STARTER

by Aldira Syafnadiva & Cindi Yadira

Make a list of all the different types of jobs you know about in accounting.

• Accountant
• Bookepper
• Auditor
• Finance Manager
• Government Accountant
• Accounts Payable Specialist
• Tax Accountant
• Forensic Accountant
• Budget Analyst

DISCUSSION

By Bonar Alfian Sinaga, Lely Kinanti, Sahat Anjulio A Silitonga, Innayah Wulandari

REASON
 1. Because it is not my main reason for looking for work, I am ready to be placed anywhere.

2. Because in general, working in large international companies can develop their potential and
usually they offer higher salaries and benefits. And if we decide to resign at that company,
then we want to get a job at another company, it will be easier for us to be accepted
because of the company's image.

3. Because in my opinion if we work for a long time we must get the appropriate salary and
feedback.

4. We should have time to rest from work and quiet our minds.

5. Because every job is required to have the ability to interact and have communication skills.

6. Because to promote the company's products, generally have a target market or consumers,
so it requires statistical data used for marketing needs.

7. Because as an accounting graduate, I think it would be more effective if it was done by

someone who understands the company's financial accounts, such as an accounting or
economics graduate.

8. Because the financial market is not my main purpose for working and it's okay if I don't work
in the financial market such as banks, financial institutions.

9. Because to start a career, we must be ready to carry out every responsibility and must be
able to complete the responsibility very well. If we do a lot of responsibilities, it becomes
one of the assessments of our performance.
If at the beginning of our career we can complete many responsibilities, we can be seen as
good in our work and we can get very big value. One example, we can be appointed as
permanent employees, become people who are prioritized and others.

Finding a Job: By Kevin, Wira

Read the following suggestions for finding a job and, in pairs or groups, then discuss which
ones you agree with and why.

• Contact your friends and see how they can help. In our opinion, we agree with this
point because, we think to communicate with other who already have a job it’s a great
idea cause we can get any information about job vacancy and how to get it with more
detail.

• Visit an employment agency and ask about available jobs. As our opinions at first
point, we agree because it would be help fresh graduate or job hunter to get more
detail information about job opportunities from employment agency

• Look for the job that gives the best salary. Agree, because we think for the fresh
graduate job description and the salary must be worth it even not have any experience
 doesn’t mean we can be paid low and just because we are fresh graduate doesn’t mean
all job are given to us and the important thing is to find and get the job suitable with
our skill and competence.

• Read the advertisement in the Business Section of your local newspaper and try to
find a job that matches your skills, qualifications and interests. we agree entirely,
because it can help fresh graduate like us to get more job opportunity rather then only
sitting and waiting for any job information from other people.

• Ask your parents or their colleagues to get you a job in the companies where they
work. agree, if we have competence and qualified skill. So we not embrassing our
parent in his office or colleagues companies. And the end, we cannot only waiting our
parent connection to get job, we still need to try applying for job to another company
and if its not work or fail, parent connection would be the last choice.

• Discuss your goals and interests with your friends and make a plan for how to
proceed. We have two situation here, the first situation is we agree to discuss with
friends if both of us have the same goals and interest cause we can support each other
and sharing opinion about how to get dream job. And the second situation with this
point, we disagree. Due to the our opinion, to talk about goals and interests to the
other even with friends who’s not have the same goals and interests with us its not a
good choice, cause at the end we have different opinion about dream job or plan to get
own goals. It means that just wasted our time.

• Talk to a counselor at the place where you are studying and ask for some advice. We
agree, cause when we discuss about our skill and competence we have with the
counselor we can get suggestion to job and opportunity suitable to us. And maybe if
the counselor have information about job vacancy, it can be share to us.
Miscellany:

1. Short talk.

Group :

• Hartati Paulina Purba

• Tiara Sefanya br Tambunan
• Rahela Monarissa Br.Hutasoit
• Thresia Elaine Aritonang
• Amor Idola Sitompul

Study the following statements and decide what his/her job is.

a. Well, the company has the budget – that‟s a sort of financial plan for the amount of
money it wants to spend on things, things like salaries and materials. I help set the budget and
then I monitor it. I check that the company isn‟t spending too much on one thing, or too little
on another.

