Rabu, 30 Desember 2009
My favorite place
Top
Peak is the place where the atmosphere is cool, fresh air, filled with green plants are beautiful. would be a good breath of fresh air when near the shady trees.
Usually when another family vacation and I went for a walk to the top
precisely in Mega Overcast. looks beautiful, with cool air. Wow nice. Living in Jakarta with air pollution levels are high making the enlightenment the human need to be able to breathe clean air and fresh to eliminate fatigue and the daily routine of running and to make us more refreshed the next day another run.
Then again at the top of the cold enaknya hot corn meal. Creating an atmosphere more cool again. so I love it when the holidays go to the top. It was also never went to the top together with my same-bem children there is a broad field. In Jakarta used to seeing buildings rise up on top but could see the fields trus road the streets of rice land was like a farmer so it's cool.
Having a favorite place in the top makes me feel happy with
atmosphere of tea gardens spread out wide and the air is cool and fresh. Hopefully the top can stay awake with a cool atmosphere and the plants and green plantations should continue in the preserve
Kamis, 26 November 2009
tugas Akuntansi Perbankan
PENGERTIAN AKUNTANSI
Pentingnya Akuntansi :
Persaingan perbankan dalam memperebutkan pangsa pasar
Agar tetap eksis dan mampu mengembangkan diri :
• dapat bekerja dengan tingkat efisiensi tinggi
• dapat mengembangkan produk/jasa perbankan baru sesuai kebutuhan
• memiliki informasi yang tepat pakai dan tepat waktu
• kemampuan manejemen bank dalam pengambilan keputusan
dikelola dan dimanfaatkan dengan benar
alatnya : AKUNTANSI
Definisi Akuntansi :
“Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least of a financial character, and interpreting the results thereof. (A. I. C. P. A.)
Persamaan Akuntansi :
Aktiva = Hutang + Modal
Persamaan Akuntansi Perbankan :
Aktiva Bank = Hutang Bank + Modal Bank
Aktiva Bank Hutang Bank Modal Bank
Penempatan Dana Dana Masyarakat Modal Saham
Penyaluran Dana dalam Kredit Dana Pinjaman Premium Saham
Penanaman Dana dalam Aktiva Tetap Dana Lainnya Laba ditahan
Penanaman Lain Laba/Rugi Tahun berjalan
Pendapatan Aktiva Bank
=
Biaya Bank Hutang Bank
+
Modal dan Cadangan
SISTEM AKUNTANSI PERBANKAN
Sasaran Sistem Akuntansi Perbankan :
• sebagai sistem akuntansi manajemen
• sebagai sistem costing
• sebagai sistem pengawasan
• sebagai sistem laporan kepada penguasa moneter
Dasar-dasar Akuntansi Perbankan :
1) accrual basis di dalam pencatatan biaya
2) cash basis di dalam pencatatan pendapatan
3) dasar rancang bangun akuntansi perbankan
• harus adanya perincian dari assetnya sehingga dapat menggambarkan jumlah dana yang diinvestasikan pada masing-masing aset tersebut
• harus adanya perincian dari hutang-hutangnya yang disusun menurut jatuh waktunya dan tingkat kekekalannya
• dapat menggambarkan Laba/rugi yang diperoleh dari hasil kegiatannya dengan jelas
• harus dapat menyediakan informasi secara periodik mengenai efisiensi dari hasil kegiatan usahanya
• harus ada sistem internal control yang ketat
• harus dapat menyediakan data untuk penguasa moneter
4) dasar-dasar penyusunan rekening stelsel bank
• sebaiknya rekening assets disusun atas dasar tingkat likwiditasnya
• sebaiknya rekening hutang bank disusun atas dasar urutan pemakaiannya atau urutan jatuh waktunya
• sebaiknya rekening modal disusun berurutan atas dasar urutan kekekalannya
• sebaiknya rekening income/expense bank disusun berurutan atas dasar urutan ranking yang paling besar atau berurutan dari tingkat prioritas kegiatan utama dari bank yang bersangkutan
Sistem Akuntansi Biaya :
1) Fungsi Akuntansi Biaya Bank
• untuk mengetahui besarnya biaya dana yang dikumpulkan
• untuk mengetahui besarnya masing-masing profit dan loss atas masing-masing jasa yang diberikan
• sebagai alat perhitungan customer profitability
• sebagai dasar pricing bank services
2) Pendekatan Akuntansi biaya untuk bank
• Full costing/full absorption costing
• Variabel costing/direct costing
• Incremental costing-differential costing
• Estimated cost
3) Informasi biaya sebagai alat pengambil keputusan
4) Penetapan tarif jasa perbankan
• cost plus pricing
• marginal pricing
• non cost pricing
• skimming pricing
• penetration pricing
LAPORAN KEUANGAN BANK :
Tujuan Laporan Keuangan Bank :
• menyediakan informasi yang menyangkut posisi keuangan, kinerja serta perubahan posisi keuangan bank yang bermanfaat bagi sejumlah besar pemakai dalam pengambilan keputusan ekonomi
• menunjukkan apa yang telah dilakukan manajemen (stewardship) atau pertanggung jawaban manajemen atas sumber daya yang dipercayakan kepadanya
Karakteristik Kualitatif Laporan Keuangan :
• Dapat dipahami
• Relevan materialitas
• Keandalan penyajian jujur, netralitas, pertimbangan
sehat, kelengkapan
• Dapat dibandingkan
Laporan Keuangan Bank (menurut SAK) :
• Neraca
• Laporan Komitmen dan Kontijensi
• Laporan Laba Rugi Multiple step
• Laporan Arus Kas Cash concept
• Catatan atas Laporan Keuangan
PT. BANK GUNADARMA
NERACA PER TANGGAL 31 DESEMBER 199X
1. AKTIVA 2. KEWAJIBAN
1.1. K a s 2.1. G i r o
1.2. Giro pada Bank Indonesia 2.2. Kewajiban Segera Lainnya
1.3. Giro pada Bank Lain 2.3. Tabungan
1.4. Penempatan pada bank lain /
Penyisihan penghapusan 2.4.
2.5. Deposito berjangka
Sertifikat Deposito
1.5. Surat-surat berharga
Penyisihan penghapusan dan penurunan nilai surat-surat berharga 2.6. Surat-surat berharga yang diterbitkan
a. SBPU
b. Obligasi
1.6. Kredit yang diberikan
Penyisihan penghapusan kredit 2.7.
2.8.
Pinjaman yang diterima
Beban yang masih harus dibayar
1.7. Penyertaan 2.9. Kewajiban Lain-lain
1.8. Pendapatan yang masih akan diterima 2.10.
2.11. Pinjaman subordinasi
Modal pinjaman (loan capital)
1.9. Biaya dibayar dimuka
1.10. Aktiva tetap
Akumulasi penyusutan aktiva tetap 3.
