Saturday, November 14, 2009

Kenapa Anjing itu diharamkan untuk Seorang Muslim.

Kenapa Anjing itu diharamkan untuk Seorang Muslim.

Bagi kalian yang bertanya-tanya seperti saya simak yuk tulisan ini.

Question :

Benarkah seorang muslim haram memelihara anjing?

Anjing itu hewan yang lucu dan setia kenapa diharamkan memeliharanya?

Bagaimana hukumnya orang buta yang memelihara anjing sebagai penuntun? Apakah diperbolehkan?

Apakah anggapan bahwa anjing itu haram dipelihara itu benar? mengingat Allah SWT telah menganugrahkan berbagai kepintaran dan kecerdikan pada anjing yang sangat bermanfaat bagi manusia?

And etc….

The answer is :

Sebenarnya islam hanya melarang seorang muslim untuk memeliharanya di dalam rumah, kecuali bila ada manfaatnya untuk menjaga rumah. Dan untuk itu, anjing tidak dipelihara di dalam rumah melainkan di luar rumah. Dan hanya air liur anjing yang di haramkan oleh islam.

Kenapa ?...

Ada sebuah dalil yang sering dijadikan dasar oleh para ulama untuk tidak memelihara anjing di dalam rumah.

Dari Aisyah ra berkata bahwa Rasulullah SAW menunggu Jibril as pda saat yang telah ditentukan. Namun Jibril tidak datang pada saatnya, sehingga nabi melempar tongkat dari tangannya dan berkata, “Allah tidak mengingkari janjinya, demikian juga dengan rasulnya.” Kemudian beliau SAW menoleh dan mendapati seekor anjing di kolong tempat tidurnya. “Wahai Aisyah, sejak kapan anjingi itu masuk ke sini?” Aisyah menjawab, “Aku tidak tahu.” Maka beliau SAW memerintahkan agar anjing itu dikeluarkan. Maka datanglah jibril dan Rasulullah SAW bertanya, “Engkau telah janji dan aku telah duduk menunggu, tapi Engkau tidak datang, mengapa?” Jibril menjawab, “Anjing di dalam rumahmu itu telah mencegahku. Sesungguhnya kami tidak masuk ke dalam rumah yang ada anjing dan gambar.” (HR Muslim)

Hadits ini dan hadits lainnya yang sejenis telah dijadikan dasar oleh para ulama untuk mengharamkan umat Islam memelihara anjing di dalam rumah.

Bagaimana penjelasan di Al-Quran?...

Di dalam Al-Quran Al-Kariem, di dalam salah satu ayatnya justru memberi isyarat tentang bolehnya seorang muslim memelihara anjing. Namun fungsinya jelas, yaitu sebagai anjing pemburu yang bertugas untuk berburu hewan buruan. Dan memang tidak dipelihara di dalam rumah, karena memang haram hukumnya.

Simaklah ayat berikut ini:

Mereka menanyakan kepadamu, “Apakah yang dihalalkan bagi mereka?” Katakanlah, “Dihalalkan bagimu yang baik-baik dan oleh binatang buas (anjing )yang telah kamu ajar dengan melatihnya untuk berburu; kamu mengajarnya menurut apa yang telah diajarkan Allah kepadamu. Maka makanlah dari apa yang ditangkapnya untukmu, dan sebutlah nama Allah atas binatang buas itu. Dan bertakwalah kepada Allah, sesungguhnya Allah amat cepat hisab-Nya.(QS. Al-Maidah: 4)

Keterangan ayat :

Al-Mukallab adalah hewan buas apa saja, termasuk di dalamnya anjing, burung elang dan lainnya. Semuanya harus sudah terlatih, menurut kepada perintah tuannya, dan ketika melepasnya diucapkan basmalah.

Di ayat lain, juga disinggung tentang para hamba Allah yang menghuni gua (ashhabul kahfi), di mana mereka memiliki seekor anjing yang mengikuti selama pelarian dan persembunyian.

