Tugas 2 Etika Profesi Akuntansi

LAPORAN KEUANGAN BPD TAHUN 2015

1. Provinsi Sulawesi Tengah

2. Provinsi Sulawesi Selatan & Sulawesi Barat

3. Provinsi Maluku

4. Provinsi Gorontalo

5. Provinsi Sulawesi Tenggara

Etika Profesi Akuntansi

Pengertian Profesi Akuntansi dan Tugasnya

Pengertian Profesi

Profesi merupakan pekerjaan, dapat juga berwujud sebagai jabatan di dalam suatu hierarki birokrasi, yang menuntut keahlian tertentu serta memiliki etika khusus untuk jabatan tersebut serta pelayananbaku terhadap masyarakatProfesi merupakan pekerjaan, dapat juga berwujud sebagai jabatan di dalam suatu hierarki birokrasi, yang menuntut keahlian tertentu serta memiliki etika khusus untuk jabatan tersebut serta pelayananbaku terhadap masyarakat

Sanusi et al dalam dalam  Soetjipto dan Raflis Kosasi ( 2007 ) mengemukakan ciri-ciriutama suatu profesi itu sebagai berikut :

1.         Suatu jabatan yang memiliki fungsi dan signifikansi sosial yang menentukan ( crusial ).

2.         Jabatan yang menuntut keterampilan /keahlian tertentu.

3.         Keterampilan /keahlian yang dituntut jabatan itu di dapat melalui pemecahan masalah dengan menggunakan teori dan metode ilmiah.

4.         Jabatan itu berdasarkan pada batang tubuh disiplin ilmu yang jelas, sistimatik, eksplisit, yang bukan hanya sekadar pendapat khalayak umum.

5.         Jabatan itu memerlukan pendidikan tingkat perguruan tinggi dengan waktu yang cukup lama.

6.         Proses pendidikan untuk jabatan itu juga merupakan aplikasi dan sosialisasi nilai- nilai profesional itu sendiri.

7.         Dalam meberikan layanan kepada masyarakat anggota profesi itu berpegang teguh pada kode etik yang dikontrol oleh organisasi profesi.

8.         Tiap anggota profesi mempunyai kebebasan dalam memberikan judgement terhadap permasalahan profesi yang dihadapinya.

9.         Dalam prakteknya melayani masyarakat, anggota profesi otonom dan bebas dari campur tangan orang luar.

10.       Jabatan ini mempunyai prestise yang tinggi dalam masyarakat, dan oleh karenanya memperoleh imbalan yang tinggi pula.

Pengertian Akuntansi

Akuntansi adalah proses pengindentifikasian data keuangan, memproses pengolahan dan penganalisisan data yang relevan untuk diubah menjadi informasi yang dapat digunakan untuk pembuatan keputusan.

Pengertian Profesi Akuntansi

Profesi Akuntansi adalah pekerjaan yang menggunakan keahlian di bidang akuntansi. Termasuk bidang pekerjaan akuntansi public, intern, keuangan / dagang, akuntansi pemerintah & akuntansi pendidikan. Seseorang yang bekerja di bidang akuntansi dan memiliki keahlian di bidang akuntansi maka disebutnya akuntan.

Keahlian yang Dimiliki Akuntan

1. Teori akuntansi
2. Akuntansi biaya
3. Pengauditan
4. Sistem akuntansi
5. Perpajakan
6. Sistem informasi manajemen
7. Akuntansi keuangan
8. Ekonomi perusahaan

Macam – Macam Profesi Akuntansi

Akuntan adlah suatu profesi di bidang akuntansi yang dapat disejajarkan dengan dokter, ahli hukum, insinyur, notaris dan sebagainya. Profesi akuntan dibedakan atas beberapa macam, di antaranya adalah akuntan publik, akuntan intern, akuntan pemerintah, dan akuntan pendidik.

1. Akuntan Publik

Akuntansi publik atau akuntasi ekstern adalah akuntan yang menyediakan jasa-jasa untuk kepentingan perusahaan yang membutuhkan dengan menerima pembayaran sebagai imbalan jasa. Jasa-jasa yang diberikan akuntan publik kepada perusahaan, antara lain:

- jasa pemeriksaan kewajaran laporan keuangan,

- jasa penyusunan sistem akuntansi,

- jasa perpajakan,

- jasa penyusunan laporan keuangan dalam rangka pengajuan kredit,

- jasa kosultasi manajamen perusahaan

2. Akuntansi Intern

Akuntan perusahaan (intern) adalah akuntan yang bekerja di suatu perusahaan dan bertanggung jawab terhadap masalah akuntansi di perusahaan tersebut. Ruang lingkup tugas dari akuntan perusahaan adalah:

- menyusun sistem akuntansi yang diperlukan perusahaan;

- menyusun laporan keuangan bagi pihak intern dan ekstern;

- menyusun anggaran perusahaan;

- melakukan pemeriksaan terhadap pelaksanaan sistem akuntansi dan anggaran;

- menyelesaikan masalah-masalah perpajakan, seperti penghitungan pajak.

