Sebelumnya saya ingin memperkenalkan diri saya.Nama saya Ermalia Windasari.Saya lahir di Sungailiat, salah satu kota kecil nan indah yang ada di pulau Bangka Belitung. Saya bangga dan bahagia dibesarkan dipulau nan cantik ini.Bangka Belitung mungkin belum terlalu familiar ditelinga orang-orang diluar pulau Bangka.Maka dari itu dikesempatan kali ini saya akan mengenalkan dan sedikit berbagi cerita tentang pulau menawan hati ini.
Seperti kita ketahui,Pulau Bangka penghasil timah terbesar dinegara kita.Selain menghasilkantimah dan barang tambang lainnya,Pulau Bangka juga memiliki kekayaan lain dengan panorama terindah didalamnya.Pulau Bangka dikelilingi oleh lautan lepas.Berbagai macam pantai indah terdapat disana.Menurut saya pantai diBangka adalah pantai tercantik,terindah dan eksotis yang pernah ada.Pasir putih disepanjang pantainya,burung camar yang selalu berkejar-kejaran diatas ombaknya.Para nelayan yang berlomba mendayung perahunya untuk mencari ikan.Semua pemandangan itu membuatku selalu rindu akan tanah kelahiranku.
Dulu ketika saya masih diBangka dan belum menginjakkan kaki diibukota, saya sering berkunjung kepantai untuk menenangkan hati dan merefresh pikiran.Pantai-pantai yang sering saya kunjungi diantaranya adalah pantai Parai, Matras, Batu Bedaun, Rebo, Penyusuk, Romodong, Pasir Padi, Tanjung Asmara. Tanjung Pesona, Teluk Uber, dan Teluk Limau.Semua pantai itu adalah pariwisata kebanggaan Propinsi Bangka Belitung yang tetap terjaga keindahannya.Pantai yang menjadi icon Pulau Bangka adalah pantai Parai.Begitu putih pasirnya,begitu cantik pemandangannya.Nyiur melambai seakan memanggil kita agar tidak pernah beranjak dari tepi lautnya.Selain pantainya yang begitu indah dan cantik, Paraijuga menawarkan berbagai macam wisata air seperti bananaboat,speedboat,volley pantai,paralayang dan banyak lagi yang bisa kita temukan disana.Sayangnya Pulau Bangka Belitung kurang tenar dikalangan masyarakat.Padahal pantai diBangka tidak kalah dengan pantai yang ada diBali ataupun kota-kota yang memiliki pantai juga.Sekali-kali berkunjung keBangka tidak ada salahnya.Malahan akan membuat anda tidak mau lagi kembali menemui kesibukan sehari-hari yang membuat jenuh.Sedikit promosi memang, tetapi tidak lebih dengan harapan untuk mengenalkan pariwisata yang sangat indah yang dimiliki oleh salah satu pulau di negeri kita tercinta.
Selain pantai Parai,pantai Tanjung Pesona juga menjadi andalan pariwisata bagi masyarakat Bangka.Tanjung Pesona memiliki bebatuan besar yang sangat cantik dan indah yang terdapat disepanjang pantai.Orang-orang yang berkunjung kesana sangat ingin menaiki dan duduk-duduk diatas batu sambil menikmati deru ombak yang menyentuh kaki.Terumbu karang sesekali terlihat.Banyak saung tempat kita beristirahat disepanjang pantai.Terdapat hotel dan restoran juga disana.Selain itu terdapat fasilitas kolam renang juga untuk anda yang hobi berenang.Juga terdapat taman-taman indah disekitar area pantai.Banyak tempat untuk sekedar melepas lelah sejenak.Seperti ayunan,kursi-kursi yang ditata apik dibawah pohon.Semua yang terdapat disana membuatku tidak akan pernah lupa untuk selalu kembali kesana.Itulah sekelumit cerita tentang mutiara terpendam yang ada diBangka Belitung.Anda yang minat berkunjung kesana dijamin semua masalah akan terlupakan.Tidak percaya ?? Come and see..
Pada kesempatan ini saya akan mencoba untuk menuangkan pikiran saya mengenai kesetaraan gender. Menurut saya kesetaraan gender adalah persamaan hak antara laki-laki dan perempuan dalam masalah sosial politik dan hak-hak dasar manusia umumnya tanpa meninggalkan kodratnya sebagai perempuan (seperti punya anak,mengurus rumah tangga,dll yang diperintahkan Tuhan). Pada zaman sekarang semakin banyak perempuan yang berani menyuarakan isu-isu tentang gender. Keberadaan perempuan dalam berbagai bidang semakin diakui. Misalnya dalam bidang politik semakin banyak perempuan yang terlibat menjadi anggota dewan, bahkan yang menjadi kepala daerah. Banyak pekerjaan laki-laki yang mampu dikerjakan perempuan.
Pada dasarnya Tuhan memberikan kemampuan yang sama pada laki-laki dan perempuan. Tidak ada perbedaan antara keduanya. Yang membedakan adalah ketakwaanya. Berbeda dengan pemikiran tradisional yang menganggap bahwa laki-laki adalah segalanya dan perempuan tidak bisa melakukan apapun tanpa laki-laki. Pendapat sepertiitu sudah tidak relevan dengan kondisi pada zaman sekarang. Perempuan dan laki-laki adalah mitra yang dalam kehidupannya saling mengisi dan mendukung. Ada pepatah yang mengatakan bahwa laki-laki tidak akan bisa mencapai kesuksesannya tanpa ada perempuan yang selalu mendukung dibelakangnya.
