DEFINITION OF MANAGEMENT ACCOUNTING AND FINANCIAL ACCOUNTING
 
Accounting management is the discipline with respect to the use of accounting information by management and other internal parties for the purposes of product costing, planning, control and evaluation, and decision making. The common instructional goals of this course is the students are expected to evaluate and manipulate the management accounting system that matches the operating conditions and strategy of the organization.
 
Financial accounting is part of the accounting related to the preparation of financial statements for external parties, such as shareholders, creditors, suppliers, and government. The main principle used in financial accounting is the accounting equation (Assets = Liabilities + Equity). Financial accounting problems associated with recording transactions for a company or organization and preparation of periodic reports on the results of the record. This report is prepared for general interest and is typically used to assess the achievements of the company owner or manager of manager used as financial accountability to shareholders. The important thing is the existence of financial accounting. Financial Accounting Standards (IFRSs) which are the rules that must be used in the measurement and presentation of financial statements for external stakeholders. Thus, expected users and compilers of the financial statements can communicate through the financial statements, because they use the same reference, namely SAK. The SAK began to be implemented in Indonesia in 1994, replacing the principles of Indonesia Accounting 1984. (Wikipedia)
 

• Kalau sekarang hujan, maka motor saya basah.

Type 0 : If it rains now, then my bike is wet.
Type 1 : If it's raining now, then my bike will get wet.
Type 2 : If it rained now, then my bike would get wet.
Type 3 : If it were rained now, then my bike would have got wet.
 

• Seandainya nanti saya lulus, saya akan mendapatkan hadiah.
  

 
Type 0 : If i graduate, i get a reward.
Type 1 : If later i graduate, i will get a reward.
Type 2 : If later i graduated, i would get a reward.
Type 3 : If later i had graduated, i would got a reward.
 

• Kalau saya sekarang banyak uang, saya akan membelikan kamu mobil.
  

 
Type 0 : If i have a lot of money now, i will buy you a car.
Type 1 : If i have much money now, i will buy you a car.
Type 2 : If i had much money now, i would buy you a car.
Type 3 : If i had had much money now, i would have bought you a car.

Subject Verb Agreement | Multiple Choice
 
1. Each of us _____ to give a report.
a. Plan
b. Plans

2. Several of these books ________  brand new.
a. Looks
b. Look
 
3. The president and host ________  guests at the door.
a. Greet
b. Greets
 
4. The parking pass and the ticket ________  on the desk.
a. Lie
b. Lies
 
5. The Joneses or the Grays ________  to move this month.
a. Plans
b. Plan

Kasus 1
Telkomsel Diduga Lakukan Manipulasi dalam Iklan Talkmania
3/02/2009 16:10 WIB

Telkomsel diduga melakukan manipulasi dalam program “Talkmania” dengan tetap menarik pulsa pelanggan meski keutamaan dalam program itu tidak diberikan. Salah seorang warga Kota Medan, Mulyadi (37) di Medan, Selasa, mengatakan, dalam iklannya, Telkomsel menjanjikan gratis menelepon ke sesama produk operator selular itu selama 5.400 detik (90 menit -red).

Untuk mendapatkan layanan itu, pulsa pelanggan akan dikurangi Rp3 ribu setelah mendaftar melalui SMS “TM ON” yang dikirim ke nomor 8999 terlebih dulu.Namun, pelanggan sering merasa kecewa karena layanan itu selalu gagal dan hanya dijawab dengan pernyataan maaf disebabkan sistem di operator selular tersebut sedang sibuk serta disuruh mencoba lagi.Tapi pulsa pelanggan tetap dikurangi, dan apabila terus dicoba tetap juga gagal, sedangkan pulsa terus dikurangi, katanya.

Warga Kota Medan yang lain, Ulung (34) mengatakan, penggunaan layanan Talkmania yang diiklankan Telkomsel itu seperti “berjudi”. “Kadang-kadang berhasil, kadang-kadang gagal, namun pulsa tetap ditarik,” katanya.