3.1. EKUITAS
Modal disetor
a. Saham biasa
1.11. Aktiva Lain-lain b. Saham preferen
3.2. Perkiraan tambahan modal disetor
a. Agio/disagio
b. Modal Sumbangan
c. Penyesuaianakibat pen-
jabaran laporan keuangan
d. Lain-lain
3.3. Selisih penilaian kembali aktiva
tetap
3.4. Saldo Laba
a. Cadangan tujuan
b. Cadangan umum
c. Saldo laba yang belum
dicadangkan
PT. BANK GUNADARMA
LAPORAN KOMITMEN DAN KONTIJENSI
TANGGAL 31 DESEMBER 199X
KOMITMEN
1. TAGIHAN KOMITMEN
1.1. Fasilitas pinjaman yang diterima dan belum digunakan
1.2. Pembelian Berjangka Valuta Asing
1.3. Pembelian valuta asing tunai (Spot) yang belum diselesaikan
2. KEWAJIBAN KOMITMEN
2.1. Fasilitas kredit kepada nasabah yang belum digunakan
2.2. Kewajiban pembelian kembali aktiva bank yang dijual dengan syarat Repo
2.3. L/C yang irrevocable dan masih berjalan dalam rangka ekspor dan impor
2.4. Akseptasi wesel impor atas dasar L/C berjangka
2.5. Penjualan berjangka valuta asing
2.6. Penjualan valuta asing tunai (spot) yang belum diselesaikan
KONTIJENSI
1. TAGIHAN KONTIJEN
1.1. Garansi dari Bank lain
a. Penerbitan jaminan dalam bentuk bank garansi risk sharing
b. Lainnya
1.2. Pembelian Opsi Valuta Asing
1.3. Pendapatan bunga dalam penyelesaian
2. KEWAJIBAN KONTINJEN
2.1. Garansi yang diberikan
a. Penerbitan jaminan dalam bentuk :
- bank garansi
- risk sharing
- standby L/C
- performance bonds
- advance payment bonds
b. Akseptasi atau endosemen surat berharga
c. Lainnya
2.2.
2.3. L/C yang revocable dan masih berjalan dalam rangka impor dan ekspor
Penjualan Opsi Valuta Asing
PT. BANK GUNADARMA
LAPORAN LABA-RUGI DAN SALDO LABA
PERIODE JANUARI S.D DESEMBER 199X
I. Pendapatan dan Beban Operasional
1. Pendapatan Bunga
1.1. Bunga yang diperoleh xxx
1.2 Provisi dan Komisi Kredit xxx
xxx
2. Beban bunga
2.1. Bunga yang dibayar xxx
2.2. Hadiah xxx
2.3. Provisi dan komisi yang dibayar untuk mendapatkan dana
xxx
(xxx)
3. Pendapatan bunga neto xxx
4. Pendapatan dan beban lainnya
4.1. Provisi dan komisi yang diterima selain dari pemberian kredit
xxx
4.2. Provisi dan komisi yang dibayar selain untuk penerimaan dana
(xxx)
4.3. Pendapatan/beban dari provisi dan komisi neto
xxx
4.4. Pendapatan lain xxx
4.5. Beban overhead
a. Beban umum dan administrasi
b. Beban personalia
c. Beban lain
(xxx)
(xxx)
(xxx)
(xxx)
4.6. Pendapatan/beban lain neto xxx
5. Pendapatan operasi onal neto xxx
II. Pendapatan dan Beban non Operasional
1. Pendapatan Non- Operasional
1.1. Keuntungan penjualan aktiva tetap xxx
1.2. Lainnya xxx
xxx
2. Beban non Operasi onal
2.1. Kerugian penjualan aktiva tetap (xxx)
2.2. Denda/sanksi (xxx)
2.3. Lainnya (xxx)
(xxx)
3. Pendapatan/beban non operasional xxx
III. Laba (rugi)
1. Laba atau rugi xxx
2. Pos Luar Biasa (Extra ordinary gain/loss) xxx
3. Pengaruh kumulatif dari perubahan Kebijakan akuntansi xxx
4. Laba (Rugi) sebelum PPh xxx
5. Pajak Penghasilan (xxx)
6. Laba (rugi) bersih tahun berjalan xxx
IV. Saldo Laba
1. Saldo laba tahun lalu xxx
2. Jumlah saldo laba xxx
3. Dividen yang dibayar (xxx)
4. Jumlah saldo laba xxx
Dirinci atas :
- Cadangan tujuan xxx
- Cadangan umum xxx
- Saldo laba yang belum dicadangkan xxx
xxx
PT. BANK GUNADARMA
LAPORAN ARUS KAS
PERIODE JANUARI S.D DESEMBER 199X
Arus Kas dari Aktivitas Operasi
Penerimaan bunga dan komisi xxx
Pembayaran bunga xxx
Pembayaran pihutang yang telah dihapus xxx
Pembayaran kas pada karyawan dan pemasok xxx
Laba operasi sebelum perubahan dalam aktiva operasi xxx
(Kenaikan) Penurunan dalam Aktiva Operasi :
Dana jangka pendek xxx
Deposito untuk tujuan pengendalian moneter xxx
Dana uang muka untuk langganan xxx
Kenaikan bersih dalam piutang kartu kredit xxx
Surat berharga jangka pendek yang diperjual belikan xxx
Kenaikan (penurunan) dalam Hutang Operasi :
Deposito dari pelanggan xxx
Sertifikat deposito yang diperjual belikan xxx
Kas bersih dari aktivitas operasi sebelum pajak penghasilan xxx
Pajak penghasilan xxx
Arus kas bersih dari aktivitas operasi xxx
Arus Kas dari Aktivitas Investasi
Pelepasan anak perusahaan Y xxx
Dividen yang diterima xxx
Bunga yang diterima xxx
Hasil penjualan surat berharga yang tidak diperjual belikan xxx
Pembelian surat berharga yang tidak diperjual belikan xxx
Pembelian tanah, bangunan dan peralatan xxx
Arus kas bersih yang dipergunakan dalam aktivitas investasi xxx
Arus Kas dari Aktivitas Pendanaan
Penerbitan modal pinjaman xxx
Penerbitan saham prioritas oleh anak perusahaan xxx
Pembayaran kembali pinjaman jangka panjang xxx
Penurunan bersih pinjaman lain xxx
Pembayaran dividen xxx
Arus kas bersih dari aktivitas pendanaan xxx
Pengaruh perubahan kurs valuta kas dan setara kas xxx
Kenaikan bersih kas dan setara kas xxx
Kas dan setara kas pada awal periode xxx
Kas dan setara kas pada akhir periode xxx
PROSES AKUNTANSI
Dokumen Dasar Akuntansi
pencatatan
Buku-buku Pembantu
Buku Jurnal
penggolongan
Buku Besar
Keputusan
penjabaran
Neraca
penafsiran Analisa Keadaan Keuangan
Ikhtisar L/R
LPPK
PROSES AKUNTANSI BANK
Transaksi hari bersangkutan Lap.Keu. hari bersangkutan Pengambilan keputusan Transaksi hari berikut
Kliring :
tata cara perhitungan hutang-piutang dalam bentuk surat-surat dagang dan surat-surat berharga dari suatu bank terhadap bank lainnya dengan maksud agar penyelesaiannya dapat terselenggara dengan mudah dan aman, serta untuk memperluas dan memperlancar lalu lintas pembayaran giral.
