The Role Of Computer In Business

Benefits of Computers in Business and Business:

As we have seen, the benefits of computers very much, some examples are playing games, listening to music, doing coursework, etc.. Moreover, the computer is equipped with internet, there will be more benefits that we can. One was for business and business. Through the internet we can promote a product or service that we want to sell. In addition to promoting the goods or services on the internet, the computer is also very influential in the field of business and business in the real world. Because now the computer has become a necessity for the smooth in running a business or a business. Computers and the Internet as two things can not be separated in running the business and the business. Due to the use of a computer all operations can be done easily, quickly and accurately. Computers and the internet is like the blood that flows in the body of a company, they are stopped or impeded the company's system will be worn.

Source : http://egapramesti.wordpress.com/2010/10/20/manfaat-komputer-dalam-bidang-usaha-dan-bisnis/

Opinion This Article : Computers today are very beneficial to mankind both in business, education, or other.
And in human life very sensitive computer role in determining a human life.

Import And Export

Understanding Exports and Import 

 
Exports is an activity of moving goods from point of origin to other places. In world trade, the notion of Exports is the process of delivery / sale of goods from domestic to overseas destinations. Where the export activity is not independent of the process and rules applicable in the country and involving various parties. Be it a private agency meupun country.

Import is an activity of moving goods from place to place us. In the world of trading activity is the activity of this import / delivery / purchase of goods from outside the country to be sent into the country.

Source : http://tentangexportimport.blogspot.com/2010/07/pengertian-export-dan-import.html 

Opinion this Article :  Export and import are very useful for a country because it can help the economy either within or outside their country

Modern Banking

Definition, Function and Role in the Economy Bank
bankPara banking experts in developed countries define banks as profit-oriented financial institution. To obtain the profit of commercial banks perform the intermediary function. Because diizikan raise funds in the form of deposits, commercial banks also called depository financial institutions. Based on its ability to create money (demand deposits), commercial banks may also be referred to as the creator of demand deposits of commercial banks.Understanding of commercial banks under the Act No. 10 of 1998:
"Commercial Bank is a bank conducting conventional business or based on sharia principles in its activities providing services in a payments traffic."

Commercial bank functions described below shows how important the presence of public banks in the modern economy, namely:
A. Creation of money
Commercial bank money is created demand deposits, which means the mechanism of transfer payments (clearing). The ability to create demand deposits of commercial banks led possisi and functions in the implementation of monetary policy.
The central bank may reduce or increase the money supply by influencing the ability of banks to create demand deposits.
2. Supports Smooth Payment Mechanism
Other functions of commercial banks are also very important is to support the smooth payment mechanism. This is possible because one of the services offered by commercial banks are services relating to the payment mechanism.
Some services are very well known is the clearing, transfer money, receiving deposits, granting the facility of payment by cash, credit, payment facilities are simple and convenient, such as plastic cards and electronic payment systems.

3. Savings Fund Society collection
Funds collected by the most common is the savings bank. Deposit funds in Indonesia consist of demand deposits, time deposits, certificates of deposit, savings or other form that can be equated with it. Ability to collect funds for commercial banks is much greater than other financial institutions. Deposit funds collected will be distributed to parties in need, primarily through lending.

4. Supports Smooth International Transactions
Commercial banks also needed to facilitate and expedite international transactions, or both transactions of goods / services and capital transactions. The difficulties of the transaction between two parties of different countries always arise due to differences in geography, distance, culture and the monetary system of each country. The presence of commercial banks operating on an international scale will facilitate the completion of the transactions. With the commercial banks, the interest of the parties to international transactions can be handled more easily, faster, and cheaper.
5. Valuable Goods Storage
Storage of valuables is one of the earliest of the services offered by commercial banks. Communities can store valuables such as its jewelry, money, and a diploma in boxes that had been provided by the bank for rent (safety box or safe deposit box). The rapid economic development led to the bank to expand services by storing security or securities.
6. Provision of Services-Other Services
In Indonesia, the provision of other services by commercial banks are also more numerous and widespread. Currently we are able to pay for electricity, telephone buy cellular phone bills, send money via atm, paying the salaries of employees using bank services.
These services are very easy and gives a sense of security and comfort to those who use it.

Source : http://putracenter.net/2009/09/23/definisi-fungsi-dan-peranan-bank-umum-dalam-perekonomian/

Money and Its Fucntions

History of Money

Human needs are increasingly not limited to humans can not meet its own needs. At first, everyone is trying to make ends meet on their own. Humans hunt if he was hungry, make your own clothes from simple ingredients, look for fruits for their own consumption, in short, what is gained is what used to meet his needs.
To acquire goods that can not be produced by themselves, they look for people who want to exchange goods with other goods owned by him required. Finally they called barter exchanges of goods to meet their needs.

