CHAPTER II

A BANK’S ACCOUNTING JOB

2.1 SENTENCE BUILDING

A sentence is an arrangement of several words that have meaning. In learning languages, of

course we will face the name sentence. In English, the sentence is called 'sentence'. For those of you
who are studying grammar or maybe memorizing English vocabulary, you will definitely make
sentences in order to better understand grammar or to keep memorizing so you don't forget easily.

When we speak, make speeches, poem, even sing we use what is called a sentence. English has
various types of sentences according to the conditions of their preparation. It is very important for us
to know the types of sentences in English. Therefore, on this occasion we will describe what types and
examples of English sentences you must know.

A. Understanding Sentence

In language sentence means sentence, in Oxford dictionary it is said that sentence is ‘Group
of words that express a statement, question,’ So, it can be concluded that sentence is a
combination of several words that indicate a statement, question, and so on. A sentence can
be said to be a sentence in English if he has fulfilled the sentence requirements themselves,
which must consist of a subject and predicate and has a perfect or understandable meaning.

The subject is the main topic in a sentence, the subject can be in the form of people, objects,
circumstances, or places. While the predicate is the thing that explains the subject. One of the
most important things in writing English properly and correctly is by understanding the
procedures for writing and the types of sentences themselves. Here we will give a few
examples of sentences (sentences) so that they are more clear.

Example :

 He eats a sweet orange (He eats a sweet orange)

 Budi is shopping in the store (Budi is shopping at the store)
 They go to school by bus (They go to school by bus)
 I open the door in the morning (I open the door in the morning)

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There are several types of sentences in English that are distinguished based on 3 things,
namely based on the predicate, function, and form. Next we will explain the types of
sentences.

B. Sentence Based on Predicate

Sentences that are differentiated based on the predicate are divided into two types, namely
verbal sentences and nominal sentences.
1. Verbal Sentence
Verbal sentences are sentences that use verb (verb). The verb used follows the subject and
the time of the event. As if it is simple present, then Kalmat uses the first form verb
(Verb1), or if the sentence is past tense it will use Verb2, and so on.
Examples of Verbal Sentences :
 I drive a car this afternoon (Saya mengendarai sebuah mobil sore ini)
 She loves Taylor so much (Dia sangat mencintai Taylor)
 They are playing badminton in the yard (Mereka sedang bermain bulu tangkis di
lapangan)
 We studied English two days ago (Kami belajar bahasa Inggris dua hari yang
lalu)
 Anton have finished his home work (Anton sudah menyelesaikan PR-nya)
Note : Words in bold are verbs (Verb 2) in sentence.

2. Nominal Sentence
Nominal sentences are sentences that do not use pure verbs, but here they use auxiliary verbs
or so-called Verb Be (is, am, are, was, were). Be (including the part of linking verb) that
connects the subject to the supplementary subject (Subject Compliment). This auxiliary verb
can be followed by adjectives (Adjective), pronouns (Pronoun), nouns (Noun), and adverbs
(Adverb).
Example of Nominal Sentences :

 She is beautiful (Dia cantik)

 He is a fisherman (Dia adalah seorang nelayan)
 They are football player (Mereka adalah pemain bola)
 Budi is not here today (Budi tidak disini hari ini)

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  That is Michael (Itu adalah Michael)
 We will be here tomorrow (Kita akan berada disini besok)

3. Auxiliary Verb
Sentences with be as auxiliary verb are not part of nominal sentence, but they are included in
verbal sentence. Sentences that always use be as an auxiliary verb include sentences in
continuous form, such as present continuous, present perfect continuous, past continuous,
past perfect continuous, future continuous, future perfect continuous, and passive voice.
Consider the example below that uses be as an auxiliary verb.
Example of Auxiliary Verb :
 He is going to school (verbal sentence)
 I was asked (verbal sentence)

a) Definition & Function

In language, modals means auxiliary verbs. In the Oxford dictionary, the modals are
als Verbs that are used with another verb, eg can, may, should '. So it can be
concluded that capital auxiliary verbs are auxiliary verbs that function to add special
meaning to main verb, such as to show things that will happen (futurity), abilities
(abilities), permissions (permissions), possibly something ( possibility), and so on. In
the modals there is a standard provision, namely ‘The auxiliary verbs capital never
changes the form. You won't add it –ed, -ing, or -s ending to these words'. So it can be
concluded that auxiliary verbs never change shape, you cannot add affixes -ed, -ing,
or -s to the end of the auxiliary verbs included in the modals. There are several words
included in the modals, such as can, could, may, might, must, ought to, shall, should,
will, would. Here we will explain one by one from the various verbs that we
mentioned earlier.

b) Auxiliary Capital Section

In general, Auxiliary capital is divided into two forms, namely modals in the present
form and past modals. For more details, consider the following table.