Sejauh ini perempuan sudah membuktikan eksistensinya dalam berbagai bidang. Banyak pihak yang sudah mengakui itu. Sudah banyak penelitian yang membuktikan bahwa kemampuan perempuan sama dengan kemampuan yang dimiliki laki-laki. Pada satu sisi ada kelebihan laki-laki yang tidak dimiliki oleh perempuan dan sebaliknya ada kelebihan yang dimiliki perempuan yang tidak dimiliki oleh laki-laki.
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.
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.
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.
ASSETS = LIABILITIES + OWNERS’ EQUITY
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.
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 (such as bonds and long-term notes).
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.
Comprehension
A.Answer the following questions about the balance sheet. Questions with asterisks (*)cannot be answered directly from the text.
1.What is the final product of the accounting process?
2.What is a balance sheet?
3.Does the balance sheet provide financial information for a long period of time (forexample, January to June 1993) or does it provide information for a specific point in time (for example, on June 30, 1993)?
4.What is the difference between assets and liabilities?
5.How is owners’ or stockholders’ equity determined?
6.How can the relationship between assets, liabilities, and owners’ equity be repre- sented?
7.Does the accounting equation always remain in balance? *Why or why not?
8.How can business use a balance sheet? *As a manager, how would you find a balance sheet useful?
Answer:
1.The final product of the accounting process is the balance sheet.
2.A balance sheet is a final statement that provides a summary of what a company owns and what it owes on one particular day.
3.It provides information for a specific point in time, for example, on Jun 30, 1993.
4.Assets represent everything of value that is owned by a business, liabilities are the debts that is a company owes.
5.Owners’ or stockholders’ equity is determined by subtracting liabilities from assets.
6.It can be represented by the fundamental accounting equation assets equal liabilities plus owners’ equity.
7.Yes, it does. Because one side must equal the other. If not, it must be wrong with the recording.
8. 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.
B.Complete the balance sheet by writing in the correct terms from the list bellow.
assetscurrent liabilitieslong-term liabilities
liabilitiesfixed assetscurrent assets
stockholders’ equity
International Manufacturing, Inc
Balance Sheet
December 31, 1993
Assets
Liabilities
Current assets
Current liabilities
Cash
$ 49,400
Accounts payable
$30,000
Accounts receivable
1,600
Income texes payable
19,000
Inventories
53,000
Total
$49,000
Total
$104,000
Long-term liabilities
Fixed assets
Bonds
$20,000
Property
$15,000
long-term liabilities
40,000
Buildings
50,000
Total
$60,000
Equipment
10,000
Total
$ 75,000
Total liabilities
$109,000
Stockholders' equity
Total assets
$179,000
Common stock
$ 47,000
Retained earnings
23,000
Total
$ 70,000
Total liabilities and
stockholders' equity
$179,000
Vocabulary Exercises
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.
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.
1. G property (line 6)a. assets equal liabilities plus owners’ equity
2. D equal (line 12)b. provide information item by item
3. Fcondition (line 2)c. indicate by words or symbols
4. Bdetail (line 21) d. have the same value as
5. Aaccounting equation (line 12)e. a series of transactions, changes, or functi-ons that bring about a particular result
6. Hmonetary (line 15)f. the existing circumstance
7. Eprocess (line 1)g. anything owned by a person
8. Cexpress (line 15)h. of or pertaining to money
C.Discuss the following questions with a partner. In giving your answers, try to use the italicized terms.
1.What is the difference between accounts receivable and accounts payable?
2.Why are accounts receivable and cash considered current assets while property and equipment are considered fixed assets? What do you think the difference between current and fixed assets?
3.The owners’ equity in a company equals assets minus liabilities. What is meant by owners’ (or stockholders’) equity?
4.If you were a manager, how would you use the balance sheet to evaluate you company’s financial condition?
5.What do you consider your personal assets? Do you have any liabilities? What are they?
Answer:
1.Accounts receivable is assets and accounts payable is liabilities.
2.Because they are easly changed into money.
3.Nett owning.
4.The manager know were the company is financial healthy.
5.Mobile.
Text Analysis
Look at the reading to answer these questions.
1.What does each of the following refer to?
LINESWORDSREFERENTS
1theyfinancial statement
9thisthe owners’ share if a business
11thisthe relationship of its assets
15these three factorsassets, liabilities and owners’ equity
2.In line 6, what are property, equipment, and accounts receivable examples of?
Assets
3.In line 7, what do suppliers and banks refer to?
To whom the company has depts..
4.In lines 5-7. two different phrases are used to incorporate example in the reading. What are these phrases?
a. Assets
b. Liabilities
5.Another method of clarification by example is the use of mathematical representations. From the reading, copy examples that use mathematical symbols.
a. The fundamental accounting equation.
b. Assets equal to liabilities plus owners’ equity.
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?
KEYWORDSUSES
Classification
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).
Class:AssetsClass:Liabilities
Members:Current assetsMembers:Current liabilities
Fixed assetsLong-term liabilities
Class:Current assetsClass: Current liabilities
Members:CashMembers:Accounts payable
Accounts receivableIncome taxes payable
Inventories
Class:Fixed assetsClass: Long-term liabilities
Members:PropertyMembers:Bonds
BuildingsLong-term notes
Equipment
Using the information in the reading, answer the following questions. Give reasons to support your answers.
1.Which of the following is not a fixed assets: office equipment, machinery, marketable securities, land, and buildings? Why?
Marketable securities. Because its easy to change into money.
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.
