NAMA : SILVIA DIAN ARISTIANI

NIM : 2019310195(F)

I. ANSWER THE QUESTIONS BASED ON THE TEXT!

1. What is the fiscal year in budgeting?

Answer : The fiscal year is any arbitrarily chosen twelve month period that does not
necessarily correspond to the calendar year.

2. What does the management use the budget for?

Answer : The budget is to establish a financial framework for the operations of the business.
And the management plans to operate the business at various levels of activity and that all the
different activities of the enterprise are included in the financial forecast. And also
management can use the budget as a control device that permits monitoring of the company’s
operations.

3. Why does the company need a budget?

Answer : Budgets for various sections of the company are gathered together into one overall
budget. Then, as the business year progresses, management can use the budget as a control
device that permits monitoring of the company’s operations.

4. When a provision for the sales mix must be added?

Answer : When the business sells more than one kind of item, a provision for the sales mix
must be added. This, of course, is the mixture of the different kinds of furniture with many
different styles, and each piece of merchandise has its own unit price. In addition the
furniture store may sell such good as rugs, carpeting, or artificial flowers.

5. When does the principle of flexibility become very important?

Answer : During changes in the business cycle, such as inflationary periods or recession, the
principle of flexibility becomes extremely important.
II. CHANGE THE VERB IN THE BRACKETS USING GERUND/ INFINITIVE/
TO INFINITIVE/ PAST PARTICIPLE.

Keterangan:
Gerund -> V-ing
Infinitive -> V1
To Infinitive-> To+V1
Past Participle -> V3

1. Are you thinking of (make) ____making______payment next month.

2. The auditor is looking forward to (see)____see______in the meeting room.
3. The finance director agreed (evaluate) _____to evaluate_____ the tarriff.
4. Many companies can’t stand (be) _____to be_____in covid pandemy.
5. The company has stopped (give) ____giving______extra allowance for the staff.
6. (Rationalize) _______rationalizing___in all company aspects is not that easy.
7. The finance staff found the payroll document (copy) ____copied______ by someone.
8. (Install) ____installing______ automated assembly line must be done soon.
9. What my department wants to do is (look) ________looking__ into new accounting
system.
10. The customer agreed (change) _____to change_____the new account.

III. COMPLETE THE FOLLOWING SENTENCES USING THE MOST

SUITABLE WORD FROM THE LIST.

accounting – accountant – audit – auditor – calculate – calculator- employs –

expense - payment - loan - public – pay

Joko works in the accounting(1) department. He is an accountant(2) by profession.

Since he has many things to do, he employs (3) a female clerk to help him. Her job is
to auditor(4) the money in the written report. She needs a calculator(5) to help her
do her job faster and accurately. In the budgeting, she should look at the income and the
expense(6). In fact .Joko is a public(7) accountant. The payment(8) of the female
clerk is Rp1 million/month. Her money is not enough to buy a motorcycle. Therefore,
she will try to get a loan(9) from the bank. She will pay(10) back in three years.
IV. READ THE FOLLOWING PASSAGE

1. The “mirror image” of the sales budget (noun phrases as subject)

2. Is the purchases budget (Verb phrases as a predicate)
3. in order to sell (Adverb of manner)
4. The purchases budget (noun phrases as subject)
5. The volume of purchases, the unit prices, and the purchases ( noun phrases as subject)