Tenses

1.       While she was trying to read, her friend (was practicing) the piano.

2.       He (bought) several jerseys in the last two years.

3.       She (will bone) the meat later.

4.       Bye the time you get there they already (left).

5.       I was (drowning). Nobody save me.

6.       He said she (has not returned) the book yet.

7.       What (do) you (darn) at the moment?

8.       She (thought) her husband will buy a new fridge.

9.       How much (have you spent) in London so far?

10.    In a month’s time I (learned) mord words than ever.

11.    After he (had seen) the giraffe he spoke to the keeper.

12.    He (had bought) weed-killer when they arrested him.

13.    The plumbing always (give) trouble during the summer.

14.    The trout (had risen) when they reached the lake.

15.    (Do you recognize) this statue?

16.    They say they (will not perform) tomorrow.

17.    What you have been (doing) since you last recital?

18.    As it was (rain) he put up his umbrella.

19.    They (had heard) Beethoven better conducted earlier in the year.

20.    What is (going) on here?

21.    I only just (realized) what she meant.

22.    I never (planted) crocuses again.

23.    (Had you enjoyed) yourself when I saw you at the party?

24.    I (went) to the zoo and I go while they are still talking about visiting it.

25.    She (docked) at Tilbury last week.

26.    He always (accelerate) too quickly.

27.    (Do) you hear that awful noise?

28.    By the time the brigade arrived, the house had (collapse).

29.    I saw a new type of windscreen wiper while I (walked) round the exibithion yesterday.

30.    They (have been waiting) to take off since ten this morning.

31.    She (shot) at least three tigers in India last year.

32.    We (saw) what we see.

33.    He (heard) an owl hooting as he walking through the wood.

34.    They (have been producing) a hundred shirts everyday for two months now.

35.    Where were you (going) when I dumped into you?

36.    Who (was told) the grasshopper to dance? The ant in the fable.

37.    They (wears) high heels everyday last term.

38.    What (will you do) with gun in your car?

39.    He still not (found) his watch.

40.    I (left) there several years before I found the nest.

41.    When it (stung) him?

42.    She (likes) cockles. Naturally she (prefers) lobster.

43.    Dragon-flies (have) very beautiful wings.

44.    Time and tide (don’t wait) for no ma, the saying run.

45.    I (bought) some new pruners the other day.

46.    The girl in the pay box seldom (smiles) nowadays.

47.    The moment he (had opened) the boot the spareel fell out.

48.    Too many cooks (spoiled) the broth.

49.    He (was leave) Italy by plane yesterday.

Specialization of Accounting

Financial accountancy is the field of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders,suppliers, banks, employees, government agencies, owners, and other stakeholders. Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power. The fundamental need for financial accounting is to reduceprincipal–agent problem by measuring and monitoring agents' performance and reporting the results to interested users.

Cost accounting information is designed for managers. Since managers are taking decisions only for their own organization, there is no need for the information to be comparable to similar information from other organizations. Instead, the important criterion is that the information must be relevant for decisions that managers operating in a particular environment of business including strategy make. Cost accounting information is commonly used in financial accounting information, but first we are concentrating in its use by managers to take decisions. The accountants who handle the cost accounting information generate add value by providing good information to managers who are taking decisions. Among the better decisions, the better performance of one's organization, regardless if it is a manufacturing company, a bank, a non-profit organization, agovernment agency, a school club or even a business school. The cost-accounting system is the result of decisions made by managers of an organization and the environment in which they make them.

Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions.

In contrast to financial accountancy information, management accounting information is:

§  primarily forward-looking, instead of historical;

§  model based with a degree of abstraction to support decision making generically, instead of case based;

§  designed and intended for use by managers within the organization, instead of being intended for use by shareholders, creditors, and public regulators;

§  usually confidential and used by management, instead of publicly reported;

§  computed by reference to the needs of managers, often using management information systems, instead of by reference to general financial accounting standards.

Government accounting refers to the field of accounting that specifically finds application in the public sector or government. A special field of accounting exists because: - The objectives to which accounting reports to differ significantly from that for which generally accepted accounting practice has been developed for in the private (business) sector; and - The usage of the results of accounting processes of government differs significantly from the use thereof in the private sector.

An accounting information system (AIS) is a system of collection, storage and processing of financial and accounting data that is used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. The resulting statistical reports can be used internally by management or externally by other interested parties including investors, creditors and tax authorities.