Atau kamu mengira bahwa orang-orang yang mendiami gua dan raqim (anjing)itu, mereka termasuk tanda-tanda kekuasaan Kami yang mengherankan? (QS. Al-Kahfi: 9)

Penjelasan ayat :

Meski ada beberapa perbedaan pendapat tentang makna raqim di dalam ayat ini, namun tidak sedikit yang berpendapat bahwa raqim adalah nama anjing milik salah seorang dari mereka.

Ayat ini menunjukkan setidaknya umat Islam di masa lalu, sebelum masa kenabian Muhammad SAW, dibolehkan memelihara anjing.

Bagaimana dengan Kenajisan Anjing?...

Selain keharaman memelihara anjing di dalam rumah, seorang muslim yang memelihara anjing untuk penjaga atau pemburu juga harus memperhatikan sisi lainnya, yaitu faktor kenajisan air liur anjing dan tubuhnya juga.

Ada beberapa hadits nabawi yang secara tegas menyebutkan bahwa air liur anjing hukumnya najis. Di antaranya hadits berikut ini:

Dari Abi Hurairah ra bahwa Rasulullah SAW bersabda, `Bila seekor anjing minum dari wadah milik kalian, maka cucilah 7 kali. (HR Bukhari 172, Muslim 279, 90).

Dari Abi Hurairah ra bahwa Rasulullah SAW bersabda, `Sucinya wadah kalian yang dimasuki mulut anjing adalah dengan mencucinya 7 kali.” Dan menurut riwayat Ahmad dan Muslim disebutkan salahsatunya dengan tanah.” (HR Muslim 279, 91, Ahmad 2/427)

Penjelasan ayat :

Meski demikian, kedua hadits di atas masih dalam batas najis air liurnya saja. Tetapi apakah badannya juga najis, ternyata para ulama masih berbeda pendapat dalam membreak-down pengertiannya. Sebagian ulama menghukumi anjing sebagai hewan yang najis berat (mughallazhoh), bukan hanya air liurnya saja, tetapi juga seluruh tubuhnya. Namun ada sebagian ulama yang tidak menghukumi najis anjing pada badannya, kecuali hanya air liurnya saja sebagai najis berat.

Menurut kalangan ulama tentang kenajisan anjing sesuai apa yang terdapat dalam kitab-kitab fiqih rujukan utama:

1. Mazhab Al-Hanafiyah

Dalam mazhab ini, yang najis dari anjing hanyalah air liurnya, mulutnya dan kotorannya. Sedangkan tubuh dan bagian lainnya tidak dianggap najis. Kedudukannya sebagaimana hewan yang lainnya, bahkan umumnya anjing bermanfaat banyak buat manusia. Misalnya sebagai hewan penjaga atau pun hewan untuk berburu. Mengapa demikian?

Sebab dalam hadits tentang najisnya anjing, yang ditetapkan sebagai najis hanya bila anjing itu minum di suatu wadah air. Maka hanya bagian mulut dan air liurnya saja (termasuk kotorannya) yang dianggap najis. Lihat kitab Fathul Qadir jilid 1 halaman 64, kitab Al-Badai` jilid 1 halaman 63.

2. Mazhab Al-Malikiyah

Mazhab ini juga mengatakan bahwa badan anjing itu tidak najis kecuali hanya air liurnya saja. Bila air liur anjing jatuh masuk ke dalam wadah air, wajiblah dicuci tujuh kali sebagai bentuk ritual pensuciannya. Silahkan periksa kitab Asy-Syarhul Kabir jilid 1 halaman 83 dan As-Syarhus-Shaghir jilid 1 halaman 43.

3. Mazhab As-Syafi`iyah dan Al-Hanabilah

Kedua mazhab ini sepakat mengatakan bahwa bukan hanya air liurnya saja yang najis, tetapi seluruh tubuh anjing itu hukumnya najis berat, termasuk keringatnya. Bahkan hewan lain yang kawin dengan anjing pun ikut hukum yang sama pula. Dan untuk mensucikannya harus dengan mencucinya tujuh kali dan salah satunya dengan tanah.