Modals (Present) Modals (Past) Meaning

Can Could Bisa/ Dapat
May Might Boleh
Will Would Akan

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 Shall Should Akan/ Seharusnya
Must Ought to Harus

The types of modals above must be understood because they are very often used in
everyday English conversations. Then, here is an example of a sentence that uses
modals.
Formula Modals

Positive (+)

S + Modal + V1 + ( O )

Negative (-)

S + Modal + Not + V1 + (O)

Interrogative (?)

Modal + S + V1 + (O) + ?

Example :

Positive (+) Negative (-) Introgative (?)

He can walk on the fire He can not walk on the fire Can he walk on the fire

(Dia bisa berjalan diatas (Dia tidak bisa berjalan diatas Apakah dia bisa berjalan diatas
api) api) api?
You may read my book You may not read my book May I read your book?

(kamu boleh membaca (kamu tidak boleh membaca (Bolehkah saya membaca
bukuku) bukuku) bukumu?)
John will invite you John will not invite you Will John invite me?

(John akan (John tidak akan (Apakah John akan

mengundangmu) mengundangmu) mengundangku?)
Students must enter the Students must not enter the
Must students enter the class at
class at 07.00 AM class at 07.00 AM
07.00 AM?
(Murid-murid harus (Murid-murid tidak harus
(Haruskah murid masuk ke
masuk kedalam kelas masuk kedalam kelas pukul
dalam kelas pukul 07.00 AM?)
pukul 07.00 AM) 07.00 AM)

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She shall come to my She shall not come to my
Shall she come to my party?
party party
(Apakah dia akan datang ke
(Dia akan datang ke (Dia tidak akan datang ke
pestaku?)
pestaku) pestaku)

c) Rules for Using Auxiliary Capital

There are several rules for using modals. Here we will explain these rules:
The auxiliary capital does not have a suffix –s, –es, -ing, or –ed. To show time you can
add adverb (adverbs) to the sentence, such as Tomorrow, Every day, Yesterday, etc.
Capital with Adverb :

Modal auxiliary sentences Wrong modal auxiliary sentences

They could play tennis yesterday
They canned play tennis yesterday
(Mereka bisa bermain tenis semalam)
We will be studying English tomorrow
We willing study English tomorrow
(Kita akan sedang belajar bahasa
Inggris besok)
You must do it now!
You musting do it!
(Kamu harus melakukannya
sekarang!)

Don’t use two auxiliaries :

In a sentence there cannot be more than one auxiliary capital. But if forced to do it, then
the second can be replaced with the word synonymous with the capital.

Modal auxiliary sentences Wrong modal auxiliary sentences

Joe will be able to speak French next
year
Joe will can speak French next year
(Joe akan bisa berbicara bahasa Prancis
tahun depan)
I must be able to get her love
I must can get her love
(Saya harus bisa mendapatkan cintanya)

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 They will be able to make their dream
come true
They will can make their dream com
(Mereka akan bisa mewujudkan mimpi
mereka menjadi kenyataan)

Bare Invinitive :

main verb after auxiliary capital is always in the form of bare infinitive (infinitive
without extra ‘to '). Nominal sentence (sentence with main verb in the form of be) can
use be.

Modal auxiliary sentence (bare

Modal auxiliary sentence (nominal)
infinitive)
He can climb the tree fast Michael can be a good football player

(Dia bisa memanjat pohon itu dengan (Michael bisa menjadi seorang pemain
cepat) bola yang bagus)
They will go to school today I will be there soon

(Mereka akan pergi ke sekolah hari ini) (Aku akan berada disana segera)
She must finish the test in five minutes
We must be at home now
(Dia harus mengerjakan tes itu dalam 5
(Kami harus berada di rumah sekarang)
menit)
Modals become passive sentences :

Formula (passive) :

S + Modal + be + Past participle + (by agent)

Note the change in active sentences to passive in the following table!

