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Selasa, 04 Januari 2011

Poetry "First View"

FIRST VIEW

It was time separation of joy of life and consciousness and light that illuminated the early ocean life.
Enchantment of the tone early in the first stringed lyre hearts, a moment must restore to the soul's ear about the speech that day to go and show the view of the event's first meeting yesterday and the appearance of an understanding of the behavior that was forged by the happiness and sadness in this world, and the secret of immortality in the world will arrive .
These seeds are sown from a height of seedlings in the plains of the heart, and guided by love and bring fruit for the spirit.
The first your view like the holy Spirit who flew on the surface of the valley, between heaven and earth. First sight of the friends on the rail of life as the Lord when He said, "Kun Fayakun, be!".

Complain Latter

Rasuna Said street No. 31
South Jakarta, Indonesia, 18 320
David@yahoo.com

January 4, 2011

David Rahman
Star Computer
Jl. Rasuna Said No. 31
South Jakarta, Indonesia, 18320

Dear, Mr Thomas

On January 1, 2011, I bought one unit of Acer laptop with a serial number 4520 on the Vision stores, mawar street 3, west of Jakarta.
Unfortunately, your product can not be used properly. I am disappointed that things did not work correctly and the time I purchased the items that ministry is not done properly.
To resolve the problem, I would appreciate you, I ask for the goods exchanged back with good stuff. Enclosed are copies (do not send originals) of my records (including letter of acceptance, warranties, and warranty).
I look forward to your reply and resolution to my problem and will wait until a week after the goods are shipped. Before seeking help from consumer protection agency or Better Business Bureau. Please contact me at the above address or by telephone at (081388500088/021924567).

Your sincerely,



David Rahman
Marketing Manager

Senin, 03 Januari 2011

Translate

Translate

1. Kami sangat gembira jika saudara dapat mengirimkan kepada kami katalog saudara yang terakhir = We are very happy if you can send us your last catalog.
2. Kami ingin mengetahui apakah saudara dapat memberikan kami potongan khusus = We want to know if you can give us a special discount.
3. Kami menunggu balasan saudara secepatnya = We are waiting for your a reply as soon as possible.
4. Kami menunggu pesanan pertama saudara = We are waiting for your first order.
5. Dengan senang hati kami kirimkan pada saudara catalog, daftar harga, dan syarat-syarat pembayaran = We are happy to send in your catalogs, price lists and terms of payment.
6. Terima kasih atas surat saudara tanggal 14 desember 2010 = Thank you for your letter dated 14 December 2010.
7. Dengan senang hati kami terima pesanan saudara tanggal 20 April dan kami akan mengirimkan barang-barang melalui Japan Airlines = We gladly accept your orders on 20 April and we will send your goods through Japan Airlines.
8. Kami akan membayar barang-barang melalui transfer Bank Tempo 20 hari tanggal pengiriman barang = We will pay for goods by bank transfer due 20 days shipping date.
9. Saya melamar untuk posisi sebagai sekretaris yang mana diiklankan di surat kabar Kompas tanggal 20 November 2010 = I am applying position for a secretary which are advertised in newspaper Kompas dated 20 November 2010.

Sabtu, 25 Desember 2010

FINANCIAL REPORTS

FINANCIAL REPORTS

Financial Report is a record of a company's financial information in an accounting period that can be used to describe the performance of the company. Financial statements are part of the financial reporting process. Complete financial statements typically include:
• Balance sheet
• The income statement
• Report of changes in equity
• Financial position change Reports can be presented in the form of cash flow statement or report the flow of funds
• Records and other reports as well as material explanation is an integral part of the financial report
Elements that are associated directly with the measurement of the financial position of assets, liabilities, is and equity. While the elements relating to the measurement of kinereja in the income statement is the income and expenses. Report financial position usually reflect a broad range of income statement and the changes in a variety of elements.

a. The Purpose of Financial Statements
According to the financial accounting Standards issued by the bond Accountant Indonesia purpose financial statements is to provide the right information that concerns the financial position, performance, as well as changes in financial position of an enterprise that is useful for a large number of users in decision-making.

b. The Purpose of Bank Statements
The purpose of financial statements is to provide financial information can be:
• trusted on financial position of the company
• trusted on the company's business results during the accounting period.
• helping stakeholders to assess or to interpret the conditions and the potential of the company adjusted to the needs of the parties concerned with the financial statements.

The form of a report that is generated within the company including bank comprises:
1. report of the balance sheet;
2. report on the calculation of profit loss;
3. Report of the financial position of the change.

