Lesson 1

Unit                             : I

Lesson                       : Accounting For Business Transactions

Source                       : Accounting (3^rd) 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.