Accounting information systems are composed of six main components:

1.     People: users who operate on the systems

2.     Procedures and instructions: processes involved in collecting, managing and storing the data

3.     Data: data that is related to the organization and its business processes

4.     Software: application that processes the data

5.     Information technology infrastructure: the actual physical devices and systems that allows the AIS to operate and perform its functions

6.     Internal controls and security measures: what is implemented to safeguard the data

Budgeting. A budget is a financial plan and a list of all planned expenses and revenues. It is a plan for saving, borrowing and spending.

A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods. In other terms, a budget is an organizational plan stated in monetary terms.

In summary, the purpose of budgeting is to:

1.     Provide a forecast of revenues and expenditures, that is, construct a model of how our business might perform financially if certain strategies, events and plans are carried out.

2.     Enable the actual financial operation of the business to be measured against the forecast.

3.     Establish the cost constraint for a project, program, or operation.

Audits are performed to ascertain the validity and reliability of information; also to provide an assessment of a system's internal control. The goal of an audit is to express an opinion of the person / organization / system (etc.) in question, under evaluation based on work done on a test basis.

Due to constraints, an audit seeks to provide only reasonable assurance that the statements are free from material error. Hence, statistical sampling is often adopted in audits. In the case of financial audits, a set of financial statements are said to be true and fair when they are free of material misstatements – a concept influenced by both quantitative (numerical) and qualitative factors. But recently, the argument that auditing should go beyond just True and fair is gaining momentum. And PCAOB has come out with a concept release on the same.

Auditing is a vital part of accounting. Traditionally, audits were mainly associated with gaining information about financial systems and the financial records of a company or a business (see financial audit). However, recent auditing has begun to include non-financial subject areas, such as safety, security, information systems performance, and environmental concerns. With nonprofit organizations and government agencies, there has been an increasing need for performance audits, examining their success in satisfying mission objectives. As a result, there are now audit professionals who specialize in security audits, information systems audits

Tax Accounting

Accounting methods that focus on taxes rather than the appearance of public financial statements. Tax accounting is governed by the Internal Revenue Code which dictates the specific rules that companies and individuals must follow when preparing their tax returns. Tax principles often differ from Generally Accepted Accounting Principles.            

Balance sheet items can be accounted for differently when preparing financial statements and tax payables. For example, companies can prepare their financial statements implementing the first-in-first-out (FIFO) method to record their inventory for financial purposes, yet they can implement the last-in-first-out (LIFO) approach for tax purposes. The latter procedure reduces the current year's taxes payable.

Fund accounting is an accounting system emphasizing accountability rather than profitability, used by non-profit organizations and governments. In this system, a fund is a self-balancing set of accounts, segregated for specific purposes in accordance with laws and regulations or special restrictions and limitations.

The label, fund accounting, has also been applied to investment accounting, portfolio accounting or securities accounting – all synonyms describing the process of accounting for a portfolio of investments such as securities, commodities and/or real estate held in an investment fund such as a mutual fund or hedge fund. Investment accounting, however, is a different system, unrelated to government and nonprofit fund accounting.

International accounting is the international aspects of accounting, including such matters as accounting principles and reporting practices in different countries and their classification; patterns of accounting development; international and regional harmonization, foreign currency translation; foreign exchange risk; international comparisons of consolidation accounting and inflation accounting; accounting in developing countries; accounting in communist countries; performance evaluation of foreign subsidiaries.

sumber 1 2 3

How To Make Pancakes

Pancakes are a type of flat sweet bread enjoyed by cultures around the world. Pancake recipes vary but all have the same basic ingredients of flour, eggs and milk. Some countries, like the United States and Canada, serve pancakes for breakfast while others, such as the European regions, serve pancakes as desserts or even side dishes. They are eaten plain, with butter, sprinkled with powdered sugar or filled with pastry, fruit or cheese. Whatever the tradition, pancakes are a truly universal and enjoyable treat.

On Fat Tuesday (aka Shrove Tuesday) pancakes are eaten because they primarily contain sugar, fat, and flour which are restricted during the fasting of Lent.

Ingredients

The following ingredients will make about 8 10-inch pancakes (more or fewer, depending on the size). You may change the amounts of ingredients according to the amount of which you wish to serve.