Barter exchanges have drawbacks such as difficult to find items that fit the needs, it is difficult to determine the exchange of goods and hard goods store to be exchanged, the man thought of a good which can be used as an intermediary in the exchange of money.

Understanding Money
Money is something that can be used to facilitate the exchange and as a legal tender.

The terms of money are:
- Received in general.
- It can last a long time.
- The value is fixed.
- Easily stored.
- Easily moved around.
- Easy to be shared without diminishing its value.

Money is divided into two functions, namely:
A. Original function, namely:
- The tool exchange
- The unit of measure of value.

2. Derivative functions are:
- Equipment for payment of debt
- Tool store of wealth
- Tools to improve the social status
- Tool to save.

Currency Value
- Nominal value is the value stated on the money.
- Intrinsic value is the value of the materials used to make currency.
- The Real (Internal Value) is the value of money as measured by the ability of money in exchange for goods or services.
- External value is the value of money is measured by its ability to exchange foreign currency.
Sources: http://id.shvoong.com/social-sciences/economics/2130700-pengertian-uang-sejarah-uang-syarat/

Opinion this Article : money is very useful in human life because it is a legitimate selling tool, and is a counter value of the goods

Why Finance

The financial statements are the end of a recording process, which is a summary of financial transactions that occurred during the year concerned.
Understanding financial statements according to GAAP:
"The financial statements are part of the financial reporting process. Complete financial report normally includes a balance sheet, statement of changes in financial position (which can be presented in various ways such as for example, as a statement of cash flows, or flows of funds), the record also includes a schedule and additional information relating to these reports, financial information such as segment industry and geographical as well as disclosure of the effect of price changes "
From the above understanding of financial statements prepared as part of the financial reporting process is complete, in order to account for the tasks assigned to management.
The preparation of financial statements prepared starting from the various sources of data, consisting of the invoices, receipts, credit notes, copies of sales invoices, bank statements and so on. The original data is not only used to fill the book estimates, but can also be used to prove the validity of the transaction.
The financial statements consist of:
-Balance, inform the financial position at any given moment, which is reflected in the amount of assets owned, liabilities, and capital.
-The calculation of profit and loss, inform the company's results of operations in a given period.
-Statement of cash flows, to inform changes in financial position resulting from business activities, expenditures, and investments during the period.
-Notes to the financial statements, accounting policies that affect informs the financial position of the company's financial results.
The financial statements are expected to be presented properly, clear, and complete, that reveals the economic realities of the existence and operation of the company. In preparing financial statements, accounting irregularities are faced with the possibility of danger (bias), misrepresentation and inaccuracy. To minimize this danger, the accounting profession has sought to develop a good body of theory. Any accounting or enterprise must adjust to the accounting and reporting practices of any particular company.

Source : http://dahlanforum.wordpress.com/2008/04/21/pengertian-laporan-keuangan/ 

opinion this article : financial statements must be laid out with neat, precise, and require more precision because there should not apply because in the slightest mistake would be fatal to the parties concerned.

