Data Indeks Harga Konsumen

Perhitungan Indeks Harga Konsumen

Pada prinsipnya, perhitungan Indeks Harga Konsumen sama dengan Angka Indeks yaitu dengan melibatkan pelbagai bahan kebutuhan yang dikonsumsi/digunakan masyarakat. Perubahan IHK dari tahun ke tahun memperlihatkan Daya Beli (Purchase Power) per satuan unit mata uang. Perubahan IHK berbanding berbalik dengan Daya Beli per unit mata uang.

Jika IHK tahun i meningkat dibanding tahun dasarnya, maka Daya Beli per unit mata uang menurun ditahun tersebut. Dan sebaliknya, apabila IHK tahun i menurun dibanding tahun dasarnya, maka Daya Beli per unit mata uang meningkat.

Contohnya :

IHK Tahun 2006 (dengan tahun dasar 2003) adalah sebesar 125%

maka,

Daya Beli = 100/125 = 0,8

Artinya :

Daya Beli Rp 1 pada tahun 2006 berdasarkan IHK tersebut adalah 0,8

Jika seseorang memiliki uang sebesar Rp 2.000.000, maka Daya Beli dari uangnya adalah...

Rp 2.000.000 x 0,8 = Rp 1.600.000

(Sumber : thomasyg.staff.gunadarma.ac.id/Downloads/files/23986/08Angka+Indeks.pdf)

Berikut ini Data Indeks Harga Konsumen Menurut Kelompok Pengeluaran Per Propinsi (Umum) Pada Tahun 2015 yang digunakan untuk mengukur Daya Beli (Umum) Per Propinsi Pada Tahun 2015 :

1.      Propinsi Bali

https://bali.bps.go.id/webbeta/website/brs_ind/brsInd-20160601124301.pdf

1.      Provinsi Kalimantan Barat

https://kalbar.bps.go.id/website/brs_ind/brsInd-20150303104142.pdf

1.      Kalimantan Selatan

https://kalsel.bps.go.id/linkTableDinamis/view/id/971

https://kalsel.bps.go.id/website/pdf_publikasi/Indeks-Harga-Konsumen-Kota-Banjarmasin-2015.pdf

1.      Provinsi Maluku

https://maluku.bps.go.id/Brs/view/id/4

https://maluku.bps.go.id/backend/pdf_publikasi/Indeks-Harga-Konsumen-Kota-Ambon-dan-Kota-Tual-2015--.pdf

1.      Provinsi Sulawesi Selatan

https://sulsel.bps.go.id/website/brs_ind/brsInd-20150910065533.pdf

1.      Provinsi Sulawesi Utara

Sumber: Berita Resmi Statistika BPS Provinsi Sulawesi Utara 2015

Deskripsi Profesi Akuntansi

Tugas 1 softskill Etika Profesi Akuntansi

Deskripsi Profesi Akuntansi

Akuntansi adalah seni dalam mengukur, berkomunikasi dan menginterpretasikan aktivitas keuangan. Secara luas, akuntansi juga dikenal sebagai "bahasa bisnis". Akuntansi bertujuan untuk menyiapkan suatu laporan keuangan yang akurat agar dapat dimanfaatkan oleh para manajer, pengambil kebijakan, dan pihak berkepentingan lainnya, seperti pemegang saham, kreditur, atau pemilik.

Menurut American Accounting Association (AAA), akuntansi adalah proses identifikasi, pengukuran dan pelaporan informasi ekonomi untuk memungkinkan adanya penilaian dan keputusan yang jelas serta tegas bagi pengguna informasi tersebut. Dalam pengertian ini, akuntansi berfungsi sebagai alat analisa data atau transaksi keuangan yang berguna untuk proses pengambilan keputusan bagi penggunanya.

Profesi Akuntansi adalah pekerjaan yang menggunakan keahlian di bidang akuntansi. Termasuk bidang pekerjaan akuntansi public, intern, keuangan / dagang, akuntansi pemerintah & akuntansi pendidikan. Praktisi akuntansi dikenal sebagai akuntan.

