Degrees of Comparison

1. Positive

Example:

Rini as clever as Rino.

Kuta beach is as beautiful as Anyer beach.

2. Comparative

1-2 suku kata  adjective+er + than

>2 suku kata  more + adjective + than.

Example:

Rini is cleverer than Rino

Kuta beach is more beautiful than Anyer beach.

3. Superlative

1-2 suku kata  the + adjective+est

>2 suku kata  the most + adjective.

Example:

Rini is the cleverest in the class.

Kuta beach is the most beautiful in Indonesia.

1. Jika berakhiran –less, -full, -ly adverb of manner menggunakan more/most.

Example:

More clearly

More curelessly

Most carefull

More hapefully

More careless

2. 

Preposition

1. On

- It refers to the position

Example:

The books are on the table.

- The name of the street

Example:

I live on Cirapuhan Dago Atas street, Bandung.

- Cardinal/ordinal numbers

Example:

I was born on 23rd September.

- The name of the days

Example:

My birthday is on Saturday.

2. In

- It refers to the position

Example:

I am in bed room.

- Time

Example:

I will breakfast in the morning.

- The year

Example:

I was born in 1995.

- The name of the months

Example:

We are going to go to Ujung Genteng in January.

3. At

- Time

Example:

I get up at five o’clock.

- The name of place

Example:

I am studying at Universitas Komputer Indonesia.

4. Beside

- It refers to the position

Example:

My Father besides them.

5. Behind

- It refers to the position

Example:

Ridwan is behind you.

6. Between

- It refers to the position

Example:

They are between you and Rika.

7. Under

- It refers to the position

Example:

Your bag is under the chair.

Passive Voice

Passive Voice -> tenses -> 1. form, 2. times
1. be + V3 -> present tense, past tense, future tense
2. be -ing + V3 -> present continuous, present perfect continuous
3. been + V3 -> present perfect, past perfect
Present tense
S + V1 +
be (are, am, is) -> non verb
do/ does -> verb
times: every..., usually, often, always, seldom, something
Past tense: S + V2
be (was/ wer) -> dj, non verb
did + V1 -> -,?
V2 -> +, R/IR
times: yesterday, last..., ...ago
Future tense
S + will/ shall + to be going to + V1
will: spontan
to be going to: direncanakan
times: tomorrow, next...
Present continuous tense
S + to be + V1 + ing + ...
times: now
Present perfect tense
S + have/ has + V3 + ...
have/ has + been -> non verb
times: since, for
Example:
1. Present Tense
Active: I drink orange juice everyday.
Passive: Orange juice is drunk by me everyday.
2. Past Tense
Active: I drank orange juice last night.
Passive: Orange juice has drunk by me last night.
3. Future Tense
Active:  I will drink orange juice tomorrow.
Passive: Orange juice will be drunk by me tomorrow.
4. Present Continuous Tense
Active: I am drinking orange juice now.
Passive: Orange juice is being drunk by me now.
5. Present Perfect Tense
Active   : I have drunk orange juice for thirty minutes.
Passive: Orange juice has been drunk by me for thirty minutes.

Akuntansi Perusahaan Dagang

Syarat Pembayaran

2/10, 11/30

Pelanggan akan mendapat potongan  harga sebesar 2% dari harga barang apabila mampu melunasi dalam janka waktu 10 hari setelah tanggal transaksi dimana perjanjian ini berlaku selama 30 hari

1 Agustus transaksi

9 Agustus

10 Agustus

11 Agustus

12 Agustus

Transaksi diperusahaan dagang:

1. Merchandise inventory 1/D

2. Purchase 5/D

3. Purchase return & allowance 5/K

4. Purchase discount 5/K

5. Sales 4/K

6. Sales return & allowance 5/D

7. Sales discount 5/D

8. Transportation in 5/D