TANGIBLE ASSETS

TANGIBLE ASSETS

Assets are the economic resources that will benefit the business in the future. Assets may take many forms but they are expressed in monetary terms. Some assets may have identifiable physical characteristics, such as land, building and equipment. Others may simply represent claims for payments or services or prepayment for future services. In the balance sheet, the assets are usually listed in an established order : the most liquid assets (cash, receivables, supplies, etc) are listed before the more permanent ones (land, buildings, and equipment).
Assets are usually recorded at their acquisition price, or cost. The recorded costs of assets may be reduced for a variety of reasons. Supplies are used up and assets such as buildings and equipment depreciate. For example, paper is used and cannot be reused while the value of a computer decrease over time.
The following assets accounts, the detailed record of changes that have occurred in assets, are common to many firms.
Cash. The cash account shows the cash effects of business’s transactions. Cash means money and any medium of exchange that banks accept at face value. Cash includes currency, coins, money orders, certificates of deposits, and checks. The Cash account includes all cash items whether they are kept on hand, in a safe place, in a cash register, or in a bank.
Notes Receivable. A business may sell its goods or service in exchange for a promissory note, which is a written pledge that the customer will pay the business a fixed amount of money by a certain date. The Notes Receivable account is are cord of promissory notes that the business expects to collect in cash.
Account Receivable. A business may sell its goods or services in exchange for an oral or implied promise for future cash receipt. Such sales are made on credit (on account). The Account Receivable account contains these accounts.
Prepaid Expenses. A business often pays certain expenses in advance. A prepaid expense in an assets because the business avoids having to pay cash in the future for the specified expense. The ledger holds a separate asset account for each prepaid expense. Prepaid Rent and Prepaid Insurance are prepaid expenses that occur often in the business. Office supplies are also accounted for as prepaid expenses.
All the above assets make up the current assets. In addition to these accounts, a business has separate account for land, buildings (e.g. the costs of the office and warehouse), equipment, furniture and fixtures, as well as intangible assets.

ASET BERWUJUD

Aset adalah sumber daya ekonomi yang akan menguntungkan bisnis di masa depan. Aset dapat mengambil banyak bentuk, tetapi mereka dinyatakan dalam istilah moneter. Beberapa aset mungkin memiliki karakteristik fisik yang dapat diidentifikasi, seperti tanah, bangunan dan peralatan. Orang lain mungkin hanya merupakan klaim untuk pembayaran atau jasa prabayar untuk layanan masa depan. Dalam neraca, aset biasanya tercantum dalam urutan didirikan: aset yang paling likuid (cash, piutang, persediaan, dll) yang terdaftar sebelum yang lebih permanen (tanah, bangunan, dan peralatan).
Aset biasanya dicatat sebesar harga perolehan, atau biaya. Biaya tercatat aset dapat dikurangi untuk berbagai alasan. Persediaan digunakan dan aset seperti gedung dan peralatan depresiasi. Sebagai contoh, kertas yang digunakan dan tidak dapat digunakan kembali sedangkan nilai penurunan komputer dari waktu ke waktu.

Akun aset berikut, catatan rinci perubahan yang telah terjadi dalam aset, yang umum untuk banyak perusahaan.
Uang Tunai. Rekening kas menunjukkan efek kas dari transaksi bisnis. Kas berarti uang dan setiap alat tukar yang bank menerima mentah-mentah. Kas meliputi mata uang, koin, wesel, sertifikat deposito, dan cek. Akun kas mencakup semua item cash apakah mereka tetap di tangan, di tempat yang aman, di kasir, atau di bank.

Catatan Piutang. Sebuah bisnis dapat menjual barang atau jasa dalam pertukaran untuk surat promes, yang merupakan janji tertulis bahwa pelanggan akan membayar usaha jumlah tetap uang pada tanggal tertentu. Akun Wesel Tagih adalah adalah tali promes mencatat bahwa bisnis mengharapkan untuk mengumpulkan uang tunai.
Piutang Dagang. Sebuah bisnis dapat menjual barang atau jasa dalam pertukaran dengan janji lisan maupun tersirat untuk penerimaan kas masa depan. Penjualan tersebut dilakukan secara kredit (pada account). Akun Piutang berisi account tersebut.

Biaya Dibayar Dimuka. Sebuah bisnis sering membayar biaya-biaya tertentu di muka. Sebuah biaya dibayar dimuka dalam aset karena bisnis menghindari harus membayar tunai di masa depan untuk biaya tertentu. Buku besar memegang akun aset yang terpisah untuk setiap biaya prabayar. Sewa dibayar di muka dan Asuransi dibayar dimuka biaya dibayar di muka yang sering terjadi dalam bisnis. Perlengkapan kantor juga menyumbang biaya yang dibayar di muka.

Semua aset di atas membentuk aktiva lancar. Selain account tersebut, bisnis memiliki rekening terpisah untuk tanah, bangunan (misalnya biaya kantor dan gudang), peralatan, perabot dan perlengkapan, serta aset tidak berwujud.

