kadang hidup letih dan ingin mengeluh rasanya
banyak pengorbanan yang diperlukan untuk mendapatkan sesuatu
sesuatu yang dimpikan
sesuatu yang hendak dicapai
kini salah satu dari impian itu akan segera tercapai
semoga tak ada hambatan yang berarti disisa waktu tuk menggapainya
amin
Rabu, 13 Oktober 2010
Selasa, 07 September 2010
introduction about mee.....
Blog ini aq buat untuk mengekspresikan siapa aku
Beberapa hobyku coba akan aku sharing disini seperti :
Aku suka matematika
Aku suka accounting
Aku suka music terutama guitar
Dan juga beberapa aktivitasku…
Seperti :kuliah, Kerja, ngajar music /guitar
Aq juga akan posting beberapa artikel terkait background aku
Yaa semua itu hanya untuk mengekspresikan siapa diriku
Syukur-syukur apabila salaha satu artikel yang aq posting nanti membantu kawan-kawan sekalian
Juga beberapa perjalanan hidup & kisah yang aq alami….
It’s about me…….
Beberapa hobyku coba akan aku sharing disini seperti :
Aku suka matematika
Aku suka accounting
Aku suka music terutama guitar
Dan juga beberapa aktivitasku…
Seperti :kuliah, Kerja, ngajar music /guitar
Aq juga akan posting beberapa artikel terkait background aku
Yaa semua itu hanya untuk mengekspresikan siapa diriku
Syukur-syukur apabila salaha satu artikel yang aq posting nanti membantu kawan-kawan sekalian
Juga beberapa perjalanan hidup & kisah yang aq alami….
It’s about me…….
Rabu, 18 Agustus 2010
guitar secrets
Are you Hi-Tech, or Low-Tech? Technique includes everything from Richie Havens' playing in open tuning and only moving his barred index finger around the neck, to Segovia's finely sculpted right hand position and finger movements. In each case, the player is doing what they have to do to get what they want.
Notice how the word "technique" is related to "technology". Technique is the "technology" you use to play the guitar.
There is one important consideration, however, in your efforts to learn guitar, and build your technique day by day. Even if you are getting what you want at the moment, you must make sure that you will not hinder future development by the way the fingers are being trained to behave. And very often, because of not knowing how to practice, people are training bad habits into their fingers without knowing they are doing so.
For example, a new, young player comes in after taking a few lessons. He proudly plays "Smoke on the Water". It sounds okay. It looks horrible. He plays with only his first finger, running it up and down the 6th string to get the notes, rushing madly with a very tensed up arm, and worse, his inactive fingers squeezing tensely against his active first finger. A major violation of "The Principles of Correct Practice for Guitar"!
He doesn't know it, but he is training his arm and hand to be extremely tense while playing, and he will have major problems as more difficult things are attempted. He is getting what he wants, for now. But he is sowing the seeds of future problems by doing so.
Yes, technique is that magical word that you love if you have it, and hate if you don't! The important thing for guitar players is to know how to GET some! And then get more!!
Notice how the word "technique" is related to "technology". Technique is the "technology" you use to play the guitar.
There is one important consideration, however, in your efforts to learn guitar, and build your technique day by day. Even if you are getting what you want at the moment, you must make sure that you will not hinder future development by the way the fingers are being trained to behave. And very often, because of not knowing how to practice, people are training bad habits into their fingers without knowing they are doing so.
For example, a new, young player comes in after taking a few lessons. He proudly plays "Smoke on the Water". It sounds okay. It looks horrible. He plays with only his first finger, running it up and down the 6th string to get the notes, rushing madly with a very tensed up arm, and worse, his inactive fingers squeezing tensely against his active first finger. A major violation of "The Principles of Correct Practice for Guitar"!
He doesn't know it, but he is training his arm and hand to be extremely tense while playing, and he will have major problems as more difficult things are attempted. He is getting what he wants, for now. But he is sowing the seeds of future problems by doing so.
Yes, technique is that magical word that you love if you have it, and hate if you don't! The important thing for guitar players is to know how to GET some! And then get more!!
ifrs
Why is Enron, one of the United States energy giant, can achieve a phenomenal growth in a short time, then went bankrupt in a short time too? "Science" is used by Jeff Skilling, the genius graduate of Harvard Business School and a former McKinsey consultant leading firms to achieve all that? He replied: accounting. Who would "protect" and to approve Enron's accounting practices before it was revealed? Nothing else is a public accountant Arthur Andersen.