Example:

Active voice (modals) Passive voice (modals)

The teacher must punish him He must be punished by the teacher

(Guru itu harus menghukumnya) (Dia harus dihukum oleh guru itu)

Tony will give Anna a gift tonight Anna will be given a gift by Tony
tonight
(Tony akan memberikan Anna sebuah
hadiah malam ini) (Anna akan diberikan sebuah hadiah oleh

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 Tony malam ini)

All people can punch that thief That thief can be punched by all people

(Semua orang bisa memukuli pencuri (Pencuri itu bisa dipukuli oleh semua
itu) orang)

C. Sentence Based on It’s Function

Sentences that are distinguished based on the predicate are divided into four types,
namely the Declarative, Question, Imperative, and Exclamatory sentences.

1. Declarative Sentence

Declarative is a sentence in the form of a statement, both a positive statement and a

negative statement. Declarative can also be called a sentence that contains facts or
opinions.

Example (The two sentences below are facts) :

 Budi watches movie at theatre every Sunday (Budi menonton film di bioskop setiap
hari minggu)
 Water is made up of oxygen and hydrogen atoms (Air terdiri dari unsur oksigen dan
hidrogen)

Example (the two sentences below are opinions) :

 Sinta may be angry with you (Sinta mungkin marah denganmu)

 He must be very wise (Sinta mungkin marah denganmu)

2. Question Sentence
Question is a sentence in the form of a question. The sentence begins with (what, why,
when, where, how) and ends with a question mark.
Example :
 What is your name? (Siapa namamu?)
 How are you? (Bagaimana kabarmu?)
 Do you see my friend? (Apakah kamu melihat temanku?)

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  Are you kidding? (Apakah kau sedang bercanda?)

3. Imperative Sentence
Imperative is a sentence that contains an order to do something, as well as an order not to
do something (prohibition). The command to do something is formed using a basic verb
called Base Form (basic Verb without suffixes -s, -es, or -ing). Whereas for Imperative
which contains a prohibition to do so, it is formed by adding the word not before the base
form.
Example :
 Sit down! (Duduklah!)
 Lets go! (Ayo pergi!)
 Stop it! (Hentikan itu!)
 Don’t make noise! (Jangan ribut!)
 Don’t walk on the grass! (Jangan berjalan diatas rumput!)
 Don’t come here! (Jangan datang kesini!)

4. Exclamatory Sentence

Exclamatory is a sentence in the form of feelings, both in the form of admiration,

sadness, disappointment, pleasure, anger, prayer, and so forth.

Formula I

What Adjective Noun Subject Verb

What A beautiful Flower That Is!
What Beautiful Flowers Those Are!

Note: the words 'what a' are used only in singular noun. And for prural noun (plural
nouns) then only use the word 'what'.

Example :

 What a beautiful place! (Alangkah indahnya tempat ini!)

 Have a nice dream! (Semoga mimpi indah)
 How pity you are! (Betapa menyedihkannya dirimu!)

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  May god bless you! (Semoga tuhan memberkatimu)
 What a handsome boy! (Sungguh tampan lelaki itu!)

Formula II

How Adjective Subject Verb

How Beautiful She Is!

Example :

 How nice that is! (Betapa bagusnya ini!)

 How wonderful it is! (Betapa menakjubkannya ini!)
 How handsome he is! (Betapa tampannya dia!)
 How easy is it! (Betapa mudahnya ini!)

Formula III

How Adverb Subject Verb

How soundly She slept!

Example :

How lovely she acts! (Betapa cantiknya dia bertingkah!)

D. Sentence Based on the Shape

Sentences that are differentiated based on the predicate are divided into four types, namely
sentence Simple, Compound, Complex, and Compound-complex.

1. Simple Sentence
Simple sentence in language means simple sentence. Simple sentence is a sentence that
only consists of one subject and one predicate.
Formula :

Subject + Predicate

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 Example :

 Budi goes to university (Budi pergi ke universitas)

 She left her pen on the table yesterday (Dia meninggalkan pulpennya di atas
meja semalam)
 We study English in the morning (Kami belajar Bahasa Inggris pada pagi hari)
 The dog dig a big hole (Anjing itu menggali sebuah lubang yang besar)
 I have a cute cat (Aku mempunyai kucing yang lucu)

2. Compound Sentence
Compound sentence in language means equivalent compound sentences. Compound
sentence is a sentence consisting of two or more subjects and predicates that are
connected with the Conjunction and, or, so, however, yet and but.
Formula

Subject + Predicate + Coordinator + Subject + Predicate

Example :