·         2 cups (9oz/255g) self-raising or all-purpose flour (See tips below)

·         2 eggs

·         1 1/2 cups (350ml) of milk

·         1/2 teaspoon baking powder

·         2 tablespoons butter/Vegetable oil

·         3 tablespoons sugar (optional)

Steps

1.       Crack eggs into a bowl and beat until fluffy. Add in the dry ingredients, (omit baking powder if using self-raising flour), and milk. Do not stir mixture at this point.

2.       Melt the butter in a microwave-safe bowl. Make sure that it's completely melted; about a minute is sufficient.

3.       Add the butter and the milk to the mix. Stir gently, leaving some small clumps of dry ingredients in the batter. Do not blend until completely smooth. If your batter is smooth, your pancakes will be tough and flat as opposed to fluffy.

4.       Heat your frying pan to a medium low flame. If you have an initial "pancake" setting on your stove, use that. Be sure to use non-stick spray, or a pat of butter so the pancakes won't stick.

5.       Sprinkle a few flecks of water onto your pan. If it 'dances', or jumps from the pan with a sizzle, the pan is ready for the batter.

6.       Pour about 3 tablespoons to 1/4 cup batter from the tip of a large spoon or from a pitcher onto the hot griddle(Or your greased frying pan). The amount you pour will decide the final size of your pancakes. It is best to begin with less batter, and then slowly pour more batter onto the pan to increase the pancake size.

7.       Cook for about two minutes or until the pancake is golden. You should see bubbles form and then pop around the edges. When the bubbles at the edge of the batter pop and a hole is left that does not immediately close up, flip the cake gently.

8.       Cook the other side until golden and remove. Want a deeper color? Repeat the steps for another thirty seconds per side until the pancake is done enough for your tastes.

9.       Enjoy! Try adding butter, peanut butter, syrup, jelly, chocolate chips or fruit to your pancakes for a different, more exciting flavor. The varieties are endless. These are the most delectable pancakes you will ever taste.

sumber

Tenses

A tense is a grammatical category that locates a situation in time, to indicate when the situation takes place.Tense is the grammaticalisation of time reference, and in general is understood to have the three delimitations of "before now", i.e. the past; "now", i.e. the present; and "after now", i.e. the future. The "unmarked" reference for tense is the temporal distance from the time of utterance, the "here-and-now", this being absolute-tense. Relative-tense indicates temporal distance from a point of time established in the discourse that is not the present, i.e. reference to a point in the past or future, such as the future-in-future, or the future of the future (at some time in the future after the reference point, which is in the future) and future-in-past or future of the past (at some time after a point in the past, with the reference point being a point in the past).

1.      Simple Present Tense

Rumus:

I / We / You / They + Infinitive

He / She / It + Infinitive + S              

Example:

For declare an act is usually done

-          My father usually drinks tea for breakfast

-          My mother go to market every morning

For expresses a truth that can not be denied

-          The sunset in the west

-          After Sunday is Monday

2.      Present Continuous Tense

Rumus:

Subject + to be (am, are, is) + Infinitive + ing

                

Example :

For declare an act of ongoing

-          I am writing English now

-          We are studying accountancy now

For an act which will come

-          We are writing letter again

-          I am going to Jakarta again

3.      Present Perfect Tense

Rumus:

I / We / You / They + have + Past participle

He / She / It + has + Past participle

                     

Example:

For declare acts committed by the past and has continued until now

-          I have learn English since three years ago

-          My sister has lived here for eight years

For explain the actions that have been done perfectly

-          I have eaten

-          She has written

For  describes an action replay in time before the current uncertain

-          They have heard the problem before

-          I have already seen her

4.       Present Perfect Continuous Tense

Rumus:

I / We / You / They + have + been + infinitive + ing

He / She / It + has + been + infinitive + ing                

Example:

For state action that began in the past and has continued until now

-          He has been studying at the school this year

-          I have been waiting for you since eight o’clock

5.       Simple Past Tense

Rumus:                                                                                

Subject + Past Tense

Example:

For declare an act that has happened in the past in the form of simple and known time of occurrence

-          I want to Surabaya yesterday

-          He wrote letter to his wife yesterday

6.       Simple Future Tense

Rumus:
Subject + will / shall + infinitive

Example:

For declare an act which will come

-          I will help you with your homework tomorrow

-          She will go to Bandung tomorrow