Rhatiih's Blog

TUGAS SOFTSKIL BAHASA INGGRIS BISNIS 1(BAG.5)

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<b><span style="color: black;">Nama : Ratih Handayani</span></b></div>
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<b><span style="color: black;">NPM   : 31107378</span></b></div>
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<b><span style="color: black;">Kelas  : 3DB01</span></b></div>
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<b>MANAGEMENT AND HUMAN RESOURCES DEVELOPMENT</b></div>
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Managers perform various functions, but one of the most important and least understood aspects of their job is proper utilization of people. Research reveals that worker performance is closely related to motivation; thus keeping employess motivated is an essential componenet of good management. In a business context, motivation refers to the stimulus that directs the behavior of workers toward the company goals. In order to motivate workers to achieve company goals, managers must be aware of their needs.<br />
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Many managers believe workers will be motivated to achieve organizational goals by satisfying their fundamental needs for material survival. These needs include a good salary, safe working conditions, and job security. While absence of these factors result in poor morale and dissatisfaction, studies have shown that their presence result only in maintenance of existing attitudes and work performance. Although important, salary, working conditions and job security do not provide the primary motivation for many workers in highly industrialized societies, especially at the professional or technical levels.<br />
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Increased motivation is more likely to occur when work meets the needs of individuals for learning, self-realization, and personal growth. By responding to personal needs-the desire for responsibility, recognition, growth, promotion, and more interesting work-managers have alteread conditions in the workplace and, consequently, many employess are motivated to perform more effectively.<br />
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In an attempt to appear to both the fundamental and personal needs of workers, innovate management approaches, such us job enchrichment and job enlargement, have been adopted in many organizations. Job enchrichment gives workers more authority in making decision related to planning and doing their work. A worker might assuine responsibility for scheduling work flow, checking quality of work produced, or making sure deadlines are met. Job enlargement increases the number of tasks worker perform by allowing them to rotate positions or by giving them responsibilityfo doing several jobs. Rather than assembling just one component of an automobile, factory workers might be grouped together and given responsibility for assembling the entire fuel system.<br />
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By improving the quality of work life through satisfaction of fundamental an dpersonal employee needs, managers attempt to direct the behavior of workers toward the company goals.<br />
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<b><span style="color: orange; font-family: "Times New Roman","serif"; font-size: 12pt;">MANAJEMEN DAN PENGEMBANGAN SUMBER DAYA MANUSIA</span></b></div>
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<b><span style="color: orange; font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><span style="color: orange; font-family: "Times New Roman","serif"; font-size: 12pt;"> <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Manager melakukan berbagai fungsi, tetapi salah satu yang paling penting dan paling sedikit dipahami aspek pekerjaan mereka adalah pemberdayaan yang tepat orang. Penelitian menunjukkan bahwa kinerja pekerja terkait erat hubungannya dengan motivasi; sehingga tetap termotivasi adalah komponen penting dari manajemen yang baik. Dalam hubungan bisnis, motivasi mengacu pada rangsangan yang mengarahkan perilaku pekerja terhadap tujuan perusahaan. Dalam rangka untuk memotivasi pekerja untuk mencapai tujuan perusahaan, para manajer harus menyadari kebutuhan mereka.   </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">                                                                                                                                                                                                      Banyak manajer percaya bahwa pekerja akan termotivasi untuk mencapai tujuan organisasi dengan memuaskan kebutuhan dasar mereka untuk bahan kelangsungan hidup. Kebutuhan-kebutuhan ini termasuk gaji, kondisi kerja yang aman, dan keamanan kerja. Meskipun tidak adanya faktor-faktor ini menghasilkan moral bobrok dan ketidakpuasan, penelitian telah menunjukkan bahwa kehadiran mereka hanya hasil pemeliharaan sikap dan penampilan kerja. Meskipun penting, gaji, kondisi kerja dan jaminan kerja tidak memberikan motivasi utama bagi banyak pekerja pada masyarakat industry maju, terutama pada tingkat profesional atau teknis. <o:p></o:p> </span><br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Peningkatan motivasi lebih mungkin terjadi ketika bekerja memenuhi kebutuhan individu untuk belajar, realisasi diri, dan pertumbuhan pribadi. Dengan menanggapi kebutuhan pribadi-keinginan untuk tanggung jawab, pengakuan, pertumbuhan, promosi, dan pekerjaan lebih menarik-manajer telah mengubah kondisi di tempat kerja, dan tentu saja, banyak pekerja termotivasi untuk bekerja dengan lebih efektif.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam usaha untuk menarik keduanya kebutuhan pokok dan kebutuhan pribadi pekerja, berinovasi pendekatan manajemen, seperti penggayaan kerja dan perluasan kerja, telah diterapkan di banyak perusahaan. Penggayaan kerja memberikan wewenang lebih pada pekerja dalam pengambilan keputusan yang berkaitan dengan perencanaan dan melakukan pekerjaan mereka Seorang pekerja mungkin bertanggung jawab untuk penjadwalan giliran kerja, memeriksa kualitas kerja yang dihasilkan, atau memastikan tenggang waktu pertemuan. Perluasan kerja meningkatkan jumlah pekerja melaksanakan tugas dengan membiarkan mereka untuk merotasi jabatan atau dengan memberi mereka tanggung jawab melakukan beberapa pekerjaan. Bukan hanya merakit satu komponen dari sebuah mobil, pekerja pabrik mungkin dikelompokkan bersama-sama dan diberi tanggung jawab untuk perakitan seluruh sistem pembakaran.</span><br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dengan meningkatkan kualitas hidup melalui kepuasan pokok dan yang kebutuhan pribadi pekerja, manajer berusaha untuk mengarahkan perilaku pekerja terhadap tujuan perusahaan. <o:p></o:p></span></div>
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TUGAS SOFTSKIL BAHASA INGGRIS BISNIS 1(BAG.5)