3. Akuntansi Pemerintah

Akuntan pemerintah adalah akuntan yang bekerja pada lembaga-lembaga pemerintah dan bertugas mengendalikan, dan memeriksa penggunaan keuangan atau kekayaan negara dan membuat laporan hasil pemeriksaan. Akuntan pemerintah umumnya bekerja di Departemen Keuangan (Direktorat Jenderal Pengawasan Keuangan Negara), Badan Pemeriksa Keuangan (BPK), dan Badan Pengawasan Keuangan dan Pembangunan (BPKP). Tugas akuntansi pemerintah antara lain:

- menyusun rencana pendapatan dan belanja negara

- mengadakan pemeriksaan intern pada perusahaan negara

- mengadakan pemeriksaan keuangan pada lembaga-lembaga pemerintah

4. Akuntansi Pendidik

Akuntan pendidik adalah akuntan yang memiliki tugas utama mengajarkan dan mengembangkan akuntansi, misalnya dosen dan guru mata pelajaran akuntansi. Untuk mendapatkan gelar akuntan, maka sarjana ekonomi jurusan akuntansi haru menempuh program pendidikan profesi akuntansi (PPAk).

Tugas Profesi Akuntansi

1. Akuntansi Keuangan ( Financial Accounting )

Akuntansi keuangan biasanya bertugas mencatat transaksi keuangan perusahaan dan menyusun laporan keuangansecara berkala dari pencatatan yang sudah di arsipkan sebelumnya. Penyusunan laporan keuangan tersebut berguna bagi pihak-pihak yang membutuhakan, seperti kreditur, pemilik, manajemen, dan pemerintah.

2. Pemeriksaan Akuntansi (Auditing)

Pemeriksaan akuntansi adalah suatu bidang kegiatan akuntansi yang berkaitan dengan pemeriksaan secara bebas atas data akuntansi yang dilakukan. Hal tersebut dimaksudkan untuk meneliti kecermatan, kebenaran daftar-daftar, catatan, bukti-bukti usaha perusahaan, dan menilai kebenaran laporan keuangan pada saat tertentu. Biasanya dalam suatu perusahaan terdapat dua Auditing. Yang pertama adalah auditing internel dan yang kedua adalah auditing external.

3. Akuntansi Biaya (Cost Accounting)

Akuntansi biaya bertugas menentukan kos produk atau harga pokok produk secara tepat. Informasi ini sangat berguna bagi manajemen untuk membuat perencanaan dan pengendalian biaya.

4. Akuntansi Pemerintahan (Governmental Accounting)

Akuntansi pemerintah bertugas melakukan pencatatan yang teratur atas penerimaan dan pengeluaran negara. Akan tetapi akuntansi pemerintahan hanya bekerja dalam lembaga-lembaga pemerintah milik negara.

5. Akuntansi Perpajakan (Tax Accounting)

Akuntansi perpajakan bertugas melakukan penerapan aturan pajak negara ditempat perusahaan agar dapat ditentukan besarnya pajak yang dkenakan sesuai dengan aturan yang berlaku.

6. Akuntansi Penganggaran (Budgetary Accounting)

Akuntansi Penganggaran bertugas membuat perencanaan operasi dan keuangan perusahaan diwaktu yang akan datang dan membandingkan operasi-operasi yang sebenarnya dengan operasi-operasi yang direncanakan.

7. Akuntansi Manajemen ( Management Accounting)

Akuntansi Manajemen bertugas agar data akuntansi dapat dicatat dan diolah sedemikian rupa sehingga dapat berfungsi sebagai alat bantu manajemen atau untuk pengambilan keputusan.

8. Akuntansi Lugu

Akuntansi lugu adalah bidang akuntansi yang bertugas melaksanakan kegiatan pencatatan dan pelaporan transaksi-transaksi dari lembaga-lembaga yang bertujuan tidak mencari laba, misalnya yayasan sosial, rukun tetangga, dan rukun warga.

