Kamis, 19 Mei 2011

Lesson 3

Unit                      : 3
Topic                    : Understanding management Control
Source                  : Auditing the Performance of Management (pp122- 133)
Grammar Focus 1: Derivation and Part of Speech
Grammar Focus 2: The use of “as”

Derivation

Derivation berarti perubahan  jenis kata. Setiap kata dasar (stem) bisa diubah menjadi jenis kata lain, seperti: adjective, verb, noun atau adverb dengan membubuhkan afiks. Ada banyak sekali macam afiks, namun disini hanya akan dibahas sebagian.

Prefiks

Prefiks adalah suatu unsur yang dapat ditempatkan didepan suatu kata. Dalam bahasa Inggris prefiks menambahkan sesuatu ke arti kata, tetapi biasanya ia tidak mengubah jenis katanya.

anti-
bi-
co-
de-
dis
ex-
in-
inter-
mal-
mis-
multi-
out-
over-
post-
pre-
re-
sub-
un-
under-
Antisocial, anti-war
Bimonthly,
Cooperate
Decrease, descent
Disconnect
Export
Income
International
Malformed, maltreat
Mislead
Multi-purpose
Outcast, outnumber
Overwork, overestimate
Postpone
Preface
Re-use, repay
Subdivide
Unfair
underpaid
against
two
with
down, negative
do the opposite of
out of , former
in, not
between or among
badly
wrongly
many
out, more than
too much
after
before
back, again
under, below
negative, opposite to
too little, not enough

Sufiks

Sufiks  adalah akhiran gramatikal suatu kata. Jika anda mengenali sufiks, anda akan terbantu dalam pemahaman tata bahasa dan arti kata.
Noun (orang)

Er, -or
-ee
-ess
Writer, auditor
Employee, payee
Actress, waitress


Noun (tak berujud/abstract)

-ness
-ity
-al
-((a)t)ion
-ment
-hood

Happiness
Quality
Approval, refusal
Intention
Advertisement, improvement
childhood

Noun atau adjective

-ist
-(i)an
-ese
Typist
Human
chinese

Adjective

-al
-ous
-ic
-ful
-ness
Personal
Famous
Historic
Useful
useless

Verb

-ize, -ise
-ify
-en
Modernize
Simplify
soften

TASK 1
Isilah table berikut dengan jenis kata yang sesuai

NO

NOUN

ADJECTIVE

VERB

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

performance

-
-
-
management
-
-
-
interpretation
-
-
-
efficiency
standard
-

-

responsible
-
administrative
-
governmental
-
-
-
-
applicable
able
-
-
-

-

-
require
-
-
-
assign
operate
-
accomplish
-
--
-
-
inform

TASK 2
Lengkapi kalimat-kalimat berikut dengan bentuk yang benar. Dalam beberapa kasus anda harus membuat bentu negatifnya dengan memakai dis- atau un-
1.      manage
since the ……. buy-out profits have risen sharply.
The ………..director sent a letter to every member of staff.
It makes sense to break the task up into ……….. step.
2.      negotiate
The salary is …….. so how much do you think I should ask for?
Unfortunately,……….. with the union have broken down.
3.      occupy
The block has been……….. since the fire.
Dust is an ………. hazard in this factory.
4.      operate
The oil rig should be in …………… by tomorrow morning.
We expect an ………….. profit of at least 20 million francs next year.
The scheme should be fully …………….. by this time next year.
The switchboard  ……………… was unable to find the person I wanted.
5.      produce
The new model should be in …………. in three months.
The finished ………..  must leave the factory in perfect condition.
I’m afraid our talks with the manufacturers have been ……………
Any …………….. bonus will be paid every 4 months.
6.      profit
Any line which proved ……………… was immediately discontinued.
Couldn’t some workers be more ………….. employed in other departments?
Doubts have been expressed as to the ………….. of the business.
7.      system
You need to have a ……………. approach in this type of work.
We need to carry out this survey …………………
8.      employ
In an area of high ……………… people are desperate to find jobs.
Every ………….. of the firm is entitled to a 10 % discount.
Her ……… gets very angry if she uses the phone too much.
I’m looking for temporary ………… during the summer holidays.
9.      expense
It’s ……………. to send the goods by air but they’re needed urgently.
The offered her £15,000 plus ……………..
Unfortunately, …………….. on the project was much more than expected.
His …………… claims are being looked at by the Chief Accountant.
10.  finance
Her ………….adviser is convinced the project will be a success.
If the company is ………….sound we might consider taking it over.
11.  industry
In this high-tech word, ………….espionage is on the increase.
Mr Fredericks, a prominent………….., will head the committee of inquiry.
In some of the more…………. countries pollution is a big problem.
12.  invest
these shares have given me a good return on my…………..
Small ……………..were advise to hold on to their shares.
13.  legal
It’s…………to sell such goods without a proper permit.
They questioned the …………of the company’s action. 