Nama : Ratih Handayani NPM : 31107378 Kelas : 3DB01 MANAGEMENT AND HUMAN RESOURCES DEVELOPMENT Managers perform var...

Wednesday, December 30, 2009

TUGAS SOFTSKIL BAHASA INGGRIS BISNIS 1(BAG.4)

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Nama : Ratih Handayani<br />
Kelas: 3DB01<br />
Npm: 31107378<br />
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<span style="font-size: 14pt;"><span style="color: orange;">ACQUISITION OF CAPITAL</span><o:p></o:p></span></div>
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A corporation needs capital in order to start up, operate, and expand its business. The process of acquiring this capital is known as financing. A corporation uses two basic types of financing: equity financing and debt financing. Equity fnancing refer to funds that are invested by owners of the corporation. Debt financing, on the other hand, refer to funds that are borrowed from sources outside the corporation.</div>
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Equity financing(obtaining owner funds) can be exemplified by the sale of corporate stock. In this type of transaction, the corporation sells units of ownership known as shares of stock. Each share entitles the purchaser to a certain amount of ownership. For example, if someone buys 100 shares of stock from Ford Motor Company that person has purchased 100 shares worth of Fords’s resources, materials, plants, production, and profit. The person who purchases shares of stock is known as a stockholder or shareholder.<br />
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All corporations, regardless of their size, receive their starting capital from issuing and selling shares of stock. The initial sales involve some risk on the part of the buyers because the corporation has no record of performance. If the corporation is successful, the stockholder may profit through increased valuation of amounts of the shares of stock, as well as by receiving dividends. Dividends are proportional amounts of profit usually paid quarterlyto stockholders. However, if the corporation is not successful, the stockholder may take a several loss on the initial stock investment.</div>
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Often equity financing does not provide the corporation with enough capital and it must turn to debt financing, or borrowing funds. One example of debt financinf is the sale of corporate bonds. In this type of agreement, the corporation borrows money from an investor in return for a bond. The bond has a maturity date, a deadline when the corporation must repay all of the money it has borrowed. The corporation must also make periodic interest payments to the bondholder during the time the money is borrowed. If these oblingations are not met, the corporation can be forced to sell its assets in order to make payments to the bondholders.</div>
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All business need financial support. Equity financing (as in the sale of stock) and debt financing (as in the sale of bonds) provide important means by which a corporation may obtain its capital.</div>
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<span style="color: blue;">Terjemahan</span>:</div>
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<b><span style="font-size: 14pt;"><span style="color: orange;">PENGUASAAN MODAL</span><o:p></o:p></span></b></div>
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            Sebuah perusahaan membutuhkan modal untuk memulai, menjalankan dan mengembangkan perusahaan. Proses penguasaan modal ini dikenal sebagai perolehan dana. Perusahaan menggunakan dua tipe dasar perolehan dana: perolehan dari dana sendiri dan perolehan dana dari berhutang. Perolehan dari dana sendiri maksudnya dana diinvestasikan oleh pemilik perusahaan. Perolehan dana dari berhutang, sebaliknya, maksudnya dana dipinjam dari sumber diluar perusahaan.</div>
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            Perolehan dari dana sendiri (perolehan dana dari pemilik) dapat diberikan contoh dengan menjual saham perusahaan. Dalam jenis transaksi ini, perusahaan menjual unit-unit kepemilikan yang disebut saham. Setiap bagian memberi hak kepada pembeli untuk sejumlah tertentu kepemilikan. Sebagai contoh, jika seseorang membeli 100 saham dari Perusahaan Motor Ford bahwa seseorang membeli seratus bagian nilai kekayaan Ford, bahan, pabrik, produksi, dan keuntungan. Seseorang yang membeli saham disebut pemegang saham.</div>
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            Semua perusahaan, tidak pandang besar kecilnya, menerima modal awal mereka dari pengeluaran dan penjualan saham. Penjualan permulaaan melibatkan beberapa resiko bagian dari pembeli karena perusahaan tidak mempunyai catatan kinerja. Jika perusahaan sukses, pemegang saham dapat memperoleh keuntungan yang proporsional biasanya dibayar tiap 3 bulan kepada pemegang saham. Bagaimanapun, jika perusahaan tidak sukses, pemegang saham dapat mengalami kerugian besar dari penerima investasi.   </div>
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              Sering kali perolehan dari dana sendiri tidak disediakan perusahaan dengan cukup modal dan perusahaan harus beralih ke perolehan dari dana berhutang, atau meminjam dana. Satu contoh dari perolehan dana dari berhutang adalah menjual saham <st1:place w:st="on"><st1:city w:st="on">surat</st1:city></st1:place> tanda berhutang. Ini adalah jenis perjanjian, perusahaan maminjam uang dari seorang investor sebagai pengganti sebuah <st1:place w:st="on"><st1:city w:st="on">surat</st1:city></st1:place> tanda berhutang. <st1:place w:st="on"><st1:city w:st="on">Surat</st1:city></st1:place> tanda berhutang mempunyai tanggal jatuh tempo, batas akhir perusahaan harus membayar kembali semua uang yang dipinjam. Perusahaaan harus juga melakukan pembayaran bunga berkala ke pemegang bond selama waktu uamg itu dipinjam. Jika kewajiban ini tidak terpenuhi, perusahaan dapat dipaksa untuk menjual asset untuk membayar kepada pemegang bond.</div>
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            Semua usaha membutuhkan dukungan dana. Perolehan dari dana sendiri (seperti menjual saham) dari perolehan dana dari berhutang (seperti menjual surat tanda berhutang) memberikan jalan yang penting dengan mana sebuah perusahaan mungkin mendapatkan modal itu.</div>
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TUGAS SOFTSKIL BAHASA INGGRIS BISNIS 1(BAG.4)

