Name : Putri

Nim : 2018 060 022

Class : Akuntansi 4.1

1). International accounting

Lira: It's great to have you on John's team. I am sure you will enjoy working with us. Have you settled in
a new home?

Inaa: Thank you, yes, we finished unpacking last night. .

Lira : Good. Now, I know you have been working in our London office for years, but you will find a
number of different things here at the Boston office.

Inaa: Yes, I have studied various practices here in the US. I have a few questions. Mary: Of course,
what do you want to know?

Lira: First, I want to know when dividends must be recorded? In the UK we show them related periods.
Mary: Here, we show them in their periad, stated.

Inaa: Okay, and can you tell me an amazing item

Lira: Ah yes, you will never hear this before because it's only in the US. Basically, it is something that is
very rare or rare.

Inaa: Thank you.

Lira: Oh, and you know about exceptions to specific investments on the cash flow statement.

Inaa: Yes, I noticed that

Lira: All right, if you have questions, let me know.

Inaa : There is something else. I want to clarify the position regarding tax deferral. In the UK, we only
allow non-treatment, but I read that in the US you can also treat the suspension as the latest. Is this
true?

Lira : Yes that's true, but we don't really do it here.

Inaa : Amazing, so I don't need to worry.

Lira: No, but you have to pay attention to conversion debts. John: Don't you divide it between equity
and debt?
Lira: No, that's considered an obligation.

Inaa: Looks like I still have to read!

Lira: Don't worry, there are many differences. I spent two years in England and had difficulty learning
how you do things.

Inaa: What is causing you trouble?

Lira: Sounds silly, but I can't remember the different terms used.

Inaa: Like what? 3 Mary: For example - in the UK you say "inventory" but here we say "inventory" or
something else, we say "allowance for non-billable accounts" but you say "allowance for uncollectible
accounts"

Lira: Yes, I know what you mean - I read about the income statement last night and it took me almost
an hour before I realized that it was another term for the income statement.

Inaa: Ha ha. J

Lira: The good thing is that many of the same laws apply in both countries, so not all of them are new.
Most of the two systems follow IFRS to some extent.

Inaa: To be precise, the most important thing is that you record everything accurately and then you can
always change your account later.

Lira: And I was right in thinking that Mark would be watching over me for the first month?

Inaa: Yes, he will be able to help you if you need help, but I'm sure he will be out of the office until
Thursday.

Lira: Vacation?

Inaa :He hopes, no. He attended a training session on new regulations for escrow accounting.

Lira: New rules? I read the 2013 rules last night, you mean?

Inaa: No, they changed again and the new rules replaced the 2013 regulations. John: It seems that legal
changes are faster here than in England.

Lira: Yes, that drives our financial supervisors crazy. He said he spent more time training on the new
rules than actually working!

Inaa: So it's not just me who needs to learn a little. Thank you for your help.
2).Paragraph

In our daily lives that we do, especially in economic transactions we find all forms of payment that are
paid in cash which means direct payments not through ATM or a banking. for example, when we get a
salary as a salary for our work because the work is done well, we are also compensated for overtime
work or as a bonus in working for a long time, It means that we will have a commission too. It depends
on company policy that gives to the employee or employee

3). hi friend. Sorry, melan. if you want to go to my house tonight, I'm not home tonight because I'm
taking a walk with my family at the mall. the activities I do there are eating with family, watching
movies, and shopping. If you want to come here to meet me? I want to invite you to play snow.