Let's Learn Accounting !

I always explore everything in which i'm interested. I've been learning this complicated stuff for about 2 months. I didn't like something that connected with math before, but recently I don't know why accounting caught my eye. And I want to record everything that I learn here.

First, I want to explain about the basic accounting equation. The two basic elements of a business are what it owns and what it owes.  We have to remember these three basic accounting "Assets, Liabilities and Equity". "Asset" are the resources a business owns. claims of those to whom the company owes money are called "Liabilities", and claims of owners are called "equity". We can express the relationship of "Asset, liabilities and Equity" like this :

ASSET = LIABILITIES + EQUITY.
this relationship is the basic accounting equation. Assets must equal the sum of liabilites and equity.

Key notes  :

* Assets : The common characteristic possessed by all assets is the capacity to provide future services or benefits.
* Liabilities : are claims against assets (existing debts and obligations). Includes : "Note payable, accounts payable, wages payable, sales and real estate taxes payable"
*Equity  generally consists of : Share capital-ordinary (is the term used to describe amounts paid in by shareholders for the ordinary shares they purchase), and retained earnings (determined by three items : revenue, expenses and dividends).

Let's go to the simple example : The total assets of NaMira Company are Rp.150.000.000 and its equity is Rp. 70.000.000. what is the amount its total liabilities?
answer:
ASSET             = LIABILITIES + EQUITY
150.000.000     = Liabilities + 70.000.000
Liabilities           = 150.000.000 - 70.000.000 = Rp. 80.000.000


Transaction 1. Investment by Shareholders.
Sarah and Mira decide to to open a computer company that they incorporate as SarahNamira Inc. on July 1, 2013, they Invest Rp.150.000.000 in cash in the business exchange for Rp.150.000.000 of ordinary shares. This transaction results in an equal increase in both assets and equity. The asset cash increases Rp. 150.000.000, as does Share Capital-Ordinary. This transaction is like this :

Assets                                   =  Liabilities      +       Equity
                                                                                   Share

Cash                                                                           Capital

+Rp.150.000.000                  =                                  +Rp.150.000.000


Transaction 2. Purchase of Equipment for Cash
SarahNamira Inc. Purchases computer equipment for Rp. 70.000.000 cash.  Cash decreases Rp. 70.000.000, and the asset Equipment increases Rp. 70.000.000. The specific affect of this transaction and the cumulative effect of the first two transactions are :

Assets                                                           =  Liabilities      +     Equity
                                                                                                        Share

Cash                            +  Equipment              =                                Capital

+Rp.150.000.000                                          =                               +Rp.150.000.000                                             

-Rp. 70.000.000            +Rp.70.000.000     =

 Rp. 80.000.000            +Rp. 70.000.000     =

                                                                                                   

   Rp. 150.000.000                                     =                   Rp. 150.000.000

Observe that total assets are still Rp.150.000.000. Share Capital- Ordinary also remains at Rp. 150.000.000, the amount of the original investment.

Hope this help! Let's learn accounting together!  ;)

source : Financial Accounting IFRS Edition, Weygandt,Kimmel,Kieso.

EMIL UND DIE DETEKTIVE

EMIL UND DIE DETEKTIVE
Zussamenfassung

Emil Tischbein faehrt mit dem Zug von seiner Heimatstadt Neustadt nach Berlin, um Verwandte zu besuchen.  Auf dem Weg wurde sein Geld, das seine Mutter für die Oma gespart hatte, gestohlen.  Bevor es passiert  hatte, hat ein Faehrgaste Emil verruckte Gesichten ueber Berlin erzaehlt. Er heisst Herr Grundreis.  Herr Grundreis gab Emil Schokolade, die Emil nicht vermeiden kann.  Nachdem er Schokolade von Herrn Grundreis gegessen hat, schlief er schliesslich.