Logika yang digunakan oleh mazhab ini adalah tidak mungkin kita hanya mengatakan bahwa yang najis dari anjing hanya mulut dan air liurnya saja. Sebab sumber air liur itu dari badannya. Maka badannya itu juga merupakan sumber najis. Termasuk air yang keluar dari tubuh itu juga, baik kencing, kotoran dan juga keringatnya.

Pendapat tentang najisnya seluruh tubuh anjing ini juga dikuatkan dengan hadits lainnya antara lain:

Bahwa Rasululah SAW diundang masuk ke rumah salah seorang kaum dan beliau mendatangi undangan itu. Di kala lainya, kaum yang lain mengundangnya dan beliau tidak mendatanginya. Ketika ditanyakan kepada beliau apa sebabnya beliau tidak mendatangi undangan yang kedua, beliau bersabda,

“Di rumah yang kedua ada anjing sedangkan di rumah yang pertama hanya ada kucing. Dan kucing itu itu tidak najis.” (HR Al-Hakim dan Ad-Daruquthuny).

Dari hadits ini bisa dipahami bahwa kucing itu tidak najis, sedangkan anjing itu najis. Lihat kitab Mughni Al-Muhtaj jilid 1 halaman 78, kitab Kasy-syaaf Al-Qanna` jilid 1 halaman 208 dan kitab Al-Mughni jilid 1 halaman 52.

Lalu bagaimana menurut kesahatan tentang memelihara anjing?

Air liur anjing sangat berbahaya bagi kesehatan anda. Jangan remehkan air liur anjing, walaupun anjing tersebut telah lama dipelihara dengan cara yang bersih, sehat serta diberi makanan yang bersih dan sehat pula. Air liur anjing dari jenis apapun berbahaya bagi manusia. Persatuan Dokter Kesehatan Anak di Munich-Jerman, mengungkapkan bahwa air liur anjing mengandung berbagai kuman penyebab penyakit.

Bakteri tersebut dapat masuk dan menyerang organ dalam manusia melalui sistem terbuka. Resiko tertular penyakit kian besar apabila terkena gigitan anjing. Anjing yang kecil dan manis mungkin hanya meninggalkan luka kecil ketika menggigit manusia. Meski lukanya tak kasat mata, tetap dianjurkan untuk segera diobati ke dokter.

Karena luka gigitan dapat menjadi jalan masuk bagi kuman-kuman berbahaya yang berbiak pada liur anjing. Gigitan anjing paling tidak melubangi jaringan kulit dan menjadi pintu masuk kuman. Korban harus memperoleh perawatan dokter, "minimal dengan diberi suntikan anti-tetanus" kata dokter kesehatan anak Thomas Fendel. Bahaya anjing tidak hanya pada liurnya saja.

Menurut peneliti dari Universitas Munich, menyatakan bahwa memelihara anjing meningkatkan resiko kanker payudara. Peluang/ resiko mengidap kanker oleh karena memelihara anjing jauh lebih besar dibanding memelihara piaraan lain seperti kucing dan kelinci. Sebanyak 79,7 % penderita kanker payudara ternyata sering bercanda dengan anjing, diantaranya dengan memeluk, mencium, menggendong, memandika, dan semua aktivitas perawatan anjing. Hanya 4,4 % pasien yang tidak memiliki hewan peliharaan. Di Norwegia, 53,3 % dari 14.401 pemilik anjing mengidap kanker. Ternyata kanker pada anjing dan manusia disebabkab oleh virus yang sama yaitu : mammary tumor virus (MMTV). Binatang piaraan lain membawa bibit kanker, tetapi karena tipenya berbeda maka tak mudah menular pada manusia. Untuk itu sebaiknya menghindari kontak langung dengan anjing.

Demikian semoga dapat berguna yaaa…..