Subject Predicate Coordinator Subject Predicate

Budi Is thin But Andre Is fat

 I ask my friend to tell me about her secret, but he doesn’t want to do it (Aku
meminta temanku untuk menceritakan rahasianya, tetapi dia tidak mau
melakukannya)
 Budi bought a new car yesterday, and he will show it to us tomorrow (Budi
membeli mobil baru semalam, dan dia akan menunjukkannya pada kita besok)
 We can go to watching at theatre or we can get something to eat (Kita bisa pergi
ke bioskop untuk nonton atau kita bisa mencari sesuatu untuk dimakan dulu)
 She gave me a T-shirt as my birthday present, and I love it (Dia memberikanku
kaos sebagai hadiah ulang tahunku dan aku menyukainya)
 The teacher opens and locks the door (Guru membuka dan mengunci pintu)

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3. Complex Sentence
Language complex sentence means multilevel compound sentences. Complex
sentence is a sentence consisting of two or more subjects and predicates. However,
unlike the compound sentence, complex sentence must consist of the Main Clause and
the Sub-ordinate Clause.

Main clause or also called Dependent Clause is a clause that can stand alone or in the
sense that it has perfect meaning even though it does not have a sub-ordinate clause.
Whereas the sub-ordinate clause, also known as the Independent Clause, is a clause
that cannot stand alone or in the sense that the clause still has imperfect or hanging
meaning, because this clause requires playing a clause.

Complex sentences are generally formed by placing Subordinating Conjunctions or

referred to as subordinate conjunctions. Like as, as if, because, before, after, though,
eventhough, if, when, when, when, when, as soon as, as long as, until, since, where,
and wherever.
Formula I

Subordinating Subordinate clause Main clause

conjunction
When Anita went to the market Her mother get accident
Example :

 After he stole your money, he apologized to you (Setelah dia mencuri uangmu,
dia meminta maaf padamu)
 When Taylor came to my room, he called me (Saat Taylor masuk ke kamarku, dia
menelefonku)

Formula II

Main clause Subordinating Subordinate clause

conjunction
Budi was playing basketball When His father was looking for him

Example :

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  They were playing football when it’s midnight (Mereka bermain bola saat waktu
sudah tengah malam)
 The police catch the thief because he has stolen money in bank
 She always say to me that she loves me even though I always reject it

Note : Sentences that are bold are the main clause. Whereas, words that are italicized are the
conjunctive words (subordinating conjunction).

4. Compound-Complex Sentence

Compound-complex sentence means mixed compound sentences. Compound-complex

sentence is a sentence consisting of three or more subjects and predicates. Sentences
Compound-complex contains Coordinating Conjunction elements or what are called
conjunctions that are in the compound and complex sentence. Or it can easily be said that this
sentence has more than one playing clause and sub-ordinate clause.
Formula I

Subordinate Coordinating Subordinate

Main clause Main clause
clause conjunction clause

When he is when he is
She likes him but she hates him
cheerful grumpy

Formula II

Subordinate Coordinating
Main clause Main clause
clause cojunction

that smoking is I can not stop

I know but
bad smoking

Formula III

Subordinate Coordinating Subordinate

Main clause Main clause
clause conjunction clause

that this book is because I don’t

I know but I will not buy it
interesting have enough

12 | E N G L I S H
 money

Formula IV

Subordinate Coordinating Subordinate

Main clause Main clause
clause conjunction clause

Because she just she often read in she became the when she joined
however
had a few books library best student the final exam.

Compare the following four examples :

 The boy seldom attends the lecture (simple sentence)

 The boy seldom attends the lecture, but he has many books (compound sentence)
 The boy who seldom attends the lecture has many books (complex sentence)
 The boy who is sitting over there seldom attends the class, but he has many books
(compound-complex sentence)

5. Sentence Adverb
Adverb Sentence is an adverb (adverb) which describes the sentence as a whole. Which
includes sentence adverb, among others: fortunately, presumably, actually, definitely, luckily,
surely, evidently, and so forth.