Er rattet wer der Dieb seines Geld ist.  Danach glaubt er, dass Herr Grundreis ist der einzige Faehrgaeste in seinem Eisenbahnteil.  Wenn der Zug in in Bahnhof Zoo haelt, vervolgt Emil mit seinem Gepaeck Herr Grundreis, der Emils Geld gestohlen hat.  Als der Mann aussteigt, verfolgt Emil ihn quer durch Berlin, bis der Verdächtige in einem Café Platz nimmt.  Emil wagt nicht, sich an die Polizei zu wenden, da er daheim in Neustadt Emil wagt nicht, sich an die Polizei zu wenden, da er daheim in Neustadt dem Denkmal des Großherzogs einen Schnurrbart angemalt hat.  Er verfolgt den Dieb mit der Hilfe von seiner Kusine Pony Huetschen, und anderen Berliner Kindern.

Erfahrung und Meinung

Die Geschichte ,,Emil und die Detektive" ist ein gut gelesenes Kinderbuch von Erich Kästner, dass man sowohl als Kind oder Jugendlicher, aber auch noch als Erwachsener gut lesen kann. Das Buch bietet genug Spannung um auch die aelteren von uns in Fragen zu bringen. Es ist ein Buch, in dem die schoenste Elemente wie Humor, Abenteuer aber auch Freundschaft gibt und bunt gemischt werden.  Besonders der Traum im Zug und die Vorgeschichte wie Erich Kästner auf die Idee mit Emil gekommen ist hat mir besonders gut gefallen. Erich Kästner hat so eine gute Fantasie. Ein wirklich gutes Buch, dass ich nur weiterempfehlen kann.

Abang Mpok Depok 2012, new world, new experiences, new family!

never before in all my life had I been told that I was beautiful! neveeer!!! you know that a girl with glasses is always underestimated!! it happened since I was in senior high school (superficial indeed! -_-).  An in all, this was a dramatic transformation and the only reason why I decided to join this tourism and cultural ambassador because i just wanted to train up my public speaking skills and surprisingly i was chosen to be one of Depok ambassador!! yeeey!!!! xD (just coincidence i guess :p). The first selection was so tiring... we had to face several tests such as pschycologycal test, matters of common knowledge, foreign language ability and so on.  And the people who have passed the first selection had to face the main judges on the following day, and there we discussed about some issues that they have prepared for us. First time i got there it felt like my blood was boiling and would extremly jump out of my body, silly!!!! -_-.  I tried to calm myself down, took a really deep breath and finally I shyly stammered my name and told them my point of view about the first issue, and after that first bloody meeting everything became much more easier xD. I tried to speak gracefully eventhough I didnt really know what I was talking about :p LOL. After waiting for more than 4 hours, they begun to announce the result, and my beating heart danced with amusement as they annouced that I was chosen to be one of the ambassador!!! xD thank God!!!
we had to be trained for about a month after the selection. We were teached how to be eloquent, how to act with a good manner in every situation, how to wear "tumpal" and "encim" (our traditional clothes), how to wear makeup and how to walk elegantly in HIGH HEELS!! I could handle all of the rules including the fact that I had to put my glasses off and wearing that sucks contact lenses -_- but high heels is not really for me (still learning how to wear it until now).
Now i'm going to explain about the matter of the clothes "tumpal". first, one of our senior, Mpok Tami started wraping tumpal around me at hip to teach us the way we should wear it. Then she raised it slightly at every turn so that it formed a tight ascending spiral. I felt like a mummy folded in a shroud -_-.  "You all will get used to it", she explained.  For your information, in tumpal you can't take a long strides, it's really hard to walk and I had to be taught hard to walk slowly with the grace of this clothes. but well..she was right, when the day of grand final came we looked totally different with this clothes!! Never had i been the object of such flattering attention. Undeniably it gave us more than a touch of glamour.  I couldn't thank you enough, i found it perfect!! ever since I started loving this clothes!! ;)
I learned a lot from this competition, met so many great people, and found a "new family"  :'>

Between love and sexuality...

