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Los Angeles – At the end of the movie-themed ‘2012 ‘, all the buildings of religious symbols such as statues of Jesus in Rio de Janeiro, St. Peter’s Basilica at the Vatican and temples in Tibet lantah yield. But the director Roland Emmerich did not destroy the Ka’bah. Why?

As quoted from the Guardian detikhot, Friday (13/11/2009), a German director was reluctant to destroy the Muslim sacred symbols in the film garapannya Ka’bah. He did not want the film is considered insulting Muslims.

At first he was intended to show the visual destruction of important symbols in the world including the Ka’bah. But Roland had been warned of the script writer if he can not do it with a symbol that one.

“Script writer Harald Kloser says if you do the symbols that you can get a fatwa,” said Roland.

‘2012 ‘Shows that devastated the earth shift the earth’s magnetic poles. Various disasters also struck the earth, ranging from devastating earthquakes, the mountain erupted to the tsunami.

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{November 15, 2009}   Tugas B.Inggris 3

The Balance Sheet

Financial statements are the final product of the accunting 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 owner’s share of a business.This is known as owner’s or stockholder’s equity.

One key to understanding the accounting transactions of a business is to understand the relationship of its assets, liabilities, and owner’s equity. This is often represented by the fundamental accounting equation: assets equal liabilities plus owner’s equity.

ASSETS = LIABILITIES + OWNER’S 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 owner’s equity of a company at a specific time (for example, on December 31, 1993). It is made up of two parts. It is made up of two parts. The first part lists the company assets, and the second part details liabilities and owner’s 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 the data for Evaluating the company’s financial position.

  • Question :
  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 owner’s stockholder’s equity determined?
  6. How can the relationship between assets, liabilities, and owner’s equity to 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 useful balance sheet?
  • Answer :
  1. The final product of the accounting process is the balance sheet
  2. A balance sheet is a financial statement that a provide a summary of what a company owns and what it owes on one particular day
  3. It provide information for a specific point in time, for example on Jan 30, 1993
  4. Assets represent everything of value that is owned by a business, liabilities are the debts that is a company owes
  5. Owner’s is stockholder’s equity is determined by subtracting liabilities from assets
  6. It can be represent by the fundamental accounting equation assets equal liabilities plus owner’s equality
  7. Yes, it does.Because one side equal the other most. If not, it must be wrong with the recording
  8. A balance is useful for a business, because it provide a financial picture of a company or a particular day. It provides managers with financial information for company decision making

Neraca

Laporan keuangan merupakan produk akhir dari proses accunting. Mereka memberikan informasi tentang kondisi keuangan perusahaan. Neraca, satu jenis laporan keuangan, memberikan ringkasan tentang apa sebuah perusahaan memiliki dan apa yang berutang pada satu hari tertentu.

Aktiva mewakili semua nilai yang dimiliki oleh bisnis, seperti properti, peralatan, dan piutang. Di sisi lain, kewajiban adalah utang yang berutang-perusahaan misalnya, untuk pemasok dan bank. Jika tangguhan dikurangkan dari aset (aset-kewajiban), jumlah yang tersisa adalah pemilik saham dari sebuah bisnis. Hal ini dikenal sebagai pemilik atau pemegang saham ekuitas.

Salah satu kunci untuk memahami akuntansi transaksi bisnis adalah untuk memahami hubungan dari aset, kewajiban, dan ekuitas pemilik. Hal ini sering diwakili oleh persamaan akuntansi dasar: aset sama ditambah kewajiban pemilik ekuitas.

AKTIVA = KEWAJIBAN + OWNER’S EQUITY

Tiga faktor ini dinyatakan dalam istilah moneter dan oleh karena itu terbatas pada item yang dapat diberi nilai moneter. Persamaan akuntansi selalu tetap berada dalam keseimbangan; dengan kata lain, satu sisi harus sama dengan yang lain.