9. Sistem Akuntansi (Accounting System)

Sistem akuntansi bertugas membuat teknik, metode, dan prosedur untuk mencatat dan mengolah data akuntansi yang berguna untuk pengawasn intern yang baik.

Tugas 4 Bahasa inggris Bisnis 2

Tugas 4

Reading

A. Answer the following questions

1. accounting is the process of recording, classifying, analyzing, summarizing, reporting and interpreting the financial information of an organization for use decision making.

2.  prepared by accountants

3. yes, because it provides information to both people inside and outside the company

4. balance sheet contain the financial position of the company of a particular date, such as asset, liability and equity

5. managers, stockholders, bankers, investor, government.

6. accountants are decision makers, and responsible to developing systems to classify and summarize transactions and for interpreting financial statements, while bookkeepers are responsible for the systematic recording of a company’s financial transactions, also trained in mostly mechanical task of record keeping

7. no, it  isn’t.  because accountants are decision makers, and bookkeepers are trained in mostly mechanical task of record keeping

8. there are three important statements prepared by accountants, but in the real standard, they have five

9. no, it isn’t, bookkeeping is chiefly the clerical phase of accounting, while accounting covers a much wider scope

10. no, because it’s suitable for bookkeepers, and accountants responsible to developing systems to classify and summarize transactions and for interpreting financial statements.

Grammar

B. Choose the correct form

1. is

2. are

3. is

4. is

5. are

6. is

7.  are

8. is

9. is

10. are

C. Give the correct form

1. reads

2. come

3. works

4. chases

5. sits

6. goes

7. does

8. tries

9. wishes

10. teaches

11. watch

12. rises

13. watches

14. kisses

15. catch

16. catches

17. does

18. carries

19. likes

20. has

D. Answer

She starts work at 09:30 and leaves at 17:30. She has an our for lunch. She types for about one and a half hours every morning and about an hour in the afternoon. She does the filling about half an hour a day and spends the same amount of time talking shorthand. Making tea or coffee takes about a quarter of an hour and she does it twice a day. She spends about an hour and a half on the phone. The rest of time she spends doing other things such as talking to people, opening the mail, reading newspaper etc.

E. Answer

James Smith is my name. I work in the main office of a big company. Twenty people work in that office every day. Mr. Steward is my boss. He works very hard. Almost everyone works hard. Of course a few people aren’t work hard. Mr. Steward has a private office. He also has a secretary. Miss Green is his secretary. She helps Mr. Steward. She doesn’t help me. I don’t have a private office, but I have my own secretary. My secretary is Mary Brown.

Mr. Steward meet all of the important visitors. I don’t meet visitors. Miss Green doesn’t meet visitors either, Mr. Steward talks to visitors. I occasionally talk 10 visitors too. But I don’t usually talk to visitors. Mr. Steward writes many letters every day. He sends many letters to customers . I send letters to other Companies, But I don’t send letters to customers. I often study statistics. Then I write reports for Mr. Steward. He studies the reports carefully. I get the statistics from my assistants. I have two assistants, Susan and Sandra. They help me very much. They don’t write letters. They collect information from other people. Then they give the information to my secretary. She collects information from other people too. Then she gives the information to me. 

  

My secretary don’t write reports but she writes my letters for me. She also  opens my mail. She reads the mail carefully.  She gives me the important letters. She don’t give me the other letters. My secretary answers the other letters.

F. Answer

1. Do

2. Does

3. Do

4. Do

5. Does

6. Do

7. Does

8. Do

9. Do

10. Does

11. Do

12. Do

13. Does

14. Do

15. Does

G. Answer

1. Jim goes everywhere by bike. He hasn’t got a car

2. ann was listening to music when I arrived

3. we went to a very nice restaurant last weekend

4. I clean my teeth with a tootpaste

5. I use a toothbrush to clean my teeth

6. Can you tell m e if there is a bank near here?

7. my brother works for an insurance company in London

8. I don’t like violence

9. we need petrol. I hope we come to a petrol station soon.

10. Liz doesn’t usually wear jewelry but yesterday she was wearing a necklace

H. Answer

1. I’ve seen some good films recently

2. what’s wrong with you? Have you got a headache?

3. I know a lot of people. Most of them are students.

4. When I was a child, I used to be very shy

5. would you like to be an actor?

6. do you collect stamps?

7. what a beautiful garden!

8. a little birds, for example penguin, cannot fly

Tugas 3 bahasa inggris bisnis 2

Tugas 3

Reading

A. Answer following questions

1. Accounting is records measures the activity of a business and reports on the effects of these transactions on the firm’s financial condition.

