Akuntansi adalah pengukuran, penjabaran, atau pemberian kepastian mengenai informasi yang akan membantu manajer, investor, otoritas pajak dan pembuat keputusan lain untuk membuat alokasi sumber daya keputusan di dalam perusahaan, organisasi, dan lembaga pemerintah. Akuntansi adalah seni dalam mengukur, berkomunikasi dan menginterpretasikan aktivitas keuangan. Secara luas, akuntansi juga dikenal sebagai "bahasa bisnis".[1] Akuntansi bertujuan untuk menyiapkan suatu laporan keuangan yang akurat agar dapat dimanfaatkan oleh para manajer, pengambil kebijakan, dan pihak berkepentingan lainnya, seperti pemegang saham, kreditur, atau pemilik. Pencatatan harian yang terlibat dalam proses ini dikenal dengan istilah pembukuan. Akuntansi keuangan adalah suatu cabang dari akuntansi dimana informasi keuangan pada suatu bisnis dicatat, diklasifikasi, diringkas, diinterpretasikan, dan dikomunikasikan. Auditing, satu disiplin ilmu yang terkait tapi tetap terpisah dari akuntansi, adalah suatu proses dimana pemeriksa independen memeriksa laporan keuangan suatu organisasi untuk memberikan suatu pendapat atau opini - yang masuk akal tapi tak dijamin sepenuhnya - mengenai kewajaran dan kesesuaiannya dengan prinsip akuntansi yang berterima umum.
Praktisi akuntansi dikenal sebagai akuntan. Akuntan bersertifikat resmi memiliki gelar tertentu yang berbeda di tiap negara. Contohnya adalah Chartered Accountant (FCA, CA or ACA), Chartered Certified Accountant (ACCA atau FCCA), Management Accountant (ACMA, FCMA atau AICWA), Certified Public Accountant (CPA) dan Certified General Accountant (CGA). Di Indonesia, akuntan yang bersertifikat disebut BAP atau Bersertifikat Akuntan Publik.
Sabtu, 22 Maret 2008
accountancy
Senin, 17 Maret 2008
TENSES
Di dalam Bahasa Ingris TENSES dapat dikelompokkan menjadi empat
A. PRESENT TENSES
I : SIMPLE PRESENT TENSES
II : PRESENT CONTINUOUS TENSES
III: PRESENT PERFECT TENSES
IV : PRESENT PERFECT CONTINUOUS TENSES
B. PAST TENSE
I : SIMPLE PAST TENSE
II : PAST CONTINUOUS TENSE
III: PAST PERFECT TENSE
IV : PAST PERFECT CONTINUOUS TENSE
C. FUTURE TENSE
I : SIMPLE FUTURE TENSE
II : FUTURE CONTINUOUS TENSE
III: FUTURE PERFECT TENSE
IV : FUTURE PERFECT CONTINUOUS TENSE
D. PAST FUTURE TENSE
I : PAST FUTURE TENSE
II : PAST FUTURE CONTINUOUS TENSE
III: PAST FUTURE PERFECT TENSE
IV : PAST FUTURE PERFECT CONTINUOUS TENSE
TENSES (BENTUK WAKTU)
PEMAKAIAN DAN PENJELASANNYA
TENSES :
>> Suatu gambaran atau penjelasan kapan suatu pernyataan, berita, peristiwa, >> tindakan terjadi didalam kalimat; sekarang, akan datang, waktu lampau, atau perubahan bentuk dari kata kerja (verb) sesuai dengan waktu terjadinya peristiwa dan perubahan bentuk waktunya.
Perhatikan contoh berikut ini :
1. I drink water everyday (Aku minum air setiap hari)
2. I drank water yesterday (Aku minum air kemarin)
3. I shall drink water tomorrow (aku akan minum air besok)
4. I'm drinking water now (Aku minum air sekarang)
5. I have drunk water (Aku sudah minum air)
Dari contoh kalimat diatas maka dapat diambil kesimpulan bahwa peristiwa itu terjadi :
1. Sering terjadi
2. Belum terjadi
3. Sudah terjadi
4. Telah terjadi
5. Sedang terjadi
Di dalam TENSE kalimat yang sering ditemukan antara lain :
1. Kalimat Nominal
>> kalimat yang predikatnya bukan kata kerja (verb to be)
ex : I'm a boy (Aku adalah seorang anak laki-laki)
She is a pretty girl (Dia gadis yang cantik)
2. Kalimat Verbal
>> Kalimat yang predikatnya adalah kata kerja (verb)
ex : I go to scholl (Aku pergi ke sekolah)
3. Kalimat Transitif
>> Kalimat yang predikatnya kata kerja transitif, yang selalu membutuhkan / empunyai pelengkap (object)
ex : I meet him (Aku bertemu dia)
4. Kalimat Intransitif
>> Kalimat yang predikatnya kata kerja intransitif, yang tidak membutuhkan objek/ tanpa pelengkap
ex : I go to school (Aku pergi ke sekolah)
Kamis, 06 Maret 2008
Rossi Lagi Rossi Lagi............
