history of accounting

HISTORY OF ACCOUNTING

Once upon a time, Luca Pacioli wrote a math book. It was just a little survey and should have been treated like ordinary books of the time and read and then disappeared into historical archives and forgotten. A few brief chapters on practical mathematics made this one special.

The time was 1494. Columbus had discovered America just two years before. The author was a Franciscan monk.

The chapter on practical mathematics addressed mathematics in business. He said that the successful merchant needs three things: sufficient cash or credit, an accounting system that can tell him how he’s doing, and good bookkeeper to operate it. His accounting system consisted of journals and ledgers. It rested on the invention of double-entry bookkeeping. Debits were on the left side because that’s what “debit” meant, “the left”. The numbers on the right were named “credits”.

If everything was done right, then the bookkeeper could do a trial balance (“summa summarium”). Add up all the debits and then add up all the credits, he said. If everything had been done right, the totals should match. If not, “that would indicate a mistake in your Ledger, which mistake you will have to look for diligently with the industry and intelligence God gave you.” He wrote.

Double-entry bookkeeping was so simple and met the needs of business so well that it caught on immediately.

In 1850 14 accountants offered services to the public in New York City, 4 in Philadelphia, and 1 in Chicago. The British Isles was the superpower of world commerce. Many enterprises and individuals employed the services of public accountants. Citing the needs of courts to employ public accountants “to aid those Courts in their investigation of matters of accounting” select accountants were titled “Chartered Accountants.” The US equivalent title is “Certified Public Accountant”. These titles are used to this day.

The arrival of the income tax laws were another major event in accounting history. Attorneys naturally thought that since income tax returns were legal documents, they would have exclusive rights to prepare them. Accountants replied that since that the bulk of the work in preparing a return involved accounting calculations, they were more properly accounting work.

The substance of the tasks trumped legal argumentation. US law firms in the 1920’s were slow to incorporate income tax preparations into their business skills. Public accountants saw a new lucrative opportunity and jumped into tax work with both feet. By the time the lawyers challenged the accountants for practicing law without a license, income tax preparation had been so thoroughly identified with accountants that they lost the case.

The Great Depression rocked the integrity of the accounting profession. The British Steamship Company was just one of the large world giants that went bankrupt just after posting large profits. “How could profitable companies go bankrupt?” Investors asked. Court cases showed that the economic reality was that the companies weren’t profitable after all. The profits were the result of bookkeeping tricks. Moreover the reserve funds that were on the books were non-existent.

So far, these events could be chalked up as individuals' fraud (albeit widespread fraud) and handled through the ordinary course of justice. What made the events historic was when the accountants testified in court that the bookkeeping practices were “generally accepted accounting principles” and then proceeded to prove that they were. This was more serious than just individual malfeasance. If the basic rules of accounting gave false information, then something was wrong with the basic rules of accounting.

Worse, followed. Corporate accounting was anything goes. There were no rules, per se. There were just “generally accepted accounting principles”. They were generally accepted because most accountants did certain things. Since accountants were hired by and answered to corporate management, they served the needs of management, not the public. That meant that in practice, the primary function of accounting was to make management look good.

Things had to change. While the profession managed to escape the full New Deal government takeover, rules, standards and legal responsibility had to be shouldered. The American Institute of Certified Public Accountants (AICPA) created their own rule-making body, the Committee on Accounting Procedure. They accepted government licensure. Most importantly, auditing financial statements was limited to CPA’s and they were made personally liable for their audit reports. The new Securities and Exchange Commission (SEC) required audit reports for all publicly traded companies.

With these measures, accountants contributed to restoring public trust in the stock market and the economy during the depression years.

Time passed by. Criticism mounted that the AICPA’s rulemaking was not keeping pace with the needs of the expanding economy. Around 1960 the American Institute of Certified Public Accountants scrapped the Principles Committee and set up the Accounting Principles Board (APB) in 1959. Still the cry for more uniformity and consistency in accounting continued.

In 1973 the Financial Accounting Standards Board (FASB) replaced the APB. It brought two major changes over the previous rules-setting bodies. First it was independent of the AICPA. Second, previous procedural impediments to rule making were overhauled. In short, it was geared to crank out rules – lots of rules.

In the next several decades, it did. And for those accounting areas where it did not want to go, other bodies were set up. There was the Cost Accounting Standards Board and The Government Accounting Standards Board.

In addition to the statements from these Boards, the accountant had to contend with new rules from such sources as Statements of Position, and Accounting and Auditing Guides from the AICPA, and Technical Bulletins and Interpretations from FASB.