Neraca memperluas persamaan akuntansi dengan memberikan informasi lebih lanjut tentang aset, kewajiban, dan ekuitas pemilik perusahaan pada waktu tertentu (misalnya, pada 31 Desember 1993). Itu terdiri dari dua bagian. Bagian pertama berisi daftar aset perusahaan, dan bagian kedua rincian kewajiban dan ekuitas pemilik. Aktiva dibagi menjadi sekarang dan aktiva tetap. Uang tunai, piutang, dan persediaan adalah aktiva lancar. Properti, bangunan, dan peralatan membentuk aktiva tetap perusahaan. Bagian kewajiban neraca sering dibagi menjadi kewajiban lancar (seperti rekening yang harus dibayar dan hutang pajak penghasilan) dan kewajiban jangka panjang (seperti obligasi dan jangka panjang catatan).

Neraca memberikan gambaran keuangan suatu perusahaan pada tanggal tertentu, dan karena alasan ini sangat berguna dalam dua wilayah penting. Secara internal, neraca manajer memberikan informasi keuangan untuk pengambilan keputusan perusahaan. Eksternal, calon investor memberikan data untuk mengevaluasi posisi keuangan perusahaan.

  • Pertanyaan:
  1. Apa produk akhir dari proses akuntansi?
  2. Apa itu neraca?
  3. Apakah neraca memberikan informasi keuangan untuk jangka waktu lama (misalnya, Januari-Juni 1993) atau tidak memberikan informasi untuk titik waktu tertentu (misalnya, pada 30 Juni 1993)?
  4. Apa perbedaan antara aset dan kewajiban?
  5. Bagaimana pemilik ekuitas pemegang saham ditentukan?
  6. Bagaimana hubungan antara aset, kewajiban, dan ekuitas pemilik diwakili?
  7. Apakah persamaan akuntansi selalu tetap seimbang? Mengapa atau mengapa tidak?
  8. Bagaimana sebuah bisnis dapat menggunakan neraca? Sebagai seorang manajer, bagaimana Anda akan menemukan neraca berguna?
  • Jawaban:
  1. Produk akhir dari proses akuntansi adalah neraca
  2. Sebuah neraca adalah laporan keuangan yang memberikan ringkasan tentang apa sebuah perusahaan memiliki dan apa yang berutang pada satu hari tertentu
  3. Ini menyediakan informasi untuk titik waktu tertentu, misalnya pada 30 Januari 1993
  4. Aktiva mewakili semua nilai yang dimiliki oleh sebuah bisnis, kewajiban adalah utang perusahaan yang berutang
  5. Pemilik adalah pemegang saham ekuitas ditentukan dengan mengurangkan kewajiban dari aset
  6. Hal ini dapat diwakili oleh persamaan akuntansi dasar aset sama ditambah kewajiban pemilik kesetaraan
  7. Karena satu sisi paling sama dengan yang lain. Jika tidak, pasti ada yang salah dengan perekaman
  8. Keseimbangan ini berguna untuk bisnis, karena memberikan gambaran keuangan suatu perusahaan atau hari tertentu. Manajer memberikan informasi keuangan untuk pengambilan keputusan perusahaan


Men 77 Years Successful Operation Blessing So Transgender Women

New Jersey, a man decided to become a woman at the age of 77 years already. Richard Ramsey, now renamed Renee Ramsey is the oldest person in the world transgender surgery. ‘Eventually I became a woman too’ is the first word that came out after the operation.

In June, Richard Ramsey conduct operations at Lower Bucks Hospital, Bristol Township. Finish the operation, its name was changed to Renee Ramsey. Now, ramsey be a tall woman, thin, and wearing a sweater worn by his wife.

Ramsey had decided to become a woman at the age of 77 years for several reasons. First, at age 20 to 30 of the year, he was not aware of irregularities in her. Second, at the age of 40 years, he realized but still in doubt about his identity.

Third, when age 50 to 60 of the year, he was absolutely sure that he wanted to be a woman, but could not do surgery because it still has a wife. And finally when his wife dies, there is no reason that could keep him to really become a woman.

“Actually, my desire to become a woman so long ago,” said Ramsey who is a veteran of over 20 years, as quoted by The Philadelphia Inquirer, Wednesday (12/11/2009).