Jenis Kliring :
• kliring umum
• kliring lokal
• kliring antar cabang
Pembukuan transaksi kliring :
Bank A :
Kliring ........................................................
Giro-Rekening Tn. B..............................
Rp. xxx
Rp. xxx
setelah diketahui hasilnya :
Bank Indonesia-Giro...................................
Kliring....................................................
Rp. xxx
Rp. xxx
Bank B:
Giro-Rekening Tn. A...................................
Bank Indonesia-Giro..............................
Rp. xxx
Rp. xxx
atau :
Bank B:
Giro-Rekening Tn. B
Bank Indonesia-Giro
Rp. xxx
Rp. xxx
Bank A:
Bank Indonesia-Giro
Giro-Rekening Tn. A
Rp. xxx
Rp. xxx
Neraca Kliring Bank B:
NERACA KLIRING
Kalah kliring Rp. xxx Warkat Debet Masuk Rp. xxx
Warkat Kredit Keluar Rp. xxx
Keseimbangan Rp. xxx Keseimbangan Rp. xxx
Neraca Kliring Bank Indonesia :
NERACA KLIRING Tgl.
Bank B Rp. xxx Bank A Rp. xxx
Bank A Rp. xxx
Jumlah Debet Rp. xxx Jumlah kredit Rp. xxx
GIRO :
simpanan dari pihak ketiga kepada bank yang penarikannya dapat dilakukan setiap saat dengan menggunakan sek, surat perintah pembayaran lainnya, atau dengan cara pemindah bukuan.
Transaksi Pembukaan :
Kas..............................................................
Giro-rekening Tn. A.............................
Barang cetakan-buku cek...................... Rp. xxx
Rp. xxx
Rp. xxx
Penyetoran Kliring :
Bank Indonesia-Giro..................................
Warkat Kliring...................................... Rp. xxx
Rp. xxx
Apabila kliring berhasil :
Kliring........................................................
Giro-Rekening A..................................
Rp. xxx
Rp. xxx
Penyetoran melalui transfer :
Bank B-Giro...............................................
Giro-Rekening Tn. A............................. Rp. xxx
Rp. xxx
Penarikan giro :
Giro-Rekening Tn. A...................................
Kas Rupiah............................................. Rp. xxx
Rp. xxx
Penarikan secara kliring :
Giro-Rekening Tn. A....................................
Bank Indonesia-Giro............................... Rp. xxx
Rp. xxx
Penarikan dengan amanat :
Giro-Rekening Giro......................................
Hubungan antar kantor-Cab. Surabaya... Rp. xxx
Rp. xxx
Pembukuan Jasa Giro :
Bunga Giro..................................................
Giro-Rekening Tn. A.............................. Rp. xxx
Rp. xxx
Tabungan :
simpanan masyarakat yang penarikannya dapat dilakukan oleh si penabung sewaktu-waktu dikehendaki.
Pembukaan :
Kas.............................................................
Tabungan-rekening Tn. A..................... Rp. xxx
Rp. xxx
Penyetoran dengan cek :
Giro-rekening Tn.A....................................
RAK-Cabang Surabaya..............................
Tabungan-Rekening Tn. B.................... Rp. xxx
Rp. xxx
Rp. xxx
Penyetoran antar cabang :
Rekening Antar Kantor-Cab. Surabaya......
Tabungan-Rekening Tn. A.................... Rp. xxx
Rp. xxx
Penarikan :
Cabang lain :
Rekening Antar Kantor-Jakarta..................
Kas........................................................
Rp. xxx
Rp. xxx
Cabang Penerbit :
Tabungan-Rekening Tn. A.........................
Rekening Antar Kantor-Bandung..........
Rp. xxx
Rp. xxx
Pembebanan Bunga :
Biaya Bunga-Tabungan...............................
Tabungan-Rekening Tn. A..................... Rp. xxx
Rp. xxx
Penutupan Rekening :
Tabungan-Rekening Tn. A.........................
Kas........................................................ Rp. xxx
Rp. xxx
Pentingnya Akuntansi :
Persaingan perbankan dalam memperebutkan pangsa pasar
Agar tetap eksis dan mampu mengembangkan diri :
• dapat bekerja dengan tingkat efisiensi tinggi
• dapat mengembangkan produk/jasa perbankan baru sesuai kebutuhan
• memiliki informasi yang tepat pakai dan tepat waktu
• kemampuan manejemen bank dalam pengambilan keputusan
dikelola dan dimanfaatkan dengan benar
alatnya : AKUNTANSI
Definisi Akuntansi :
“Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least of a financial character, and interpreting the results thereof. (A. I. C. P. A.)