Use for Sentence Adverb Example Sentence Adverb

Sentence adverb is usually used as a speaker Certainly, clearly, apparetly, frankly, ideally,
or writer opinion about what happened or honestly, irronically, thankfully, fortunately,
said. unfortunately, in my opinion

Adverb Sentence can also be used as a therefore, accordingly, furthermore,

liaison between the sentence it describes with however, nevertheless, on the other hand,
the previous sentence. This is also known as after all, in spite of that, on the other hand,
adverbial conjunction / conjunction adverb consequently

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 Example :

 Fortunetly, no one has hurt (Untungnya, tidak ada seorangpun yang terluka)
 Honestly, I don’t like her (Sejujurnya, aku tidak menyukainya)
 I practice speaking English every day. Therefore, I can speak English like a native
speaker (Aku berlatih percakapan bahasa Inggris setiap hari. Oleh sebab itu, aku
mampu berbicara bahasa Inggris seperti orang barat asli)
 The insults make me feel inferior. However, I won’t let it break my confidence
(Hinaan-hinaan itu membuatku merasa minder. Namun, aku tidak akan membiarkan
itu menghancurkan kepercayaan diriku).

2.2 INCREASE BANKING VOCABULARY

a. Understanding of Vocabulary
Vocabulary (English: vocabulary) is a set of words known by someone or another entity,
or is part of a particular language. A person's vocabulary is defined as the set of all words
that are understood by the person or all the words that are likely to be used by that person
to compile a new sentence. The wealth of a person's vocabulary is generally considered to
be an illustration of intelligence or the level of education. Therefore there are many
standard examinations, such as SAT, which provide questions that test vocabulary.
The addition of a person's vocabulary in general is considered an important part, both from
the learning process of a language or the development of one's ability in a language that
has been mastered. School students are often taught new words as part of certain subjects
and many adults consider vocabulary as an interesting and educational activity.
What is the definition of vocabulary? Well that's about if we want to know the definition
of vocabulary. We immediately begin the definition of vocabulary according to Penny
(1991: 60), he said, "Vocabulary can be defined, roughly, as the words we teach in the
foreign language." According to Penny, the "vocabulary" vocabulary is the words we teach
in foreign languages. "So, if a new language vocabulary is considered a vocabulary if the
vocabulary comes from a foreign language. Yes, that's what Penny thinks, you may agree
or not.
In contrast to Barnhart (2008: 697), he interpreted the vocabulary as follows, "... (1) stock
of words, class, people, profession, etc. (2) a collection or list of words, usually in
alphabetical order and defined. "

14 | E N G L I S H
 And here is the definition of vocabulary from the Merriam-webster online dictionary:

1. a list or collection of words or of words and phrases usually alphabetically arranged

and explained or defined : lexicon
2. a sum or stock of words employed by a language, group, individual, or work or in a
field of knowledge b : a list or collection of terms or codes available for use (as in an
indexing system)
3. a supply of expressive techniques or devices (as of an art form)

In your daily life you must have and cannot be separated whose name is dealing with saving
money at the Bank. And surely there are some banking terms that you did not understand
beforehand, we will try to recognize vocabulary related to the world of banks and banking,
examples of terms in the world of economics.
There are several terms that can be found by certain people who are related to accounting or
who work in a bank. And some of us often hear the term when looking at or reading news
related to the economy and banks. Here are some terms and examples of English vocabulary
in banks and banking that can be a dictionary for you at home:

No. Vocabulary Meaning

1 Appreciate Menghargai,menilai
2 Average Cost Biaya rata-rata
3 Annual Percentage Rate Tingkat persentase tahunan
4 Assets Aktiva
5 Account Receivable Piutang Dagang
6 Adjusted balance Saldo setelah penyesuaian
7 Average Cost Biaya rata-rata
8 Adjusted trial balance Neraca saldo penyesuaian
9 Actual cost Biaya sesungguhnya
10 Account saving Rekening tabungan
11 Budget Anngaran
12 Bond Obligasi
13 Balance sheet Neraca
14 Budget cycle Siklus anggaran

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15 Bank statement Rekening koran
16 Balance per bank Saldo menurut bank
17 Break Event Point Titik kembalinya modal
18 Balance amount Jumlah keseimbangan
19 Banker Bankir
20 Bankruptcy Bangkrut/Pailit
21 Beneficiary Penerima manfaat
22 Bill Tagihan
23 Banknote Uang kartal asing
24 Bailout Memberi jaminan/pinjaman
25 Buyback of shares Membeli kembali saham
Pajak yang belum dibaya pada saat jatuh
26 Back taxes
tempo
27 Budget Anggaran belanja
28 Cash Kontan , tunai
29 Consumer Pemakai, konsumen
30 Cost Harga
31 Credit Piutang, kredit
32 Currency Mata uanga
33 Cost Biaya
34 Current Asset Harta lancar
35 Cost of Goods Sold Harga pokok penjualan
36 Common Stock Saham biasa
37 Cash Uang tunai
38 Cashflow Arus kas
39 Cost of sales Biaya penjualan
40 Current liabilities Kewajiban lancar
41 Current ratio Rasio lancar
42 Currency rate risk Resiko nilai tukar mata uang
43 Capital Modal
44 Compound Interest Bunga majemuk