THE BALANCE SHEET

Reading

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 (asstes – liabilities), the amount remaining is the owners’ share of a business. This is known as owners’ or stockholders’ equity.

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

ASSETS = LIABILITIES + ONWERS’ EQUITY

These three factors are expressed in monetary terms and therefore are limited to items that can be given a monetary value. The accounting equation always remains in balance; in other words, one side must equal the other.

The balance sheet expands the accounting equation by providing more information about the asstes, liabilities, and owners’ equity of a company at a specific time (for example, on Desember 31, 1993). It is made up of two parts. The first part lists the company assets, and the second part details liabilities and owners’ equity. Assets are divided into current and fixed assets. Cash, accounts receivable, and inventories are all current assets. Property, buildings, and equipment make up the fixed assets of a company. The liabilities section of the balance sheet is often divided into current liabilities (such as accounts payable and income taxes payable) and long-term liabilities (such as bonds and long-term notes).

The balance sheet provides a financial picture of a company on a particular date, and for this reason it is useful in two important areas. Internally, the balance sheet provides managers with financial information for company decision making. Externally, it gives potential investors data evaluating the company’s financial position.

Comprehension

  1. Answer the following questions about the balance sheet. Question whit asterisk (*) cannot be answered directly form the text.

1. What is the final product of the accounting process?

2. What is a balance sheet?

3. Does the balance sheet provide financial information for a long period of time (for example, January to June 1993) or does it provide information for a specific point in time (for example, on June 30, 1993)?

4. What is the difference assets and liabilities?

5. How is owners’ or stockholders’ equity determined?

6. How can the relationship between assets, liabilities, and owners’ equity be represented?

7. Does the accounting equation always remain in balance?*Why or why not?

8. How can a business use a balance sheet?*As a manager, how would you find a balance sheet useful?

Answer.

A. 1. The final product of accounting process is the balance sheet.

2. A balance sheet is a final statement that a provide a summary of what a

company owns and what it owes on a particular day.

3. It provides information for a specific point in time, for example, on June 30,

1993.

4. Assets represent everything of value that is owned by a business, liabilities are

the debts that is a company owes.

5. Owners’ is stockholders’ equity is determined by subtracting liabilities from

Assets.

6. It can be represented by the fundamental accounting equation assets equal

Liabelities plus owners’ equity.

7. Yes, it does. Because one side must equal the other. If not, it must be wrong

with the recording.

8. A balance sheet is useful for a business, because it provide a financial picture

of a company or a particular day.

  1. Complete the balance sheet by writing in the correct terms from the list below.

Assets Current liabilities Long-term liabilities

Liabilities Fixed assets Current assets

Stockholders equity

International Manufacturing, Inc.

Balance Sheet

December 31, 1993

Assets

Current assets

Cash $ 49,400

Account receivable 1,600

Inventories 53,000

Total $ 104,000

Fixed assets

Property $ 15,000

Buildings 50,000

Equipment 10,000

Total $ 75,000

Total assets $ 179,000


Liabilities

Current liabilities

Account payable $ 30,000

Income tax payable 19,000

Total $ 49,000

Long-term liabilities

Bonds $ 20,000

Long-term notes 40,000

Total $ 60,000

Total liabilities $ 109,000

Stockholders’ equity

Common stock $ 47,000

Retained earnings 23,000

Total $ 70,000

Total liabilities and $ 179,000

stockholders’ equity

Vocabulary Exercises

    1. Write down any terms that you did not understand in the reading. Find each term in the reading, look at its context, and try to figure out the meaning. Discuss these terms with your classmstes.
    2. Look at the terms in the left-hand column and find the correct synonyms or definitions in the right-hand column. Copy the corresponding letters in the blanks.

1. g property (line 6) a. assets equal liabilities plus

owners equity

2. d equal (line 12) b. provide information item

by item

3. f condition (line 2) c. indicate by words or

symbols

4. b detail (line 21) d. have the same value as

5. a accounting aquation (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 awned by a

person

8. c express (line 15) h. of or pertaining to money

C. Discuss the following question with a partner. In giving yaour answers, try to use the italicized terms.

1. What is the difference between accounts receivable and accounts

payable?