Grammar Focus 2 ; Pemakaian “as”

Kata “as” dalam kalimat mengandungh banyak arti, beberapa diantaranya:
1.      klausa “as” menunjukkan kesamaan tau perbandingan
contoh:
                he behaved badly, as I thought he would (seperti kata “like)
2.      Klausa “as” berkenaan dengan waktu (menggabungkan dua peristiwa yang berlangsung bersamaan.
Contoh:
                As the police arrived,  the crowd began to shout angrily.
3.      Klausa “as” berkenaan dengan alas an atau lantaran (seperti because/since0
Contoh:
    `           as the weather was fine, we held the party outside.
4.      beberapa klausa “as” berkenaan dengan perimbangan.
Contoh:
                As the price rise, (so) the demand for higher wages will increase.
5.      Beberapa klausa “as” berkenaan dengan tanggapan.
Contoh:
                As everyone knows, taxes are unpopular.

lesson 2

Unit                      : 2
Topic                    : Chapter 3: Determining Efficient, Economical, and Effective Operations (Auditing the Performance of Management (pp. 33 – 43)
Grammar Focus I  : Noun Phrase
Grammar Focus II :  modals

Grammar Focus 1
Noun Phrase bisa terdiri dari berbagai kombinasi jenis kata, seperti
  1. noun + noun  :inventory account, expense account, interest expense
  2. adjective + noun : financial statement, appropriate journals, personal business
  3. gerund + noun : posting process, selling expenses, computing power, recording process
  4. noun + gerund : data processing, column headings
  5. Adjective + Adjective + noun : Indonesian captive market,

Disamping kombinasi di atas masih banyak lagi kombinasi yang tidak dijelaskan disini.  Sedangkan jumlah kata dalam satu Frasa bisa lebih dari tiga dengan kombinasi jenis kata yang berbeda. Namun urutannya mengikuti rumus ini

Quality + Size + Shape + Age + color + Origin + Substance + NOUN
 



 TASK  1
Artikan frasa-frasa berikut:
1.      acceptable minimum probation standard
2.      management performance
3.      primary purpose
4.      detailed compliance unit
5.      automatic sprinkler system
6.      insurance service office
7.      audit planning and programming
8.      governmental activities
9.      appropriate state officials
10.  competent, relevant, and material evidence
11.  tentative P-audit objective

Lesson 1

Unit                             : I
Lesson                       : Accounting For Business Transactions
Source                       : Accounting (3rd) Edition: Prentice Hall (Pp. 12-16)
Grammar Focus I     : Noun Phrase
Grammar Focus II    : Apostrophe ‘S’


Grammar Focus: Noun Phrase

Phrase benda terdiri dari  gabungan beberapa kata yang membentuk arti. Phrase ini tediri dari pre-modifier, head dan postmodifier. springtail phrase ini juga dimulai dengan determiner. Untuk bisa mengartikannya kita harus memulai dengan mencari HEADnya (atau inti frasenya), lalu ke kata yang ada didepannya dan kemudian kata dibelakang Head. Bila ada determiner maka determiner harus diterjemahkan terlebih dahulu
Contoh: 
1
2
3
4

a
a
a


good
good
book
book
book
book



on the table

untuk mengartikan phrase di atas kita mulai dari no 1 – 3 – 2 - 4
Contoh
Determiner
Pre-Modifier
Head
Post Modifier


accounting
for business transaction

accounting
practice

the

amount
on the right side

utility
payment
for light, electricity, gas, and so forth

TASK 1
Artikan phrase benda berikut ini
  1. The same amount
  2. The accounting equation
  3. An investment by an owner
  4. A future office location
  5. This revenue transaction
  6. No formal promissory note
  7. An investment by an owner
  8. The effect on the accounting equation
  9. An increase in the asset cash and an increase in Gary Lyon, capital
  10. No obligation for Lyon to pay an outside party

TASK  2
Artikan kalimat berikut ini
  1. The cash purchase of land increases one asset, Land, and decreases another asset, Cash, by the same amount
  2. Its effect on the accounting equation is…
  3. Most businesses start with an investment by an owner, not with borrowed money
  4. Lyon purchases land for a future offices location.
  5. The effect of this transaction on the accounting equation is…
  6. The effect on the accounting equation is an increase in the asset Cash and an increase in Gary Lyon, Capital.
  7. Because Lyon is obligated to pay $500 in the future but signs no formal promissory note, we record the liability as an Account Payable, not as a Note payable.
  8. The amount on the left side of the equation must equal the amount on the right side for every transaction
  9. The payment of cash on account has no effect on the asset Office Supplies because the payment does not increase or decrease the supplies available to the business.
  10. A company that sells goods to customers is a merchandising business.

Grammar Focus 2

Apostrophes’s
‘S dipakai untuk menunjukkan kepemilikan. dilekatkan pada pemilik didepan kata/benda yang dimiliki
Contoh:
Tono’s book
Lyon’s accounting practice
The ower’s equity of the business.