There are additional reports for banks to store data that is not to affect the balance sheet, however it should be in the estimate by the Bank, namely:

Account Administration.

ASSETS/ASSET
That is the allocation or use of the funds (use of Fund)
• Monetary Assets, i.e. cash, securities, bills-bills
• Non-Monetary Asset, i.e. building (fixed Asset), Office Inventory

LIABILITY
That is the source of funds:
• Volatile liability, i.e. at any time in the Giro, promissory notes, Savings Deposits maturing
• Non Volatile liability, i.e. Deposits not yet due, the accounting Banking Capital.

THE PRINCIPLE OF JOURNALLING INCOME STATEMENT
FEE INCOME
( + ) Debit Credit (-)
( – ) Credit Debit (+)

ASSETS/ASSET = allocation or use of the funds
Monetary Assets: cash, securities, bills-bills
Non-Monetary Asset: building (fixed Asset), Office Inventory

LIABILITY = source of funds
Volatile liability (at any time in promissory notes): Checking, Savings, Deposits maturing
Non Volatile liability: Deposit not yet due, Capital

Banking

BANKING

1. Understanding Bank
The Bank is a financial intermediation agencies generally established with the authority to accept deposits of money, lending money, and publish a promissory note or known as banknote. Word bank comes from Italy banca means money exchange place. Whereas according to the laws of the State of the Republic of Indonesia No. 10 of 1998 on 10 November 1998 on banking, the bank is a business entity that brought together the funds from the community in the form of savings and channel it to the public in the form of loans and other forms or in order to improve the living standards of many people.

2. The Functions of the Bank
Based on Act No. 10 of 1998 the Bank in Indonesia, the function is:
a. As a place to gather the funds from the Community Bank in charge of securing the money savings and deposits as well as savings in newspaper or giro account.

The function is a function of the main bank.

b. As a distributor of funds or lender Banks give a credit for the community which require especially for productive efforts.

3. The Type of Bank
1) The Central Bank
According to Act No. 3 of 2004, the Central Bank is State agencies that have authority to issue a valid means of payment of the State, formulate and implement monetary policy, organize and maintain smooth payment system, set up and oversee banking. The Central Bank in question is Bank Indonesia.
a) Destination Bank Indonesia
According to THE RI No. 3 of 2004 Article 7, described the purpose of Bank Indonesia is to achieve and maintain the stability of the value of the dollar.
To achieve a goal that is Bank Indonesia implement monetary policy on an ongoing basis, consistent, transparent, and should consider the public policy of the Government in the field of economy.
b) task of Bank Indonesia
Based on Act No. 3 of 2004, the Bank Indonesia has a task as follows:
(1) establish and implement monetary policy
(2) set up and maintain smooth payment system
(3) organize and oversee the bank

2) Public Bank
Understanding public Bank Indonesia Bank Regulations according to no. 9/7/PBI/2007 the bank is carrying out business activities in conventional and Islamic principles or based on in its activities provide services in payment traffic.
Public bank has many activities. As for the activities of the Bank's main public, among others:
a) brought together funding from the community in the form of giro, deposits, certificates of deposits, and savings;
b) give credit;
c) published a letter of acknowledgment of debt;
d) move money, both for the benefit of the customer or for the benefit of the Bank itself;
e) receive payments from securities and bills for doing calculations or with third parties;
f) provides a place to store goods and securities; and
g) doing the placement of funds from the customer to other customers in the form of securities which are not recorded in the stock exchange.

3) Bank Perkreditan Rakyat (BPR)
BPR is a bank that carry out business activities in conventional or based on the principles of Sharia in its activities do not provide services in payment traffic. BPR Activities much more narrow if compared with the activities of the Bank.
BPR in conducting its activities is not the same with the activities carried out by the conventional bank (the Bank). There are activities that should not be done by the BPR, namely:
a) stash of giro receive,
b) following the clearing,
c) conduct foreign exchange activities,
d) undertake activities perasuransian.
As for the forms of activities to be carried out by the BPR include the following things.
a) brought together the funds in the form of savings and deposits of savings deposits.
b) Provide loans to the community.
c) Provides financing and placement of funds based on Islamic principles.