Persamaan Akuntansi :
Aktiva = Hutang + Modal
Persamaan Akuntansi Perbankan :
Aktiva Bank = Hutang Bank + Modal Bank
Aktiva Bank Hutang Bank Modal Bank
Penempatan Dana Dana Masyarakat Modal Saham
Penyaluran Dana dalam Kredit Dana Pinjaman Premium Saham
Penanaman Dana dalam Aktiva Tetap Dana Lainnya Laba ditahan
Penanaman Lain Laba/Rugi Tahun berjalan
Pendapatan Aktiva Bank
=
Biaya Bank Hutang Bank
+
Modal dan Cadangan
SISTEM AKUNTANSI PERBANKAN
Sasaran Sistem Akuntansi Perbankan :
• sebagai sistem akuntansi manajemen
• sebagai sistem costing
• sebagai sistem pengawasan
• sebagai sistem laporan kepada penguasa moneter
Dasar-dasar Akuntansi Perbankan :
1) accrual basis di dalam pencatatan biaya
2) cash basis di dalam pencatatan pendapatan
3) dasar rancang bangun akuntansi perbankan
• harus adanya perincian dari assetnya sehingga dapat menggambarkan jumlah dana yang diinvestasikan pada masing-masing aset tersebut
• harus adanya perincian dari hutang-hutangnya yang disusun menurut jatuh waktunya dan tingkat kekekalannya
• dapat menggambarkan Laba/rugi yang diperoleh dari hasil kegiatannya dengan jelas
• harus dapat menyediakan informasi secara periodik mengenai efisiensi dari hasil kegiatan usahanya
• harus ada sistem internal control yang ketat
• harus dapat menyediakan data untuk penguasa moneter
4) dasar-dasar penyusunan rekening stelsel bank
• sebaiknya rekening assets disusun atas dasar tingkat likwiditasnya
• sebaiknya rekening hutang bank disusun atas dasar urutan pemakaiannya atau urutan jatuh waktunya
• sebaiknya rekening modal disusun berurutan atas dasar urutan kekekalannya
• sebaiknya rekening income/expense bank disusun berurutan atas dasar urutan ranking yang paling besar atau berurutan dari tingkat prioritas kegiatan utama dari bank yang bersangkutan
Sistem Akuntansi Biaya :
1) Fungsi Akuntansi Biaya Bank
• untuk mengetahui besarnya biaya dana yang dikumpulkan
• untuk mengetahui besarnya masing-masing profit dan loss atas masing-masing jasa yang diberikan
• sebagai alat perhitungan customer profitability
• sebagai dasar pricing bank services
2) Pendekatan Akuntansi biaya untuk bank
• Full costing/full absorption costing
• Variabel costing/direct costing
• Incremental costing-differential costing
• Estimated cost
3) Informasi biaya sebagai alat pengambil keputusan
4) Penetapan tarif jasa perbankan
• cost plus pricing
• marginal pricing
• non cost pricing
• skimming pricing
• penetration pricing
LAPORAN KEUANGAN BANK :
Tujuan Laporan Keuangan Bank :
• menyediakan informasi yang menyangkut posisi keuangan, kinerja serta perubahan posisi keuangan bank yang bermanfaat bagi sejumlah besar pemakai dalam pengambilan keputusan ekonomi
• menunjukkan apa yang telah dilakukan manajemen (stewardship) atau pertanggung jawaban manajemen atas sumber daya yang dipercayakan kepadanya
Karakteristik Kualitatif Laporan Keuangan :
• Dapat dipahami
• Relevan materialitas
• Keandalan penyajian jujur, netralitas, pertimbangan
sehat, kelengkapan
• Dapat dibandingkan
Laporan Keuangan Bank (menurut SAK) :
• Neraca
• Laporan Komitmen dan Kontijensi
• Laporan Laba Rugi Multiple step
• Laporan Arus Kas Cash concept
• Catatan atas Laporan Keuangan
PT. BANK GUNADARMA
NERACA PER TANGGAL 31 DESEMBER 199X
1. AKTIVA 2. KEWAJIBAN
1.1. K a s 2.1. G i r o
1.2. Giro pada Bank Indonesia 2.2. Kewajiban Segera Lainnya
1.3. Giro pada Bank Lain 2.3. Tabungan
1.4. Penempatan pada bank lain /
Penyisihan penghapusan 2.4.
2.5. Deposito berjangka
Sertifikat Deposito
1.5. Surat-surat berharga
Penyisihan penghapusan dan penurunan nilai surat-surat berharga 2.6. Surat-surat berharga yang diterbitkan
a. SBPU
b. Obligasi
1.6. Kredit yang diberikan
Penyisihan penghapusan kredit 2.7.
2.8.
Pinjaman yang diterima
Beban yang masih harus dibayar
1.7. Penyertaan 2.9. Kewajiban Lain-lain
1.8. Pendapatan yang masih akan diterima 2.10.
2.11. Pinjaman subordinasi
Modal pinjaman (loan capital)
1.9. Biaya dibayar dimuka
1.10. Aktiva tetap
Akumulasi penyusutan aktiva tetap 3.
3.1. EKUITAS
Modal disetor
a. Saham biasa
1.11. Aktiva Lain-lain b. Saham preferen
3.2. Perkiraan tambahan modal disetor
a. Agio/disagio
b. Modal Sumbangan
c. Penyesuaianakibat pen-
jabaran laporan keuangan
d. Lain-lain
3.3. Selisih penilaian kembali aktiva
tetap
3.4. Saldo Laba
a. Cadangan tujuan
b. Cadangan umum
c. Saldo laba yang belum
dicadangkan
PT. BANK GUNADARMA
LAPORAN KOMITMEN DAN KONTIJENSI
TANGGAL 31 DESEMBER 199X
KOMITMEN
1. TAGIHAN KOMITMEN
1.1. Fasilitas pinjaman yang diterima dan belum digunakan
1.2. Pembelian Berjangka Valuta Asing
1.3. Pembelian valuta asing tunai (Spot) yang belum diselesaikan
2. KEWAJIBAN KOMITMEN
2.1. Fasilitas kredit kepada nasabah yang belum digunakan
2.2. Kewajiban pembelian kembali aktiva bank yang dijual dengan syarat Repo
2.3. L/C yang irrevocable dan masih berjalan dalam rangka ekspor dan impor
2.4. Akseptasi wesel impor atas dasar L/C berjangka
2.5. Penjualan berjangka valuta asing
2.6. Penjualan valuta asing tunai (spot) yang belum diselesaikan
KONTIJENSI
1. TAGIHAN KONTIJEN
1.1. Garansi dari Bank lain
a. Penerbitan jaminan dalam bentuk bank garansi risk sharing
b. Lainnya
1.2. Pembelian Opsi Valuta Asing
1.3. Pendapatan bunga dalam penyelesaian
2. KEWAJIBAN KONTINJEN
2.1. Garansi yang diberikan
a. Penerbitan jaminan dalam bentuk :
- bank garansi
- risk sharing
- standby L/C
- performance bonds
- advance payment bonds
b. Akseptasi atau endosemen surat berharga
c. Lainnya
2.2.