“Now the hardest thing I have to do is learn to be a woman. If I am angry, I should be angry as a woman. But now I feel more happy and calm. I am also more happy that the lady was called by everyone,” said Ramsey.

According to the National Center for Transgender Equality, estimated there are about 700,000 people in America who do transgender surgery. The number could not be ascertained as well as many people out there who kept his identity.

Meanwhile, the American Psychological Association says, the prevalence of women who want to be more men than men who want to be a woman. One of the 10,000 men want to be a woman, while one of 30,000 women wanted to be a man

“The data that was a long time. Maybe now the trend is almost the same, even more men who want to be a woman. In fact, transgender population increased and developed,” said Michael Hendricks, a gender specialist psychologist.

Sherman Leis, surgeons who perform surgery on Ramsey said that the advances in surgery techniques and the acceptance of gay or lesbian is one reason that encourages seseorag to trangender surgery.

Leis are open practice at the Center for Transgender Surgery since the year 204, had surgery for 250 people, either male or female, who wants to change her genitals. And none of the patients who regret the operation. “They’re just waiting for the surgery for a very long time and have carefully considered. In fact, they appeared happier after the surgery,” said Leis.

Ramsey is already aware of her difference from the age of 5 years. Since then until the teenager, he was often playing with dolls, likes to cook, sew, do not like football, embarrassed by her body is not muscular, and slept with her mother’s underwear.

Finally in 1952 he decided to join the U.S. Navy and military thought can turn it into a real man. But no, he was even nicknamed ‘little girl’ by her friends. Fortunately, 2 years later, he managed to convince a woman to marry him. They have 4 children and his sex life was fine. But then he divorced his wife and moved to Arizona.

Though still unsure of their gender, but Ramsey was married again to a woman in 1982. Ramsey never told his wife that he was a transgender. “But he began to wonder why a lot of lingerie in the laundry. And finally I confess that I also use it,” said Ramsey.

“We have a sex life smoothly. Berhubungang But each sex, I always imagined what it would be in a position like my wife,” he added. Ramsey produce 1 child from second marriage, but until now his son does not know that he is transgender.

Although already turned into a woman, but Ramsey did not lose his friends. “At home, I dressed like a woman. But if it was gathered or go with friends, sometimes I use a men’s clothing,” says Ramsey.

No one knows for sure what causes transgender, but that certainly is not a condition of mental illness and has nothing to do with a psychiatrist.

“There’s a slightly different course with his brain. It could also factor genes and hormones are not balanced at the time of pregnancy,” said Norman P Spack, a pediatric endocrinologist from Children’s Hospital Boston.



{November 8, 2009}   Tugas B.Inggris 2

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



MOSCOW – Russia Ulema Council declared Quranic verses written on the body of a baby Ali Yakubov is a warning to all Muslims of Russia and Dagestan.

“We interpret the sign as a warning to all Muslims of Russia and Dagestan, which they must turn to the teachings of the religion of God, repent of their sins, and leave the strife, conflict, and confrontation or kill each other which shook the ground today and the whole Caucasus Dagestan , “call the agency statement, quoted by Russian news agency Interfax on Wednesday (21/10/2009).

According to religious institutions that, if these things are met, then the Muslims will get the grace of God and the community can build a truly peaceful and prosperous.

As reported earlier, writing in Arabic letters that appear in the body of nine-month-old baby, a few days after her birth. The article appeared in the back, arms, legs, and stomach Ali. Writings that appeared between the other reads, “God is who created all this.”

The baby’s mother, Madina Yakubova, said the writing appeared on Monday and Friday. “Ali’s body temperature becomes very high and she was crying. Writing is gradually lost after three days, and then appeared again,” Madina.

Ali’s parents did not tell it to anyone until they saw the writing that says, “Show me the signs to the people”. Madina said, Ali was the second child. It never appeared on her daughter who is a brother Ali.

Responding to that, the medical community certainly do not believe it. Ludmila Luss, a local doctor, convinced that the story was written by Ali’s parents.

“They may give the skin irritation in Ali, as with pepper and salt, or drugs, which trigger inflammation of the skin and leaves red marks in the form of Arabic letters,” he said



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