last week, i joined a seminar about this interesting topic...Love, absurdity and sexuality...really like the way the speaker explained about this philosophical things....he said that a man and a woman complement each other physically, psychologically and spiritually. And sex is one of the way to show that they love each other.
so..could anybody tell me what is the meaning of love??? i think There is no definition of love because the word "love" can mean many different things to many different people. But there is a connection between love and sexuality..If we accept a connection between creation and sex, then the connection between Love and Sex is much more obvious...
We all know that "love" is a verb, and it means that love is an action...you should do something if you say that you "love" someone. If just by seeing him could show that your feeling that you "love" him, do it! and if you think that sex will make you get closer with someone you love, do it! but if you have a different idea about how to show your feeling, and you don't choose sex as a point, just don't! because you are the author of your life, you are the only one that have  right to do what you want to do! God never said that sex is a sin, thats why he created us as a male and female...but i just want to emphasize a point that it's important to analyze and discuss the influence and impact of patriarchal religion in this issue. Our religion is very patriarchal and it display this with dominance over the female body and the preservation of her virginity. If a man has fucked a lot of women around, no one will call him a bitch. But see what will happen to a woman if she did the same damn thing??? the world will judge her as a devil bitch!
in my opinion, its not a mistake if you want to have sex before marriage..but do it save, if you don't want to have AIDS as a gift! :p haha....but well, life is about choices...maybe i've never had sex until now.. but i just want it with the right guy, the guy who respect me, who knows who i really am... I wasn't going to say that i will do it after marriage...if i  found someone that i thought worhty enough to have sex with, i would!  eventhough im not married yet..and it doesnt mean that i dont believe in God.. i do believe in God, my religion...but i just don't like the way our institution manipulate this thing with its patriarchal rules...a woman has to stay virgin while a man doesn't have to...
But still you also have to think about your own personal values and feelings.  For me no matter what my feelings on sex are, it may be nice to wait until something "feels right", and there are other ways (if you are not ready yet for it), to feel physically close without having sex, right?? :)

Romantis yaaaah...-___-'

Percakapan romantis antara gw dan si dia pagi ini :

Gw         : yank, kamu masih enggak enak badan?

Pacar      : „enggak kok…kan obatnya kamuu…”

Gw         : #senyum- senyum sendiri#  „kamu gombal ih!“  (padahal seneng gw digombalin :p)

Pacar      :“ loh..kok gombal??? Emang kamu kaya obat kan yaank??“

Gw         :“kaya obat??? Oooh...maksud kamu aku bulet kaya obat?“  #emosi

Pacar      :“ bukan itu sayang maksudnya...^^”

Gw         :  #nyengir kuda lagi sambil gigit hape saking senengnya#  „terus  maksud kamu apa?“

                 #colek- colek meja karena enggak ada yang dicolek enggak sabar nunggu balesan sms#

Pacar     :  maksud aku..kamu pait yank kayak obat puyeer….

Gw         : @#$%#&@#(@#  *gigit gelas*

Belajar dari Upil

Gw terinspirasi menulis tentang si upil ini akibat percakapan bodoh diatas dengan para oges di twitter baru- baru ini.  Dimulai dari pembicaraan mengenai sebuah judul di Koran online mengenai kasus pembekukan warga yang sedang bepesta ganja, dan diakhiri dengan obrolan tidak jelas maksudnya mengenai “pesta upil” menyedihkan memang para oges itu…

Susi memulai obrolan seputar pesta ganja dari judul sebuah Koran online.

trisusilaw Yah ga jadi party nih kita @miranamira @rahrahmie :p RT @detikcom: 50 Kg Ganja untuk Pesta Tahun Baru Disita Polri http://t.co/k68ORuAp

miranamira  yaah..gimana dong?? Nyimeng dimana ini??hahaha...:p RT @trisusilaw: Yah ga jadi party nih kita @miranamira ... (cont) http://t.co/tKhFF5Es

kemudian, villi si pelor (nempel molor) mencoba mengkonesikan obrolan ini dengan otaknya yang setengah sadar.

Enggak nyambung--> Vili1203 @miranamira @trisusilaw gw ga diajak party :(  

trisusilaw @Vili1203 @miranamira party belom mulai lo udah bobok. Party selesai lo baru bangun -_- haha

si  oges ini semakin enggak nyambung---> Vili1203 @trisusilaw @miranamira haha iya juga siih... emang kalian mau party apa?

