Selasa, 16 April 2013

letter bussiness


Jakarta, March 27 th, 2013

Customer Service
Cool Sports, LLC
8423 Green Terrace Road
Asterville, WA 65435


Dear Sir or Madam,

I have recently ordered a new pair of soccer cleats (item #6542951) from your website on March 21. I received the order on March 25. Unfortunately, when I opened it, I saw that the cleats were used. The cleats had dirt all over it and there was a small tear in front of the part where the left toe would go. My order number is AF26168156.

To resolve the problem, I would like you to credit my account for the amount charged for my cleats; I have already went out and bought a new pair of cleats at my local sporting goods store so sending another would result in me having two pairs of the same cleats.

Than you for taking the time to read this letter. I have been a satisfied customer of your company for many years and this is the first time I have encountered a problem. If you need to contact me, you can reach me at (999) 777-5555.

Sincerely,

Signature
Dewi Septianawati



Tasikmalaya, March 29th 2013


Attention To:
Panji Nugraha
Resources Manager
PT. Aman Sejahtera Sentosa
Jl. Jendral Ahmad Yani No. 56
Tasikmalaya

Dear Mr.Panji Nugraha,

I wish to apply for the position of Accounting Staff that was advertised on Tempo, March 17, 2013.

I have over one year experience as an Accounting with PT. Satu Finance and have experience of a wide variety of pattern techniques. My computer skills are verry good, and I have an excellent record as a reliable, productive employee.

I am looking for new challenges and the position of Accounting Staff sounds the perfect opportunity. Your organisation has an enviable record innovation in investor financial consultant, and an excellent reputation as an employer, making the position even more attractive.

I enclose my Curriculum Vitae for your inspection and look forward to hearing from you soon. I am available for interview at your convenience.

Sincerelly yours,

signature

Dewi Septianawati





Jumat, 12 April 2013

Accounts Payable


          Payable shows the amount of interest the lender on company property. While it shows the magnitude of the interests of capital owners on company property. The equation is also reflected in the balance sheet includes assets, liabilities and capital.
          The existence of debt on the balance sheet shows the company never used yan draw resources from creditors. This chapter discussed the accounting for the activities to funding from creditors. Debt is defined as the sacrifice of future economic benefits that are probable
arising from present obligations of an entity to give up assets or provide services to other entities in the future as a result of past transactions or events. From the above definition can be stretched a few important things, namely:
  1. The debt arising from past transactions or events.
  2. Debt must involve the transfer of assets or the provision of services that are probable in the future (almost certainly).
  3. This debt is a liability of an entity.

CLASSIFICATION OF DEBT
          For reporting purposes, the debt is classified as current liabilities and long term debt. A loan that comes from operating activities will be classified as current liabilities if the debt to be settled by using current assets in the next year or within the normal operating cycle, whichever is longer. But debt from bank loans, or other loans are classified according to the criteria of one year. A debt due within one year from the balance sheet date are classified as current liabilities.

MEASUREMENT OF DEBT
          Measurement is the process of attribute value on the debt. Attribute value assigned to the debt is a monetary value. But it turned out to be smooth classification of debt and non-current debt into consideration in the measurement. In general, the debt will be measured at the present value of the debt which is the amount of money that must be paid to pay it off now.
          This rule is more appropriate for non-current debt. Meanwhile borrowings resulting from operations such as payroll and accounts payable debt, this debt will generally be repaid so that the difference between the maturity value and the present value of debt is not material. Therefore borrowings resulting from operations generally for practical purposes stated at maturity value.
For measurement purposes, both current and non-current debt can be classified into three types, namely:
  1. Amount of debt that's for sure. This is an example of nominal debt of the notes or bonds.
  2. Amount of debt that must be estimated. Seen from certainty, this debt must happen but the amount is not known with certainty. Debt guarantee an example.
  3. Debt conditional (contingent liablility) is a debt that would arise in the event of another incident. For example companies sued in court by another company. Companies will be obliged to pay the money if the court is demanding the company won.

The possibility of conditional debt level can be divided into:
  1. Probable: probability is very high level and can even be said to be almost certain. If the debt amount can be estimated reliably, then the debt is recorded, if the amount is difficult to estimate the existence of this debt are disclosed in the notes to the financial statements.
  2. Reasonable posible: The possibility of a 50% or may happen or may not. If so fairly disclosed in the notes to the financial statements.
  3. Remote: The possibility is very small so it does not need to be recorded and reported except for collateral loan repayment obligation despite the possibility of a small degree but must be disclosed in the notes to the financial statements.

ACCOUNTING FOR SHORT TERM LOAN   
          As discussed in the section above, short-term debt does not need to be discounted to present value. This is debt that includes Accounts Payable (Accounts Payable), as well as a variety of operational debt such as debt salaries, electricity, telephone, taxes and so forth. Meanwhile, notes payable, although the short-term is generally presented at sekarangnya.
Short-term loans
          Companies sometimes issue a promissory note or a written promise to pay money at a certain date. Judging from the presence or absence of the interest rate to be paid, noters can be divided into flowering notes payable and notes payable is not flowering. Interest-bearing notes payable is a publication notes payable in addition to having to pay bills also have to pay a nominal interest.
Current debt that will be replaced with the Long-Term Debt
          A current debt can be refinanced as sometimes created new bonds as the repayment of debt at maturity later. The new Notes will mature over a year. Given these actions, the company will not pay the debt within a year's time that will come. Under these conditions would be more appropriate if the debt is not classified as short-term debt. However, there are conditions that must be met:
1. Management intends merefinance debt into long term debt.
2. Management must be able to demonstrate the ability of the debt merefinance proven to: refinace implementation occurred in the period after the balance sheet date but before financial statements are issued, achieve a strong agreement that clearly that allows refinance with long-term basis.
Line of Credit
          Sometimes the company entered into an agreement with the bank. Bank will provide a loan to the company from time to time require. Because of this agreement has been approved by the company at the time of withdrawing funds from the bank, the company does not need to go through a long process. Influence on accounting is:
When the line of credit was signed, the company has not recorded any debt, If the company withdraw money from the bank, when the company recorded debt (current or tidk smoothly depending on the debt at maturity).