16 | E N G L I S H
45 Direct cost Biaya langsung
46 Dividend Dividen
47 Deposit Deposito
48 Deposit slip Bukti setoran
49 Debt Hutang
50 Debt Exposure Resiko utang
51 Discretionary Income Pendapatan tambahan
52 Divestment Divestasi
53 Demand Permintaan
54 Depreciation Depresiasi
55 Economy Ekonomi
56 Excise tax Pajak cukai
57 Extra ordinary loss Kerugian yang luar biasa
58 Earning after tax Pendapatan sesudah pajak
59 Exchange rate Nilai tukar kurs
60 Fiscal Year Tahun fiskal(pajak)
61 Fixed Cost Biaya tetap
62 Fiscal Policy Kebijakan fiskal
63 Financial instrument Instrumen keuangan
64 Fixed Term Contract Kontrak berjangka tetap
65 Free Market Pasar bebas
66 Free Trade Perdagangan bebas
67 Fixed Asset Aktiva tetap
68 Funds Dana
69 Finance Keuangan
70 Fiscal Yang berhubungan dengan keuangan
71 Gross domestic product Produk domestik bruto
72 Gross national product Produk nasional bruto
73 General Creditor Kreditur umum
74 Gross Profit Margin Marjin laba kotor
75 Grace Period Masa tenggang

17 | E N G L I S H
 76 Income Pendapatan / Penghasilan
77 Inflation Inflasi
78 Installment Loan Angsuran pinjaman
79 Insurance Asuransi
80 Indirect cost Biaya tidak langsung
81 Interest Bunga
82 Invoice Faktur
83 Interest Expense Biaya bunga
84 Installment Payable Hutang cicilan
85 Input tax Pajak masukan
86 Interest Receivable Piutang bunga
87 Inventory Persediaan
88 Inflation Inflasi
89 Invest Menginvestasikan, menanam (modal)
90 Loan Pinjaman
91 Labor Tenaga kerja
92 Loss Kerugian
93 Labor Cost Biaya tenaga kerja
94 Labor Budget Anggaran tenaga kerja
95 Liability Kewajiban
96 Letters of guarantee Surat jaminan
97 Liquidity ratio Rasio likuiditas
98 Loan Pinjaman
99 Long-term Investment Investasi jangka panjang
100 Ledger Buku besar

From the definition of the vocabulary above, it can be concluded that the vocabulary is a
collection of words or phrases that are usually arranged sequentially and translated (defined).

18 | E N G L I S H
b. English Vocabulary About Job of Banks
The bank is one of the most important things for everyone because it is a place for you to save
and also take your money. In all countries there must also be a bank that can be used by its
citizens, as well as in foreign countries that use English.

It is important for you to know the vocabulary associated with the bank in order to use it for
everyday life in an English-speaking country when it comes to the bank later. The following
are some of the vocabulary related to banks in English.
 ATM / Automated Teller Machine (Machine for taking cash from your bank account
savings)
 Bank Balance (Balance / Amount of money in your bank account)
 Bank Charges (Admin Fees / Fees paid by customers for bank services used)
 Bank Statement (Savings Book / Print report containing money coming out and
entering into the customer's account)
 Bounce (When a check cannot be accepted by a bank because of lack of money in its
account)
 Branch (bank branch
 Cash (cash)
 Cash A Check (cash check to be cash)
 Checkbook / Checkbook (Book checks with the name of the customer that has been
printed on the paper and can be given to the bank to withdraw money)
 Check / Check (Check / Mold form used to pay for something from a bank account)
 Credit (Money in your account / How to pay for goods or services at a later time,
usually plus interest)
 Credit Card (Credit card / card to pay for goods or services at a later time)
 Checking account / Current account (A bank account that money can be taken at any
time and usually with little or no interest)
 (Debit / Report of money taken from a bank account)
 Debt (Debt)
 Deposit / Pay in (Deposit / Enter money into a bank account)
 Direct Debit (Direct debit / spending money periodically and directly)
 Expense (Expenditures / When you use money)
 Insurance (Insurance)