Accounting is the only major business language in the capital market. Without a good accounting standards, capital markets will never walk properly because of the financial statements are also major products in the mechanisms of capital markets. Effectiveness and timeliness of financial information that can be transparent and relevant than is required by all stakeholders (employees, suppliers, customers, institutional credit providers, even government). Stakeholders are not simply want to know the financial information from one company alone, but from many companies (if they could, perhaps of all companies) from all over the world to be compared with each other.
The question is, how these needs can be met if the companies are still using the forms and financial reporting principles different? International Accounting Standards, better known as International Financial Reporting Standards (IFRS), is a single standard of high quality accounting reporting and accounting framework based on principles that include strong professional valuation with a clear and transparent Disclosures regarding the economic substance of transactions, the explanation until you reach a certain conclusion , and the related accounting transactions. Thus, users of financial statements can easily compare the financial information of entities in various parts of the world between countries.
The implication, adopting IFRS means adopting a global financial reporting language that will create a company can be understood by the global market. A company will have a greater competitive advantage when it adopts IFRS in its financial statements. Not surprisingly, many companies that have adopted IFRS have significant progress when entering the global capital markets.
At international level, IFRS has been adopted by many countries, including European Union countries, Africa, Asia, Latin America and Australia. In Asia, Hong Kong, Philippines and Singapore had already adopted it. Since 2008, an estimated 80 countries require companies that have been registered in the global stock exchanges to apply IFRS in preparing and presenting its financial statements.
In the Indonesian context, convergence of IFRS with the Guidelines for the Financial Accounting Standards (SFAS) is very important to ensure national competitiveness. Changes in financial reporting procedures of Generally Accepted Accounting Principles (GAAP), GAAP, IFRS or else to have very broad. IFRS will become mandatory œkompetensi € â-€ Barua? for the public accountant, appraiser (Appraiser), management accountants, regulators and accounting educators. Can accounting workers face changes constantly be made to meet the needs of the global market for financial information? How does this prepare Indonesia for IFRS?
Since 2004, the accounting profession in Indonesia has been doing the harmonization of GAAP / Indonesian GAAP and IFRS. Convergence of IFRS expected to be achieved in 2012. Although IFRS are still not yet fully implemented this time, preparation and readiness to welcome him will give its own competitiveness for business entities in Indonesia.
With the adoption of IFRS readiness as a single global accounting standard, an Indonesian company will be ready and able to transact, including mergers and acquisitions (M & A), lintasnegara. Noted a number of acquisitions lintasnegara have occurred in Indonesia, for example, Philip Morris' acquisition of Sampoerna (May 2005), acquisition of stakes in Bank of Bank Lippo and Bank Niaga (August 2005), nor against Buana UOB (July 2005). As Thomas Friedman said, "The World is Flat", M & A activity lintasnegara is not unusual. Because IFRS is intended as a single global accounting standards, the accounting industry readiness of Indonesia to adopt IFRS will be competitive at the global level. This is the advantage of adopting IFRS.
For business people in general, question and challenge traditional: whether the implementation of IFRS requires a high cost? Nothing, some parties have complained about the amount of investment in information systems and information technology company that had to be carried to follow the requirements that are required. The answer to this question is clear, the adoption of IFRS will cost, energy and time is not light, but the cost for not adopting it would be far more significant. Indonesian firm management commitment to adopt IFRS as a prerequisite to enhance the competitiveness of Indonesian companies in the future
Accounting is the only major business language in the capital market. Without a good accounting standards, capital markets will never walk properly because of the financial statements are also major products in the mechanisms of capital markets. Effectiveness and timeliness of financial information that can be transparent and relevant than is required by all stakeholders (employees, suppliers, customers, institutional credit providers, even government). Stakeholders are not simply want to know the financial information from one company alone, but from many companies (if they could, perhaps of all companies) from all over the world to be compared with each other.
The question is, how these needs can be met if the companies are still using the forms and financial reporting principles different? International Accounting Standards, better known as International Financial Reporting Standards (IFRS), is a single standard of high quality accounting reporting and accounting framework based on principles that include strong professional valuation with a clear and transparent Disclosures regarding the economic substance of transactions, the explanation until you reach a certain conclusion , and the related accounting transactions. Thus, users of financial statements can easily compare the financial information of entities in various parts of the world between countries.
The implication, adopting IFRS means adopting a global financial reporting language that will create a company can be understood by the global market. A company will have a greater competitive advantage when it adopts IFRS in its financial statements. Not surprisingly, many companies that have adopted IFRS have significant progress when entering the global capital markets.