Nama : Ratih Handayani Kelas: 3DB01 Npm: 31107378 --> ACQUISITION OF CAPITAL A corporation needs capital in order to start...

Thursday, December 24, 2009

Wajah Baru Friendster

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Kemaren saya iseng-iseng buka Friendster di PC. Biasanya paling buka Friendster mobile di hape.  Wuiih..kaget pas liat “wajah baru Friendster”. Jadi bagus banget dan berbeda dari yang dulu-dulu. Coba deh liat gambarnya dibawah ini:</div>
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<b>Gimana bagus ga???<o:p></o:p></b></div>
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Gambar diatas adalah tampilan <b>Home</b> dari Friendster, kebetulan saya menggunakan browser Mozilla Firefox versi terbaru…hehehe :)</div>
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Kalau diamati Friendster sekarang jadi lebih unik dan kreatif. Tulisan Friendster yang biasanya seperti terlihat kaku sekarang dihiasi warna hijau. Sekarang kita lihat tampilan “Rumah Friendster” saya, sebelumnya Login dulu yaa…</div>
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Naaah……seperti ini tampilannya….</div>
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Bagus yaa…dan beda banget <span style="font-family: Wingdings;"></span></div>
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Mungkin teman-teman yang sudah lama ga buka <a href="http://www.friendster.com/" style="color: blue;">Friendster</a><span style="color: blue;"> </span>jadi tertarik untuk melihat kembali Friendster nya kembali….heheh selamat mencoba <span style="font-family: Wingdings;">:)</span></div>
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Kasih comment juga ya…</div>
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Wajah Baru Friendster

--> Kemaren saya iseng-iseng buka Friendster di PC. Biasanya paling buka Frie...

