UTS BAHASA INGGRIS

NAMA : NI MADE UTAMI RAMSI DIVANI SINARTA

NIM/NO : 2302022929/02
KELAS : AKUNTANSI PAGI 1A

JAWABAN:
1. Match the word in column A with its meaning in
(1) Results (E) the things are caused by some previous
Phenomenon
(2) financial (F) providing money
(3) established (B) Set up
(4) known (A) recognized
(5) measurement (D) the act or process of assigning numbers
(6) reporting (C) giving presentation in words
2. Complete the text with correct word in column A Part I Accounting or accountancy is the
meansurement (5), processing, and communication of financial (2) information about economic
entities such as businesses and corporations. The modern field was established (3) by the Italian
mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of
business", measures the result (1) of an organization's economic activities and conveys this
information to a variety of known (4), including investors, creditors, management, and
regulators. Practitioners of accounting are users as accountants. The terms "accounting" and
"financial reporting (6) " are often used as synonyms
Read the text below carefully to answer the questions.
1. . What is the main idea of paragraph one?
Jawaban: The main idea of paragraph one is that the history of accounting is ancient and can
be traced back to various early civilizations.
2. Where is the evidence for early forms of bookkeeping found?
Jawaban: The evidence for early forms of bookkeeping is found in ancient Mesopotamia,
ancient Iran.
3. Who was the first work on a double-entry bookkeeping system published?
Jawaban: The first work on a double-entry bookkeeping system was published in Italy by
Luca Pacioli.
4. When did accounting began to transition into an organized profession in England and
Wales?
Jawaban: Accounting began to transition into an organized profession in England and Wales
in 1880 when local professional bodies merged to form the Institute of Chartered Accountants
in England and Wales.
5. How did the writer explain the verb “to account”?
Jawaban: The writer explained the verb "to account" by tracing its origins, stating that in
Middle English, it had the form "accounten," which was derived from the Old French word
"aconter." This word, in turn, was related to the Vulgar Latin word "computare," meaning "to
reckon." The base of "computare" is "putare," which had various meanings, including "to
prune, to purify, to correct an account, hence, to count or calculate, as well as to think."
6. What happened in Great Britain by the mid-1800s?
Jawaban: By the mid-1800s, both the words "accounting" and "accountancy" were in use in
Great Britain, and they were derived from the words "accompting" and "accountantship" that
were used in the 18th century