2. Accounting records used by management, stockholders, creditors, independent analysts, bank and government.

3. The income statement and balance sheet are two types of records that most business prepare regularly.

4. By analyzing these records, one can determine whether or not the activities of the company have been good for it, also can identify how money was received and spent by company.

5. First, Profitability ratio. The main example of this is Return on Investment Ration, which is the most widely used single measure of firm’s operation efficiency. A second set of rations helps a company evaluate its current financial position. These rations deal with assets and liabilities. A third set of rations deans with the overall financial structure of the company, primarily analyzing the value of the ownership of the firm.

B. Choose the correct word

1. Record (N)

2. Report (N)

3. Profit (N)

4. Record (V)

5. Profit (V)

6. Report (V)

7. Report (N)

8. Profit (V)

C. Complete The Following words

1. Assets

2. Depreciation

3. Loan

4. Interest

5. Capital

6. Drawings

7. Shares

8. Goodwill

9. Acquisition

10. Audit

11. Budget

12. Balance sheet

13. Ledgers

14. Discount

15. Creditors

16. Stock

17. Debtors

18. Balance

19. Profit

20. Loss

TUGAS 2 - BAHASA INGGRIS BISNIS 2 (BULAN PERTAMA)

Lesson 2

Now, Often, Always

Breakfast or Lunch?

It was Sunday, I never get up early on Sundays. I sometimes stay in bed until lunch time. Last Sunday I got up very late. I looked out of the window. It was dark outside. ‘What a day!’ I thought. It’s raining again.’ Just then, the telephone rang. It was my aunt Lucy. ‘I’ve just arrived by train,’ she said. ‘I’m coming to see you.’

‘But I’m still having breakfast,’ I said.

‘What are you doing?’ she asked.

‘I’m having breakfast,’ I repeated.

‘Dear me,’ she said. ‘Do you always get up so late? It’s one o’clock!’

Comprehension and Composition

      A.    Answer these questions in not more than 50 words.

He never get up early on Sundays. He even got up very late last Sunday.

But just now his aunt telephoned him said that she arrived by train and coming to see him. He said he still having breakfast made his aunt very suprised because it was one o’clock. (49 words)

Exercises

      B     Write out these paragraph. Give the right form of the words in brackets:

I am looking out of my window. I can see some children in the street.The children are playing football. They always play football in the street. They always play football in the street. Now a little boy is kicking the ball. Another boy is running after him but he cannot catch him.

      C..     Write these sentences again. Put the words in brackets in the right place :

1.      She rarely answers my letters.

2.      We never work after six o’clock.

3.      The shops always close on Saturday afternoons.

4.      Do you always go to work by car ?

5.      Our teacher collects our copybooks frequently.

6.      Sometimes we spend our holidays abroad.

7.      I often buy gramophone records.

8.   Do you ever buy gramophone records ? 

Lesson 3

What happened ? (Past Tense)

What happened?

Read this short conversation. Pay close attention to the verbs in italics. Each of these verbs tells us what happened.

POLICEMAN           : Did you see the accident, sir?

MAN                        : Yes, I did. The driver of that car hit that post over there.

POLICEMAN           : What happened?

MAN                    : A dog ran across the road and the driver tried to avoid it. The car suddenly came towards me. It climbed on to the pavement and crashed into that post.

POLICEMAN           : What did you do?

MAN                        : I ran across the street after the dog.

POLICEMAN           : Why did you do that? Were you afraid of the car?

MAN                      : I wasn’t afraid of the car. I was afraid of the driver. The drivergot out of the car and began shouting at me. He was very angry with me. You see, it was my dog.

Exercises

      D.     Give the correct form of all the verbs in brackets. Each verb must tell uswhat happened :

Last summer, I went to Italy. I visited museums and sat  in public gardens. A friendly waiter taught me a few words of Italian. Then he (lend) me a book. Iread a few lines, but I didn’t understand a word. Every day I thought about postcards. My holiday passed quickly, but I didn’t send any cards to my friends. On the last day, I made a big decision. I got up early and bought thirty-seven cards. I spent the whole day in my room, but I didn’t write a single day!

Lesson 4

Simple Future Tense

I’ll see you tomorrow.

These sentences tell us about the future. Read them carefully. Note that the word shall is often used with I and We. Pay close attention to the words in italics :

I shall see you tomorrow. I’ll see you at 3 o’clock.

We shall travel by air. We’ll be at the airport tomorrow morning.

George will be here this evening. He’ll come by train.

Alice will meet him at the station. She’ll be there at 5 o’clock.