Friday, December 11, 2009

Cara Koneksi Menggunakan Indosat Durasi

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Teman-teman yang biasa menggunakan kartu IM3, pasti tahu dunk dengan Indosat Durasi.. :) . Layanan Indosat ini cukup membantu kita dapat berinternet ria dengan harga cukup terjangkau(Cuma goceng ajah durasi sekitar 3-4jam…lumayan khan). Tidak hanya dapat digunakan di handphone tetapi dapat kita gunakan handphone sebagai modem untuk computer(nah..seru khan). Handphone juga harus “mendukung” yah. Ini caranya:<br />
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1. Pertama kita beli pulsa telepon dan pulsa durasi (pulsa telepon minimal 500 perak).</div>
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2. Aturlah settingan di handphone dengan setingan Indosat Durasi. Umumnya kita mendapat sms dari operator lalu Save setingan tersebut.</div>
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3. Kemudian colokkan kabel USB antara handphone dengan computer.</div>
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4. Buka Nokia PC Suite.</div>
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Jika sudah tersambung maka otomatis akan tertulis tipe handphone misal ‘6120 tersambung melalui usb’.</div>
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<a href="http://1.bp.blogspot.com/_peiE3hq_biQ/Sxh-9z7DkOI/AAAAAAAAABQ/zixJpavsaTc/s1600-h/phone1a.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://1.bp.blogspot.com/_peiE3hq_biQ/Sxh-9z7DkOI/AAAAAAAAABQ/zixJpavsaTc/s320/phone1a.jpg" /></a></div>
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5. Pada Nokia PC Suite klik ‘Hubungkan ke internet’</div>
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6. Lakukan langkah-langkah selanjutnya:</div>
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    Klik  Pengaturan</div>
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<a href="http://2.bp.blogspot.com/_peiE3hq_biQ/Sxh_sTUqz9I/AAAAAAAAABY/gVXVmEUTGn0/s1600-h/phone2.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://2.bp.blogspot.com/_peiE3hq_biQ/Sxh_sTUqz9I/AAAAAAAAABY/gVXVmEUTGn0/s320/phone2.jpg" /></a></div>
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Pilih configurasi secara manual Ubah konfigurasi sambungan           menjadi seperti ini:</div>
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<a href="http://4.bp.blogspot.com/_peiE3hq_biQ/Sxh_-H65NGI/AAAAAAAAABo/RsQCD7sxvOc/s1600-h/phone4.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://4.bp.blogspot.com/_peiE3hq_biQ/Sxh_-H65NGI/AAAAAAAAABo/RsQCD7sxvOc/s400/phone4.jpg" /></a><a href="http://3.bp.blogspot.com/_peiE3hq_biQ/SxiAAx39JyI/AAAAAAAAABw/PYO-1v7P8jI/s1600-h/phone5.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="http://3.bp.blogspot.com/_peiE3hq_biQ/SxiAAx39JyI/AAAAAAAAABw/PYO-1v7P8jI/s400/phone5.jpg" /></a></div>
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<b>Titik akses         : indosatgprs</b></div>
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<b>Nama pengguna: indosat@durasi</b></div>
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<b>Kode sandi        : indosat@durasi</b></div>
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Nah..sekarang kita dapat berinternet ria deh…selamat mencoba </div>
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Cara Koneksi Menggunakan Indosat Durasi

Teman-teman yang biasa menggunakan kartu IM3, pasti tahu dunk dengan Indosat Durasi.. :) . Layanan Indosat ini cukup membantu kita da...