By the 1990’s the complaint was “standards overload”. Rule making continued apace.

Ronald Reagan set an historic precedent in 1982 by killing an accounting board (the Cost Accounting Standards Board). The idea that society has enough accounting rules in an area remains a unique event in the history of accounting.

The auditing standards mirrored the accounting standards. Small business was deeply impacted by new auditing requirements. More audit rules meant more audit work and hence more costs to businesses.

In the 1980’s the AICPA announced the Statements on Standards for Accounting and Review Services (SSARS). Henceforth, CPA’s provided three levels of accounting services: 1) Compilation, 2) Reviews and 3) Audits. Auditing: The Expectation Gap covers these. Responding to public pressure, they okayed plain paper “management only” statements in 1998.

Other countries had their own rule-making activities. As the gray areas in accounting came to be covered by rules the flexibility of accountants to accommodate the differing practices of different countries disappeared. What to do?

More rules, of course! The International Accounting Standards Commission promulgated the rules for international accounting. This was set up in Britain just before the turn of the century.

With the corporate scandals directly involving misleading accounting in the early years of the 2000’s, accounting has come back to the days of 1930’s. This time it did not escape direct government oversight.

And they are not living happily ever after.

general ledger

General Ledger

The general ledger is the core of your company’s financial records. These constitute the central “books” of your system, and every transaction flows through the general ledger. These records remain as a permanent track of the history of all financial transactions since day one of the life of your company.

Subledgers and the General Ledger
Your accounting system will have a number of subsidiary ledgers (called subledgers) for items such as cash, accounts receivable, and accounts payable. All the entries that are entered (called posted) to these subledgers will transact through the general ledger account. For example, when a credit sale posted in the account receivable subledger turns into cash due to a payment, the transaction will be posted to the general ledger and the two (cash and accounts receivable) subledgers as well.

There are times when items will go directly to the general ledger without any subledger posting. These are primarily capital financial transactions that have no operational subledgers. These may include items such as capital contributions, loan proceeds, loan repayments (principal), and proceeds from sale of assets. These items will be linked to your balance sheet but not to your profit and loss statement.

Setting up the General Ledger
There are two main issues to understand when setting up the general ledger. One is their linkage to your financial reports, and the other is the establishment of opening balances.

The two primary financial documents of any company are their balance sheet and the profit and loss statement, and both of these are drawn directly from the company’s general ledger. The order of how the numerical balances appear is determined by the chart of accounts , but all entries that are entered will appear. The general ledger accrues the balances that make up the line items on these reports, and the changes are reflected in the profit and loss statement as well.

The opening balances that are established on your general ledgers may not always be zero as you might assume. On the asset side, you will have all tangible assets (the value of all machinery, equipment, and inventory) that is available as well as any cash that has been invested as working capital. On the liability side, you will have any bank (or stockholder) loans that were used, as well as trade credit or lease payments that you may have secured in order to start the company. You will also increase your stockholder equity in the amount you have invested, but not loaned to, the business.

The General Ledger Creates an Audit Trail
Don’t let the word audit strike fear in your heart; I am not talking about a tax audit. Although, if you are called to respond to an outside audit for any reason, a well-maintained general ledger is essential.

But you will also want an internal trail of transaction so that you can trace any discrepancy (such as double billing or an unrecorded payment) through your own system. You must be able to find the origin of any transaction in order to verify its accuracy, and the general ledger is where you will do this.

Accountants

Accountants and auditors help to ensure that the Nation’s firms are run efficiently, its public records kept accurately, and its taxes paid properly and on time. They analyze and communicate financial information for various entities such as companies, individual clients, and government. Beyond carrying out the fundamental tasks of the occupation—preparing, analyzing, and verifying financial documents in order to provide information to clients—many accountants also offer budget analysis, financial and investment planning, information technology consulting, and limited legal services.

Specific job duties vary widely among the four major fields of accounting and auditing: public, management, government accounting, and internal auditing.

Public accountants perform a broad range of accounting, auditing, tax, and consulting activities for their clients, which may be corporations, governments, nonprofit organizations, or individuals. For example, some public accountants concentrate on tax matters, such as advising companies about the tax advantages and disadvantages of certain business decisions and preparing individual income tax returns. Others offer advice in areas such as compensation or employee health care benefits, the design of accounting and data-processing systems, and the selection of controls to safeguard assets. Still others audit clients’ financial statements and inform investors and authorities that the statements have been correctly prepared and reported. These accountants are also referred to as external auditors. Public accountants, many of whom are Certified Public Accountants (CPAs), generally have their own businesses or work for public accounting firms.