2.3. L/C yang revocable dan masih berjalan dalam rangka impor dan ekspor
Penjualan Opsi Valuta Asing
PT. BANK GUNADARMA
LAPORAN LABA-RUGI DAN SALDO LABA
PERIODE JANUARI S.D DESEMBER 199X
I. Pendapatan dan Beban Operasional
1. Pendapatan Bunga
1.1. Bunga yang diperoleh xxx
1.2 Provisi dan Komisi Kredit xxx
xxx
2. Beban bunga
2.1. Bunga yang dibayar xxx
2.2. Hadiah xxx
2.3. Provisi dan komisi yang dibayar untuk mendapatkan dana
xxx
(xxx)
3. Pendapatan bunga neto xxx
4. Pendapatan dan beban lainnya
4.1. Provisi dan komisi yang diterima selain dari pemberian kredit
xxx
4.2. Provisi dan komisi yang dibayar selain untuk penerimaan dana
(xxx)
4.3. Pendapatan/beban dari provisi dan komisi neto
xxx
4.4. Pendapatan lain xxx
4.5. Beban overhead
a. Beban umum dan administrasi
b. Beban personalia
c. Beban lain
(xxx)
(xxx)
(xxx)
(xxx)
4.6. Pendapatan/beban lain neto xxx
5. Pendapatan operasi onal neto xxx
II. Pendapatan dan Beban non Operasional
1. Pendapatan Non- Operasional
1.1. Keuntungan penjualan aktiva tetap xxx
1.2. Lainnya xxx
xxx
2. Beban non Operasi onal
2.1. Kerugian penjualan aktiva tetap (xxx)
2.2. Denda/sanksi (xxx)
2.3. Lainnya (xxx)
(xxx)
3. Pendapatan/beban non operasional xxx
III. Laba (rugi)
1. Laba atau rugi xxx
2. Pos Luar Biasa (Extra ordinary gain/loss) xxx
3. Pengaruh kumulatif dari perubahan Kebijakan akuntansi xxx
4. Laba (Rugi) sebelum PPh xxx
5. Pajak Penghasilan (xxx)
6. Laba (rugi) bersih tahun berjalan xxx
IV. Saldo Laba
1. Saldo laba tahun lalu xxx
2. Jumlah saldo laba xxx
3. Dividen yang dibayar (xxx)
4. Jumlah saldo laba xxx
Dirinci atas :
- Cadangan tujuan xxx
- Cadangan umum xxx
- Saldo laba yang belum dicadangkan xxx
xxx
PT. BANK GUNADARMA
LAPORAN ARUS KAS
PERIODE JANUARI S.D DESEMBER 199X
Arus Kas dari Aktivitas Operasi
Penerimaan bunga dan komisi xxx
Pembayaran bunga xxx
Pembayaran pihutang yang telah dihapus xxx
Pembayaran kas pada karyawan dan pemasok xxx
Laba operasi sebelum perubahan dalam aktiva operasi xxx
(Kenaikan) Penurunan dalam Aktiva Operasi :
Dana jangka pendek xxx
Deposito untuk tujuan pengendalian moneter xxx
Dana uang muka untuk langganan xxx
Kenaikan bersih dalam piutang kartu kredit xxx
Surat berharga jangka pendek yang diperjual belikan xxx
Kenaikan (penurunan) dalam Hutang Operasi :
Deposito dari pelanggan xxx
Sertifikat deposito yang diperjual belikan xxx
Kas bersih dari aktivitas operasi sebelum pajak penghasilan xxx
Pajak penghasilan xxx
Arus kas bersih dari aktivitas operasi xxx
Arus Kas dari Aktivitas Investasi
Pelepasan anak perusahaan Y xxx
Dividen yang diterima xxx
Bunga yang diterima xxx
Hasil penjualan surat berharga yang tidak diperjual belikan xxx
Pembelian surat berharga yang tidak diperjual belikan xxx
Pembelian tanah, bangunan dan peralatan xxx
Arus kas bersih yang dipergunakan dalam aktivitas investasi xxx
Arus Kas dari Aktivitas Pendanaan
Penerbitan modal pinjaman xxx
Penerbitan saham prioritas oleh anak perusahaan xxx
Pembayaran kembali pinjaman jangka panjang xxx
Penurunan bersih pinjaman lain xxx
Pembayaran dividen xxx
Arus kas bersih dari aktivitas pendanaan xxx
Pengaruh perubahan kurs valuta kas dan setara kas xxx
Kenaikan bersih kas dan setara kas xxx
Kas dan setara kas pada awal periode xxx
Kas dan setara kas pada akhir periode xxx
PROSES AKUNTANSI
Dokumen Dasar Akuntansi
pencatatan
Buku-buku Pembantu
Buku Jurnal
penggolongan
Buku Besar
Keputusan
penjabaran
Neraca
penafsiran Analisa Keadaan Keuangan
Ikhtisar L/R
LPPK
PROSES AKUNTANSI BANK
Transaksi hari bersangkutan Lap.Keu. hari bersangkutan Pengambilan keputusan Transaksi hari berikut
Kliring :
tata cara perhitungan hutang-piutang dalam bentuk surat-surat dagang dan surat-surat berharga dari suatu bank terhadap bank lainnya dengan maksud agar penyelesaiannya dapat terselenggara dengan mudah dan aman, serta untuk memperluas dan memperlancar lalu lintas pembayaran giral.
Jenis Kliring :
• kliring umum
• kliring lokal
• kliring antar cabang
Pembukuan transaksi kliring :
Bank A :
Kliring ........................................................
Giro-Rekening Tn. B..............................
Rp. xxx
Rp. xxx
setelah diketahui hasilnya :
Bank Indonesia-Giro...................................
Kliring....................................................
Rp. xxx
Rp. xxx
Bank B:
Giro-Rekening Tn. A...................................
Bank Indonesia-Giro..............................
Rp. xxx
Rp. xxx
atau :
Bank B:
Giro-Rekening Tn. B
Bank Indonesia-Giro
Rp. xxx
Rp. xxx
Bank A:
Bank Indonesia-Giro
Giro-Rekening Tn. A
Rp. xxx
Rp. xxx
Neraca Kliring Bank B:
NERACA KLIRING
Kalah kliring Rp. xxx Warkat Debet Masuk Rp. xxx
Warkat Kredit Keluar Rp. xxx
Keseimbangan Rp. xxx Keseimbangan Rp. xxx
Neraca Kliring Bank Indonesia :
NERACA KLIRING Tgl.
Bank B Rp. xxx Bank A Rp. xxx
Bank A Rp. xxx
Jumlah Debet Rp. xxx Jumlah kredit Rp. xxx
GIRO :
simpanan dari pihak ketiga kepada bank yang penarikannya dapat dilakukan setiap saat dengan menggunakan sek, surat perintah pembayaran lainnya, atau dengan cara pemindah bukuan.
Transaksi Pembukaan :
Kas..............................................................
Giro-rekening Tn. A.............................
Barang cetakan-buku cek...................... Rp. xxx
Rp. xxx
Rp. xxx
Penyetoran Kliring :
Bank Indonesia-Giro..................................
Warkat Kliring...................................... Rp. xxx
Rp. xxx
Apabila kliring berhasil :
Kliring........................................................
