Tugas softskill bulan keempat

Relative Clauses

Exercise : 37

Page : 138

1. The last record which produced by this company became a gold record.

2. Checking accounts that require a minimum balance are very common now.

3. The professor whose you spoke yesterday is not here today.

4. John whose grades are the highest in the school, has received a scholarship.

5. Felipe bought a camera that has three lenses.

6. Frank are who were nominated for the office of treasurer.

7. The doctor is with a patient whose led was broken in an accident.

8. Jane is the woman who is going to China next year.

9. Janet wants a typewriter whose self-corrects.

10. This book that i found last week, contains some useful information.

11. Mr. Bryant whose team has lost the game, looks very sad.

12. James wrote an article whose indicated that he diskiled the president.

13. The director of the program whose graduated from harvard university, planning to retire next year.

14. This is the book that i have been looking for all year.

15. William whose his brother is a lawyer, wants to become a judge.

Relative clauses reduction

exercise : 38

page : 139

1. George is the man choosen to represent the committee at the convention.

2. All of the money accepted has already been released.

3. The papers on the table belong to patricia.

4. The man brought to the police station confessed to the crime.

5. The girl drinking coffee, is mary allen.

6. John's wife, a proffesor, has written several papers on this subject.

7. The man talking to the policeman, is my uncle.

8. The book on the top shelf, is the one that i need.

9. The number of students have been counted is quite high.

10. Leo evans, a doctor, eats in this restaurant every day.

relative clauses

a relative clause is one kind of dependent clause. it has a subject and verb, but can't stand alone as a sentence. 

relative pronouns are :

1. who (people ) 

can substitute for subject nouns/ pronouns (he, she, we, they )

2.  whom (people)

can substitute for object nouns/pronouns (him, her, us, them)

3.  whose (people)

can subsitute for possessive nouns / pronouns (his, hers,our,their)

4.  that ( people /things)

can be either subject or object

can only be used in restrictive relative clauses 

5. which ( things)

can be either sbject or object

can be used in non-restrictive relatives clauses

can also be used in restrictive relative clauses, though some people don't like this use

Unsur-unsur sistem pengendalian internal

Menurut Mulyadi (2008 : 164), unsur pokok sistem pengendalian internal adalah :

1.         Struktur organisasi yang memisahkan tanggung jawab fungsional secara tegas.

·         Harus dipisahkan fungsi-fungsi operasi dan penyimpanan dari fungsi akuntansi.

·         Suatu fungsi tidak boleh diberi tanggung jawab penuh untuk melaksanakan semua tahap suatu transaksi.

2.         Sistem wewenang dan prosedur pencatatan yang memberikan perlindungan yang cukup terhadap kekayaan, utang, pendapatan dan biaya.

3.         Praktik yang sehat dalam melaksanakan tugas dan fungsi setiap unit organisasi.

·         Penggunaan formulir bernomor urut tercetak yang pemakaiannya harus dipertanggung jawabkan oleh yang berwenang.

·         Pemeriksaan mendadak (surprised audit).

·         Setiap transaksi tidak boleh dilaksanakan dari awal sampai akhir oleh satu orang atau satu unit organisasi.

·         Perputaran jabatan (job rotation).

·         Keharusan pengambilan cuti bagi karyawan yang berhak.

·         Secara periodik diadakan pencocokan fisik kekayaan dengan catatannya.

·         Pembentukan unit organisasi yang bertugas untuk mengecek efektivitas unsur-unsur sistem pengendalian internal yang lain. 

4.         karyawan yang mutunya sesuai dengan tanggung jawabnya.

Untuk mendapatkan karyawan yang kompeten dan dapat dipercaya, berikut ini dapat ditempuh :

·         Seleksi calon karyawan berdasarkan persyaratan yang dituntut oleh pekerjaannya.

·         Pengembangan pendidikan karyawan selama menjadi karyawan perusahaan, sesuai dengan tuntutan perkembangan pekerjaannya

Pengendalian Internal atas Penjualan Kredit

Menurut Mulyadi (2008 : 220), terdapat 3 unsur pokok untuk merancang pengendalian internal yang diterapkan dalam sistem penjualan kredit, yaitu sebagai berikut :

1.         Organisasi

1)      Fungsi penjualan harus terpisah dari unsur kredit.

2)      Fungsi akuntansi harus terpisah dari fungsi penjualan dan fungsi kredit.

3)      Fungsi akuntansi harus terpisah dari fungsi kas.