Some public accountants specialize in forensic accounting—investigating and interpreting white-collar crimes such as securities fraud and embezzlement, bankruptcies and contract disputes, and other complex and possibly criminal financial transactions, including money laundering by organized criminals. Forensic accountants combine their knowledge of accounting and finance with law and investigative techniques to determine whether an activity is illegal. Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials.

In response to recent accounting scandals, new Federal legislation restricts the nonauditing services that public accountants can provide to clients. If an accounting firm audits a client’s financial statements, that same firm cannot provide advice on human resources, technology, investment banking, or legal matters, although accountants may still advise on tax issues. Accountants may also advise other clients in these areas and may provide advice within their own firm.

Management accountants—also called cost, managerial, industrial, corporate, or private accountants—record and analyze the financial information of the companies for which they work. Among their other responsibilities are budgeting, performance evaluation, cost management, and asset management. Usually, management accountants are part of executive teams involved in strategic planning or the development of new products. They analyze and interpret the financial information that corporate executives need in order to make sound business decisions. They also prepare financial reports for other groups, including stockholders, creditors, regulatory agencies, and tax authorities. Within accounting departments, management accountants may work in various areas, including financial analysis, planning and budgeting, and cost accounting.

Government accountants and auditors work in the public sector, maintaining and examining the records of government agencies and auditing private businesses and individuals whose activities are subject to government regulations or taxation. Accountants employed by Federal, State, and local governments ensure that revenues are received and expenditures are made in accordance with laws and regulations. Those employed by the Federal Government may work as Internal Revenue Service agents or in financial management, financial institution examination, or budget analysis and administration.

Internal auditors verify the effectiveness of their organization’s internal controls and check for mismanagement, waste, or fraud. They examine and evaluate their firms’ financial and information systems, management procedures, and internal controls to ensure that records are accurate and controls are adequate. They also review company operations, evaluating their efficiency, effectiveness, and compliance with corporate policies and government regulations. Because computer systems commonly automate transactions and make information readily available, internal auditors may also help management evaluate the effectiveness of their controls based on real-time data, rather than personal observation. They may recommend and review controls for their organization’s computer systems, to ensure their reliability and integrity of the data.

Internal auditors may also have specialty titles, such as information technology auditors, environmental auditors, and compliance auditors.

Technology is rapidly changing the nature of the work of most accountants and auditors. With the aid of special software packages, accountants summarize transactions in the standard formats of financial records and organize data in special formats employed in financial analysis. These accounting packages greatly reduce the tedious work associated with data management and recordkeeping. Computers enable accountants and auditors to be more mobile and to use their clients’ computer systems to extract information from databases and the Internet. As a result, a growing number of accountants and auditors with extensive computer skills specialize in correcting problems with software or in developing software to meet unique data management and analytical needs. Accountants also are beginning to perform more technical duties, such as implementing, controlling, and auditing computer systems and networks and developing a business’s technology plans.

Accountants also act as personal advisors. They not only provide clients with accounting and tax help, but also help them develop personal budgets, manage assets and investments, plan for retirement, and recognize and reduce their exposure to risks. This role is in response to clients’ demands for a single trustworthy individual or firm to meet all of their financial needs. However, accountants are restricted from providing these services to clients whose financial statements they also prepare.

Work environment. Most accountants and auditors work in a typical office setting. Some may be able to do part of their work at home. Accountants and auditors employed by public accounting firms, government agencies, and organizations with multiple locations may travel frequently to perform audits at branches, clients’ places of business, or government facilities.

Most accountants and auditors usually work a standard 40-hour week, but many work longer hours, particularly if they are self-employed and have numerous clients. Tax specialists often work long hours during the tax season.

HISTORY

Nama ; Weni Sondari Wangi

NPM ; 21207156

Kelas ; 2EB03

Mata Kuliah ; Bahasa inggris Bisnis

Early history

The earliest accounting records were found amongst the ruins of ancient Babylon, Assyria and Sumeria, which date back more than 7,000 years. The people of that time relied on primitive accounting methods to record the growth of crops and herds. Because there is a natural season to farming and herding, it is easy to count and determine if a surplus had been gained after the crops had been harvested or the young animals weaned.

Map of the Middle East showing the Fertile Cresent circa. 3rd millennium BC.

