PERUSAHAAN DAGANG

Dalam catatan maupun prosedur akuntansi perusahaan dagang tidak berbeda dengan perusahaan jasa. Sesuai dengan konsep penanding (matching principle) laba bersih (Rugi) suatu perusahan dagang dihitung dengan cara mengurangkan biaya untuk memperoleh pendapatan dari hasil penjualan pada periode yang bersangkutan. Biayabiaya tersebut meliputi harga pokok (cost) barang yang terjual dan biaya-biaya operasi yang terjadi selama periode yang bersangkutan. Harga pokok barang yang laku dijual disebut dengan harga pokok penjualan. Misalkan dalam suatu toko elektronik, yang disebut harga pokok penjualan meliputi semua biaya yang dikeluarkan untuk membeli televisi, radio, kulkas, mesin cuci dan lainnya yang telah laku dijual dalam satu periode.

 Catatan dan prosedur akuntansi sama dengan perusahaan jasa, tetapi dalam perusahaan dagang perlu rekening dan prosedur tertentu untuk pembelian dan penjualan barang dagangan.  Harga jual yang menguntungkan harus meliputi: 1. Harga pokok barang yang dijual 2. Biaya operasi perusahaan 3. Laba Bersih yang diinginkan AKUNTANSI UNTUK PENJUALAN BARANG DAGANGAN  Jurnal untuk mencatat transaksi penjualan: 1. Penjualan Tunai Kas …………………………………. Rp xxx Penjualan …………………… Rp xxx (untuk mencatat penjualan tunai barang dagangan) 2. Penjualan Kredit Piutang Dagang …………………… Rp xxx Penjualan …………………… Rp xxx (untuk mencatat penjualan kredit barang dagangan)

Objective of the report is to substantiate theoretically, constructs and introduce effectively school geographical education. Two principal aspects-the first of all study of design and practice of geography education, and secondly-justifying in theory and practice. Definitions are essential characteristics of modern geography education. Is outlined conceptually framework of Geography in secondary school. An attempt to identify general problems in education that reflect on geographical education. The main accents are demanded within the normative and content issues and problems with the methodology, geographic competency of future and present teachers. Education is our proposed approach to geographic education through reflexive summary. " Никой не може да събуди у другите хора това, което няма у себе си " Петър Дънов Уводни бележки Живеем в интересно и динамично време, в което се пречупват утвърдени норми и ценности и се изграждат нови. Този процес е достатъчно сложен и отговорен, защото каква е гаранцията, че днешните приоритети в обществото и образованието ще издържат проверката на времето и ще реализират необходимия преход? И дали изобщо има гаранция или очаквания за промяна към по-добро? За да можем един ден като се обърнем назад да не съжаляваме за нещо, което не сме свършили, споделяме нашите идеи за съвременните проблеми пред географското образование. Подкрепяйки мнението на Иван Велчев, който твърди, че решаването на даден проблем зависи от сполучливото му дефиниране, не можем да очакваме решаване на проблема за качеството на образованието без да сме определили в какво именно се състои.

The paper approaches Law and Literature. It tries to catch the founding fathers of a scholarship dubbed as Law and Literature. It does follow the main line which features the works and papers of John Henry Wigmore, Benjamin Nathan Cardozo and Lon Fuller.

La sociología tiene por objeto de estudio la estructura y la función de la sociedad.

2022

Il 28 settembre p.v. avrà inizio la VII cmpagna di scavo nell'insula III del Quartiere ellenistico-romano del Parco Archeologico e Paesaggistico "Valle dei templi" di Agrigento. Lo scavo terminerà il 15 ottobre. Per informazioni: [email protected] e [email protected]

2008

Info tratte da Elen o Helen della Bianca Traccia, la Protettrice di tutti i viaggiatori attraverso la campagna, un tempo pericolosa, viene ancora ricordata con il nome di Sarn Helen, un'antica via per le mandrie che conduce attraverso le alte colline e la valli nascoste del Galles.

Bowdoin Journal of Cinema, 2024

This paper aims to discuss the construction and deconstruction of male gaze in a wellknown Korean film, The Handmaiden (2016). Methodologically, the study employs a textual analysis to delve into the gender dynamics portrayed in the film, with a particular focus on the themes of lesbian love, the male gaze, and the dichotomy between male and female characters. At the heart of this exploration lies the film's dual narrative of challenging the mainstream gender representations by destroying and subverting the male gaze and providing the visual pleasure through the ultimate phallocentric narrative. Using The Handmaiden as a case study, this paper discusses the challenges faced by scholars and filmmakers in dismantling the entrenched phallocentric filmmaking strategies and narratives in the mainstream cinema.