Adapun ciri profesi menurut Harahap (1991) adalah sebagai berikut:

1. Memiliki bidang ilmu yang ditekuninya yaitu yang merupakan pedoman dalam melaksanakan keprofesiannya.

2. Memiliki kode etik sebagai pedoman yang mengatur tingkah laku anggotanya dalam profesi itu.

3. Berhimpun dalam suatu organisasi resmi yang diakui oleh masyarakat/pemerintah.

4. Keahliannya dibutuhkan oleh masyarakat.

5. Bekerja bukan dengan motif komersil tetapi didasarkan kepada fungsinya sebagai kepercayaan masyarakat.

Persyaratan ini semua harus dimiliki oleh profesi Akuntan sehingga berhak disebut sebagai salah satu profesi. Akuntan bersertifikat resmi memiliki gelar tertentu yang berbeda di tiap negara. Contohnya adalah Chartered Accountant (FCA, CA or ACA), Chartered Certified Accountant (ACCA atau FCCA), Management Accountant (ACMA, FCMA atau AICWA), Certified Public Accountant (CPA), dan Certified General Accountant (CGA). Di Indonesia, akuntan publik yang bersertifikat disebut CPA Indonesia (sebelumnya: BAP atau Bersertifikat Akuntan Publik).

Secara garis besar Akuntan dapat digolongkan sebagai berikut:

1. Akuntan Publik (Public Accountants)

Akuntan publik atau juga dikenal dengan akuntan eksternal adalah akuntan independen yang memberikan jasa-jasanya atas dasar pembayaran tertentu. Mereka bekerja bebas dan umumnya mendirikan suatu kantor akuntan. Yang termasuk dalam kategori akuntan publik adalah akuntan yang bekerja pada kantor akuntan publik (KAP) dan dalam prakteknya sebagai seorang akuntan publik dan mendirikan kantor akuntan, seseorang harus memperoleh izin dari Departemen Keuangan. Seorang akuntan publik dapat melakukan pemeriksaan (audit), misalnya terhadap jasa perpajakan, jasa konsultasi manajemen, dan jasa penyusunan sistem manajemen. 

2. Akuntan Intern (Internal Accountant)

Akuntan intern adalah akuntan yang bekerja dalam suatu perusahaan atau organisasi. Akuntan intern ini disebut juga akuntan perusahaan atau akuntan manajemen. Jabatan tersebut yang dapat diduduki mulai dari Staf biasa sampai dengan Kepala Bagian Akuntansi atau Direktur Keuangan.

3. Akuntan Pemerintah (Government Accountants)

Akuntan pemerintah adalah akuntan yang bekerja pada lembaga-lembaga pemerintah, misalnya di kantor Badan Pengawas Keuangan dan Pembangunan (BPKP), Badan Pengawas Keuangan (BPK).

4. Akuntan Pendidik

Akuntan pendidik adalah akuntan yang bertugas dalam pendidikan akuntansi, melakukan penelitian dan pengembangan akuntansi, mengajar, dan menyusun kurikulum pendidikan akuntansi di perguruan tinggi.

Tugas Umum Masing-Masing Akuntan

1.      Akuntan Publik

Melakukan pemeriksaan / audit, memberikan jasa perpajakan dan memberikan jasa konsultasi manajemen.

2.      Akuntan Intern

Menyusun sistem akuntansi, menyusun laporan keungan yang ditujukan atau disiapkan untuk menghadapi audit eksterna, menyusun anggaran, menangani masalah perpajakan, melakukan audit internal perusahaan.

3.      Akuntan Pemerintah

Akuntan ini bekerja pada lembaga-lembaga pemerintah seperti BUMN / BUMD, Inspektorat jendral, dsb. Mereka mengikuti aturan kerja yang diterapkan di masing masing departemen.

4.      Akuntan Pendidik

Betugas dalam pendidikan akuntansi, mengajar, menyusun kurikulum pendidikan akuntansi & melakukan penelitian ilmiah di bidang akuntansi.

Keahlian yang Dimiliki Akuntan

1.      Teori akuntansi

2.      Akuntansi biaya

3.      Pengauditan

4.      Sistem akuntansi

5.      Perpajakan

6.      Sistem informasi manajemen

7.      Akuntansi keuangan

8.      Ekonomi perusahaan

Etika Profesi Akuntansi

Etika Profesi Akuntansi adalah Merupakan suatu ilmu yang membahas perilaku perbuatan baik dan buruk manusia sejauh yang dapat dipahami oleh pikiran manusia terhadap pekerjaan yang membutuhkan pelatihan dan penguasaan terhadap suatu pengetahuan khusus sebagai Akuntan.