At international level, IFRS has been adopted by many countries, including European Union countries, Africa, Asia, Latin America and Australia. In Asia, Hong Kong, Philippines and Singapore had already adopted it. Since 2008, an estimated 80 countries require companies that have been registered in the global stock exchanges to apply IFRS in preparing and presenting its financial statements.
In the Indonesian context, convergence of IFRS with the Guidelines for the Financial Accounting Standards (SFAS) is very important to ensure national competitiveness. Changes in financial reporting procedures of Generally Accepted Accounting Principles (GAAP), GAAP, IFRS or else to have very broad. IFRS will become mandatory œkompetensi € â-€ Barua? for the public accountant, appraiser (Appraiser), management accountants, regulators and accounting educators. Can accounting workers face changes constantly be made to meet the needs of the global market for financial information? How does this prepare Indonesia for IFRS?
Since 2004, the accounting profession in Indonesia has been doing the harmonization of GAAP / Indonesian GAAP and IFRS. Convergence of IFRS expected to be achieved in 2012. Although IFRS are still not yet fully implemented this time, preparation and readiness to welcome him will give its own competitiveness for business entities in Indonesia.
With the adoption of IFRS readiness as a single global accounting standard, an Indonesian company will be ready and able to transact, including mergers and acquisitions (M & A), lintasnegara. Noted a number of acquisitions lintasnegara have occurred in Indonesia, for example, Philip Morris' acquisition of Sampoerna (May 2005), acquisition of stakes in Bank of Bank Lippo and Bank Niaga (August 2005), nor against Buana UOB (July 2005). As Thomas Friedman said, "The World is Flat", M & A activity lintasnegara is not unusual. Because IFRS is intended as a single global accounting standards, the accounting industry readiness of Indonesia to adopt IFRS will be competitive at the global level. This is the advantage of adopting IFRS.
For business people in general, question and challenge traditional: whether the implementation of IFRS requires a high cost? Nothing, some parties have complained about the amount of investment in information systems and information technology company that had to be carried to follow the requirements that are required. The answer to this question is clear, the adoption of IFRS will cost, energy and time is not light, but the cost for not adopting it would be far more significant. Indonesian firm management commitment to adopt IFRS as a prerequisite to enhance the competitiveness of Indonesian companies in the future
pedal effect
The Enticer - Limited Edition Tube Overdrive Pedal Kit
The Enticer is a limited edition tube overdrive pedal kit based on a new-old-stock original RCA 12AU7A vacuum tube.
It offers warm, clean sound with subtle distortion at low gain settings; at full gain and volume, it serves up some major coloration and has uniquely compressed overdrive distortion. There will only be 30 of these limited edition kits made and they are sure to go fast. Each has a hand designed box will be the envy of all your fellow musicians.
ModTM Kits are designed to give both novice and experienced musicians the opportunity to build their own amps and effects pedals. All kits come with easy to follow instructions and use point-to-point wiring. Pre-drilled enclosure and all parts are included. All you need to provide are hand tools, a soldering iron and solder. All effect pedals operate on a 9V battery.
The Enticer is a limited edition tube overdrive pedal kit based on a new-old-stock original RCA 12AU7A vacuum tube.
It offers warm, clean sound with subtle distortion at low gain settings; at full gain and volume, it serves up some major coloration and has uniquely compressed overdrive distortion. There will only be 30 of these limited edition kits made and they are sure to go fast. Each has a hand designed box will be the envy of all your fellow musicians.
ModTM Kits are designed to give both novice and experienced musicians the opportunity to build their own amps and effects pedals. All kits come with easy to follow instructions and use point-to-point wiring. Pre-drilled enclosure and all parts are included. All you need to provide are hand tools, a soldering iron and solder. All effect pedals operate on a 9V battery.