4. Banking Services
Services-these services are provided to support a smooth gather and transmit funds, either directly related to the activities of the savings and credit and not directly. Other banking Services, among others, as follows:
• deposit Services such as electricity, phone, deposit, or tuition
• payment Services such as payment of salary, retirement, or a gift
• services of money transfer (transfer)
• billing Services (clearance fee)
• Clearing (clearance or financial data exchange between participants clearing both a/n participant or a/n customers)
• sale of foreign currency
• document Storage
• Services check destinations
• a credit card
• Services – services that exist in the capital market loan such as emissions and traders effect.
• Service Letter of Credit (L/C)
• Bank guarantees and bank references
• other bank Services.

5. Accounting source of Funds
a. Giro
Giro is a third-party deposits to the Bank that doing so can be done at any time by using checks, warrant, or other payment by way of a balance transfer.
b. Savings
Savings deposit is a community of doing so can be done by the depositors at any time desired.
c. Deposit
Savings deposits is a community of doing so can be done after a period of time which has been approved.
d.Certificates of deposits
Certificate of deposits bank product is similar to the deposits but different principle. Certificate of deposit is the financial instruments by a bank on dterbitkankan rallies and expressed in a number, period and a specified interest rate.

6. Distinction certificates of deposits with Deposits
1. certificate of deposit Interest can be calculated in advance.
2. certificates of deposits published top performance, are published on behalf of the deposit. So the holder of the certificate of deposit anyone he, can withdraw funds in certificates of deposit.
3. certificates of deposits of merchantability and moved tangankan.
4. certificate of deposit can not be extended automatically.

Advantage

1. The calculation of the interest in advance, so that the interest you earn can be invested in other places
2. The interest rate of interest, usually higher than ordinary deposits
3. Can be used as a guarantee of the credit and can dollars traded freely.
4. Guaranteed by LPS (LPS) in accordance with the provisions in force.

Losses

1. When the funds disbursed before maturity, it will be subject to a certain amount of penalty.
2. when a certificate of deposit is lost, then its discoverer could mencairkannya easily.

Accounting Banking

Accounting is defined as the art of recording, classification and overview in a way that duly and in units of money transactions and events are at least partly have the nature of the financial as well as the results of such registration interpretation.

BANKING ACCOUNTING EQUATION:

ASSETS = LIABILITY
TREASURES OF THE BANK = OBLIGATIONS BANK + CAPITAL BANK

General Ledger

A. GENERAL LEDGER


 General Ledger (GL)
The code of a set of account/account have been grouped or classified on the basis of merit, the nature and purpose.
The criteria of a good that is: GL
1. Record all transactions accounting with precise and correct;
2. Lead to the correct account number;
3. Maintain the balance of the debit and credit balances from one account;
4. Accommodate journal adjustment;
5. establish a reliable financial reports and timely each period.
 Subsidary Ledger (SL)
The code of a set of account/account which is part of a set of estimates (GL) is grouped by more specific.
 Subsidary-Subsidary Ledger (SSL)
The code of a set of account/account which is part of the SL grouped in more detail.
 The structure of the General Ledger
General ledger has a structure that is an overview of the functions of the bank as a financial intermediary (financial intermediary). Account-an account of the liability and capital is the source of funds of the Bank of the SSU, whereas account-account in the group is the placement of the DSU aktive.
 GL account number Structure
Account-GL account must have a coding (number) that aims to be easy in the process of classification, search, sorting etc.
 Offset Department
Offset Department is a Department which was established to control the transactions involving the two departments (happens in two departments) or more.
Offset Department consists of:
OD 01: Dept. Personnel
OD 02: Dept. General
OD 03: Dept.. Giro
OD 04: Dept.. Deposits
OD 05: Dept.. Savings
OD 06: Dept.. Loan
OD 07: Dept.. CIS
OD 08: Dept.. Sundries
OD 09: Dept.. Transfer
 There are two methods of recording a transaction, i.e.:
a. Cash basic is a method where the recording and the new transaction bookkeeping done if a flow.
b. basic is a method of Accrual recording and accounting of transactions conducted with regardless of the flow of funds either incoming or outgoing funds of funds.

Rabu, 22 Desember 2010

request of inquiry

VISION TRADING
Jln. Darmawangsa No. 31
Jakarta 50022

22th December, 2010

PT. Multimedia Abadi
121 Jln. Maharaja Satu
Bandung 10006

Dear Sirs,
We visited your stand at the exhibition computers two days ago and I was very interested in your Computers displayed at the fair.
I should be pleased if you would send me your catalogues of your complete ranges of the computers,price-list, and terms of payment. Perhaps at the sometime you could let me know the time required after you receive the order. If they are competitive and the terms are satisfactory, we may place our regular orders in future.

Your faithfully,


Arifin Putra
Purchase Manager