Kode etik akuntan merupakan norma dan perilaku yang mengatur hubungan antara auditor dengan para klien, antara auditor dengan sejawatnya dan antara profesi dengan masyarakat. Kode etik akuntan Indonesia dimaksudkan sebagai panduan dan aturan bagi seluruh anggota, baik yang berpraktek sebagai auditor, bekerja di lingkungan usaha, pada instansi pemerintah, maupun di lingkungan dunia pendidikan. Etika profesional bagi praktek auditor di Indonesia dikeluarkan oleh Ikatan Akuntansi Indonesia (Sihwajoni dan Gudono, 2000).

Etika Profesional mengatur perilaku akuntan yang menjalankan praktik akuntan publik di Indonesia. Pada tahun 1998, Ikatan Akuntansi Indonesia (IAI) merumuskan etika profesional baru yang diberi nama Kode Etik Ikatan Akuntansi Indonesia. Dalam kongresnya tahun 1973, IAI untuk pertama kalinya menetapkan Kode Etik bagi profesi Akuntan di Indonesia. Pembahasan mengenai kode etik IAI ditetapkan dalam Kongres VIII tahun 1998. 

a) Tanggung Jawab Profesi
Dalam melaksanakan tanggung-jawabnya sebagai profesional setiap anggota harus senantiasa menggunakan pertimbangan moral dan profesional dalam semua kegiatan yang dilakukannya.

b) Kepentingan Publik

Setiap anggota berkewajiban untuk senantiasa bertindak dalam kerangka pelayanan kepada publik, menghormati kepercayaan publik, dan menunjukkan komitmen atas profesionalisme.

c) Integritas

Untuk memelihara dan meningkatkan kepercayaan publik, setiap anggota harus memenuhi tanggung jawab profesionalnya dengan integritas setinggi mungkin.

d) Obyektivitas

Setiap anggota harus menjaga obyektivitasnya dan bebas dari benturan kepentingan dalam pemenuhan kewajiban profesionalnya.

e) Kompetensi dan Kehati-hatian Profesional

Setiap anggota harus melaksanakan jasa profesionalnya dengan kehati-hatian, kompetensi dan ketekunan. Serta mempunyai kewajiban untuk mempertahankan pengetahuan dan keterampilan profesional pada tingkat yang diperlukan untuk memastikan bahwa klien atau pemberi kerja memperoleh manfaat. 

f) Kerahasiaan

Setiap anggota harus, menghormati kerahasiaan informasi yang diperoleh selama melakukan jasa profesional dan tidak boleh memakai atau mengungkapkan informasi tersebut tanpa persetujuan. Kecuali bila ada hak atau kewajiban profesional atau hukum untuk mengungkapkannya.

g) Perilaku Profesional

Setiap anggota harus berperilaku yang konsisten dengan reputasi profesi yang baik dan menjauhi tindakan yang dapat mendiskreditkan profesi.

h) Standar Teknis

Setiap anggota harus melaksanakan jasa profesionalnya sesuai dengan standar teknis dan standar proesional yang relevan.

Sesuai dengan keahliannya dan dengan berhati-hati, anggota mempunyai kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.

Kewajiban untuk melaksanakan penugasan dari penerima jasa selama penugasan tersebut sejalan dengan prinsip integritas dan obyektivitas.

Sumber :

https://www.riobermano.com/pengertian-macam-macam-profesi-akuntansi/

https://id.wikipedia.org/wiki/Akuntansi

http://dosenakuntansi.com/pengertian-akuntansi

http://jimmy-januar.blogspot.co.id/2010/11/profesi-akuntansi.html

https://kinantiarin.wordpress.com/etika-profesi-akuntan/

http://akuntansiraf.com/etika-profesi-akuntan/

TUGAS 4 bulan ke 2 softskill B.inggris2

TUGAS 4 bulan ke 2



PART A

1. What is accounting?

Accounting is the process of recording, classifying, analyzing, summarizing, reporting and interpreting the financial information of an organization for use in decision making.

2. Who prepares financial statement?

Accountant

3. Is accounting the language of business?

Yes, it is

4. What does a balance sheet contain?

It contains about financial position of a company of a particular date.

5. Who uses accounting data?

Accounting data are used by managers, stockholders, bankers, potential investors, and government.

6. What are the differences between bookkeeper and an accountant?

Accountants are decisions makers while bookkeepers are trained in mostly mechanical task.

7. Do bookkeepers and accountants have the same function?

No, they don’t

8. How many financial statements are prepared by accountants?

There are three financial statements.