LOANS PAYABLE ACCOUNTING
          Long-term debt is debt maturities exceeding one year from the balance sheet date. This debt can be supported by the issuance of promissory notes and debt is called long-term notes payable. Long-term debt can also be supported by a certificate issued bonds, commonly called letters. Because the accounting for short-term notes payable in the accounting is essentially the same as long-term notes payable, then the following will be discussed only bonds. Accounting for bonds is comprised of current bond issuance, when the payment of interest and amortization of premium or discount as well as repayment.

Accounts Payable


          Payable shows the amount of interest the lender on company property. While it shows the magnitude of the interests of capital owners on company property. The equation is also reflected in the balance sheet includes assets, liabilities and capital.
          The existence of debt on the balance sheet shows the company never used yan draw resources from creditors. This chapter discussed the accounting for the activities to funding from creditors. Debt is defined as the sacrifice of future economic benefits that are probable
arising from present obligations of an entity to give up assets or provide services to other entities in the future as a result of past transactions or events. From the above definition can be stretched a few important things, namely:
  1. The debt arising from past transactions or events.
  2. Debt must involve the transfer of assets or the provision of services that are probable in the future (almost certainly).
  3. This debt is a liability of an entity.

CLASSIFICATION OF DEBT
          For reporting purposes, the debt is classified as current liabilities and long term debt. A loan that comes from operating activities will be classified as current liabilities if the debt to be settled by using current assets in the next year or within the normal operating cycle, whichever is longer. But debt from bank loans, or other loans are classified according to the criteria of one year. A debt due within one year from the balance sheet date are classified as current liabilities.

MEASUREMENT OF DEBT
          Measurement is the process of attribute value on the debt. Attribute value assigned to the debt is a monetary value. But it turned out to be smooth classification of debt and non-current debt into consideration in the measurement. In general, the debt will be measured at the present value of the debt which is the amount of money that must be paid to pay it off now.
          This rule is more appropriate for non-current debt. Meanwhile borrowings resulting from operations such as payroll and accounts payable debt, this debt will generally be repaid so that the difference between the maturity value and the present value of debt is not material. Therefore borrowings resulting from operations generally for practical purposes stated at maturity value.
For measurement purposes, both current and non-current debt can be classified into three types, namely:
  1. Amount of debt that's for sure. This is an example of nominal debt of the notes or bonds.
  2. Amount of debt that must be estimated. Seen from certainty, this debt must happen but the amount is not known with certainty. Debt guarantee an example.
  3. Debt conditional (contingent liablility) is a debt that would arise in the event of another incident. For example companies sued in court by another company. Companies will be obliged to pay the money if the court is demanding the company won.

The possibility of conditional debt level can be divided into:
  1. Probable: probability is very high level and can even be said to be almost certain. If the debt amount can be estimated reliably, then the debt is recorded, if the amount is difficult to estimate the existence of this debt are disclosed in the notes to the financial statements.
  2. Reasonable posible: The possibility of a 50% or may happen or may not. If so fairly disclosed in the notes to the financial statements.
  3. Remote: The possibility is very small so it does not need to be recorded and reported except for collateral loan repayment obligation despite the possibility of a small degree but must be disclosed in the notes to the financial statements.

ACCOUNTING FOR SHORT TERM LOAN   
          As discussed in the section above, short-term debt does not need to be discounted to present value. This is debt that includes Accounts Payable (Accounts Payable), as well as a variety of operational debt such as debt salaries, electricity, telephone, taxes and so forth. Meanwhile, notes payable, although the short-term is generally presented at sekarangnya.
Short-term loans
          Companies sometimes issue a promissory note or a written promise to pay money at a certain date. Judging from the presence or absence of the interest rate to be paid, noters can be divided into flowering notes payable and notes payable is not flowering. Interest-bearing notes payable is a publication notes payable in addition to having to pay bills also have to pay a nominal interest.
Current debt that will be replaced with the Long-Term Debt
          A current debt can be refinanced as sometimes created new bonds as the repayment of debt at maturity later. The new Notes will mature over a year. Given these actions, the company will not pay the debt within a year's time that will come. Under these conditions would be more appropriate if the debt is not classified as short-term debt. However, there are conditions that must be met:
1. Management intends merefinance debt into long term debt.
2. Management must be able to demonstrate the ability of the debt merefinance proven to: refinace implementation occurred in the period after the balance sheet date but before financial statements are issued, achieve a strong agreement that clearly that allows refinance with long-term basis.
Line of Credit
          Sometimes the company entered into an agreement with the bank. Bank will provide a loan to the company from time to time require. Because of this agreement has been approved by the company at the time of withdrawing funds from the bank, the company does not need to go through a long process. Influence on accounting is:
When the line of credit was signed, the company has not recorded any debt, If the company withdraw money from the bank, when the company recorded debt (current or tidk smoothly depending on the debt at maturity).

LOANS PAYABLE ACCOUNTING
          Long-term debt is debt maturities exceeding one year from the balance sheet date. This debt can be supported by the issuance of promissory notes and debt is called long-term notes payable. Long-term debt can also be supported by a certificate issued bonds, commonly called letters. Because the accounting for short-term notes payable in the accounting is essentially the same as long-term notes payable, then the following will be discussed only bonds. Accounting for bonds is comprised of current bond issuance, when the payment of interest and amortization of premium or discount as well as repayment.