Thursday, December 03, 2009

Hujan Meteor Leonid di Indonesia

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Selasa malam (17/11/09) seperti biasa saya ngenet di handphone:). Buka Facebook, Yahoo, dll. Tidak sengaja pas online lihat berita kalau nanti malam(18/11/09) ada hujan meteor yang buat saya senang di Indonesia dapat melihat langsung. Saya langsung buru-buru tidur dan bangun tepat pukul 3.00 WIB. Oh iya berikut ini saya akan jelaskan mengenai hujan meteor tsb:<br />
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Hujan meteor yang terjadi ternyata berasal dari Komet. Meteor Leonid diciptakan oleh Komet Tempel-Tuttle, melewati bagian dalam tata surya setiap 33 tahun pada orbitnya yang mengelilingi matahari. Setiap kali lewat, ia meninggalkan sungai baru dari puing-puing meteor, sebagian besar potongan-potongan batu es dan tidak lebih besar dari butiran pasir, tetapi beberapa seukuran kacang polong. Ketika planet bumi melewati puing-puing meteor dan menghantam atmosfer maka akan menguap. Kadang-kadang secara dramatis menciptakan lintasan cahaya bahkan bola api dengan jejak yang tampak berasap yang dapat tetap terlihat selama beberapa menit.</span><br />
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<span id="fullpost"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgJJV7GPJxFdEhCelxZXtxAM0_Wl62mqB50-RayJKli2XajVn4bnzzk3b5Q5U-vEwtRZbu3i0XMVF6BghncpgZRXaEkzFveGFDBDyUqoWdDwEgCBBxs-rJaHU4OnAUZApczn_BDWUj2bT91/s1600/hujan-meteor-lyrid-_120421175023-289.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="189" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgJJV7GPJxFdEhCelxZXtxAM0_Wl62mqB50-RayJKli2XajVn4bnzzk3b5Q5U-vEwtRZbu3i0XMVF6BghncpgZRXaEkzFveGFDBDyUqoWdDwEgCBBxs-rJaHU4OnAUZApczn_BDWUj2bT91/s1600/hujan-meteor-lyrid-_120421175023-289.jpg" width="320" /></a></span></div>
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<pre><span id="fullpost"><code><o:p></o:p></code></span></pre>
<span id="fullpost">Leonid bergerak dalam arah yang berlawanan dari Bumi, menghasilkan dampak kecepatan 72 kilometer per detik -lebih tinggi daripada meteor lain. Hujan meteor ini mencapai puncaknya pada sepertiga malam Rabu (18/11/09). Dapat kita lihat pada gambar sisi merah menunjukkan daerah yang dapat melihat hujan meteor Leonid ini. <br />
Kita di Indonesia tentu dapat melihat hujan meteor tersebut:).Tempat pengamatan terbaik ada di Asia, tapi pengamat di Amerika Utara juga dapat menikmati pemandangan menakjubkan hujan meteor Leonid, jika cuaca memungkinkan.Hujan Leonid merupakan acara tahunan, jika langit terlihat jelas dan cahaya bulan tidak mengganggu. Tahun ini, bulan sudah dekat fase baru, dan bukan faktor yang mengganggu. Bagi siapa pun di belahan bumi utara dengan langit gelap, jauh dari perkotaan dan pinggiran pencahayaan, acara ini jangan sampai dilewatkan dengan begadang sepanjang malam. Bill Cooke dari kantor Meteoroid environment NASA memperkirakan 20-30 meteor per jam di Amerika, dan sebanyak 200-300 meteor per jam di penjuru Asia. Astronom lain yang bekerja di bidang yang baru lahir ini memprediksi hujan meteor telah diperkirakan.<br />
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Namun setelah saya sendiri menunggu hingga pukul 4.00 tetap tidak terlihat hujan meteor padahal berharap dapat meliha(serasa di film Meteor Garden..hahha:) ). Cuaca memang agak mendung..eh tiba-tiba turun hujan deras, maka jadilah ke dalam rumah dan langsung tarik selimut(hahaha..dingin sih:) ).<br />
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<b>Sumber : Rileks.com dan Kabar Indonesia</b><br />
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<pre><code></code></pre>

Hujan Meteor Leonid di Indonesia

Selasa malam (17/11/09) seperti biasa saya ngenet di handphone:). Buka Facebook, Yahoo, dll. Tidak sengaja pas online lihat berita kalau na...

Sunday, November 22, 2009

TUGAS SOFTSKIL BAHASA INGGRIS BISNIS 1 ( BAG.3)