Place of Birth : Urbino, Italy
Nationality : Italian
Residence : London, UK
Height : 182 cm
Weight : 59 kg
Marital Status : Single
Hobbies Soccer, : radio-controlled toys
Total Races GP starts: 174 (114 x MotoGP/500cc, 30 x 250cc, 30 x 125cc)
Victories : 84 (57 x MotoGP/500cc, 14 x 250cc, 12 x 125cc)
Pole Positions : 45
Podiums : 127
Wins : 7 Grand Prix (1 x 125cc, 1 x 250cc, 1 x 500cc, 4 x MotoGP)
First Race : 1991
First Grand Prix : Malaysia, 1996 (125cc)
First Pole : 1996
Valentino Rossi starts his fourth campaign as a Yamaha Factory Team rider in 2007 with the clear target of recapturing the MotoGP World Championship title after being dethroned by Nicky Hayden last year. After winning two consecutive World Championships with Yamaha in 2004 and 2005, following on from three previous back-to-back title successes, Rossi finished runner-up to the American despite scoring ten podiums and winning five races - more than any other rider. Now the record-breaking Italian, widely regarded as the finest motorcycle racer of his generation, starts the season without the crown to defend for the first time in five years.
Rossi’s five wins in 2006 took his premier-class career tally to 58, leaving him within striking distance of the legendary Giacomo Agostini’s all-time record of 68 – another enticing target for the 2007 season. For the third consecutive campaign Valentino will be ably assisted by his trusted team-mate and great friend Colin Edwards, as the pair apply their highly effective development partnership to Yamaha’s all-new 800cc machine and attempt to regain the Manufacturers’ and Teams’ titles they won together in 2005.
Rossi’s World Championship debut came at the Malaysian Grand Prix in 1996 and he finished his first international season in 9th place with one race win. The following year he became the youngest ever rider to win the 125cc World Championship, winning eleven races along the way with Aprilia. The pattern continued when he moved into the 250cc class, taking second place in his first year before becoming World Champion in 1999, once again with Aprilia.
In 2000 he entered a new phase of his career when he joined forces with Honda in the 500cc class. He proved his worth once again by finishing second, before becoming the last ever 500cc World Champion in 2001. Rossi held onto his crown four the next four consecutive seasons, taking the MotoGP World title in 2002 and 2003, before moving to Yamaha and winning again in 2004 and 2005.
Rossi made history by moving to Yamaha in 2004 and winning the season-opening Grand Prix in South Africa, becoming the first rider in the history of the sport to win back-to-back premier class races for different manufacturers. He went on to win nine out of 16 races, finally clinching the World Championship title, Yamaha’s first for 12 years, with victory at the penultimate Grand Prix in Phillip Island. A final win at the Valencia Grand Prix also ensured that the Yamaha Factory Team won the team title. Rossi followed up that triumph with a season of unprecedented success in 2005, when he successfully defended the title once again with a total of eleven race wins and five pole positions - only finishing off the podium once.
Rossi turned 28 in February 2007 and remains the youngest rider to have won World Championships in all three classes. He continues to have the support of his long-standing Crew Chief, Jeremy Burgess, who moved from Honda to work with him at Yamaha Factory Racing.
One of the most popular members of the paddock, ‘The Doctor’ has a wide fan base all over the world. A keen football fan and an accomplished rally driver, he is based in London between races
2006: 2nd, MotoGP World Championship
2005: MOTOGP WORLD CHAMPION
2004: MOTOGP WORLD CHAMPION
2003: MOTOGP WORLD CHAMPION
2002: MOTOGP WORLD CHAMPION
2001: 500 MOTOGP WORLD CHAMPION
2000: 2nd, 500 MotoGP World Championship
1999: 250 GP WORLD CHAMPION
1998: 2nd, 250 MotoGP World Championship
1997: 125 GP WORLD CHAMPION
1996: 9th, 125 MotoGP World Championship
1995: 125cc Italian Champion
1994: 125cc Italian Sports Production Champion
1993: 3rd - 125cc Italian Sports Production Championship
1992: Regional Minimoto Champion
1991: 4th - Italian Junior Go-Kart Championship
1990: Regional Go-Kart Championship - 9 wins
1989: First Go-Kart Race
