1. Understanding Accounting
According
to the American Institute of Certified Public Accounting (AICPA) in Harahap
(2003:10) defines accounting as the art of recording, classifying, and summarizing
a particular way in the monetary size, transactions and events are generally of
a financial nature, includeed interpreting the results.
SAP 1
Subjek
|
Accounting
|
Verb
|
As the art of recording, classifying, and summarizing
|
Complement
|
In the monetary size, transactions and
events are generally of a financial nature.
|
Modifier
|
A financial nature, includeed
interpreting the results.
|
SAP 2
Verb Phrase
Tenses
|
Participle Phrase :
·
In the monetary size, transactions and
events are generally of a financial nature = Direct Object
·
A financial nature, including
interpreting the results = Modifier
Past Tense = S + V2
|
Modifier
|
A financial nature, includeed
interpreting the results.
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
According to the American Institute of
Certified Public Accounting (They)
·
Includeed =Verb (Past Tense)
|
SAP 4
Pronouns
|
Personal Pronoun
·
According to the American Institute of
Certified Public Accounting (They)
|
2. Understanding Taxes
Taxes are the
contributions of the people to the State Treasury by law (enforceable) and by
not got the services of lead (cons achievement) directly demonstrated and used
to pay for general expenses.
SAP 1
Subjek
|
Taxes
|
Verb
|
Contributions of the people
|
Complement
|
To the State Treasury by law
|
Modifier
|
Lead directly demonstrated and used to pay for general expenses.
|
SAP 2
Verb Phrase
|
Infinitive Phrase :
·
The Contributions = Infinitive
·
To the State Treasury by law = Direct
Object
·
Lead directly demonstrated and used to
pay for general expenses = Modifier
|
Tenses
|
Past Tense = S + V2
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
The people to the State Treasury (They)
·
Demonstrated =Verb (Past Tense)
|
SAP 4
Pronouns
|
Personal Pronoun
·
The people to the State Treasury (They)
|
3. The definition was later corrected to
read as follows: Tax is the transition of wealth from the people to the State
Treasury to finance routine expenditure and surplus used for public saving
which is the main source for financing public investment (Rachmat
Soemitro, 1990:5).
SAP 1
Subjek
|
Taxes
|
Verb
|
Tax is the transition of wealth
|
Complement
|
To finance routine expenditure and
surplus used
|
Modifier
|
The main source for financing public investment
|
SAP 2
Verb Phrase
|
Participal Phrase :
·
Used = Past Participle
·
To the State Treasury by law = Direct
Object
·
The main source for financing public investment
= Modifier
|
Tenses
|
Past Tense = S + V2
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
The people to the State Treasury (They)
·
Used =Verb (Past Tense)
|
SAP 4
Pronouns
|
Personal Pronoun
·
The people to the State Treasury (They)
|
4. Tax Accounting Principles Principles contained in the tax accounting is as
follows: (1) Unity
Accounting, (2) Continuity, (3) Price Exchange Objective: Financial
transactions must be declared with the value for money.
SAP 1
Subjek
|
Tax Accounting
|
Verb
|
Unity Accounting, Continuity, Price Exchange Objective
|
Complement
|
Financial
transactions
|
Modifier
|
Be declared with the value for money.
|
SAP 2
Verb Phrase
|
Participal Phrase :
·
Declared = Past Participle
·
Financial Objective = Direct Object
·
The value for money.= Modifier
|
Tenses
|
Past Tense = S + V2
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
Declared =Verb (Past Tense)
|
SAP 4
Pronouns
|
Personal Pronoun
·
The people to the State Treasury (They)
|
5. Objective it means
the following: (a) are not affected by the presence of a special relationship,
(b) can be tested by an independent party, (c) there is no transfer pricing,
(d) no mark-up, no corruption, and so on.
