Minggu, 26 Januari 2014
Jumat, 27 Desember 2013
Adalah suatu system informasi yang mengidentifikasikan, mencatat, dan mengkomunikasikan peristiwa-peristiwa ekonomi dari sudut ekonomi dari suatu organisasi kepada para pengguna yang berkepentingan.
1. Mengidentifikasikan peristiwa-peristiwa ekonomi akan melibatkan pemilihan aktivitas-aktivitas ekonomi yang relevan bagi suatu organisasi tertentu.
Contoh : penjualan barang perusahaan, pembayaran upah, penerimaan uang hasil penjualan tiket, serta pembayaran berbagai biaya oleh tim-tim olahraga.
2. Mencatat, terdiri atas pembuatan jurnal peristiwa-peristiwa secara sistematis dan kronologis, yg diukur dalam satuan uang rupiah. Didalam pencatatan, peristiwa-peristiwa ekonomi juga akan diklasifikasikan dan dibuat ikhtisarnya.
3. Mengkomunikasikan artinya menginformasikan kepada pengguna yg berkepentingan, informasi keuangan akan disampaikan melalui laporan-laporan akuntansi/laporan keuangan (financial statement). Agar informasi keuangan menjadi bermakna, para akuntan melaporkan data yg tercatat dalam cara yg terstandardisasi. Informasi yg berasal dari transaksi-transaksi yg serupa akan diakumulasikan dan dijumlahkan.
SIAPA PENGGUNA DATA AKUNTANSI ?
Pengguna internal informasi akuntansi adalah para manager yg merencanakan, mengorganisasikan, dan mengelola suatu bisnis. Mereka adalah Manajer Pemasaran, Supervisor Produksi, Direktur Keuangan, dan Pejabat Perusahaan.
Bagi pengguna internal, akuntansi memberikan laporan-laporan internal. Contohnya adalah perbandingan keuangan dari alternatif-alternatif operasional, proyeksi laba, prediksi kebutuhan kas untuk tahun depan. Selain informasi keuangan yg telah diikhtisarkan, disajikan dalam bentuk laporan keuangan.
Pertanyaan-pertanyaan pengguna internal antara lain :
- apakah jumlah kas cukup untuk membayar tagihan-tagihan ?
- berapakah biaya produksi yang digunakan untuk menhasilkan produk ?
- mampukah kita memberikan kenaikan gaji bagi karyawan ?
Senin, 18 November 2013
Promotional poster for Heirs
|Also known as||The Heirs
The One Trying to Wear the Crown, Bears the Crown – The Heirs
He Who Wishes To Wear the Crown, Endure Its Weight – The Heirs
One Who Wants to Wear the Crown Bear the Crown – The Heirs
Those Who Want the Crown, Withstand the Weight of it – The Heirs
|Written by||Kim Eun-sook|
|Directed by||Kang Shin-hyo|
|Country of origin||South Korea|
|No. of episodes||20|
California, United States
|Running time||Wednesdays and Thursdays at 22:00 (KST)|
|Original channel||Seoul Broadcasting System|
|Original run||October 9, 2013 (2013-10-09) – present|
|Preceded by||Master's Sun|
|Followed by||Man from the Stars|
|official SBS website|
The Inheritors (The Heirs) (Hangul: 왕관을 쓰려는 자, 그 무게를 견뎌라 – 상속자들; RR: Wang-gwan-eul Sseu-ryeo-neun Ja, Geu Moo-gae-reul Gyun-dyeo-ra – Sangsokjadeul; lit. "He Who Wishes To Wear the Crown, Endure Its Weight – The Heirs"), also known as The Heirs, is a South Korean television series starring Lee Min-ho and Park Shin-hye. A trendy drama set in a high school populated by the privileged and uber-rich, it aired on SBS on October 9, 2013.