Selasa, 17 Agustus 2010
accounting principle-adjusting entries
Adjusting entries
1. Deferred Expenses
yaitu item-item yang pada awalnya dicatat sebagai sset tetapi diharapkan menjadi expenses setelah melampaui atau melalui kegiatan normal perusahaan. Deferred expeses sering disebut juga sebagai prepaid expenses
Deferred expenses mencakup depreciation . Pwnyusutan adalah berkurangnya manfaat dari semua aktiva tetap kecuali land. Bagian dari harga perolehan aktiva tetap yang dicatat sebgai beban setiap tahun sepanjang umur manfaat aktiva dinamakan depreciation expense
2. Deferred Revenue
Yaitu item2 yang pada awalnya di catat sebagai kewajiban tetapi diharapkan menjadi pendapatan setelah melampaui atau melalui kegiatan normal perusahaan. Deferred revenue sering disebut juga unearned revenue
3. Accrued Expenses
Yaitu beban yang telah terjadi tetapi belum dicatat. Contoh upah/bunga yang belum dibayar pada akhir periode. Accrued expenses sering disebut juga sebagai accrued liabilities
4. Accrued revenue yaitu pendapatan yang telah diperoleh tetapi belum dicatat. Contoh unrecorded fees earned, unrecorded commissions. Accrued revenue biasa disebut juga sebagai Accrued asset
CONTOH SOAL
1. Deferred Expense
Pada tanggal 1 December, Reza membeli perlengkapan seharga Rp 1.000.000 perlengkapan tersebut dipakai selama bulan desember. Hingga pada akhir desember perlengkapan telah terpakai Rp 750.000, dan perlengkapan yang tersisa masih ada Rp 250.000
a. Dicatat sebagai harta (pendekatan riil)
1 Des Supplies Rp 1.000.000
Cash Rp 1.000.000
Adjusting entry
31 Des Supplies expense Rp 750.000
Supplies Rp 750.000
b. Dicatat sebagai beban (pendekatan nominal)
1 Des Supplies expense Rp 1.000.000
Cash Rp 1.000.000
Adjusting entry
31 Des Supplies Rp 250.000
Supplies expense Rp 250.000
Reversing entry
1 Jan Supplies expense Rp 250.000
Supplies Rp 250.000
Pada tanggal 1 Desember, Reza membayar sewa gedung Rp 750.000 untuk 3 bulan yaitu u/ bln dec,jan and feb.
a. Dicatat sebagai harta
1 Des Prepaid rent Rp 750.000
Cash Rp 750.000
Adjusting entry
31 des Rent expense Rp 250.000
Prepaid rent Rp 250.000
b. Dicatat sebagai beban
1 Des Rent expenses Rp 750.000
Cash Rp 750.000
Adjusting entry
31 des Prepaid Rent Rp 500.000
Rent expense Rp 500.000
Reversing entry
1 Jan Rent expense Rp 500.000
Prepaid rent Rp 500.000
2. Deferred Revenue
Reza menerima pendapatan honor pada tanggal 1 Desember sebesar Rp 3.000.000
untuk Jasa yang akan dilakukan 3 kali yaitu bln Dec,Jan dan Feb.
a. Dicatat sebagai hutang (pendekatan riil)
1 Des Cash Rp 3.000.000
Unearned Fees Rp 3.000.000
Adjusting entry
31 Des Unearned Fees Rp 1.000.000
Fees earned Rp 1.000.000
b. Dicatat sebagai pendapatan (pendekatan nominal)
1 Des Cash Rp 3.000.000
Fees Earned Rp 3.000.000
Adjusting entry
31 Des Fees Earned Rp 2.000.000
Unearned Fees Rp 2.000.000
Reversing entry
1 Jan Unearned Fees Rp 2.000.000
Fees Earned Rp 2.000.000
3. Accrued expenses
Beban gaji bulan desember yang masih belum dibayar kepada pegawai Rp 500.000
Adjusting entry
31 Des Salaries expense Rp 500.000
Salaries Payable Rp 500.000
Reversing entry
1 Jan Salaries payable Rp 500.000
Salaries Expense Rp 500.000
Pada saat pembayaran gaji
10 Jan Salaries expense Rp 500.000
Cash Rp 500.000
4. Accrued Revenue
Jasa bulan desember yang telah diselesaikan dan diberikan kepada pelanggan Rp 700.000, namun belum diterima pembayarannya. Masih ada pendapatan yang belum diterima.
Adjusting entry
31 Des Account Receivable Rp 500.000
Fees Earned Rp 500.000
Reversing entry
1 Jan Fees Earned Rp 500.000
Account Receivable Rp 500.000
Pada saat menerima pembayaran kas
10 Jan Cash Rp 500.000
Fees Earned Rp 500.000
5. Fixed Asset
Pada tanggal 1 Januari bangunan diperoleh dengan harga rp 100.000.000 penyusutan bagunan adalah 20% per tahun.
Adjusting entry
31 Des Depreciation expense Rp 500.000
Accumulated depreciation-Building Rp 500.000
Reversing entry
1 Jan Fees Earned Rp 500.000
Account Receivable Rp 500.000
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