Rabu, 20 April 2011

Group Paragraph of 2A D3

6 komentar:

  1. Bond/Obligation

    We buy a stock in Capital Market. The price of stock is based on the kurs at that time. When we buy it in credit, we will have account payable.

    Journal

    Journal is place to write down the transaction in accounting. It usually consists of debet and credit. The transactions which are purchase, sales, etc.

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  2. Current Asset

    Each company have current asset. If the company have enough current asset, it means that we can make a stabilitasion in the company. Actually, current asset consist of cash, account receivable, petty cash, marchandise inventory, and etc. cash in bank if money which use to dialy activities from company, to control that money, we use petty cash. Petty cash is use to cash out, in small size, and it have to ready to use every day. Account receivable can use as investation for company, because other people have liability to our company. Besaid that, there in inventory as marchendise ready to sell so that we can get money from sales activity.

    Manufacture

    in manufacture company, we change raw materials to be inventory and ready to sell. In that activity do by direct and indirect labor. To make a produk there is so many expenses include overhead pabrik and other expenses.

    alwiyah's group consist of 5 people :
    * Hardiana
    * Ismi Febriyani A
    * B. Nuranisa Pertiwi
    * Sri Rahmayanti A

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  3. Komentar ini telah dihapus oleh pengarang.

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  4. teten’s group :
    - Rusnaningsih Ruslan-361 09 010
    - Andi Tenri Wewang-361 09 014
    - Amelia Indahsari-361 09 023
    - Tumim Oktviani-361 09 028

    LEDGER
    1. SUBSIDIARY
    2. CASH
    3. SALES
    4. PURCHASE

    In accounting cycle there are some steps likes bookkeeping,posting to ledger,etc. Account which posted to ledger there are cash,payable,receivable,supplies,expense,sales,sales discount,purchase,purchase discount,etc. beside that needed subsidiary. Subsidiaries divided two,there are subsidiaries for payable and receivable. Subsidiaries used to detail payable and receivable list.

    PASSIVA
    1. CAPITAL
    2. OBLIGATION
    3. DEBT
    4. PAYABLE

    Financial report divided to 3 report such as balance sheet,income statement,capital statement. Balance sheet divided two side,there are active and passive. Activa consist of cash,account receivable,supplies,equipment,etc. Passiva consist of capital obligation,payable or debt.

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  5. Nama Kelompok : 1. Aprilyadi
    2. soedarmanto
    3. Rachmiyati
    4. Otniel Pratama P.
    5. Iwan.
    “TRIAL BALANCE”
    Trial balance is one of financial report, then prepard every end periode of accounting. Financial reprt is mine destination of accounting. In the trial balance there are debet side and credit side.in the debet side show about payable and capital of company. So in the trial balance, the debt side and credit side must be balance.
    “AUDIT”
    Auditing is reasonablenees the extamintaion of company financial statement. Auditing is do by auditor. The financial statement must also comply with accounting principles in Indonesia.

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  6. Group name's :
    1. Ridhayanti saleh (361 09 015)
    2. Iftah Urfiana (361 09 017)
    3. Nurfhany (361 09 013)
    4. A. Wahyuni (361 09 019)
    5. Hastuti (361 09 016)

    -----------------TAX---------------
    in indonesia, every supply of money cycle in market is one of them comes from taxes. Because in Indonesia, a lot of subject of tax like income, sales, and purchase. The income received from the results of operations or business or income received by fixed employees or temporary employees. this is a corporate tax and individual tax. As for taxes arising from there are Transactions of the sales process that raises the output tax, as well as the purchase Transactions that cause the input tax. Can be concluded that the tax is a compulsory contribution to the state treasury is not utilized directly felt.

    --------------BALANCE-----------------
    Balance is one of the financial statements of a company. Every company must have the financial statements. In the balance sheet there are assets and liabilities. Where the asset side is the position of assets which have by a company and the liabilities side is the position of long-term liabilities and short term in a company. Among them is the payable and capital. So the balance sheet is a financial report that may show assets side and liabilities side in company, that can be used by the company's internal side management and external side.

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