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  Interest (Bank interest which becomes income / interest for crediting something)
 Loan (Loan / Amount of money usually borrowed from the bank and must be repaid)
 NSF / Non Sufficient Fund / Overdraft (Insufficient funds / Less money in the account)
 Payee (People paid)
 Paying-in Slip (A document that contains a report of the money you entered into your
bank account)
 Savings account / Deposit account (Bank account for savings in the long term and
usually provides interest)
 Standing account / Standing order (Ask the bank to pay a certain amount of money to
another account periodically)
 Statement (Report of all transactions that occur in a bank account
 Tax (Tax / money that must be paid to the government which is usually based on your
income)
 Traveler's Check (Traveler Check / A piece of paper that can be exchanged for the
currency of the country being visited)
 Withdrawal (Withdraw cash / Take money from a bank account)

You can see that there are many vocabulary related to the bank and also finance in general. Of
course it will be difficult if you have to memorize it one by one. However, you can learn it in
an easier way by making small cards that read the vocabulary along with their meanings so
you can remember them more easily.

It should be seen also that there are several vocabulary words that have one meaning such as
Savings account / Deposit account, Standing account / Standing order, Non Sufficient Fund /
Overdraft, Deposit / Pay In, and also Check / Check. The difference between the two
vocabulary is that one is the vocabulary used in the United Kingdom, and the other is used in
the United States.

For example Savings accounts are used in the United States while Deposit accounts are used
in the United Kingdom or United Kingdom. Similarly, the Standing account is used in the
United States and Standing orders are used in the United Kingdom or United Kingdom.

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 Such differences may be quite confusing, but you don't need to worry too much because the
meaning is the same. However, if you are in the United Kingdom or in the United States, try to
use vocabulary suitable for use in each of these countries. Because if not, feared there will be a
misunderstanding between you and your interlocutor, for example a bank employee.

That is he a number of vocabulary related or related to banks and finance. It turns out that
there is a lot that you need to know and learn to deepen your English. Hopefully it can help
you in learning English more deeply.

c. Banking Acounting Basis Equation

Basically bank obligations consist of obligations to external parties and obligations to internal
parties. Obligations to external parties are obligations to creditors or funders or depositors.
Whereas obligations to internal parties are obligations to the owners of capital. Thus the
equation that can be put forward is:
Assets = Debt + Capital

When a bank carries out activities, it will get income and expenses. The difference in income
and costs is the bank's profit. Bank profit is a component of bank capital. For that the equation
becomes:

Assets = Debt + Capital + Income - Costs or Assets + Costs = Debt + Capital + Income

With the similarity and description of ledger accounts, it can be concluded that:
1. Each addition of assets will be debited, and the reduction in assets will be credited
2. Each additional fee will be debited, and each reduction in fees will be credited
3. Every increase in debt will be credited and every debt reduction / repayment will be debited
4. Every capital increase will be credited and the decrease in capital will be debited
5. Any increase in bank income will be credited and any decrease in income will be debited

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d. Bank Financial Statements
1. Definition of financial statements
The company's financial statements, whether services engaged in banking or other companies,
in principle have similarities. Because the financial statements of a company at certain times
describe the company's profit and loss for a certain period.
Reports presented by a company in this case a banking institution for a certain period of time
include:
a. Provide information about bank finances regarding bank assets, bank liabilities and
bank capital for a certain period
b. Provide information regarding the profit and loss of a bank for a certain period
c. Providing information for parties interested in the financial statements presented by a
bank
d. Provide information about the performance of a bank From the objectives described
above, it can be said that financial statements are a form of report consisting of assets,
liabilities, bank capital, results of business reports and other changes.
These financial statements can be received by certain parties, if they fulfill the conditions
below:
 Relevant
The report presented must be in accordance with data that is related to the
transaction carried out.
 Clear and understandable
The financial statements presented must be clear and understandable to users of
financial statements.
 Can be tested for the truth
The financial statements presented by the data can be tested for truth and can be
accounted for.
 Neutral
The report presented must be neutral, meaning that it can be used by all parties.
 On time
The report presented must have a clear reporting time or reporting period
 Comparable
The financial statements presented can be compared with previous reports, as a
basis for keeping abreast of the results achieved.

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  Complete
The financial statements presented must be complete, in accordance with
applicable rules so that there is no mistake in receiving financial information.