9. Is accounting the same as bookkeeping?

No. It’s not.

10. Are accountants responsible for the systematic recording of a company’s financial transactions?

No, they aren’t




PART B

1. Julia are absent from class today.

2. We are both students.

3. The weather today is good.

4. The sky is clear.

5. Henry and John are brothers.

6. The children are happy.

7. She and I are cousins.

8. Mina is a business woman.

9. The police on the corner are busy with the traffic.

10. The workers are very busy.




PART C

1. She reads the newspaper every day.

2. We come to school by bus.

3. Hellen works very hard.

4. The dog chases the cat all around the house.

5. Gene generally sits at this desk.

6. Pat goes there twice a week.

7. Herbert does the work of two people.

8. George always tries to do the same thing.

9. The teacher wishes to speak to you.

10. Mr. Walker teaches english and mathematics.

11. We watch television every night.

12. The sun rises in the east and sets in the west.

13. The father watches the children in the park.

14. She kisses her daughter before she leaves home.

15. I often catch cold.

16. Helen also catches cold very often.

17. She does all the work.

18. Mary carries the books in a briefcase everyday.

19. He likes studying accounting.

20. The man has two new cars.




PART D

She starts work at 09.30 and leaves at 17.30. she has an hour for lunch. She types for about one and a half hours every morning and about an hour in the afternoon.

She does the filing about half an hour a day and spends the same amount of time talking shorthand. Making tea or coffee takes about a quarter of an hour and she does it twice a day. She spends about an hour and a half on the phone. The rest of time she spends doing other things such as talking to people, opening the mail, reading newspaper etc.

PART E

James smith is my name. I work in the main office of a big company. Twenty people work in that office everyday. Mr. Steward is my boss. He works very hard. Almost everyone works hard. Of course a few people aren’t work hard.

Mr. Steward has a private office. He also has a secretary. Miss Green is his secretary. She helps Mr. Steward. She doesn’t help me. I do not have a private office, But I have my own secretary. My secretary is Mary Brown.

Mr. Steward meets all of the important visitors. I do not meet visitors. Miss Green does not meet visitors either, Mr. Steward talks to visitors. I occasionally talk 10 visitors too. But I do not usually talk to visitors.

Mr Steward writes many letters every day. He sends many letters to customers I send letters to other compantes. But I do not send letters to customers.

I often study statistics. T Then I write reports for Mr Steward. He studies the reports carefully. I get the statistics from my assistants. I have two assistants. Susan and Sandra. They help me very much. They do not write letters. They collect information from other people. Then they give the information to my secretary. She collects information from other people too. Then she gives the information to me.

My secretary do not write reports But she writes my letters for me. She also opens my mail. She reads the mail carefully. She gives me the important letters.
She do not give me the other letters. My secretary answers the other letters.





