INSTITUT MANAJEMEN TELKOM
UJIAN TENGAH SEMESTER (UTS) TA 2009/2010
Mata Kuliah : General English
Hari, tanggal : 2009
Waktu : 100 menit
Dosen : tim dosen
Sifat ujian : Closed book
Kerjakan semua soal yang tersedia.
1. SEMUA JAWABAN DITULIS DI LEMBAR SOAL.
2. Tiap soal memiliki bobot yang tertulis di dalam kurung (….)
3. Tidak boleh bekerjasama dan melihat kamus (termasuk kamus elektronik), buku catatan, hand-out ataupun buku referensi.
4. TIDAK DIPERKENANKAN SALING MEMINJAM ALAT TULIS (termasuk tip-ex). Jika ada kesalahan dalam penulisan jawaban, jawaban yang salah CUKUP DICORET.
5. Apabila saudara bekerja sama, mencontek atau memberi contekan, nilai UTS saudara = 0.
NAMA : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . NILAI:
NIM : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
NO ABSEN : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TANDA TANGAN : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I. READING COMPREHENSION
Read this text carefully and answer the questions based on the text
Accounting is often called the “language of business” because of its ability to communicate financial information about an organization. Various interested parties such as managers, potential investors, creditors, and government depend on a company’s accounting system to help them make informed financial decision. An effective accounting system, therefore must include accurate collecting, recording, classifying, summarizing, interpreting, and reporting of information on the financial status of an organization
In order to achieve a standard system, the accounting process follow accounting principles and rules. Regardless of the type of business of the amount of money involved, common procedures for handling and presenting financial information are used. Incoming money or revenues and outgoing money or expenditures are carefully monitored, and transactions are summarized in financial statements, which reflect the major financial activities of an organization
Financial information about a business is needed by managerial decision makers to help them to plan and control the activities of the organization. Besides financial information, there are two types of financial instruments. Two common financial statements are the balance sheet and the income statement. The balance sheet shows the financial position of a company at one point in time, while the income statements show the financial performance of a company over a period of time. Financial statements allow interested parties to compare organization to another. For example, an investor may compare the most recent income statements of two corporations in order to find out which would be a better investment .
People who specialized in the field of accounting are known as accountants. They are usually classified as public, private, or governmental. Public accountants work independently and provide accounting service such as auditing and tax computation to companies and individuals . Public accountants may earn the title of CPA (Certified Public Accountant) by fulfilling rigorous requirements. Private accountants work solely for private companies or corporations that hire them to maintain financial records, and governmental accountants work for governmental agencies or bureaus. Both private and governmental accountants are paid on salary basis, whereas public accountants receive fees for their services.
Through effective application of commonly accepted accounting systems, private, public, and governmental accountants provide accurate and timely financial information that is necessary for organizational decision-making.
(Taken from Business Concepts for English Practice by Marriane Mc.Dougal Arden and Barbara Tolley Dowling)
Questions for comprehension (12 points)
1. Why is accounting called the ‘language of business’ ?
____ because of its ability to communicate financial information about an organization ___
2. How is thee standardized accounting system achieved?
____, the accounting process follow accounting principles and rules ___
3. What are revenues and expenditures?
______ revenues :Incoming money and expenditures : outgoing money _______
4. What do the balance sheet and the income statement have in common? How are they different?
__ The balance sheet and the income statement are two common financial statements are. The balance sheet shows the financial position of a company at one point in time, while the income statements show the financial performance of a company over a period of time__
5. How are accountants classified?
____ They are usually classified as public, private, or governmental ____
6. What kind of service do public accountants provide?
_____ auditing and tax computation to companies and individuals _____
Determine which of the following statements are true which are false (8 points)
7. …F…. The accounting process should not follow accounting principles and rules.
8. …T… The revenue and expenditures are carefully observed.
9. …T… The major financial activities of an organization are reflected in financial
10. …F… There are more than two types of financial statements.
11. …T… The income statement shows the financial position of a company.
12. …T….Accountants are grouped into three.
13. …T. .. Public accountants are not paid on salary basis.
14. …F… Public accountants always work for private companies or corporations.
Circle the Letters of the answer that best completes each of the sentence below (5 points)
15. Accounting information is used by _____________to help then make financial decisions.
a. Managers b. potential investors c. creditors d. all of the above
16. Regardless of the type of business or the amount of money involved :
a. All companies use identical accounting system
b. Balance sheets are more important than income statements
c. Common procedures are used in handling financial information
d. No standardized accounting system is employed.
17. Business monetary transactions are summarized in :
a. bank books c. computers
b. potential investors d. cash register
18. Public accountants may earn the title of CPA by :
a. becoming governmental accountants c. fulfilling rigorous requirements
b. paying fee d. obtaining a bachelor of Arts
degree in accounting
19. Private and governmental accountants are paid on __________basis
a. salary c. fee
b. monthly d. weekly
II. GRAMMAR AND STRUCTURE
Choose the correct answer for the following questions (5 points)
20. __________ either my father or my brothers made a down-payment on the house?
21. One of my instructors ____________ written a letter of recommendation for me.
22. The mayor together with his two brothers ____________ going to be indicted for accepting bribes
23. The jury ____________ their seats in the courtroom
24. Neither the teacher nor the students ____________ to understand this assignment
Each of the following sentences has different form of active and passive form. Change the ACTIVE into Passive, and Passive into Active (10 points)
25. We will organise the customs formalities
…….. the customs formalities will be organised by us……………………
26. We checked the documents last week.
………………The documents were checked by us last week………………..
27. Your suggestions have been accepted by us.
………We have accepted your suggestions………….
28. We are developing a new invoicing system.
….. a new invoicing system is being developed by us…………………………….
29. This complaint will be handled by
. …The marketing department will handle this complaint……………
Complete the sentences with the noun, verb and adjective forms provided (5 points)
30. Financial __ Information ___ is essential for organizational decision making
31. Getting Acquainted with Accounting, by John L.Carey is a very __ informative __ book.
32. The owner ___ informed ___ his employees that they would all receivea 5 percent pay increase
33. By using an overhead projector, the guest speaker was able ___ to communicate __ his statistical information clearly
34. Because of the clerk’s highly developed ___ Communication ___ skills, she was given a position that required her to deal with the customers.
Read each sentence carefully and answer the questions correctly. (15 points)
The producers will have surplus-more supply than demand, and they must decrease the price in order to sell all of the shoes.
35. What is the type of the sentence above : ___compound sentence_____
36. Mention the subject(s) of the sentence! ____ The producers and they__________________
What is the part of speech of 37) and : __correlation conjunction___
38) they : ___personal pronoun___
39) of : ___preposition___
Financial information about a business is needed by managerial decision makers to help them to plan the activities of the organization
40. What is the type of the sentence above : __simple sentence
41. What is the subject(s) of the sentence? ___ Financial information about a business ____
What is the part of speech of 42) financial : _ Adjective___
43) them : __personal pronoun____
44) activities: __noun__
The consumers and the producers will agree on this price because it is the only price that helps them both equally.
45. What is the type of the sentence above : Complex sentence
46. What is the independent clause of the sentence above? : The consumers and the producers will agree on this price
47. What is the part of speech of 47) consumers : __Noun_
48) because : ___subordinate conjunction____
49) equally : ___Adverbs of manner___