PlotThe series follows a group of privileged, rich, elite high school students as they are groomed to take over their families' business empires. These wealthy students seem to have everything under control, except their love lives. Kim Tan (Lee Min Ho) is the heir to the Empire Group sent to study abroad in the U.S. In reality it's a form of exile, as his elder half-brother back home (Choi Jin-hyuk) schemes to take over the family business. While in the States, Kim Tan bumps into Cha Eun Sang (Park Shin Hye), who has arrived from Korea in search of her older sister. He feels himself falling for her, never realizing that she's the daughter of his family's housekeeper. When his fiancée, Rachel Yoo (Kim Ji Won), arrives to bring him back to Korea, his heart is torn between love and duty. Meanwhile, Rachel's stepbrother and Kim Tan's former best friend, Choi Young Do (Kim Woo-bin) develops his own feelings for Cha Eun Sang. Kim Tan then realizes that he has developed his feelings for Eun Sang, and Young Do, at the same time.
- Lee Min-ho as Kim Tan
- Jung Chan Woo as young Kim Tan (middle school student)
- An heir to the Jeguk (Empire) Group. He is overshadowed by his older half-brother, Kim Won, and is actually the son of his father's mistress, and is therefore an illegitimate child, although he is listed in the family registry as the son of the second wife in order to be a legitimate heir. Prior to the show, he was exiled to study abroad in the U.S. before returning to South Korea. Although he is engaged to Yoo Rachel, he falls in love with Cha Eun-sang despite her poor background. The plausible reason for his exile to America, may have something to do with what happened in middle school. Tan confessed to Eun Sang that the hierarchy and the bullying all started with him and Choi Young Do back in middle school. Despite the fact Won, his older brother, hates him, Tan still cares about Won.
- Park Shin-hye as Cha Eun-sang
- Daughter of Jeguk Group's housekeeper. Her family consists of her mother, sister and her, and she grew up in a poor household. She grew up with Yoon Chan-young and gets caught in a love triangle with two privileged men, Kim Tan and Choi Young-do. She lives in Kim Tan's home, living as a live in housekeeper. She is enrolled into Empire High School, as is introduced as "New Money" by Kim Tan. Her secret is then found out by Choi Young Do.
- Kim Woo-bin as Choi Young-do
- The heir to the Zeus Hotel Group. He has an IQ of 150, but uses his wit to put down and harass his friends rather than to excel in his studies. His only soft spot is Cha Eun-sang. At the beginning of the series, Young Do's target was Moon Joon Young (played by Jo Yoon Woo) because he was in the social care group of the school's hierarchy. Joon Young was nice to Eun Sang by telling her not to say anything as he knew the truth of her family background and the fact that since she was new and if they found out she is in social care group, Eun Sang would be Young Do's next target, though this failed inevitably. Young Do has a rather complicated family history himself. His father, Choi Dong Wook, is mercilessly strict and physically abusive towards him. Young Do dislikes his father for his temperament, abuse, as well as for his womanizing ways that drove Young Do's mother to run away without him (Young Do). His bullying ways might be his way of letting out his anger and frustration out towards the weaker students. As part of his training as the next head of Zeus Hotel, Young Do is often seen washing dishes at the hotel, something he's been doing since he was a kid.
- Kang Min-hyuk as Yoon Chan-young
- Son of the Jeguk Group's secretary. Cha Eun-sang's best friend, he is dating Kim Tan's ex-girlfriend, Lee Bo-na. Although he is in the social care group like Eun Sang, nobody bullies him (not even Young Do) due to the fact he is the class representative, number one in his class, his girlfriend is the feisty Lee Bo Na and the known fact that his father works for Jeguk Group.
- Krystal Jung as Lee Bo-na
- She lives a fabulous lifestyle as the daughter of the CEO of 'Mega Entertainment'. Her first love and ex-boyfriend, Kim Tan, never loved her. Yoon Chan-young heals her heartbreak. She is often seen speaking in English.
- Kim Ji-won as Rachel Yoo
- Kim Tan's fiancée. A haughty and chic heiress of RS International (a clothing company), she is a girl who wants for nothing in the world.