2. Objectives of Bank Financial Reports

a. Providing information regarding financial position, performance and changes in
the bank's financial position that benefit a large number of users in economic
decision making.
b. Shows what management has done (stewardship) or management's
responsibility for the resources entrusted to him.
3. Qualitative Characteristics of Financial Statements
a. Can be understood
b. Relevant materiality
c. Reliability of honest presentation, neutrality, consideration, healthy,
complete
d. Can be compared
4. Types of bank financial statements
In presenting information about financial statements, the bank has separate
financial statements. This report is presented in accordance with the Financial
Accounting Standards (SAK) and Indonesian Banking Accounting Financial
Standards (SKAPI) as follows:
a. Balance
Bank financial statements that describe the condition of bank assets, liabilities or
bank loans and bank capital at the end of a certain period.
b. Profit and loss
This report describes the position of the results of a bank's business, in the form
of income received as well as expenses for a certain period.
c. Cash flow statement
Reports that show revenues and expenditures during a certain period which are
grouped into operating activities, investment activities, and funding activities.
d. Statement of changes in capital
Reports that show changes in bank equity that describe an increase or decrease
in net assets or bank assets over a certain period.
e. Notes to financial statements
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 This report relates to the items in the balance sheet, income statement and cash
flow statement which provide explanations both in quality and quantity,
including commitments and contingencies and other transactions.

5. How to present financial statements

a. Balance
In general, from a bank account consists of two types, namely the form of
skontro (horizontal) or commonly called T Account, where in this form the
position of the asset is next to the debit and the liability position consisting of
debt and capital is next to the credit.

Form of Skontro (consolidated balance sheet)

Pasiva Aktiva

Assets Liabilities Current Assets Current Liabilities

Cash xxx Checking account xxx

BI-Giro xxx xxx

Other Immediate Obligations
Interabank Asset xxx xxx
Savings
Securities xxx xxx
Deposit
Loan Given xxx xxx

Participation xxx Deposit Certification xxx

Fixed Assets xxx xxx

Loans received
Various Assets of xxx xxx
Other forms of liability
xxx
Equity

Profits detained xxx

Amount of assets xxx Number of liabilities xxx

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b. Income statement
A report containing a summary of income and costs from a company entity for a
certain period. There are 2 forms of income statement, single step system and
multiple step system.

 Single step system

In this model the income statement is presented in summary or not detailed
and does not distinguish between income and operating costs from non-
operations. This form is determined based on the amount of revenue minus
costs. Calculation of Profit and Loss
 Income
o Operating Income xxx
o Non-Operating Income xxx
 Costs
o general fee and administration xxx
o Sales Fees xxx
o Non-Operational Costs xxx
Profit before tax xxx
 Multiple step system
The income statement in this form distinguishes between operating income
and non-operating income, as well as for debasing costs to be operational costs
with non-operational costs.
 Profit and Loss Calculation :
o Operating Income xxx
o Non-Operating Income xxx
 Operating Net Income
o Operating Income xxx
o Non-Operating Income xxx
 Net Profit
o Net Income Before Tax xxx

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c. Cash flow statement
This report describes the cash activity, in the form of cash in or cash out or where
cash comes from and how to spend it in its activities the cash flow statement
consists of operations, investments and funding.
 Operational Activity is the main producer activity of the company's income and
other activities that are not investment and funding activities.
 Investment activities are the acquisition and disposal of long-term assets and
other investments that are not cash equivalents.
 Funding activities are activities that result in changes in the amount and
composition of bank loan capital
d. Statement of changes in capital
Capital change report, a report that describes changes in bank capital during the
reporting period.

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 CONCLUSION

A bank is a body whose main task is as an intermediary to channel credit supply and demand
at a specified time. Some banking experts like Prof. G. M. Verrin Stuart in his book Political
Bank said that a bank is a body that aims to satisfy personal needs, either by means of its
own means or with money obtained from other people, or by distributing currency exchange
instruments.
Basically bank obligations consist of obligations to external parties and obligations to
internal parties. Obligations to external parties are obligations to creditors or funders or
depositors. Whereas obligations to internal parties are obligations to the owners of capital.
Thus the equation that can be put forward is: assets = Debt + Capital.
The main objective of accounting is none other than the general purpose of financial
statements, namely providing information that is useful for decision making for the users. To
be able to convey this information must use tools or media in the form of financial
statements.

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