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<link href="file:///C:%5CDOCUME%7E1%5CRATIHH%7E1%5CLOCALS%7E1%5CTemp%5Cmsohtml1%5C01%5Cclip_filelist.xml" rel="File-List"></link><o:smarttagtype name="City" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:smarttagtype><o:smarttagtype name="place" namespaceuri="urn:schemas-microsoft-com:office:smarttags"></o:smarttagtype><br /></div>
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<i><st1:city w:st="on"><st1:place w:st="on"></st1:place></st1:city><b><o:p>Nama: Ratih Handayani</o:p></b></i><br />
<i><b><o:p>Kelas: 3DB01</o:p></b></i><br />
<i><b><o:p>NPM: 31107378</o:p></b></i><br />
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<i><b><o:p>Reading</o:p></b></i></div>
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<b><span style="font-size: 13.5pt;">THE BALANCE SHEET</span></b></div>
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Financial statements are the final product of the accounting process. They provide information on the financial condition of a company. The balance sheet, one type of financial statement, provides a summary of what a company owns and what it owes on one particular day.</div>
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Assets represent everything of value that is owned by a business, such as property, equipment, and accounts receivable. On the other hand, liabilities are the debts that a company owes-for example, to suppliers and banks. If liabilities are subtracted from assets (assets-liabilities) the amount remaining is the owners share of a business. This is known as owners’ or stockholders equity.</div>
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One key to understanding the accounting transactions of a business is to understand the relationship of its assets, liabilities, and owners’ equity. This is often represented by the fundamental accounting equation: assets equal liabilities plus owners’ equity.</div>
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ASSETS = LIABILITIES + OWNERS’ EQUITY</div>
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These three factors are expressed in monetary terms and therefore are limited to items that can be given a monetary value. The accounting equation always remains in balance; in other words, one side must equal the other.</div>
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The balance sheet expands the accounting equation by providing more informa- tion about the assets, liabilities, and owners’ equity of a company at a specific time (for example, on December 31, 1993). It is made up of two parts. The first part lists the company assets, andmthe second part details liabilities and owners’ equity. Assets are divided into current and fixed assets. Cash, accounts receivable and inventories are all current assets. Property, buildings, and equipment make up the fixed assets of a company. The liabilities section of the balance sheet is often divided into current liabilities<br />
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The balance sheet provides a financial picture of a company on a particular date, and for this reason it is useful in two important areas. Internally, the balance sheet provides managers with financial information for company decisionmaking. Externally, it gives potential investors data for evaluating the company’s financial position.</div>
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<i><b><o:p>Comprehension </o:p> </b></i></div>
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<b>A. Answer the following questions about the balance sheet. Questions with asterisks (*) cannot be answered   directly from the text.</b></div>
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   1. What is the final product of the accounting process?</div>
       Answer: The final product of the accounting process is the balance sheet.<br />
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2. What is a balance sheet?</div>
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   Answer: A balance sheet is a final statement that provides a summary of what a company owns and what it owes on one particular day. </div>
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3. Does the balance sheet provide financial information for a long period of time (for example, January to June 1993) or does it provide information for a specific point in time (for example, on June 30, 1993)?</div>
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   Answer: It provides information for a specific point in time, for example, on Jun 30, 1993.</div>
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4. What is the difference between assets and liabilities? </div>
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   Answer: Assets represent everything of value that is owned by a business, liabilities are the debts that is   a company owes. </div>
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5. How is owners’ or stockholders’ equity determined?</div>
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<span style="font-family: "Times New Roman"; font-size: 12pt;"> Owners’ or stockholders’ equity is determined by subtracting liabilities from assets</span> <div style="margin: 5pt 0in 0.0001pt 0.25in; text-align: justify; text-indent: -9.35pt;">
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6. How can the relationship between assets, liabilities, and owners’ equity be repre- sented?</div>
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   Answer: It can be represented by the fundamental accounting equation assets equal liabilities plus owners’ equity. </div>
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7. Does the accounting equation always remain in balance? *Why or why not?</div>
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   Answer: Yes, it does. Because one side must equal the other. If not, it must be wrong with the recording.  </div>
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8. How can business use a balance sheet? *As a manager, how would you find a balance sheet useful?</div>
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   Answer: A balance is useful for a business, because it provides a financial picture of a compa- ny on a particular day. It provides managers with financilal information for company decision making. </div>
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<o:p></o:p> </div>
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<b>B. Complete the balance sheet by writing in the correct terms from the list bellow.</b></div>
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assets                           current liabilities                                long-term liabilities</div>
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liabilities                       fixed assets                                       current assets</div>
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stockholders’ equity</div>
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<b><span style="font-size: 10pt;">International Manufacturing, Inc</span></b></div>
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<span style="font-size: 10pt;">Balance Sheet</span></div>
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<span style="font-size: 10pt;">December 31, 1993</span></div>
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<i><u><span style="font-size: 10pt;">Assets</span></u></i></div>
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<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 79.5pt;" valign="bottom" width="106"><div style="text-align: justify;">
<i><u><span style="font-size: 10pt;">Liabilities</span></u></i></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 114pt;" valign="bottom" width="152"><div style="text-align: justify;">
<i><u><span style="font-size: 10pt;">Current assets</span></u></i></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 93pt;" valign="bottom" width="124"><div style="text-align: justify;">
<i><u><span style="font-size: 10pt;">Current liabilities</span></u></i></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div style="text-align: justify;">
<span style="font-size: 10pt;">Cash</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<span style="font-size: 10pt;">$ 49,400</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 93pt;" valign="bottom" width="124"><div style="text-align: justify;">
<span style="font-size: 10pt;">Accounts payable</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<span style="font-size: 10pt;">$ 30,000</span></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 114pt;" valign="bottom" width="152"><div style="text-align: justify;">