Improve your English through Reading

Josef Essberger

Right now you are reading English. That means that you are using your brain in a very active way. Reading is a very active process. It is true that the writer does a lot of work, but the reader also has to work hard. When you read a text, you have to do some or all of these:
imagine a scene in your head
understand clearly what the writer is trying to say
agree or disagree with the writer
Advantages of Reading

When you learn a language, listening, speaking and writing are important, but reading can also be very helpful. There are many advantages associated with reading, including:
Learning Vocabulary In Context

You will usually encounter new words when you read. If there are too many new words for you, then the level is too high and you should read something simpler. But if there are, say, a maximum of five new words per page, you will learn this vocabulary easily. You may not even need to use a dictionary because you can guess the meaning from the rest of the text (from the context). Not only do you learn new words, but you see them being used naturally.
A Model For Writing

When you read, it gives you a good example for writing. Texts that you read show you structures and expressions that you can use when you write.
Seeing "Correctly Structured" English

When people write, they usually use "correct" English with a proper grammatical structure. This is not always true when people speak. So, by reading you see and learn grammatical English naturally.
Working At Your Own Speed

You can read as fast or as slowly as you like. You can read ten pages in 30 minutes, or take one hour to explore just one page. It doesn't matter. The choice is yours. You cannot easily do this when speaking or listening. This is one of the big advantages of reading because different people work at different speeds.
Personal Interest

If you choose something to read that you like, it can actually be interesting and enjoyable. For example, if you like to read about football in your own language, why not read about football in English? You will get information about football and improve your English at the same time.
Five Tips for Reading
Tip #1

Try to read at the right level. Read something that you can (more or less) understand. If you need to stop every three words to look in a dictionary, it is not interesting for you and you will soon be discouraged.
Tip #2

Make a note of new vocabulary. If there are four or five new words on a page, write them in your vocabulary book. But you don't have to write them while you read. Instead, try to guess their meaning as you read; mark them with a pen; then come back when you have finished reading to check in a dictionary and add them to your vocabulary book.
Tip #3

Try to read regularly. For example, read for a short time once a day. Fifteen minutes every day is better than two hours every Sunday. Fix a time to read and keep to it. For example, you could read for fifteen minutes when you go to bed, or when you get up, or at lunchtime.
Tip #4

Be organised. Have everything ready:
something to read
a marker to highlight difficult words
a dictionary
your vocabulary book
a pen to write down the new words

Tip #5

Read what interests YOU. Choose a magazine or book about a subject that you like.
Things to Read
Newspapers

You can find English-language newspapers in all large cities around the world. Newspapers are interesting because they are about real life and the news. BUT they are not easy to read. Try reading newspapers if your level is intermediate or above.

Some British newspapers:
The Telegraph
The Times
The Independent
The Guardian
The Financial Times (business)
The Sunday Times

Some American newspapers:
The International Herald Tribune
The New York Times
The Wall Street Journal (business)
Magazines

Some magazines are published weekly, some monthly. You can find English-language magazines in many large cities around the world. If you cannot find the magazine you want in your town, you may be able to order it for delivery. Many magazines have pictures which can help your understanding. You will need an intermediate level for most magazines, but a pre-intermediate level may be ok for some magazines.

There are magazines on every subject:
Politics
Sport
The House
Cars
Music
Romance
Travel
Language
etc
Books

Books are divided mainly into:
Non-fiction (history, biography, travel, cooking etc)
Fiction (stories and novels)

Some books are easier to read than others. It often depends on the author. Agatha Christie, for example, wrote in an easier style and with simpler vocabulary than Stephen King. You can buy books in specialised English-language bookshops in large cities around the world. You may also be able to find some English-language books in libraries. And if you have a British Council in your city, you can borrow many English-language books from their library.
Short Stories

Short stories can be a good choice when learning a language because they are...short. It's like reading a whole book in a few pages. You have all the excitement of a story in a book, but you only have to read 5,000 or 10,000 words. So you can quite quickly finish the story and feel that you have achieved something. Short stories are published in magazines, in books of short stories, and on the Internet. You can also find short stories at EnglishClub.com English Reading.
Readers

Readers are books that are specially published to be easy to read. They are short and with simple vocabulary. They are usually available at different levels, so you should be able to find the right level for you. Many readers are stories by famous authors in simple form. This is an excellent way for you to start practising reading.
Cornflakes Packets

By "Cornflakes Packets", we mean any product you can buy that has English writing on or with it. If you buy a box of chocolates, or a new camera, why not read the description or instructions in English? There are many such examples, and they all give you an opportunity to read real English:
airline tickets
cans or packets of food
bottles of drink
tapes and CDs
user guides for videos, computers...
etc
Poetry

If you like poetry, try reading some English-language poems. They may not be easy to understand because of the style and vocabulary, but if you work at it you can usually get an idea - or a feeling - of what the poet is trying to say. You'll find some classic poems, with explanations of vocabulary, at EnglishClub.com English Reading.

Good luck with your reading. It will help you make a lot of Progres

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