Doi masih nanya MAU PARTY APA??? Whaaaat the zonky! -_- viil, bangun viiil…..jelas- jelas si susi bercanda mau party ganja!

trisusilaw @Vili1203 @miranamira party ini pil → @detikcom: 50 Kg Ganja untuk Pesta Tahun Baru Disita Polri http://t.co/k68ORuAp

rahrahmie Biasa jg party pake susu ultra -__- T @trisusilaw: Yah ga jadi party nih kita @miranamira @rahrahmie :p RT ... http://t.co/B2W3jHC

trisusilaw @rahrahmie @miranamira @Vili1203 party sambil mabok lem :p

rahrahmie lo mah biasa mabok upil sih ya :p RT @Vili1203 @trisusilaw @rahrahmie @miranamira yah ko lem? g enak su... gmana kalo ,mabok coklat?? Nyammy

trisusilaw @rahrahmie @Vili1203 @miranamira hahaha mabok lem masih mending ya modal dikit. Mabok upil kan gratisan -____-

Vili1203 @trisusilaw @rahrahmie @miranamira ihhhh kalian jorok ihhh gw jadi eneg

rahrahmie RT @trisusilaw: @rahrahmie @Vili1203 @miranamira upilnya ogez dikumpul kan lumayan banyak :9

miranamira upil gw mahaal...RT @trisusilaw: @rahrahmie @Vili1203 @miranamira hahaha mabok lem masih mending ya modal ... (cont) http://t.co/XP4ULV2R

Vili1203 @miranamira @trisusilaw @rahrahmie gak ada juga yang mau upil u mirrr hiiiiiyyy haha

trisusilaw Inalillahi... RT @miranamira: upil gw mahaal...RT trisusilaw: @rahrahmie @Vili1203 @miranamira hahaha mabok lem masih mending ya modal

trisusilaw Bakarnya di dapur kosan RT @miranamira: gimana kalo pesta upil panggang?? Kaya barbequean gitu..:3 RT @rahrahmie @Vili1203

miranamira yasalam...TL gw penuh dengan upil -,- RT @trisusilaw: Inalillahi... RT @miranamira: upil gw mahaal...RT ... (cont) http://t.co/ck0iAvNQ

trisusilaw @Vili1203 @miranamira @rahrahmie udah ah udahan, mau ngupil dulu. Salam UPIL!

miranamira brb bersaing dgn susi berburu upil...RT @trisusilaw: @Vili1203 @miranamira @rahrahmie udah ah udahan, mau ngupil dulu. Salam UPIL!

Dan akhirnya percakapan tolol ini diakhiri akibat protes dari “upil” .

Upil yang protes namanya di bawa-bawa ---> uphillar Ada apa ini upal upil,bawa2 nama gwRT @trisusilaw: Inalillahi... RT @miranamira: upil gw mahaal...RT trisusilaw: @rahrahmie @Vili1203

tapi setelah obrolan enggak penting itu, gw mendapat wejangan bahwa gw harus mencari tahu tentang si kecil yang menggelikan itu (baca : menjijikkan).  Akhirnya antara sadar dan enggak sadar, entah bego enggak ada kerjaan dan rasa penasaran yang lumayan menghawatirkan, googlinglah gw…. Daaaan…dari sanalah gw berkesimpulan bahwa bahasa Indonesia adalah bahasa yang praktis dan unik. Dari sekian banyak bahasa, tidak ditemukan pengertian yang cukup menjelaskan si upil ini dengan satu kata saja sepertia bahasa kita.  Yang gw temukan malah percakapan bego antara orang Indonesia dan orang amerika di bawah ini :

American             : Ewww… what are you doing?
Indonesian           : Ngupil.
American             : What's that?
Indonesian            : #hening sejenak bingung# mmmm....cleaning your nose?