<span style="font-size: 10pt;">Accounts receivable</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<span style="font-size: 10pt;">1,600</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 93pt;" valign="bottom" width="124"><div style="text-align: justify;">
<span style="font-size: 10pt;">Income texes payable</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<u><span style="font-size: 10pt;">19,000</span></u></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div style="text-align: justify;">
<span style="font-size: 10pt;">Inventories</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<u><span style="font-size: 10pt;">53,000</span></u></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 79.5pt;" valign="bottom" width="106"><div style="text-align: justify;">
<span style="font-size: 10pt;">Total</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<span style="font-size: 10pt;">$ 49,000</span></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div style="text-align: justify;">
<span style="font-size: 10pt;">Total</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<span style="font-size: 10pt;">$104,000</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 93pt;" valign="bottom" width="124"><div style="text-align: justify;">
<i><u><span style="font-size: 10pt;">Long-term liabilities</span></u></i></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 114pt;" valign="bottom" width="152"><div style="text-align: justify;">
<i><u><span style="font-size: 10pt;">Fixed assets</span></u></i></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 79.5pt;" valign="bottom" width="106"><div style="text-align: justify;">
<span style="font-size: 10pt;">Bonds</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<span style="font-size: 10pt;">$ 20,000</span></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div style="text-align: justify;">
<span style="font-size: 10pt;">Property</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<span style="font-size: 10pt;">$ 15,000</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 93pt;" valign="bottom" width="124"><div style="text-align: justify;">
<span style="font-size: 10pt;">long-term liabilities</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<u><span style="font-size: 10pt;">40,000</span></u></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div style="text-align: justify;">
<span style="font-size: 10pt;">Buildings</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<span style="font-size: 10pt;">50,000</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 79.5pt;" valign="bottom" width="106"><div style="text-align: justify;">
<span style="font-size: 10pt;">Total</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<span style="font-size: 10pt;">$ 60,000</span></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 114pt;" valign="bottom" width="152"><div style="text-align: justify;">
<span style="font-size: 10pt;">Equipment</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<u><span style="font-size: 10pt;">10,000</span></u></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 79.5pt;" valign="bottom" width="106"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div style="text-align: justify;">
<span style="font-size: 10pt;">Total</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<span style="font-size: 10pt;">$ 75,000</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 93pt;" valign="bottom" width="124"><div style="text-align: justify;">
<span style="font-size: 10pt;">Total liabilities</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<u><span style="font-size: 10pt;">$109,000</span></u></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 93pt;" valign="bottom" width="124"><div style="text-align: justify;">
<i><u><span style="font-size: 10pt;">Stockholders' equity</span></u></i></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 114pt;" valign="bottom" width="152"><div style="text-align: justify;">
<span style="font-size: 10pt;">Total assets</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<u><span style="font-size: 10pt;">$179,000</span></u></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 93pt;" valign="bottom" width="124"><div style="text-align: justify;">
<span style="font-size: 10pt;">Common stock</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<span style="font-size: 10pt;">$ 47,000</span></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td colspan="2" style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 93pt;" valign="bottom" width="124"><div style="text-align: justify;">
<span style="font-size: 10pt;">Retained earnings</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<u><span style="font-size: 10pt;">23,000</span></u></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 79.5pt;" valign="bottom" width="106"><div style="text-align: justify;">
<span style="font-size: 10pt;">Total</span></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div style="text-align: justify;">
<span style="font-size: 10pt;">$ 70,000</span></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 73.5pt;" valign="bottom" width="98"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 79.5pt;" valign="bottom" width="106"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 72.75pt;" valign="bottom" width="97"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>  </tr>
<tr style="height: 2.25pt;">   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 101.25pt;" valign="bottom" width="135"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>   <td style="border: 1pt inset black; height: 2.25pt; padding: 5.25pt; width: 0.1in;" valign="bottom" width="10"><div style="text-align: justify;">
<br /></div>
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<br /></div>
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<span style="font-size: 10pt;">Total liabilities and</span></div>
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<br /></div>
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<br /></div>
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<span style="font-size: 10pt;">stockholders' equity</span></div>
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<u><span style="font-size: 10pt;">$179,000</span></u></div>
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<br /></div>
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<o:p> <i><b>Vocabulary Excercise </b></i><br />
</o:p></div>
<div style="margin: 5pt 0in 0.0001pt 0.25in; text-align: justify; text-indent: -0.25in;">
A. Write down any term that you did understand in the reading. Find each term in the reading, look at its context, and try to figure out the meaning. Discuss these terms with your classmates.</div>
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<br /></div>
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B. Look at the terms in the left-hand column and find the correct synonyms or definition in the right-hand column. Copy the corresponding letters in the blanks.</div>
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1. <b><i><u>G </u></i></b>property (line 6) a. assets equal liabilities plus owners’ equity</div>
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2. <b><i><u>D </u></i></b>equal (line 12) b. provide information item by item</div>
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3. <b><i><u>F </u></i></b>condition (line 2) c. indicate by words or symbols</div>
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4. <b><i><u>B </u></i></b>detail (line 21) d. have the same value as</div>
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5. <b><i><u>A </u></i></b>accounting equation (line 12) e. a series of transactions, changes, or functi-ons that bring about a particular result</div>
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6. <b><i><u>H </u></i></b>monetary (line 15) f. the existing circumstance</div>
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7. <b><i><u>E </u></i></b>process (line 1) g. anything owned by a person</div>
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8. <b><i><u>C </u></i></b>express (line 15) h. of or pertaining to money</div>
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<b>C. Discuss the following questions with a partner. In giving your answers, try to use the italicized terms.</b></div>
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1. What is the difference between accounts <i>receivable</i> and accounts <i>payable</i>?</div>
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2. Why are accounts <i>receivable</i> and cash considered current <i>assets</i> while <i>property</i> and equipment are considered fixed <i>assets</i>? What do you think the difference between current and fixed <i>assets</i>?</div>