The train will arrive at 4.55. It’ll be here soon.

You will miss the train. You’ll be late.

They will come here on foot. They’ll walk from the station.

Exercises

      E.     Give the correct form of the verbs in brackets. Change the verbs in bracket so that they tell us what will happen.

     Our neighbour, Captain Charles Alison, shall sail from Potsmouth tomorrow. We will meet him at the harbour early in the morning. He will be in his small boat, Topsail. Topsail is a famous little boat. It has sailed across the Atlantic many times. Captain Alison will set out at eight o’clock, so we shall haveplenty of time. We’ll see his boat and then we shall say goodbye to him. Hewill be away for two months. We are very proud of him. He will take part in an important race across the Atlantic.

   

     F.    In the paragraph below, the verbs in italics tell us what happened. Write the passage again. Change the verbs in italics so that they tell us what will happen.

     I will go to the theatre with my friend Reg. Reg and I shall see the first performance of a play called ‘The End of the Road’. Before the play, the producer will give a short speech. He will speak  to the audience about the play. The play will be very successful and I think a great many people will enjoy it very much.

     G.    Put in shall or will :

1.      The plane will arrive in two hours’ time.

2.      I will wait here until he comes.

3.      When shall we see you again ?

4.      I shall send you a telegram fro Nassau.

5.      My secretary will write to you shortly.

TUGAS 1 - BAHASA INGGRIS BISNIS 2 (BULAN PERTAMA)

Lesson 1

Word Order in Simple Statements

A Private Conversation

Last week I went to the theatre. I had a very good seat. The play was very interesting. I did not enjoy it. A young man and a young woman were sitting behind me. They were talking loudly. I got very angry. I could not hear the actors. I turned round. I looked at the man and the woman angrily. They did not pay any attention. In the end, I could not bear it. I turned round again. ‘I can’t hear awod!’ I said angrily.

‘It’s none of your business,’the young man said rudely. ‘This is a private conversation!’

    A.   Answer these questions in not more than 55 words. Kerjakan sesuai contoh di atas, jawaban kedelapan soal berikut dalam bentuk paragraf.

The writer went to the theatre last week. He enjoyed the play. A young man and a young woman were sitting behind him. They’re talking loudly. The writer couldn’t hear the actor. He turned around and said that he couldn’t hear a word. But then, the young man said that was a private conversation. (54 words)

B.   Rule seven columns on a double sheet of paper. At the top of each column, write the numbers and the words given in the Table. Copy out the rest of the passage. Put the words of each statement in the correct column in the way shown in the Table. Lanjutkan mengisi kolom tersebut sesuai teks di atas, dimulai dari kalimat ‘I got very angry’

6	1	2	3	4	5	6
When?	Who? Which? What?	Action	Who? Which? What?	How?	Where?	When?
Last week	I	Went			to the theatre.
	I	Had	a very good seat.
	The play	Was	very interesting.
	I	did not enjoy	it.
	A young man and a young woman	were sitting			behind me.
	They	were talking		loudly.
	I	Got very angry.
	I	Couldn’t hear	The actors.
	I	Turned around.
	I	Looked at	The young man and the young woman	Angrily.
	They	Did not pay attention
In the end	I	Couldn’t bear	It
	I	Turned around				again
	I	Can’t hear	Awod	I said angrily
	It’s none of your business		The young mand said	Rudely

C.     You will use the seven columns again for this exercise. There is a line under each word or group of words in the statements below. The words are not in the right order. Arrange them correctly in the seven columns. Look at this example:

I           last year           to America      went.

The correct order is: I (who) went (action) to America (where) last year (when).

Or: Last year I went to America.

6	1	2	3	4	5	6
When?	Who? Which? What?	Action	Who? Which? What?	How?	Where?	When?
	I	Enjoyed	The film			yesterday
	I	Listened to	The news	Carefully
	The man	Played	The piano	well
	The children	Played	Games	Quietly	In their room	yesterday
	He	Opened	The door	quietly
	He	Left		immediately
	He	Planted	A tree		In the corner of the garden
	He	Read	The letter	Quickly	In his office	Before lunch
	I	Borrowed	A book		From the library	This morning
	The cook	Spoilt	The soup
	We	Stay			At home	On Sundays
	There	Are	A lot of people		At the bus stop
	The little boy	Ate	An apple	Greedly	In the kitchen	This morning
	She	Draws		Beautifully
	I	Like	Music	Very much
	They	Built	A new school		In our village	Last year
	The match	Ended				At four o’clock
	She	Received	A letter from her brother			Last week