SAP 1
Subjek
|
Tax Accounting
|
Verb
|
Unity Accounting, Continuity, Price Exchange Objective
|
Complement
|
Financial
transactions
|
Modifier
|
Be declared with the value for money.
|
SAP 2
Verb Phrase
|
Participal Phrase :
·
Tested = Past Participle
·
Special Relationship = Direct Object
|
Tenses
|
Past Tense = S + V2
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
Affected =Verb (Past Tense)
|
SAP 4
Pronouns
|
Personal Pronoun
·
The people to the State Treasury (They)
|
6. Consistency
This principle says
that the use of the methods in the books is not changeable. For example: (a)
the determination of the financial year, (b) the calculation of depreciation,
(c) the calculation of inventory, (d) the recognized of the value of
foreign currency exchange rates.
SAP 1
Subjek
|
Principle Tax Accounting
|
Verb
|
Use of the methods in the books is not changeable.
|
Complement
|
The determination of
the financial year
|
Modifier
|
The recognized
of the value of foreign currency exchange rates.
|
SAP 2
Verb Phrase
|
Participal Phrase :
·
The Recognized = Past Participle
·
The determination of
the financial year = Direct Object
|
Tenses
|
Past Tense = S + V2
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
Recognized =Verb (Past Tense)
|
SAP 4
Pronouns
|
Personal Pronoun
·
Foreign currency
exchange rates.
|
7.
The financial statements portray the financial effects of transactions and
events, which are classified in several major groups according to their
characteristics.
SAP 1
Subject
|
The financial
statements
|
Verb
|
Of transactions and events
|
Complement
|
Classified in
several major groups according
|
Modifier
|
To their characteristics.
|
SAP 2
Verb Phrase
|
Participal Phrase :
·
Classified = Past Participle
·
To their
characteristics = Direct Object
|
Tenses
|
Past Tense = S + V2
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
Classified =Verb (Past Tense)
|
SAP 4
Pronouns
|
Personal Pronoun
·
To their
characteristics.
|
8. Consolidated Profit / Loss is An overview of the present Revenues and Expenses of
the company.
SAP 1
Subject
|
Consolidated Profit / Loss
|
Verb
|
An overview
|
Complement
|
The present Revenues
and Expenses
|
Modifier
|
of Of the company.
|
SAP 2
Verb Phrase
|
Participal Phrase :
·
Consolidated = Past Participle
·
The present Revenues
and Expenses = Direct Object
|
Tenses
|
Past Tense = S + V2
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
Consolidated =Verb (Past Tense)
|
SAP 4
Pronouns
|
Personal Pronoun
·
The present Revenues
and Expenses Of The Company
|
9. Statement of Changes in Capital is Presented an overview of the
company's capital and its amendement.
SAP 1
Subject
|
Statement of Changes in Capital
|
Verb
|
An overview
|
Complement
|
The present Revenues
and Expenses
|
Modifier
|
of Of the company’s Capital
|
SAP 2
Verb Phrase
|
Participal Phrase :
·
Consolidated = Past Participle
·
The present Revenues
and Expenses = Direct Object
|
Tenses
|
Past Tense = S + V2
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
Presented =Verb (Past Tense)
|
SAP 4
Pronouns
|
Personal Pronoun
·
The present Revenues
and Expenses Of The Company
|
10. Balance Sheet is
the list of Treasure, Debt and Capital firm in a period.
SAP 1
Subject
|
Balance Sheet
|
Verb
|
The list of treasure
|
Complement
|
Treasure, Debt and
Capital firm
|
Modifier
|
of In
a period.
|
SAP 2
Verb Phrase
|
Infinitive Phrase :
·
The list = Infinitive
·
Treasure, Debt and
Capital firm = Direct Object
|
Tenses
|
Past Tense = S + V2
|
SAP 3
Subject – Verb Agreement
|
Subject – Verb Agreement (Plural)
·
-
|
SAP 4
Pronouns
|
Personal Pronoun
·
The present Revenues
and Expenses Of The Company
|
