Unit 2

The Process of Accounting

A. Deskripsi Mata Ajar
Mata ajar ini bertujuan mengembangkan ketrampilan mahasiswa dalam membaca, berbicara,
menulis bahasa Inggris untuk tujuan akademik.

B. Capaian Pembelajaran
1 Ketrampilan : Mahasiswa mampu menemukan topik dan
Membaca detail informasi dalam bacaan.

2 Ketrampilan :
Mendengarkan
3 Ketrampilan : Mahasiswa mampu melakukan percakapan
Berbicara sederhana tentang pekerjaan seorang akuntan.

4 Ketrampilan : Mahasiswa mampu membuat dan menulis

Menulis kalimat perintah.

5 Pengetahuan : Mahasiswa mampu membuat pertanyaan

tatabahasa dengan “what + kata benda”.

C. Penyajian
1. Ketrampilan Membaca

Accounting is the language of business. It conveys the financial position of the firm or
business to agencies or anyone who wants to know. It helps to translate the workings of a firm
into tangible reports that can be compared.
An accounting process involves some steps. The first is recording. The different transactions
in a business are recognized and recorded usually by a bookkeeper to serve as raw data in the
accounting process that follows. The second step in the process is summarizing. This process
is necessary because records of transactions will not help in decision-making unless they are
put in groups or categories.
The next step is reporting. The owners must know about the various operations happening
within the firm using their money. Therefore, owners receive reports. They receive these reports
quarterly and annually. Finally, there is an analysis of all the results to make conclusions. It is
the responsibility of the management to check for the positive and negative points. To analyze
all of this, accounting introduces the concept of comparison. Profits, sales, equity, and so on
are compared with one another to determine and analyze the performance and growth of the
business.

Comprehension questions
Jawablah pertanyaan berikut. Mulailah dengan kata atau frase yang telah disediakan.

1. What does the passage tell you about?

The passage ………………………………………………………
 2. How many steps are involved in the process of accounting?
There are ……………………………………………………………
3. What are the raw data in the accounting process?
The raw data ……………………………………………………….
4. Why do the business owners need to get the report?
Business owners …………………………………………………….
……………………………………………………………………….
5. Write down at least 3 relevant words or phrases in the following graphic organizer.

Step 1

Accounting
Step 4 Step 2
process

Step 3

6. Please explain why records of transactions will not help much in decision making?
Should you get a problem, please find the answer online.
Records of transactions will not …………………………………….
……………………………………………………………………….

2. Ketrampilan Berbicara
Pelajari dan praktikkan percakapan berikut!

Two students are talking about jobs they want to have after graduating.
Student 1 : You are studying accounting now. What job do you
want to have after graduating?

Student 2 : It depends, but there are some options for me.

Student 1 : Right. What are they?

Student 2 : I can work in an accounting firm as a bookkeeper or

an accounting staff.

Student 1 : What does a bookkeeper do in her job?

Student 2 : She is responsible for processing records of the

business financial activities such as purchases, sales,
receipts, and payments.
 Student 1 : Good. Besides working as a bookkeeper, is there
anything else?

Student 2 : There are some. I can work as an auditor whose job is

inspecting the business accounts of the company, or I
can take more training and courses to be a Certified
Public Accountant or a CPA.

Student 1 : Interesting. Good luck. I wish you a big success.

Student 2 : You too.

Latihan 1
Ucapkan frasa dan klausa berikut secara benar dan berulang-ulang.
- What job do you ……..?
- It depends.
- What does a bookkeeper do?
- She is responsible for ….
- Is there anything else?
- Good luck.
- I wish you …..

Latihan 2:
Berikut adalah informasi nama beberapa nama pekerjaan dan apa yang dikerjakan. Gunakan
informasi tersebut untuk praktek tanya jawab tentang pekerjaan dan tanggung jawabnya dengan
mengikuti model berikut.

Student 1 : You are studying (accounting/management)* now.

What job do you want to have after graduating?

Student 2 : I want to work as ………………….

Student 1 : Right. What does a/an ………………………. do?

Student 2 : She is responsible for …………………………………

…………………………………………………………

…………………………………………………………

Student 1 : Interesting. Good luck. I wish you a big success.

Student 2 : You’re too.

)* choose the one that suits you.

 Job/Profession Responsibilities

Auditor 1. Ensuring compliance with established internal

control procedures by examining records,
reports, operating practices, and
documentation.
2. Verifying assets and liabilities by comparing
items to documentation.
Marketing 1. Researching and developing marketing
manager opportunities and planning and implementing
new sales plans.
2. managing both the marketing and the sales staff
and performing managerial duties to meet the
company's operations goals.
Accounting staff perform a variety of duties such as maintaining the
general ledger, reviewing financial statements,
preparing financial reports, assisting with audits
and budgeting processes, and reconciling accounts.

Financial analyst 1. handling customer financial transactions like

deposits, withdrawals, transfers, money orders,
and checking.
2. counting cash, answering phones, filing deposit
slips and paperwork, managing ATM deposits,
and balancing numbers at the end of the day.