PART F

1. Do the students study hard every day?

2. Does Mr Brown go to his office every day?

3. Do you want cream and sugar in your coffee?

4. Do the children go to bed very early?

5. Does that girl come from Dominica?

6. Do you know that German student?

7. Does Miss Green prefer coffee or tea?

8. Do your English lessons seem very difficult?

9. Do you have a good english dictionary?

10. Does Mr Howard teach English or Science?

11. Do the Jhonsons watch television every night?

12. Do Jhonson and Brett work in the same office?

13. Does Henny write reports for her boss every day?

14. Do those two women understand that lesson?

15. Does an accountant prepare financial statement every month?

PART G

1. Jim goes everywhere by bike. He hasn’t got a car.

2. Ann was listening to music when i arrived.

3. We went to a very nice restaurant last weekend.

4. I clean my teeth with a toothpaste.

5. I use a toothbrush to clean my teeth.

6. Can you tell me if there’s a bank near here?

7. My brother works for an insurance company in london.

8. I don’t like violence.

9. We need petrol. I hope we come to a petrol station soon.

10. Liz doesn’t usually wear jewelry but yesterday she was wearing a necklace.

PART H

1. I’ve seen some good films recently.

2. What’s wrong with you? Have you got a headache?

3. I know a lot of people. Most of them are students.

4. When I was a child, I used to be very shy.

5. Would you like to be an actor?

6. Do you collect stamps?

7. What a beautiful garden!

8. A little birds, for example penguin, cannot fly.

9. I’ve been walking for three hours. I’ve got sore feet.

10. I don’t feel very well this morning. I’ve got a sore throat.

11. Those are nice shoes. Where did you get them?

12. I’m going shopping. I want to buy new shoes.

13. You need a visa to visit some countries.

14. Jane is a teacher. Her parents were teachers too.

15. Do you enjoy going to concerts?

16. When we got to the city centre a little shops were still open.

17. I don’t believe him. He is a liar. He’s always telling lies.

18. He is a famous accountant in this city.

19. Bring me paint and a good brush.

20. Can you lend me  some money?

Tugas ke 3 B.inggris 2

TUGAS KE -3 B.INGGRIS 2

A. Answer the following questions

1. Accounting provides a financial picture a business firm
2. Used by management, stockholders, creditors, independent analysts, banks and government
3. The incomes statement and balance sheet are the two types of records that most business
4. By reading these statement, Once can identify how money was received and spent by a company. And by analyzing these records, one can determine whether or not the activities of the company have been good for it.
5. Ratio analysis is one of the main tools used to analyze accounting records. The main example of this is the Return on Investment Ration, which is the most widely used single measure of a firm’s operating efficiency. A second set of rations helps a company evaluate its current financial position. A third set of rations deans with the overall financial structure of the company, primarily analyzing the values of the ownership of the firm

B. Choose the correct word available to complete the following sentences

1. Accounting is needed to record (V) all business transactions
2. He keep very neat report (N)
3. Our firm’s current profit (N) are very high
4. They profit(V) from their association with that company
5. Our Record of accountant receivable show that $5.000 is owed to us
6. The activity is Recorded on income statements and balance sheets
7. Secretary had finished typing the Report before the manager arrived at the office
8. How much does the company make Profit this year?

C. Complete the following words

1. This is the name for buildings machinery, money in the bank and money owned by customers. (Assets).
2. The loss of value of the things in number one. (1) (Depreciation),
3. Money which is borrowed. (Loan).
4. The extra money a company or person pays for borrowing money. (Interest).
5. The total sum of money which is supplied by the owners of a company to set it up. (Capital)
6. Cash or goods which the owner takes from the company for his own private use (Drawings)
7. These are bought by people wishing to invest in the company (Shares)
8. The extra amount which is paid for a company above the value of its assets (Goodwill)
9. The purchase of another company (Acquisition)
10. An official examination of the accounts (Audit)
11. A financial plan for the future (Budget)
12. A statement of the financial position the company (Balance sheet)
13. The official books for keeping accounts (Ledgers)
14. A reduction in the price which is offered to customers (Discount)
15. This company has supplied goods but has not received any money for them yet (Creditor)
16. Goods which has the company has available to sell (Stock)
17. Customers who have received goods but not paid for them yet (Debitors)
18. This is the name of the difference between the credit and debit side of a account (Balance)
19. Companies make this when they sell their goods for more than it costs (Profit)
20. Companies make this when they sell their goods for less than it costs (Loss)

TUGAS 2 - BAHASA INGGRIS BISNIS2 (BULAN PERTAMA)

Lesson 2

Now, Often, Always

Part A. Answer these questions in not more than 50 words.                  

The writer always get up late on Sundays. He got up very late last Sunday. Aunt Lucy is his aunty telephoned him said that she arrived by train and coming to see him. He said he still having breakfast made his aunt very suprised because it was one o’clock. (49 words)

ExercisesPart B. Write out these paragraph. Give the right form of the words in brackets:

I am looking out of my window. I can see some children in the street. The children are playing football. They always plays football in the street. They always plays football in the street. Now a little boy is kicking the ball. Another boy is running after him but he cannot catch him.

Part C. Write these sentences again. Put the words in brackets in the right place

1.      She rarely answers my letters.

2.      We never work after six o’clock.

3.      The shops always close on Saturday afternoons.

4.      Do you always go to work by car ?

5.      Our teacher frequently collects our copybooks ?

6.      Sometimes we spend our holidays abroad.

7.      I often buy gramophone records.

8.      Do you ever buy gramophone records.

Lesson 3

What happened ? (Past Tense)

What happened?

Read this short conversation. Pay close attention to the verbs in italics. Each of these verbs tells us what happened.

POLICEMAN           : Did you see the accident, sir?

MAN                        : Yes, I did. The driver of that car hit that post over there.

POLICEMAN           : What happened?

MAN                    : A dog ran across the road and the driver tried to avoid it. The car suddenly came towards me. It climbed on to the pavement and crashed into that post.

POLICEMAN           : What did you do?