During the period 8000–3700 BCE, the Fertile Crescent witnessed the spread of small settlements supported by agricultural surplus. Tokens, shaped into simple geometric forms such as cones or spheres, were used for stewardship purposes in relation to identifying and securing this surplus, and are examples of accounts that referred to lists of personal property. Some of them bore markings in the form of incised lines and impressed dots. Neolithic community leaders collected the surplus at regular intervals in the form of a share of the farmers’ flocks and harvests. In turn, the accumulated communal goods were redistributed to those who could not support themselves, but the greatest part was earmarked for the performance of religious rituals and festivals. In 7000 BCE, there were only some 10 token shapes because the system exclusively recorded agricultural goods, each representing one of the farm products levied at the time, such as grain, oil and domesticated animals.The number of token shapes increased to about 350 around 3500 BCE, when urban workshops started contributing to the redistribution economy. Some of the new tokens stood for raw materials such as wool and metal and others for finished products among which textiles, garments, jewelry, bread, beer and honey.

Complex accounting tokens made of clay, from Susa, Uruk period, cira 3500 BCE. Department of Oriental Antiquities, Louvre.

The true cognitive significance of the token system was to foster the manipulation of data. Compared to oral information passed on from one individual to the other, tokens were extra-somatic, that is outside the human mind. As a result, the Neolithic accountants were no longer the passive recipients of someone else’s knowledge, but they took an active part in encoding and decoding data. The token system substituted miniature counters for the real goods, which eliminated their bulk and weight and allowed dealing with them in abstraction by. As a result, heavy baskets of grains and animals difficult to control could be easily counted and recounted. The accountants could add, subtract, multiply and divide by manually moving and removing counters.

Globular token envelope with a cluster of accounting tokens. Clay, Susa, Uruk period (4000 to 3100 BCE). Department of Oriental Antiquities, Louvre.

Economic tablet with numeric signs. Proto-Elamite script in clay, Susa, Uruk period (3200 BC to 2700 BCE). Department of Oriental Antiquities, Louvre.

The Mesopotamian civilization emerged during the period 3700–2900 BCE amid the development of technological innovations such as the plough, sailing boats and copper metal working. Clay tablets with pictographic characters appeared in this period to record commercial transactions performed by the temples.Clay receptacles known as bullae, were used in Elamite city of Susa which contained tokens. These receptacles were spherical in shape and acted as envelopes, on which the seal of the individuals taking part in a transaction were engraved. The symbols of the tokens they contained were represented graphically on their surface, and the recipient of the goods could check whether they matched with the amount and characteristics expressed on the bulla once they had received and inspected them. The fact that the content of bulla was marked on its surface produced a simple way of checking without destroying the receptacle, which constituted in itself an exercise in writing that, despite being born spontaneously as a support for the existing system for controlling merchant goods, ultimately became the definitive practice for non-oral communication. Eventually, bullae were replaced by clay tablets, which used symbols to represent the tokens.

Such records preceded the earliest found examples of cuneiform writing in the form of abstract signs incised in clay tablets, which were written in Sumerian by 2900 BCE in Jemdet Nasr. Therefore “token envelop accounting” not only preceded the written word but constituted the major impetus in the creation of writing and abstract counting.

During the Sumerian period, token envelop accounting was replaced by flat clay tablets impressed by tokens that merely transferred symbols. Such documents were kept by scribes, who were carefully trained to acquire the necessary literary and arithmetic skills and were held responsible for documenting financial transactions.

Simple accounting is mentioned in the Christian Bible (New Testament) in the Book of Matthew, in the Parable of the Talents.The Islamic Qur'an also mentions simple accounting for trade and credit arrangements.

In the twelfth century AD, the Arab writer, Ibn Taymiyyah, mentioned in his book Hisba (literally, "verification" or "calculation") detailed accounting systems used by Muslims as early as in the mid-seventh century AD These accounting practices were influenced by the Roman and the Persian civilizations that Muslims interacted with. The most detailed example Ibn Taymiyyah provides of a complex governmental accounting system is the Divan of Umar, the second Caliph of Islam, in which all revenues and disbursements were recorded. The Divan of Umar has been described in detail by various Islamic historians and was used by Muslim rulers in the Middle East with modifications and enhancements until the fall of the Ottoman Empire.

The development of mathematics and accounting were intertwined during the Renaissance. Mathematics was in the midst of a period of significant development in the late 15th century. Hindu-Arabic numerals and algebra were introduced to Europe from Arab mathematics at the end of the 10th century by the Benedictine monk Gerbert of Aurillac, but it was only after Leonardo Pisano (also known as Fibonacci) put commercial arithmetic, Hindu-Arabic numerals, and the rules of algebra together in his Liber Abaci in 1202 that Hindu-Arabic numerals became widely used in Italy.