Giro-Rekening A..................................
Rp. xxx
Rp. xxx
Penyetoran melalui transfer :
Bank B-Giro...............................................
Giro-Rekening Tn. A............................. Rp. xxx
Rp. xxx
Penarikan giro :
Giro-Rekening Tn. A...................................
Kas Rupiah............................................. Rp. xxx
Rp. xxx
Penarikan secara kliring :
Giro-Rekening Tn. A....................................
Bank Indonesia-Giro............................... Rp. xxx
Rp. xxx
Penarikan dengan amanat :
Giro-Rekening Giro......................................
Hubungan antar kantor-Cab. Surabaya... Rp. xxx
Rp. xxx
Pembukuan Jasa Giro :
Bunga Giro..................................................
Giro-Rekening Tn. A.............................. Rp. xxx
Rp. xxx
Tabungan :
simpanan masyarakat yang penarikannya dapat dilakukan oleh si penabung sewaktu-waktu dikehendaki.
Pembukaan :
Kas.............................................................
Tabungan-rekening Tn. A..................... Rp. xxx
Rp. xxx
Penyetoran dengan cek :
Giro-rekening Tn.A....................................
RAK-Cabang Surabaya..............................
Tabungan-Rekening Tn. B.................... Rp. xxx
Rp. xxx
Rp. xxx
Penyetoran antar cabang :
Rekening Antar Kantor-Cab. Surabaya......
Tabungan-Rekening Tn. A.................... Rp. xxx
Rp. xxx
Penarikan :
Cabang lain :
Rekening Antar Kantor-Jakarta..................
Kas........................................................
Rp. xxx
Rp. xxx
Cabang Penerbit :
Tabungan-Rekening Tn. A.........................
Rekening Antar Kantor-Bandung..........
Rp. xxx
Rp. xxx
Pembebanan Bunga :
Biaya Bunga-Tabungan...............................
Tabungan-Rekening Tn. A..................... Rp. xxx
Rp. xxx
Penutupan Rekening :
Tabungan-Rekening Tn. A.........................
Kas........................................................ Rp. xxx
Rp. xxx
Rabu, 25 November 2009
aBouT FoOd GaLoRe....
Did you Know…???
Hot Dogs,Hamburgers,Doughnuts….
HmMmmmm….They are Yummy and quite filling for your empty tummies,right? Now it's not such a bad idea if you also fill your brain with a wee bit of information regarding their origin .
FOOD
GALORE
Who put the hol in the Dougnut Ring ?
It is said this innovation was introduced by a boy called Hanson Gregory, who got the idea in 1847.He enjoyed his mother's doughnuts but they were always doughy in the center.One day he suggested the cut out the middle before frying them.The resulting doughnuts were perfect.And so the ring doughnuts was born..!!
How Did "Hot Dog" Get its Name ?
Near the end of the 19 century,Harry Stevens sold Frankfurter sausage at baseball stadiums in the USA.Because the sausages were hot, he put them in bread rolls.A cartoonist happened to draw Harry's stall but because he could not spell dachshund (Harry's nickname for the sausages), he called them hot dogs- and the name has remained ever since.
Where Do Hamburgers Come From ?
Although the hamburger is now associated mainly with the USA, it originally came from Russia. In medieval times a favorite Russian foods was sheredded raw meat seasoned wih salt, pepper and onion juice. Germen sailors visiting the Baltic ports liked the meat and took the recipe back to the port of hamburg in Germany_Hence the name "Hamburger". Unable to face the thought of eating the meat raw, the Germans usually grilled it. In the 19 century German immigrants took the recipe with them to America.In 1900, Louis Larsen served the disk between two slices of bread to make it easier to eat, and voila!
Enter The America Hamburger.
Who Invented Potato Crisps…?
In 1853 an America Indian chief, George Crum, was working at a hotel in florida.A customer requested some fried potatoes but wanted them very thinly cut.They were fried, but to a frazzle.Luckily, the customer liked them.Others began asking for the same, and the great potato crips came into existence.
What Was the First Breakfast Cereal ?
Henry D. Perky, an America, suffered from a bad stomach.One day he saw a man eating boiled whole wheat with milk for breakfast.This seemed the ideal solution to his stomach problem, so in 1893 Perky invented sheredded wheat. Two years later, he began producing the cereal on a large scale.
Hot Dogs,Hamburgers,Doughnuts….
HmMmmmm….They are Yummy and quite filling for your empty tummies,right? Now it's not such a bad idea if you also fill your brain with a wee bit of information regarding their origin .
FOOD
GALORE
Who put the hol in the Dougnut Ring ?
It is said this innovation was introduced by a boy called Hanson Gregory, who got the idea in 1847.He enjoyed his mother's doughnuts but they were always doughy in the center.One day he suggested the cut out the middle before frying them.The resulting doughnuts were perfect.And so the ring doughnuts was born..!!
How Did "Hot Dog" Get its Name ?
Near the end of the 19 century,Harry Stevens sold Frankfurter sausage at baseball stadiums in the USA.Because the sausages were hot, he put them in bread rolls.A cartoonist happened to draw Harry's stall but because he could not spell dachshund (Harry's nickname for the sausages), he called them hot dogs- and the name has remained ever since.
Where Do Hamburgers Come From ?
Although the hamburger is now associated mainly with the USA, it originally came from Russia. In medieval times a favorite Russian foods was sheredded raw meat seasoned wih salt, pepper and onion juice. Germen sailors visiting the Baltic ports liked the meat and took the recipe back to the port of hamburg in Germany_Hence the name "Hamburger". Unable to face the thought of eating the meat raw, the Germans usually grilled it. In the 19 century German immigrants took the recipe with them to America.In 1900, Louis Larsen served the disk between two slices of bread to make it easier to eat, and voila!
Enter The America Hamburger.
Who Invented Potato Crisps…?
In 1853 an America Indian chief, George Crum, was working at a hotel in florida.A customer requested some fried potatoes but wanted them very thinly cut.They were fried, but to a frazzle.Luckily, the customer liked them.Others began asking for the same, and the great potato crips came into existence.
What Was the First Breakfast Cereal ?
Henry D. Perky, an America, suffered from a bad stomach.One day he saw a man eating boiled whole wheat with milk for breakfast.This seemed the ideal solution to his stomach problem, so in 1893 Perky invented sheredded wheat. Two years later, he began producing the cereal on a large scale.
ABout FoOd GalorE...
Did you Know…???
Hot Dogs,Hamburgers,Doughnuts….
HmMmmmm….They are Yummy and quite filling for your empty tummies,right? Now it's not such a bad idea if you also fill your brain with a wee bit of information regarding their origin .