3. Ketrampilan Menulis Dasar: Menulis kalimat perintah

Kalimat perintah adalah kalimat yang digunakan untuk meminta atau menyuruh orang kedua
(you) untuk melakukan sesuatu. Contoh dalam bahasa Indonsia adalah: “Duduklah! Ambilkan
tongkat itu! Jangan berisik di sini” dll. Sama halnya dalam bahasa Indonesia, dalam bahasa
Inggris kalimat perintah dimulai dengan kata kerja dasar. Jadi kalimatnya menjadi “Sit down
(please)!, (Please) take that stick for me!, Don’t make noise please!”, etc. Kata “please” bisa
ditambahkan di bagian awal atau akhir kalimat.
Berikut ini adalah contoh-contoh lainnya.

Please kata kerja Objek keterangan Please

perintah
See me this afternoon Please

Please join the training there.

Please don’t be afraid.

Call Him now.

 Prepare the proposal Soon Please

Explain the tasks before leaving.

Please monitor the progress of it.

Don’t Waste your resources.

Latihan 1
Lengkapilah kata kerja berikut sehingga menjadi kalimat perintah yang bermakna dan benar.
1. Please contact ……………………………………………………
2. Don’t buy …………………………………………………….…..
3. Open …………………………………………………..… please.
4. Please read ………………………………………………………..
5. Please check ……………………………………………………...
6. Send ……………………………………………………………….
7. Please be ……………………………………………………….…
8. Locate ……………………………………………………………

Latihan 2
Cermati kasus atau kejadian yang terjadi pada seseorang berikut kemudian buatlah kalimat
perintah yang relevan untuknya.
1. Kartu ATM teman anda tertelan sehingga ia tidak bisa ambil uang.
………………………………………………………………………
2. Teman anda mengemudi di jalanan licin.
………………………………………………………………………
3. Teman anda baru saja menyadari bahwa gadgetnya hilang.
………………………………………………………………………
4. Anda minta teman anda menjemput anda di stasiun besuk jam 9.
………………………………………………………………………
5. Anda minta teman anda membantu menyiapkan tugas kuliah.
………………………………………………………………………
6. Teman anda ingin pulang tetapi uangnya tidak cukup untuk beli tiket.
………………………………………………………………………
7. Anda meminta teman anda tidak membunyikan televisi dengan keras.
………………………………………………………………………

4. Pengetahuan tatabahasa: Pertanyaan dengan “what + benda ….?

Klausa “what job do you …?” adalah contoh pertanyaan yang disusun dengan “kata tanya +
kata benda + kata bantu + subjek + kata kerja + dst”. Dalam contoh itu kata “job” bisa diganti
sesuai dengan informasi yang dicari. Misalnya:

What kata benda kata bantu subjek predikat

Food does she like?

Book will you read?

What Car did you drive?

Problem do we have?

Business are you working on?

Profession is she dreaming of

School have they attended?

Latihan:
Tulislah dan ucapkan pertanyaan-pertanyaan dengan model “what + kata benda + kata bantu
+ subjek + predikat …?” dengan kata benda di kolom A dan predikat di kolom B. Gunakan
kata bantu, subjek, dan bentuk predikat yang sesuai dengan waktu kata kerjanya. Kata di kolom
A dan B tidak dimaksudkan sebagai berpasangan, tetapi tertulis secara acak. Nomor 1 dan 2
disiapkan sebagai contoh.

A B A B

City Have dress code Require

Letter Watch Place Fly

Skill Live Language Imagine

Drink Draw Picture Export

Program Join Training Wear

Position Win Flight Write

type of person Speak Country Want

Contoh:
1. What dress code do they wear?
 2. What city do you live in?

3. ………………………………………………………

4. ………………………………………………………

5. ………………………………………………………

6. ………………………………………………………

7. ………………………………………………………

8. ………………………………………………………

9. ………………………………………………………

10. ………………………………………………………

11. ………………………………………………………

12. ………………………………………………………

13. ………………………………………………………

14. ………………………………………………………

D. Evaluasi
1. Ketrampilan berbicara
Carilah informasi tentang pekerjaan yang relevan dengan bidang studi Anda beserta
tangung-jawabnya di internet kemudian buatlah percakapan dengan teman Anda. Ikutilah
model Latihan 2 halaman 11-12. Tulis dulu baru kemudian praktekkan.

Student 1 : …………………………………………………………

Student 2 : …………………………………………………………

Student 1 : …………………………………………………………

Student 2 : …………………………………………………………

Student 1 : …………………………………………………………

Student 2 : …………………………………………………………

2. Pengetahuan tatabahasa dan ketrampilan berbicara

Kembangkanlah Latihan pada halaman 15 dengan teman Anda sehingga bisa menjadi
sebuah percakapan. Nomor 1 telah disiapkan sebagai contoh.
1. A: What dress code do they wear?

B: Black and white

2. A: ………………………………………………………

B: ………………………………………………………

3. A: ………………………………………………………

B: ………………………………………………………

4. A: ………………………………………………………

B: ………………………………………………………

5. A: ………………………………………………………

B: ………………………………………………………

6. A: ………………………………………………………

B: ………………………………………………………

7. Dan seterusnya.

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