The Balance Sheet

 Understanding the Balance SheetBefore we discuss further, it helps if you understand first, what is the balance?Balance Sheet is a report that contains assets, debts and capital at a particular company.Property is presented in the balance sheet is based on liquidity, which is the speed of such property into money, the company's activities. Prepared on the debt while the repayment period. And conservation of capital is based on the level / duration of stay in the company.Balance Sheet reportFrom the above conclusions can you draw the Balance Sheet as follows:- Financial Statements.- Containing Assets, Debt and Capital.- At any given time (period).
Kind of - kind of balanceA. trial balancea. UnderstandingThe trial balance is a list of balances of each ledger account as at a particular time.When the trial balance is prepared? The trial balance is usually established at the end of the accounting period, which aims to examine the similarities debit balance with credit balances. For details you observe the following examples of trial balance.b form of Trial BalanceBalance the form of a list that contains the company name (name) Trial Balance, accounting period, and the column format (column) consists of no. accounts, accounts, debit and credit.Balance is the gateway for me to understand what it is to understand the balance sheet accounting because it will be much easier to understand on matters relating to accounting such as income statement, general ledger, trial balance, general ledger or statement of changes in capital, etc.. I write this article in order to type in my science is not "rusty" and may be useful to others who want to understand the balance sheet, this is the understanding and strategies I use to study accounting because I myself was not an accounting expert so please be corrected if there is an error and may be useful for the needyBalance is also often referred to as the statement of financial position or balance sheet if the sheet is only required for large companies or only for practitioners of accounting at how the professionals such as small and medium businesses or even for online businesses, if they do not need to understand the balance if you ask me, they need to understand to understand the balance sheet because they can know the real position of their finances such as how much cash, capital, debts, liabilities, accounts receivable, assets, depreciation, assets and liabilities and the important thing is to use the information contained in the balance sheet consideration as a basis for making decisions, but the next challenge is how to create a balance for that do not have the financial records in accordance with generally accepted accounting standards or a skill that is required to prepare financial statements, this can be overcome by hiring a certified public accountant, or if it's too expensive can hire the services of an accountant who has experience to prepare financial statements, or can be taught herself how to make a financial statement so that it can compile itself, because a business will require a good system of financial records do not look at whether these companies are small companies, medium, individuals, public companies, or online business.2. NeracaPembayarana. UnderstandingBalance of payments is a record of all international economic transactions including trade, finance and monetary between residents in a foreign country with a population over a given period, usually one year or be regarded as payment flows (in and out) for a country. The balance of payments is essentially a system of accounting that measures the performance of a country. Recording of transactions carried out with double-entry (double-entry bookkeeping system), namely, every transaction is recorded as a loan and another as a debit.Transactions are recorded as a credit currency inflows. currency inflows are transactions that bring foreign currency, which is an increase in purchasing power or external funding sources. While the transaction is recorded as a debit currency outflows. Outflow of currency are transactions requiring foreign exchange expenditure, which is a decrease in purchasing power or the use of external funds.Each credit entry (is positive) must be balanced (balanced) with a debit entry (marked negative) of the same. Both entries are combined to generate reports and use the resources of the national capital (from which we obtain danadana / purchasing power, and how we use it). Thus, the total credits and debits of a country's balance of payments will be equal in the aggregate; however, than balance of payments components, there may be surplus and deficitThe only real difficulty in understanding how each transaction affects the balance of payments lies in the interpretation of financial assets and debts to foreign parties. The following example helps understanding of the above.Example 1.1: A RI company borrows British Pound. Obviously, this is an increase in debt loan people / companies on the part of foreign Affairs (UK).This loan is a credit entry on the balance of payments. The same debit entry will be classified as an increase in foreign ownership of financial assets, namely the debtor bank accounts RI (denominated) in sterling is an asset.Have assets in foreign currency as short-term loans to other countries.b. Component Balance of PaymentsBalance of payments can be broken down into several categories, namely: the current account (current account), the capital account (capital account), and the country's foreign exchange reserves (official reserves account)