FOOD
GALORE
Who put the hol in the Dougnut Ring ?
It is said this innovation was introduced by a boy called Hanson Gregory, who got the idea in 1847.He enjoyed his mother's doughnuts but they were always doughy in the center.One day he suggested the cut out the middle before frying them.The resulting doughnuts were perfect.And so the ring doughnuts was born..!!
How Did "Hot Dog" Get its Name ?
Near the end of the 19 century,Harry Stevens sold Frankfurter sausage at baseball stadiums in the USA.Because the sausages were hot, he put them in bread rolls.A cartoonist happened to draw Harry's stall but because he could not spell dachshund (Harry's nickname for the sausages), he called them hot dogs- and the name has remained ever since.
Where Do Hamburgers Come From ?
Although the hamburger is now associated mainly with the USA, it originally came from Russia. In medieval times a favorite Russian foods was sheredded raw meat seasoned wih salt, pepper and onion juice. Germen sailors visiting the Baltic ports liked the meat and took the recipe back to the port of hamburg in Germany_Hence the name "Hamburger". Unable to face the thought of eating the meat raw, the Germans usually grilled it. In the 19 century German immigrants took the recipe with them to America.In 1900, Louis Larsen served the disk between two slices of bread to make it easier to eat, and voila!
Enter The America Hamburger.
Who Invented Potato Crisps…?
In 1853 an America Indian chief, George Crum, was working at a hotel in florida.A customer requested some fried potatoes but wanted them very thinly cut.They were fried, but to a frazzle.Luckily, the customer liked them.Others began asking for the same, and the great potato crips came into existence.
What Was the First Breakfast Cereal ?
Henry D. Perky, an America, suffered from a bad stomach.One day he saw a man eating boiled whole wheat with milk for breakfast.This seemed the ideal solution to his stomach problem, so in 1893 Perky invented sheredded wheat. Two years later, he began producing the cereal on a large scale.
Hot Dogs,Hamburgers,Doughnuts….
HmMmmmm….They are Yummy and quite filling for your empty tummies,right? Now it's not such a bad idea if you also fill your brain with a wee bit of information regarding their origin .
FOOD
GALORE
Who put the hol in the Dougnut Ring ?
It is said this innovation was introduced by a boy called Hanson Gregory, who got the idea in 1847.He enjoyed his mother's doughnuts but they were always doughy in the center.One day he suggested the cut out the middle before frying them.The resulting doughnuts were perfect.And so the ring doughnuts was born..!!
How Did "Hot Dog" Get its Name ?
Near the end of the 19 century,Harry Stevens sold Frankfurter sausage at baseball stadiums in the USA.Because the sausages were hot, he put them in bread rolls.A cartoonist happened to draw Harry's stall but because he could not spell dachshund (Harry's nickname for the sausages), he called them hot dogs- and the name has remained ever since.
Where Do Hamburgers Come From ?
Although the hamburger is now associated mainly with the USA, it originally came from Russia. In medieval times a favorite Russian foods was sheredded raw meat seasoned wih salt, pepper and onion juice. Germen sailors visiting the Baltic ports liked the meat and took the recipe back to the port of hamburg in Germany_Hence the name "Hamburger". Unable to face the thought of eating the meat raw, the Germans usually grilled it. In the 19 century German immigrants took the recipe with them to America.In 1900, Louis Larsen served the disk between two slices of bread to make it easier to eat, and voila!
Enter The America Hamburger.
Who Invented Potato Crisps…?
In 1853 an America Indian chief, George Crum, was working at a hotel in florida.A customer requested some fried potatoes but wanted them very thinly cut.They were fried, but to a frazzle.Luckily, the customer liked them.Others began asking for the same, and the great potato crips came into existence.
What Was the First Breakfast Cereal ?
Henry D. Perky, an America, suffered from a bad stomach.One day he saw a man eating boiled whole wheat with milk for breakfast.This seemed the ideal solution to his stomach problem, so in 1893 Perky invented sheredded wheat. Two years later, he began producing the cereal on a large scale.
Jumat, 30 Oktober 2009
Singular n Plural subject
"All is" or "All are "?
Singular and Plural Subjects
Verbs must agree with their subjects in number (singular or plural).A singular subject(one person or thing) has a singular verb: "The girl sings beautifully."A plural subject(two or more people or things)has a plural verb:"They sing together…."
Singular Subject
The following subjects are always singular :
He,She,it -He has two cats.
A singular noun -That pencil doesn't belong to me.
A non-count noun -Japanese rice tastes nicer.
A gerund or gerund phrase -Learning to swim takes time.
An amount of time, money , or weight -Three hours isn't enough.
-Five dollars is all I have.
Anyone, anybody, anything -Has anyone heard from henry?
Everyone, everybody,everything -Not everybody likes funny stories.
Someone,somebody,something -Something doesn't add up here.
No one,nobody,nothing -No one has seen him.
One -One has to respect one's elders.
Each,either,neither -Each student receives one copy.
-Neither student knows the answer.
Plural subjects
These subjects are always plural:
They -They have very much in common.
A plural noun -These flowers are very nice.
Both -Both my friends are from france.
Two or more subjects joined by and -The dog and the cat are sworn enemies.
Singular or plural subjects
These words can be either singular or plural :
All, any, a lot of, none, most, some, one-half,two-third.
Singular subject with a singular or non-count noun or pronoun :
-All the food/ Half of the food has gone bad.
Plural subject with a plural noun or pronoun :
-Have all/ any of the students received a copy ?
Exceptions : Singular subjects
a. When two or more subjects joined by and refer to a single unit or to the same
person or thing :
-Bread and breakfast is provided.
-My mother and best friend is a wise person.
b. When the subjects joined by and have the word
-Every (each) man,woman, and child is given a each or every before them : piece of
Bread.
Subject and verb separated
Often the subject is separated by its verb by prepositional phrase or clause.But the subject still has to agree with the verb.
- The taste of these oranges, which are best eaten when refrigerated, is exceptional.(singular subject taster; singular verb is)
- The colors of the rainbow are dazzling.(plural subject colors; plural verb are)
Singular and Plural Subjects
Verbs must agree with their subjects in number (singular or plural).A singular subject(one person or thing) has a singular verb: "The girl sings beautifully."A plural subject(two or more people or things)has a plural verb:"They sing together…."
Singular Subject
The following subjects are always singular :
He,She,it -He has two cats.
A singular noun -That pencil doesn't belong to me.
A non-count noun -Japanese rice tastes nicer.
A gerund or gerund phrase -Learning to swim takes time.
An amount of time, money , or weight -Three hours isn't enough.