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3. The <i>owners’ equity</i> in a company equals assets minus liabilities. What is meant by <i>owners’</i> (or stockholders’) <i>equity</i>?</div>
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4. If you were a manager, how would you use the balance sheet to evaluate you company’s financial <i>condition</i>?</div>
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5. What do you consider your personal <i>assets</i>? Do you have any <i>liabilities</i>? What are they?</div>
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<br /></div>
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Answer:</div>
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1.   Accounts receivable is assets and accounts payable is liabilities.</div>
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2.   Because they are easly changed into money.</div>
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3.   Nett owning.</div>
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4.   The manager know were the company is financial healthy.</div>
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5.   <st1:city w:st="on"><st1:place w:st="on">Mobile</st1:place></st1:city>.</div>
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<br /></div>
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<b><i><u><br />
</u></i></b></div>
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<i><b>Text Analysis </b></i></div>
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<br /></div>
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<b>Look at the reading to answer these questions.</b></div>
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<br /></div>
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1. What does each of the following refer to?</div>
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    LINES                     WORDS                                          REFERENTS</div>
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       1                             they                                            <i><u>financial statement</u></i></div>
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       9                             this                                            <i><u>the owners’ share if a business</u></i></div>
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      11                            this                                           <i><u>the relationship of its assets</u></i></div>
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      15                            these three factors                    <i><u>assets, liabilities and owners’ equity</u></i></div>
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<br /></div>
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2. In line 6, what are <i>property, equipment, and accounts receivable</i> examples of?</div>
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     Assets </div>
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3. In line 7, what do <i>suppliers and banks</i> refer to?</div>
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<i>    </i>To whom the company has depts..</div>
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4. In lines 5-7. two different phrases are used to incorporate example in the reading. What are these phrases?</div>
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    a. <i><u>Assets</u></i></div>
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    b. <i><u>Liabilities</u></i></div>
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5. Another method of clarification by example is the use of mathematical representations. From the reading, copy examples that use mathematical symbols.</div>
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   a. <i><u>The fundamental accounting equation.</u></i></div>
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   b. <i><u>Assets equal to liabilities plus owners’ equity.</u></i></div>
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6.In lines 28-31, two uses of the balance sheet are given. What are the key words that show each of these uses is in a different area? What uses does each word introduce?</div>
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    KEYWORDS                  USES</div>
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<br /></div>
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<o:p><i><b>Classification</b></i></o:p></div>
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<o:p><i><b> </b></i> <br />
</o:p></div>
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<br /></div>
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<br /></div>
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<o:p></o:p>Categories of the balance sheet can be classified to show the relationship between them. Fill in the following blanks based on the information provided in the reading and in Figure 1 (page 79).</div>
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<br /></div>
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Class: Assets Class: Liabilities</div>
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Members: <i><u>Current assets</u></i> Members: <i><u>Current liabilities</u></i></div>
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<i><u>Fixed assets</u></i> <i><u>Long-term liabilities</u></i></div>
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<br /></div>
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Class      :   Current assets                                               Class      : <i><u>Current liabilities</u></i></div>
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Members:   <i><u>Cash</u></i>                                                            Members: Accounts payable</div>
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<i>                  Fixed assets</i>                                                                 <i>Long-term liabilities</i></div>
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Class      :  <i><u>Fixed assets</u></i>                                                 Class       : Long-term liabilities</div>
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Members:  <i><u>Property</u></i>                                                      Members : <i><u>Bonds</u></i></div>
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<i>                 Buildings</i> <i>Long-term notes</i></div>
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                 <i>Equipment</i></div>
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<br /></div>
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<br /></div>
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<i><b>Application</b></i> </div>
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<br /></div>
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<b>Using the information in the reading, answer the following questions. Give reasons to support your answers.</b></div>
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<br /></div>
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1.Which of the following is <i>not</i> a fixed assets: office equipment, machinery, marketable securities, land, and buildings? Why?</div>
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<i>   Marketable securities. Because its easy to change into money.</i></div>
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2. Are the following liabilities current or long-term: bank loans payable, accounts payable, mortgage bonds payable, taxes payable, and long-term notes payable? List each under the correct heading.</div>
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   <b>CURRENT LIABILITIES </b>                    <b>LONG-TERM LIABILITIES</b></div>
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<i>    Accounts payable</i>                                     <i>Bank loans payable</i></div>
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<i>   Taxes payable</i>                                           <i>Mortgage bonds payable</i></div>
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<i>   Notes payable</i></div>
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<u><i> </i></u><br />
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TUGAS SOFTSKIL BAHASA INGGRIS BISNIS 1 ( BAG.3)

--> Nama: Ratih Handayani Kelas: 3DB01 NPM: 31107378 Reading THE BALANCE SHEET Financial statements are the fina...

Monday, November 16, 2009