2. Why are accounts receivable and cash considered current assets while

property and equipment are considered fixed assets? What do you think

the difference is between current and fixed assets?

3. The owners’ equity in a company equals assets minus liabilities. What

is meant by owners’ (or stockholders’) equity?

4. If you were a manager, how would you use the balance sheet to evaluate

your company’s financial condition?

5. What do you consider your personal assets? Do you have any

liabilities? What are they?

Answer.

1. Accounts receivable is assets and account payable is liabilities.

2. Because they are easy changed into money.

3. Net owning.

4. The manager known were the company’s financial healthy.

5. Mobile.

Text Analysis

Look at the reading to answer these question.

1. What does each of the following refer ro?

LINES WORDS REFERENTS

1 they financial statement

9 this the owners’ share a business

11 this the relationship of its assets,

liabilities, and owners’ equity

15 these three factors assets, liabilities, awners’

equity

2. In line 6, what are property, equipment, and accounts receivable axamples of?

Assets

3. In line 7, what do suppliers and banks refer to?

To whom the company has debts

4. In line 5-7, two different phrases are used to incorporate examples in the reading. What are these phreses?

a. Assets

b. Liabilities

5. Another method of clarification by example is the use of mathematical representations. From the reading, copy example that use mathematical symbols.

a. The fundamental accounting equation

b. Assets = liabilities + owners’ equity

Classification

Categories of the balance sheet can be classified to show the relationship between them. Fill in the following blanks on the information provided in the reading and to figure 1 (page 79).

Class : Assets Class : Liabilities

Members : Current assets Members : Current liabilities

Fixed assets Long-term liabilities

Class : Current assets Class : Current liabilities

Members : Cash Members : Account payable

Accounts receivable Income tax payable

Inventories

Class : Fixed assets Class : Long-term liabilities

Members : Property Members : Bonds

Building Long-term notes

Equipment

Application

Using the information in the reading, answer the following questions. Give reasons to support your answers.

1. Which of the following is not a fixed assets: office equipment, machinery, marketable securities, land, and buildings? Why?

Marketable securities, because its easy to change into money.

2. Are the following liabilities current or long-term: bank loans payable, accounts payable, mortgage bonds payable, taxes payable, and long-term notes payable? List each under the correct heading.

CURRENT LIABILITIES LONG-TERM LIABILITIES

Account payable Bank loans payable

Taxes payable Mortgage bonds payable

Notes payable

Sunday, November 8, 2009

BAHAYA MESIN FOTO COPY DAN PRINTER

BAHAYA MESIN FOTO COPY DAN PRINTER.

Teman-teman sudah pada tahu belum bahaya yang satu ini?

Kalau belum simak yuk jawabannya….

Mesin foto copy dan printer adalah bagian penting dari perlengkapan kantor modern. Mesin-mesin ini kelihatan cukup tidak berbahaya, tetapi ini adalah masalah yang terkait dengan penggunaanya dan perhatian yang harus diambil untuk melindungi kesehatan karyawan.

Sebelumnya simak dulu yuk cara kerja mesin foto copy.

Mesin foto copy, printer laser dan facsimile adalah proses foto copy. Lembaran kertas foto copy dioperasikan dengan merefleksikan lampu dari sumber lampu mesin foto copy tersebut, suatu gambar diproyeksikan pada suatu “photoreceptor” yang mana suatu tabung pita diisi secara electrical. Permukaan tabung adalah photosentative, dimana tabung tersebut akan kehilangan muatan electrostatic ketika terpapar lampu. Lampu yang di refleksikan manghasilkan suatu bentuk muatan pada tabung/pita dan meninggalkan gambar tetap. Muatan electrostatic mengenai toner dan menghasilkan gambar pada kertas yang disebabkan adanya panas dan tekanan.