Accountancy

nama : weni sondari wangi

npm ; 21207156

kelas ;3EBo3

mata kuliah ; bahasa inggris bisnis

Accountancy or accounting is the art of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management.

Accounting is thousands of years old. The earliest accounting records were found in the Middle East which date back more than 7,000 years. The people of that time relied on primitive accounting methods to record the growth of crops and herds. Accounting evolved, improving over the years and advancing as business advanced.

Early accounts served mainly to assist the memory of the businessperson and the audience for the account was the proprietor or record keeper alone. Cruder forms of accounting were inadequate for the problems created by a business entity involving multiple investors, so double-entry bookkeeping first emerged in northern Italy in the 14th century, where trading ventures began to require more capital than a single individual was able to invest. The development of joint stock companies created wider audiences for accounts, as investors without firsthand knowledge of their operations relied on accounts to provide the requisite information. This development resulted in a split of accounting systems for internal (i.e. management accounting) and external (i.e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors.

Today, accounting is called "the language of business" because it is the vehicle for reporting financial information about a business entity to many different groups of people. Accounting that concentrates on reporting to people inside the business entity is called management accounting and is used to provide information to employees, managers, owner-managers and auditors. Management accounting is concerned primarily with providing a basis for making management or operating decisions. Accounting that provides information to people outside the business entity is called financial accounting and provides information to present and potential shareholders, creditors such as banks or vendors, financial analysts, economists, and government agencies. Because these users have different needs, the presentation of financial accounts is very structured and subject to many more rules than management accounting. The body of rules that governs financial accounting is called Generally Accepted Accounting Principles, or GAAP.

Accounting has also been defined by the AICPA as "The art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof."

langit bercerita hati yang kesepian

ku hemparkan diri
di kursi di sudut ruang yang kelam
memandang keluar jendela
meringis kesepian, langit tak berbintang

langit muram seperti hatiku
bertanya dimanakah bulan bersembunyi
memanggil angin, sejukkan bumi

aku lemah
aku ditinggal sang bintang
ia pergi entah kemana
terpaku aku mengembara penjuru dunia
melintasi alam fana
untuk satu cinta yang tertinggal
bagi bintangku

iakah itu?
iakah dibalik gesekan daun cemara di luar kamarku?
iakah itu?
iakah disana bersembunyi diantara belantara nan rimba?

tak ada jua

kukirim tetesan air mata, meresapi kepergian bintangku
maka langitpun menangis
memberi hujan di muka bumi yang gersang
tanpa cinta

kutatap langit berkabut
terisakku dalam hati
"Tuhan, kau ada di balik langit,
kuasaMu merengkuh semesta,
belaian kasihMu damaikan surga,
tidakkah dapat Kau menuntun
bintangku yang tersesat
di jalan kehidupan yang gelap itu?"

gemericik hujan, cinta, dan duka
menyatu
takkala mentari pagi
menelan harapan akan bintangku

cerita tentang hati yang kesepian

indahnya cinta pertama

Cinta...
Adakah manusia yang mengaku dirinya bukan seorang pecinta?
Bagai pujangga mereka menebarkan kata-kata indah
Namun...
Sesungguhnya cinta yang indah adalah cinta pertama
Tak lapuk sepanjang masa, indah terpatri di jiwa


Lunglai...
Tubuhnya terkulai lemah dengan sisa butiran keringat yang masih tampak berkilauan di dahinya. Perjuangan hidup mati yang menggadaikan jiwa baru saja usai. Semburat pucat di wajah pun perlahan lenyap. Namun ia tersenyum, lalu bibirnya melafadzkan hamdalah.

Tak lama, sosok mungil itu ada di dalam dekapan. Dipeluknya dengan segenap kehangatan kasih sayang, padahal dirinya sendiri masih tampak lelah. Terlihat matanya berbinar-binar senang seraya tak henti-hentinya menyapa buah hati tercinta. Tetes air bening pun mengalir dari sudut mata, air mata bahagia.

Bagai melepas kerinduan yang teramat dalam, pipi yang masih kemerah-merahan itu dicium dengan lembut dan kepalanya dibelai dengan manja. Yang dirindukan pun sedikit menggeliat.

SubhanaLlah, betapa indahnya ciptaan-Mu, ya Allah.

