASB is responsible for developing new accounting _____________, which will become part of GAAP.
3) GAAP is the acronym for generally ___________ accounting principles.
4) Large companies must use the _________-basis of accounting, rather than the cash-basis of accounting.
5) A corporation’s annual report to the SEC is the Form _______-K.
6) The difference between the amounts of assets and liabilities is stockholders’ __________.
7) The balance sheet is also referred to as the statement of financial __________.
9) Distributions of some of a corporation’s net income to the stockholders.
10) The word for an entry on the right side of an account.
Crosswords for:
Accounting Basics (2)
Accounting Equation (1)
Accounting Principles (3)
Accounts Receivable (1)
Activity Based Costing & Overhead (1)
Adjusting Entries (3)
Balance Sheet (2)
Bank Reconciliation (3)
Bookkeeping (1)
Break-even Point &
Cost Estimation (2)
Cash Flow Statement (3)
Chart of Accounts (1)
Debits & Credits (3)
Depreciation (3)
Evaluating Business Investments (1)
Financial Accounting (1)
Financial Ratios (3)
Financial Statements (1)
Improving Profits (1)
Income Statement (3)
Inventory &
Cost of Goods Sold (3)
Lower of Cost or Market (1)
Payroll Accounting (3)
Present Value and Bonds (3)
Standard Costing (2)
Stockholders’ Equity (1)
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Lower of Cost or Market
The lower of cost or market rule is associated with the accounting guideline or constraint known as conservatism. (Conservatism means that if doubt exists between two alternatives, the accountant should choose the alternative that will result in a lesser asset amount and less profit.)
When the lower of cost or market is applied to inventory, the accountant will value the inventory items at the lower of (1) the cost, or (2) the replacement cost within a ceiling and a floor.
The ceiling is the highest amount for the market amount. The ceiling is the net realizable value (NRV) and it is calculated as follows: the selling price in the ordinary course of business minus any costs of completion and disposal.
The floor is the lowest amount for the market amount and it is the net realizable value minus the normal profit.
Here is one example. Assume an inventory item had a cost of $10. Its replacement cost is now $8. Its net realizable value is $9, and the normal profit is $2. The cost of $10 is compared to the market amount. Market is the replacement cost of $8 constrained by a ceiling of $9 (NRV) and a floor of $7 (NRV of $9 minus $2 profit). Since the $8 replacement cost is within the ceiling and the floor, the accountant compares the cost of $10 to the market of $8. The lower of cost or market is $8.
Here’s another example. An item in inventory had a cost of $10. Its replacement cost is $5. The net realizable value is $7 and the normal profit is $1. The market amount is the replacement cost of $5, but it is constrained by a ceiling of $7 and a floor of $6 ($7 minus the normal profit of $1). Because the replacement cost is below the floor amount, the floor amount is used. This means the accountant chooses between the lower of the cost of $10 or the market of $6. Hence, the item should be valued at $6 under the lower of cost or market rule.
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Lower of Cost or Market #1 Open Print
Sample Lower of Cost or Market Questions
1) Another term for “limitation”. (For example, the ceiling or floor for replacement cost.)
2) “Market” in LCM is the constrained replacement cost whether by purchase or production. In other words LCM will apply to a merchant and to a __________________.
3) The upper limit for the market amount in LCM is also referred to as the _____________.
4) When cost is less than the floor, the LCM rule requires that ________ be used.
5) __________ profit is subtracted from NRV in order to determine the floor in LCM.
6) The type of gain that occurs when the value of items in a company’s inventory increases.
7) The “R” in NRV.
9) If you desire to have the most conservative results from LCM, you should apply the LCM rule to every inventory _________.
10) The result on the income statement when an adjustment is made to reduce inventory from cost to market.
Crosswords for:
Accounting Basics (2)
Accounting Equation (1)
Accounting Principles (3)
Accounts Receivable (1)
Activity Based Costing & Overhead (1)
Adjusting Entries (3)
Balance Sheet (2)
Bank Reconciliation (3)
Bookkeeping (1)
Break-even Point &
Cost Estimation (2)
Cash Flow Statement (3)
Chart of Accounts (1)
Debits & Credits (3)
Depreciation (3)
Evaluating Business Investments (1)
Financial Accounting (1)
Financial Ratios (3)
Financial Statements (1)
Improving Profits (1)
Income Statement (3)
Inventory &
Cost of Goods Sold (3)
Lower of Cost or Market (1)
Payroll Accounting (3)
Present Value and Bonds (3)
Standard Costing (2)
Stockholders’ Equity (1)
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good afternoon mrs,assallamuallaikum .
mrs,i to wants lecture material english language abaut accounting.
on lecture lecture material who to give,before i to say thank you.