Copy berwarna menggunakan proses dasar electromagnetic yang sama. Bagaimanapun, mereka mempunyai 3(tiga) system toner, yang berhubungan dengan warna dasar utama yaitu hijau, merah, dan biru.

Bahaya utama yang bersumber dari mesin foto copy :

1. Gas Ozon

Ozon adalah suatu bentuk dari oksigen (O2) yang tidak stabil, dimana bisa terbentuk selama proses foto copy. Ozon dihasilkan dari pengoperasian alat listrik dengan tegangan (voltase) tinggi seperti mesin foto copy, peralatan x-ray dan las listrik yang menggunakan arc.

Ozon adalah suatu gas yang relative dan tidak stabil dengan pengaruh tinggal (half-life) 6 menit di alam suatu lingkungan kantor. Ozon adalah gas yang sangat beracun yang keluar dari mesin foto copy dan dapat menimbulkan banyak masalah kesehatan, mempunyai bau manis, dimana dalam keadaan normal dapat dideteksi dalam konsentrasi 0,01-0,02 ppm. Nilai paparan yang di ijinkan saat ini menurut standar yang diacu di Australia adalah 0,1 ppm( di TI: 0,05 ppm) untuk rata-rata paparan sehari(time-weight average).

▪ Efek Kesehatan

Gas yang berbau ini dapat menyebabkan iritasi pada mata, saluran pernapasan bagian atas dan paru-paru, tenggorokan dan hidung. Gejala lain adalah sakit kepala, napas pendek, pusing, lelah dan kehilangan sensitivitas penciuman sementara. Pada konsentrasi 10 ppm dapat segera membahayakan kehisupan dan kesehatan.

Menghirup ozon dalam jangka waktu yang lama dalam konsentrasi beberapa ppm diketahui merusak paru-paru. Beberapa otoritas menyatakan bahwa konsentrasi o,1 ppm kemungkinan dapat menyebabkan kelahiran premature dan umur pendek.

2. Toner

Toner dalam bentuk bubuk yang digunakan dalam foto copy kering dan dibuat dari berbagai carbon black, yang disemprotkan dalam suatu polysterene acrylic atau resin polyster yang sensitive panas. Bubuk toner yang halus dapat keluar dari mesin foto copy, khususnya jika system toner gagal dan otomatis alat mati. Bubuk toner juga dapat keluar selama pemeliharaan/ketika mengisi ulang tabung.

▪ Efek kesehatan

Debu toner dapat mengiritasi saluran pernapasan, menimbulkan batuk dan bersin. Beberapa toner terdiri dari campuran bahan kimia seperti nitropyrenes dan trinitroflurene. Campuran ini mempunyai sifat karsinegenik, oleh karena itu hindari kontaj dengan kulit dan pernapasan. Ini dapat dihindarkan dengan memastikan toner tetap dalam catride selama proses foto copy berlangsung. Bila ada resiko kontak dengan kulit dan pernapasan, pekerja yang menangani catride harus menggunakan sarung tangan dan masker sekali pakai.

AN ACCOUNTING OVERVIEW

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 irganization.

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

  1. 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?

    1. What is a CPA? *Do you have a similar type of position in your country? *Explain.
    2. *Which type of accounting-public, private, or governmental-appeals to you the most? *Why?
    3. *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.

  1. 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

    1. 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

Vacabulary 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 enterance 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 consultant’s 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

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

4. Fulfillment/fulfill/fulfilling

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

5. Standars/has standardized/standard

    1. The standard paper size in United States for business letters and memorands is 8,5 x 11 inches.
    2. The computer department has standardized its procedures for storting and retrieving data.
    3. 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.

What does each of the following refer to?

LINES WORDS REFERENTS

1 its accounting

4 them whereas parties

19 another corporation

21 one organization

NAMA : ANITTA RATNA PUSPITA

KELAS : 3DB01

NPM : 30107212