4)      Transaksi penjualan kredit harus dilaksanakan oleh fungsi penjualan, fungsi kredit, fungsi pengiriman, fungsi penagihan, dan fungsi akuntansi. Tidak ada transaksi penjualan kredit yang dilaksanakan secara lengkap hanya oleh satu fungsi tersebut.

2.         Sistem otorisasi dan prosedur pencatatan

5)      Penerimaan order dari pembelidiotorisasi oleh fungsi penjualan dengan menggunakan formulir surat order penjualan.

6)      Persetujuan pemberian kredit diberikan oleh fungsi kredit deengan membubuhkan tanda tangan pada credit copy (tembusan surat order pengiriman).

7)      Pengiriman barang kepada pelanggan diotorisasi oleh fungsi penerimaan dengan cara menandatangani dan membubuhkan cap “sudah dikirim” pada copy surat order pengiriman.

8)      Penetapan harga jual, syarat penjualan, syarat pengangkutan barang, dan potongan penjualan berada ditangan direktur pemasaran dengan penerbitan surat keputusan mengenai hal tersebut.

9)      Terjadinya piutang diotorisasi oleh fungsi penagihan dengan membubuhkan tanda tangan pada faktur penjualan.

10)  Pencatatan kedalam kartu piutang dan kedalam jurnal penjualan, jurnal penerimaan kas dan jurnal umum diotorisasi oleh fungsi akuntansi dengan cara memberikan tanda tangan pada dokumen sumber (faktur penjualan, bukti kas masuk, dan memo kredit).

11)  Pencatatan terjadinya piutang didasarkan pada faktur penjualan yang didukung dengan surat order pengiriman dan surat muat.

3.         Praktik yang sehat.

12)  Surat order pengiriman bernomor urut tercetak dan pemakaiannya dipertanggungjawabkan oleh fungsi penjualan.

13)  Faktur penjualan bernomor urut tercetak dan pemakaiannya di[pertanggungjawabkan oleh fungsi penagihan.

14)  Secara periodik fungsi akuntansi mengirim pernyataan piutang (account receivable statement) kepada setiap debitur untuk menguji ketelitian catatan piutang yang diselenggarakan oleh fungsi tersebut.

15)  Secara periodik diadakan rekonsiliasi kartu piutang dengan rekening kontrol piutang dalam buku besar.

Tugas softskill bulan ketiga

Passive Voice

exercise : 35

1. somebody calls the president everyday = The President is called by somebody

2. john is calling the other members = The members are being called by john

3. somebody will call Mr. Watson tonight = Mr. Watson will be called by somebody tonight

4. The fire has caused considerable damage = The considerable damage has been caused by the fire

5. The teacher should buy the supplies for this class = The supplies should be bought for this class by the teacher.

causative verbs

exercise : 36

page : 135

1. The teacher made juan leave the room.

2. Toshiko had her car repaired by a mechanic.

3. Ellen got marvin typed her paper.

4. I made Jane call her friend on the telephone.

5. We got our house painted last week.

6. Dr. Bryd is having the students write a composition.

7. The policemen made the suspect lie on the ground.

8. Mark got his transcript send to the university.

9. Maria is getting her hair cut tomorrow.

10. We will have to get the dean signed this form.

11. The teacher let al leave the classroom.

12. Maria got Ed washed the pippet.

13. She always has her car to fix by the same mechanic.

14. Gene got his book published by a subsidy publisher.

15. We have to help janet to find her key.

Passive Voice

It's important to study the passive voice to place the focus on the object of an action, rather than than the person doing that action. English students should learn how to use the passive voice for explaining processes and for business situations. Here are some examples:

Somebody made my car in Detroit. -> My car was made in Detroit.

Somebody painted this beautiful picture. -> This picture was painted by George Smith.

A number of people in company ZYZ have designed this recorder. -> This recorder was designed by the ZYZ Company.

Passive Voice Grammar

The passive voice is used when focusing on the person or thing affected by an action.

• The Passive is formed: Passive Subject + To Be + Past Particple
  The house was built in 1989.
• It is often used in business when the object of the action is more important than those who perform the action.
  For Example:
  We have produced over 20 different models in the past two years. Changes to: Over 20 different models have been produced in the past two years.
• If the agent is important (the person, company or thing that does the action) , use "by"
  For Example: Tim Wilson wrote "The Flight to Brunnswick" in 1987. Changes to:"The Flight to Brunnswick" was written in 1987 by Tim Wilson.
• Only verbs that take an object can be used in the passive voice.

ref : http://esl.about.com/od/grammarstructures/a/passive_voice.htm