Mata kecilnya memang belum bisa melihat dengan sempurna, namun nalurinya berkata, dirinya berada di tangan seseorang yang sangat mencintainya.

Elusan lembut dan sapaan yang sering terdengar saat masih di dalam rahim, kini dapat dirasakan. Aura cinta pun memancar dari kedalaman hati seorang ibunda, menyelimuti sang buah hati yang baru saja menyapa dunia dengan lengkingan tangisannya.

Indah, bahkan teramat indah...
Cinta ibunda memang cinta yang paling indah. Cinta itu selalu ada di sisi mereka, dan tiada pernah ragu untuk dilimpahkannya. Mereka-lah yang tak pernah kenal lelah menjaga dan membesarkan kita semua. Bahkan ketika kita belum mengenal sepatah kata, ibunda jua yang mengajarkan tentang makna kasih sayang dan cinta.

Adakah cinta yang dapat menyaingi cinta seorang ibunda?

Betapa dengan kasihnya, masa kehamilan dilewati dengan keikhlasan dan kesabaran. Perasaan mual, pusing, ditambah dengan membawa beban di perutnya yang semakin hari semakin berat, hingga saat antara hidup dan mati ketika melahirkan, tak akan dapat tergantikan oleh cinta-cinta lain yang penuh kepalsuan.

Ibunda pun bagaikan pelabuhan cinta bagi anak-anaknya. Kerelaan mereka untuk sekedar disinggahi, lalu ditimbun dengan segala resah dan gundah, bahkan amarah, hanya dibalas dengan senyum kesabaran. Tak heran, seorang ibunda sanggup memelihara sedemikian banyak anak yang dilahirkannya, namun belum tentu satu anakpun bersedia menjaga dirinya hingga beliau tutup usia.

Aaah...
Rasanya kita semua pernah mengalami jatuh cinta. Dan cinta pertama itu selalu terhatur pada seseorang yang selalu berada di samping kita, tempat curahan suka dan duka. Ketika lapar, dengan tangannya ia menyuapkan makanan, diberikannya air susu dengan tulus saat kita haus, hingga diajarkannya berakhlak mulia bagaikan RasuluLlah SallaLlaahu Alayhi Wasallam, uswatun hasanah.

Ibunda memang bukan hanya madrasah pertama bagi anak-anaknya, tapi mereka-lah cinta pertama kita.

Dan apakah ada cinta yang paling indah daripada cinta pertama?

Depok, 12th November,2009

Mr.Yusuf
Human Resources Department
PT. Tunas Bangsa
Jl, Raya Merdeka no.27
Gedung Menara Jaya lt.2
Jakarta 12580


Dear sir,

I am writing in response to your advertisement for a marketing manager position with your established Company.

Since the global working has been an integral part of my work experience. I was thrilled to learn of your new developments.

I will ensure that the restaurant operates efficiently and profitably whilst maintaining the reputation and ethos.

I have enclosed my resume to provide more information on my strengths and career achievements. I hope that we will have the opportunity to discuss my qualifications further during a personal meeting.

Thank you for your consideration.

Yours Sincerely,


Weni Sondari Wangi

Enclosures :
-CURRICULUM VITAE
-FORMAL EDUCATION
-LANGUAGE
-COMPUTER APPLICATION


CURRICULUM VITAE

Name : Weni Sondari Wangi

Place/Date of birth : Bekasi/April, 05th 1989

Nationality : Indonesia

Gender : Female

Religion : Moslem

Marital status : Single

Temporary Address : Jalan Bekasi Timur No. 04 RT 08 RW 08
Kelurahan Cipinang Besar Utara Kecamatan Jati Negara Jakarta Timur 13410

Permanent Address : Jalan Slamet Riady Lorong Lebuk No. 1584 RT 17 RW 02 Kelurahan Lawang Kidul Kecamatan Ilir Timur 2 Boom Baru Palembang Sumatera Selatan 30115

Mobile : 081316351863

Email : wni_chiwen@yahoo.co.id

FORMAL EDUCATION

1. 2001-2002 SD.Sukamantri 01
2. 2004-2005 SMP AL-Maliyah
3. 2007-2008 SMAN 1 Sukatani
4. 2007-2011 University Gunadarma

LANGUAGE

1. English
2. Bahasa Sunda

COMPUTER APPLICATION

1. Operating System: Microsoft Windows 98, XP & GNU/Linux
2. Office Suite : OpenOffice.Org & Microsoft Office
3. Programming Language : PHP
4. Server : Apache

Yours Sincerely,


Weni Sondari Wangi