-Five dollars is all I have.
Anyone, anybody, anything -Has anyone heard from henry?
Everyone, everybody,everything -Not everybody likes funny stories.
Someone,somebody,something -Something doesn't add up here.
No one,nobody,nothing -No one has seen him.
One -One has to respect one's elders.
Each,either,neither -Each student receives one copy.
-Neither student knows the answer.
Plural subjects
These subjects are always plural:
They -They have very much in common.
A plural noun -These flowers are very nice.
Both -Both my friends are from france.
Two or more subjects joined by and -The dog and the cat are sworn enemies.
Singular or plural subjects
These words can be either singular or plural :
All, any, a lot of, none, most, some, one-half,two-third.
Singular subject with a singular or non-count noun or pronoun :
-All the food/ Half of the food has gone bad.
Plural subject with a plural noun or pronoun :
-Have all/ any of the students received a copy ?
Exceptions : Singular subjects
a. When two or more subjects joined by and refer to a single unit or to the same
person or thing :
-Bread and breakfast is provided.
-My mother and best friend is a wise person.
b. When the subjects joined by and have the word
-Every (each) man,woman, and child is given a each or every before them : piece of
Bread.
Subject and verb separated
Often the subject is separated by its verb by prepositional phrase or clause.But the subject still has to agree with the verb.
- The taste of these oranges, which are best eaten when refrigerated, is exceptional.(singular subject taster; singular verb is)
- The colors of the rainbow are dazzling.(plural subject colors; plural verb are)
Tugas bahasa inggris 2
PT. EXCLUSIVE ELECTRONIC
Jln.Kenanga No.727
Bandung 23001
October 26, 2009
Miss.Intan Nurmala
Sales Manager
PT. Dirgantara Intan
Jln.KH.AhmadDahlan No.27A
Central Jakarta
Dear Miss. Intan Nurmala,
Subject : Purchase Order No.365 T
We thank you for your order of October 22, 2009 for :
50 unit Washing machines Catalogue No. A 1135
50 unit Washing machines Catalogue No. B 250
50 unit Washing machines Catalogue No. Z 125
100 unit Vacuum cleaner Catalogue No. T 225
50 unit Vacuum cleaner Catalogue No. V 1654
We feel sure that you will find these goods satisfactory and perfectly suited to your needs. The goods will be despatched by train on receipt of your banker's transfer.
Sincerely yours,
James blund
Marketing Manajer
Jln.Kenanga No.727
Bandung 23001
October 26, 2009
Miss.Intan Nurmala
Sales Manager
PT. Dirgantara Intan
Jln.KH.AhmadDahlan No.27A
Central Jakarta
Dear Miss. Intan Nurmala,
Subject : Purchase Order No.365 T
We thank you for your order of October 22, 2009 for :
50 unit Washing machines Catalogue No. A 1135
50 unit Washing machines Catalogue No. B 250
50 unit Washing machines Catalogue No. Z 125
100 unit Vacuum cleaner Catalogue No. T 225
50 unit Vacuum cleaner Catalogue No. V 1654
We feel sure that you will find these goods satisfactory and perfectly suited to your needs. The goods will be despatched by train on receipt of your banker's transfer.
Sincerely yours,
James blund
Marketing Manajer
PT. DIRGANTARA INTAN
Jl.KH.AhmadDahlan No.27A
Central Jakarta
Purchase Order No.356T
To : PT.Exclusive Electronic
Jln.Kenanga No.727
Bandung 23001 Date : October 22, 2009
QTY Please supply :
Item Merk Ref Catalogue
No :
50 Washing machines Sharp Cat.ref A 1135
50 Washing machines Denpoo Cat.ref B 250
50 Washing machines Electrolux Cat.ref Z 125
100 Vacuum cleaner Sharp Cat.ref T 225
50 Vacuum cleaner Sanyo Cat.ref V 1654
Delivery date Required
Terms
For . PT DIRGANTARA INTAN
6 November 2009 Two weeks from receipt Intan Nurmala
PT. DIRGANTARA INTAN
Jl.KH.AhmadDahlan No.27A
Central Jakarta
October 23, 2009
Mr.James blund
Marketing Manager
PT. Exclusive Electronic
Jln.Kenanga no.727
Bandung 23001
Dear Mr.James :
Subject : Purchase Order No.365 T
Thank you for your letter of 18 October, enclosing your catalogue ,price-list, terms of payment, and terms of delivery.
We shall pay for the goods by banker's transfer on receipt of pro-forma invoice and request delivery within two weeks.
We would be grateful for your prompt delivery as the goods are urgently needed and send to your warehouse address.
Sincerely yours,
Intan Nurmala
Sales Manager
Jl.KH.AhmadDahlan No.27A
Central Jakarta
Purchase Order No.356T
To : PT.Exclusive Electronic
Jln.Kenanga No.727
Bandung 23001 Date : October 22, 2009
QTY Please supply :
Item Merk Ref Catalogue
No :
50 Washing machines Sharp Cat.ref A 1135
50 Washing machines Denpoo Cat.ref B 250
50 Washing machines Electrolux Cat.ref Z 125
100 Vacuum cleaner Sharp Cat.ref T 225
50 Vacuum cleaner Sanyo Cat.ref V 1654
Delivery date Required
Terms
For . PT DIRGANTARA INTAN
6 November 2009 Two weeks from receipt Intan Nurmala
PT. DIRGANTARA INTAN
Jl.KH.AhmadDahlan No.27A
Central Jakarta
October 23, 2009
Mr.James blund
Marketing Manager
PT. Exclusive Electronic
Jln.Kenanga no.727
Bandung 23001
Dear Mr.James :
Subject : Purchase Order No.365 T
Thank you for your letter of 18 October, enclosing your catalogue ,price-list, terms of payment, and terms of delivery.
We shall pay for the goods by banker's transfer on receipt of pro-forma invoice and request delivery within two weeks.
We would be grateful for your prompt delivery as the goods are urgently needed and send to your warehouse address.
Sincerely yours,
Intan Nurmala
Sales Manager
Kamis, 29 Oktober 2009
tugas bahasa inggris 1
October 23, 2009
Mr.James blund
Marketing Manager
PT. Exclusive Book
Jln.Kenanga no.727
Dear Mr.James :
Subject : Purchase Order No.365 T
Thank you for your letter of 18 October, enclosing your catalogue ,price-list, terms of payment, and terms of delivery.
We shall pay for the goods by banker's transfer on receipt of pro-forma invoice and request delivery within two weeks.
We would be grateful for your prompt delivery as the goods are urgently needed and send to your warehouse address.
Sincerely yours,
Intan Nurmala
Sales Manager
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