Answer : Budget Planning

b. Well, I work for an accountancy firm. I visit companies and check the financial
statements prepared by the companies‟ accountants. The company is our client.

Answer : Auditor Eksternal

c. I work for a manufacturing company and I am responsible for the day-to-day financial
activities of the company. I monitor the performance of each department and I check the
financial statements that the company‟s accountants produce. I keep the management
informed about the state of the company‟s finances‟.

Answer: Financial Controller

d. I am a specialist in tax regulations. I prepare corporate tax returns for companies and
income tax returns for individuals – those are the tax statements that they have to submit to
the government. I work out how much tax they have to pay and sometimes I can show them
ways to reduce the amount of tax they pay.

Answer : Tax Consultant

Name :

• Devinawaty Rumintar Uly Gultom

• Armansyah Siregar

• Tiur Lasmarito Elena Hutasoit

• Cindy Winarty Siahaan

• Andre Habib

• Suci Novita

2. SENTENCE COMPLETION

a. A balance sheet is a statement showing the financial position of a business.

b. The assets that a business has and uses over a long period of time are called fixed assets.
c. A creditor is a person, group, or organization to whom money is owed.
d. The rate of inflation shows how the prices of goods increase over time.
e. Assets that can change from day to day are called current assets.
f. Accumulated wealth especially money used to produce more wealth is called capital.

Chartered Accountant by Toniel, Dimas

The major accounting body in the U.K. is the Institute of Chartered Accountants in England and
Wales (ICAEW).
To become a Chartered Accountant, the applicant must:
1. have sufficient school or university education.
2. apply for a training contract with a recognized company, which will give him/her three
years‟ work experience.
3. pass the ICAEW‟s exams on:
- Accounting
- Audit and Assurance
- Business Finance
- Business Management
4. as well as prove his/her knowledge on Commercial and Company Law, and then with
further exams on:
- Business Environment
- Business Life Cycle
- Advanced Case Study
Assignments:
How does the process of becoming an accountant in Indonesia compare to those described
before?
Describe the general accounting rules and practices in our country. What standards are used to
prepare financial information?
Answer :

1. In Indonesia the accountant almost the same as in U.K

How become an ancountant in Indonesia is :

• Have an official or valid USAP Pass Certificate issued by an IAPI accredited tertiary
institution or an official certificate from IAPI itself as an official institution.

• If the USAP graduation date has passed 2 years, then it is mandatory to submit
evidence of having completed the Continuing Professional Education (PPL) program
with SKP or PPL Credit Units of at least 60 SKP in the last 2 years.

• Having practical experience in the field of general auditing on financial/financial

reports with at least 1000 hours of flight hours in the last 5 years and at least 500
hours leading/supervising general audit associations which were inaugurated by the
KAP Partner Leaders.

• KTP/Indonesian citizen and domiciled in the Republic of Indonesia.

• Have NPWP/Taxpayer Identification Number.

• Never received a license revocation as a public accountant.

• Never been sentenced to have permanent legal force for committing a criminal crime
with a threat of imprisonment of 5 years or more.

• IAPI member.

• Not in a state of forgiveness.

• Make and submit an application, by completing the Application for a Public

Accountant Permit, as well as making a statement not to hold concurrent positions.

• Make a statement letter with sufficient stamp duty as referred to in Article 46, and all
information on the data requirements submitted/submitted is true and not made up.
2. In Indonesia for financial information we use :

• Financial Accounting Standards for Entities Without Public Accounting

• Statement of Sharia Accounting Standards

• Government Accounting Standards

• International Financial Report Standard