MAN                        : I ran across the street after the dog.

POLICEMAN           : Why did you do that? Were you afraid of the car?

MAN                      : I wasn’t afraid of the car. I was afraid of the driver. The driver got out of the car andbegan shouting at me. He was very angry with me. You see, it was my dog.

ExercisesPart D. Give the correct form of all the verbs in brackets. Each verb must tell us what happened : (the Answer..)

Last summer, I went to Italy. I visited museums and sat in public gardens. A friendly waiter taught me a few words of Italian. Then he lent me a book. I read a few lines, but I didn’t understand a word. Every day I thought about postcards. My holiday passed quickly, but I didn’t send any cards to my friends. On the last day, I made a big decision. I got up early and bought thirty-seven cards. I spent the whole day in my room, but I didn’t a single day!

Lesson 4

Simple Future Tense

ExercisesPart E. Give the correct form of the verbs in brackets. Change the verbs in bracket so that they tell uswhat will happen.

The answer:

     Our neighbour, Captain Charles Alison, shall sail from Potsmouth tomorrow. We will meet him at the harbour early in the morning. He will be in his small boat, Topsail. Topsail is a famous little boat. It has sailed across the Atlantic many times. Captain Alison will set out at eight o’clock, so we shall have plenty of time. We’ll see his boat and then we shall say goodbye to him. He will be away for two months. We are very proud of him. He will take part in an important race across the Atlantic.

Part F. In the paragraph below, the verbs in italics tell us what happened. Write the passage again. Change the verbs in italics so that they tell us what will happen.

I went to the theatre with my friend Reg. Reg and I saw the first performance of a play called ‘The End of the Road’. After the play, the producer gave a short speech. He spoke to the audience about the play. The play was very successful and I think a great many people enjoyed it very much.

The answer :

     I will go to the theatre with my friend Reg. Reg and I shall see the first performance of a play called ‘The End of the Road’. Before the play, the producer will give a short speech. He will speak  to the audience about the play. The play will be very successful and I think a great many people will enjoy it very much.

Part G. Put in shall or will :

1.      The plane . . . arrive in two hours’ time.

2.      I . . . wait here until he comes.

3.      When . . . we see you again ?

4.      I . . . send you a telegram fro Nassau.

5.      My secretary . . . write to you shortly.

The answer :

1.      The plane will arrive in two hours’ time.

2.      I will wait here until he comes.

3.      When shall we see you again ?

4.      I shall send you a telegram fro Nassau.

5.      My secretary will write to you shortly.

Softskill B.inggris-2 tugas 1

Tugas 1

Part A.    Answer these question in not more than 55 words.

The writer go to the theatre Last week. He didn’t enjoy the play. A young man and a young woman were sitting behind him. They were talking loudly. He couldn’t hear the actors. He turned round, “I can hear awod!”. The young man said, ‘This is a private conversation!’ (48 words).

Part B.     Put the words of each statement in the correct column in the way shown in the table.

6	1	2	3	4	5	6
When?	Who? Which? What?	Action	Who? Which? What?	How?	Where?	When?
Last week	I	Went			To the theatre
	I	Had	A very good seat.
	The play	Was	Very interesting
	I	Did not enjoy	It
	A young man and a young woman	Were Sitting			Behind me
	They	Were talking		Loudly
	I	Got	Very angry
	I	Could not hear	The actors
	I	Turned around
	I	Looked at	The mand and the woman	angrily
	They	Did not pay	Any attention
In the end	I	Could not hear	It
	I	Turned round		Again
	I	“Can not hear awod!”	I said	angrily
	It’s	None of yout business	The young mand said	rudely
	This	Is	A Private conversation!

  

Part C.

1.      I (who) enjoyed (action) the film (what) yesterday (when).

2.      I listened the news carefully.

3.      The man played the piano well.

4.      The children played games quietly in their room yesterday.

5.      He opened the door quietly.

6.      He left Immediately.

7.      He planted a tree in the corner of the garden.

8.      He read the letter quickly in his office before lunch.

9.      I borrowed a book from the library this morning.     

10.  The cook spoilt the soup.

11.  We stays at home on Sundays.

12.  There are a lot of people at the bus-stop.

13.  The little boy ate an apple greedly in the kitchen this morning.

14.  She draws beautifully.

15.  I like music very much.

16.  They built a new school in our village last year.

17.  The match ended at four o’clock.

18.  She received a letter from her brother last week.