Dari percakapan enggak penting di  atas, kita seharusnya bersukur berbahasa ibu bahasa Indonesia yang kaya akan kosakata yang kadang suka enggak penting…

Well…berbicara soal si upil ini, ada beberapa hal yang bisa kita pelajari dari prinsip hidup upil yang enggak mengenal perbedaan dan mengajarkan kita tentang persatuan dan integrasi. Enggak percaya? Coba renungkan.. Dari hidung sexy nya Tobey Maguire sampai hidung sule yang agak abstrak bentuknya , upil enggak sombong…enggak pernah pilih- pilih tempat hidupnya…. Semua hidung dianggap sama. Yang beda itu Cuma kulit luarnya aja.. dan bentuknya pun sama.. enggak ada istilah yang namanya Tobey Maguire upilnya emas atau berlian…semua sama  kecil dan menggemaskan…hueeeks…#jijik  sendiri gw jadinya -_-#

Selain itu, si upil ini juga pantang menyerah. Kenapa gw bilang pantang menyerah? Karena si upil ini tak gentar walau ancaman tangan- tangan jahil manusia mencoba merenggut kehidupannya #halaah# , si upil tetap tegar, tumbuh dan tumbuh tanpa mengeluh  walaupun sudah beberapa kali dimusnahkan oleh tangan manusia yang enggak ada kerjaan selain ngupil.  Kita juga harus bisa seperti si upil ini, meskipun badai menghadang, cobaan tak henti datang, kita harus tetap bangkit, jangan menyerah dan fokus ke arah tujuan kita teman- teman! Merdekaaaa!!!! Hidup upiiil!!!!  

Ps : kenapa kita sangat bersemangat pada saat ngupil?? Karena upil itu kaya lotre, semakin kita belum bisa mendapatkan si upil yang nyempil di bagian dalam hidung kita, kita akan terus berusaha menggali keberuntungan kita mendapatkan si upil ini...(maaf enggak penting) #exit...

hidup itu pilihan!!! *galau version*

hidup itu pilihan,..lo harus rela ngorbanin salah satu buat ngedapetin sesuatu yang lain....
tapi salah ya kalau gw pengen serius ngejar cita- cita gw dulu?? gw enggak milih buat ninggalin dia kok... tadinya gw pikir, emang gw jahat, gw cuek, ga bisa perhatian sama dia...dia selalu nuntut waktu banyak,okee..gw pikir dengan ngejauh dan "ninggalin" dia sampe gw bisa sukses, semua pasti beres...ternyata emang enggak bisa...
gw harus rela ngelepasin dia...semua emang salah gw! gw terlalu ambisius...tapi, yang gw enggak habis pikir, kenapa cepet banget dia ngelupain gw? bahkan sebelum kita putuspun dia udah jadian sama orang lain!!! sumpah itu sakit banget! gw sayang banget sama dia...sayaaang banget! rasanya berat buat ngadepin kenyataan kalau hatinya sekarang bukan disini lagi sama gw....janji cuma tinggal janji...
tapi enggak apa- apa...gw bisa kok sendirian...mungkin tiga tahun itu enggak akan bisa diganti sama tiga tahun yang lain....tapi yang jelas, gw harus bangkit...merhatiin dia dari jauh dan tau dia udah bahagia sekarang, udah cukup...
gw enggak akan berusaha buka hati buat orang lain juga...
dia udah bahagia ...enggak ada alasan lagi buat gw sedih (seharusnya)....
selama gw tau kabarnya udah sangat lebih dari cukup...
yah,,,sekarang gw sangat sadar kalau hidup itu emang pilihan...pilih salah satu, dan relakan yang lain....
sekarang gw udah mantap sama pilihan gw harus jadi orang sukses...jadi, ayo lakukan mir! jangan loyoo...lo udah mengorbankan hati lo..jadi jangan setengah- setengah! keep doing your best, you're gonna walk on, gonna make it happen!! ;)
ayooo semangat miraaaa!!! nanti pas kita ketemu lagi, gw mau dengan bangga dia akan bilang "dia pernah jadi bagian hidup gw" .....