A. The current account (current account).Is part of the balance of payments which contains short-term payment flows (export-import transaction records of goods and services), which include:a. exports and imports of goods and services exports of goods and services are treated as loans imports of goods and services are treated again as a debitb. net investment income and interest rate are treated as a dividend represents payment for services due to the use of capital.c. net transfer (unilateral transfers)including foreign aid, gifts and other payments between governments and between private parties. Net transfers is not a trade in goods and services. Or in other words transaknsi running summarizes the flow of funds from one particular country with all other countries as a result of the purchase of goods or services, provision of income on financial assets, or unilateral transfers (eg, inter-governmental aid and assistance between private parties). The current account is the size of trading positions intenasional wide. Explain the current account deficit of funds out of a country larger than the funds it receives.Component of the current account includes trade balance and balance of goods and services.The current account is generally used to assess the balance of trade. Balance of Trade is simply the difference / difference between exports and imports. If imports higher than exports, then there is the trade deficit.Conversely, if exports higher than imports, there is a surplus. While the balance of services is the trade balance plus the sum of interest payments to foreign investors and dividend income from overseas investments, as well as revenues and expenditures associated with tourism and other economic transaksitransaksi.2. Balance of Capital (Capital Account)Is part of the balance of payments which reflect changes in the ownership of short-term assets and long term (such as stocks, bonds and real estate) of a country, which include: a. Capital inflows recorded as a credit for a State to sell valuable assets to foreigners to obtain cash.a. Capital outflow was recorded as a debit as a valuable asset of the country to buy foreign (overseas).b. Capital account transactions are classified as portfolio investment, direct or short term.To be able to buy foreign assets needed foreign exchange, thus the net capital flows to describe the demand for foreign exchange. Foreign exchange value is determined by the demand for foreign exchange purchase goods and services and the demand for foreign currency to buy assets. Balance of capital is a measure of short-term investments and long term the country, including foreign direct investments and investments in securities.3. Foreign Exchange Reserves (Official Reserves Account)Measuring changes in international reserves held by monetary authorities of a country. This reflects the surplus or deficit in economic transactions current account and capital meraca a country that is generated by finding the value of the difference (netting) of reserve assets and reserve debt. Foreign exchange reserves consist of:a) international reserves consist of gold and foreign assets that can be traded.b) The increase in each asset is recorded as a debitc) decrease in reserve assets is recorded as a creditc. Balance of Payments MeasuresBalance of payments can be prepared by combining the balance of payments itemsthe following:A. Basic balance focus on transactions that are considered essential for healthy economic exchange. Basic balance the current account balance and long-term capital flows, but does not include short-term capital flows, such as bank deposits deposits are strongly influenced by temporary factors: short-term monetary policy, changes in interest rates and anticipations of currency fluctuations. Basic balance trend emphasizes a longer period of time on the balance of payments.2. Net liquidity balance (net liquidity balance) or the overall balance sheet includes the basic balance plus short-term capital flows illiquid private parties and error and omission. The overall balance of loans measured the changes in the domestic private sector or the private sector domestic borrowing abroad is needed to maintain payments in equilibrium without adjusting the position of foreign reserves. Short-term private capital flows and illiquid error and omission are recorded in the balance sheet, while the liquid assets and debt is recorded (excluded).3. Current account foreign exchange reserves indicate that adjustments will be made to reach equilibrium balance. Because the balance of payments should be balanced, each of which can not be traced to differences over certain transactions recorded in the statistical discrepancy (the difference can not be taken into account).
Understanding of the work sheetThe work sheet is a sheet of paper berlajur / columnar used in activities in a manual accounting activities. The usefulness of the work sheet is to facilitate the preparation of reports keuangan.Neraca column contains all the information to the financial statements as the estimated balances before adjusting entries, adjusting entries estimates and forecasts balances after the adjusting entries.In the practice of manually organizing accounting, financial statements prepared in advance just before the whole stage dahullu completed account adjustments, is intended as a means of testing the truth. In accounting can be done manually by creating a work sheet. The work sheet contains six main parts, namely: (1) the trial balance, (2) adjustment, (3) the trial balance after the adjustment, (4) the profit and loss statements, (5) statement of changes in capital / retained earnings, (6) balance sheet .
7.2 The general form of the work sheet:Account balance Balance Balance Adjustments Income Statement Balance after adjustmentDebit Credit Debit Credit Debit Credit Debit Credit Debit CreditLane balance
The information contained in the trial balance column is exactly the same as the trial balance. So in fact by using a work sheet, trial balance can be made directly on the worksheet, do not need to be made separately.
Adjusting entry lanesThis column contains adjustments. Journals that have made the adjustment will adjust the estimates of the existing balance. To new estimates that arise will be written below the estimates of the balance sheet.
Lane trial balance after adjusting entriesAfter adjusting entries, trial balance will estimate all the estimates and balances contained in this lane, which will be seen in the financial statements. To balance estimates are not affected by the adjusting entry, langsungdipindah into this lane, but the estimates are affected by the adjusting entries, balance estimates should be calculated in question and then transferred to this column.This column should be added together in the end the two sides. So the truth and accuracy in this column can be ensured.
Income Statement columnIncome column contains all nominal estimate, which is estimated to be grouped or will be included in the calculation of the income statement. The next column of debits and credits in the income column dijumlahkan.Bila credit side of the debits is greater, then the company will make a profit. Conversely, if the discharge is greater than the credit side, the company suffered a loss.
Balance columnColumn contains all of the estimated real balance sheet, which is estimated to beclassified in the balance sheet.

Source : http://mitrapelajarcomputer.blogspot.com/2009/02/pengertian-neraca.html

An Accounting Overview

An Accounting Overview

Accounting is frequently called the “language of business” because of its ability to communicate financial information about an organization. Various interested parties, such as managers, potential investors, creditors, and the government, depend on a company’s accounting system to help them make informed financial decisions. An effective accounting system. Therefore, must include accurate collecting, recording, classifying, summarizing, interpreting, reporting of information on the financial status of an organization.

 In order to achieve a standardized system the accounting process follows accounting principles and rules. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial information are used incoming money (revenues) and outgoing money (expenditures) are carefully monitored, and transactions are summarized in financial statements, which reflect the major financial activities of an organization.

Two common financial statements are the balance sheet and the income statement. The balance sheet shows the financial position of a company at one point in time, while the income statement shows the financial performance of a company over a period of time. Financial statements allow interested parties to compare one organization to another and/or to compare accounting period within one organization. For example, an inevestor may compare the most recent income statements of two corporations in order to find out which one would be a better investment.

People who specialize in the field of accounting are known as accountants. In the United States, accountants are usually classified as public, private, or governmental public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals. Public accountants may earn the title of CPA (Certified Public Accountant) by fulfilling rigorous requirements. Private accountants work solely for private for companies or corporations that hire them to maintain financial records, and governmental agencies or bureaus. Both private and governmental accountants are paid on a salary basis, whereas public accountants receive fess for their services.

Through effective application of commonly accepted accounting systems, private, public, and governmental accountants provide accurate and timely financial information that is necessary for organizational decision making.

Opinion for this article : All companies must have several accountants who are masters of accounting because each company would not want an error in processing the financial data they are either out of financial data or financial data are included in their cash