- Choi Jin-hyuk as Kim Won
- Kim Tan's "perfect" older half-brother, an accomplished and capable young executive who runs his family's giant conglomerate, Jeguk (Empire) Group. He is the son of his father's first wife, Sofia Lee, a Korean woman who grew up in a vineyard in California, thus he is a step-son to his father's second wife, Jeong Ji-suk. To commemorate his birth, Won's mother, Sofia, made a series of wine called One, which is homonym to Won's name before she died. Won does not allow anybody else to drink the wine except for himself. He has a secret relationship with Jeon Hyun-joo.
- Kang Ha-neul as Lee Hyo-shin
- Son of the attorney general. He is the student body president, and has a crush on his teacher, Jeon Hyun-joo. He attempted suicide when he visited Kim Tan in America, his family wants him to join the law school while he wants to become a film maker, and he wins Asia best film award of course behind his parents back.
- Park Hyung-sik as Jo Myung-soo
- Son of the CEO of the largest law firm 'Victory'. Quick to think on his feet, he's a slacker who doesn't want to inherit the family business.
- Im Joo-eun as Jeon Hyun-joo
- A teacher at Jeguk High School, she looks cool and collected on the outside, while being slightly awkward in real life. Like Eun Sang, Hyun-joo was a social care case that sent to Jeguk High School on a scholarship by the Jeguk Group. Hyun-joo gets Kim Won's attention for her sharp intelligence, although studying is the only thing she knows how to do. She seems to have a secretive relationship with Kim Won.
- Jeon Soo-jin as Kang Ye-sol
- The daughter of a bar hostess who has 10 large bars in Gangnam, Seoul. Students don't know how she has a lot of money. She is an aspiring actress. She seems to have a crush on Choi Young Do as seen that she often sides with him when arguing with Lee Bo Na, who sides with Kim Tan, and the fact she soon developed a dislike towards Cha Eun Sang.
- Jo Yoon Woo as Moon Joon Young
- Choi Won-young as Yoon Jae-ho
- Jeguk Group secretary. Father of Yoon Chan-young, and previously involved with Esther Lee.
- Yoon Son-ha as Esther Lee
- President of RS International. Mother of Rachel Yoo, and remarried to Choi Dong-wook.
- Kim Sung-ryung as Han Ki-ae
- Mother of Kim Tan and the mistress of Kim Nam-yoon.
- Park Joon-geum as Jeong Ji-suk
- Foundation chairwoman of Jeguk Group. Kim Nam-yoon's wife, and Kim Tan's registered mother.
- Kim Mi-kyung as Park Hee-nam
- The mute housekeeper of the Kim family (the owner of Jeguk Group), and mother of Cha Eun-sang. Prior to the show, her husband used to own a business (a bar of sort) until he became terminal and soon died. In order to pay off the massive hospital bills, she decides to be the housemaid for Kim Family (who hired her because she is mute since she can't exactly spread the truth about them though Hee-nam is shown to be a good natured mother who just wants the best for Eun Sang). She immediately transferred Eun Sang to Jeguk High (without talking about it with Eun-sang) when Kim Nam-yoon decides to have Eun-sang on a scholarship to attend.
- Choi Jin-ho as Choi Dong-wook
- President of Zeus Hotel Group. Father of Choi Young-do, and remarried to Esther Lee. He is known to be physically abusive, controlling and a womanizer.
- Jung Dong-hwan as Kim Nam-yoon
- President of Jeguk (Empire) Group. Father of Kim Tan and Kim Won. He reasons to have Eun-sang attend Jeguk High School so Eun Sang can be told by everybody else why she and Tan can't be together.
- Yoon Jin-seo as Cha Eun-seok
- Cha Eun-sang's older sister. English name is Stella. She is nicknamed "Evil girl" by Eun-sang for selfishly leaving their family.
- Kim Heechul as himself (ep4)
- 2EYES as themselves (ep4)
- VIXX as themselves (ep4)
- BTOB as themselves (ep4)
Bagi yang ingin mendownload serial darama korea ini,, bisa cek ke link berikut :