Toefl Grammar materials and strategy

Grammar and Style Review

Now that you have a better idea of what to expect on the structure section of the TOEFL exam, it’s time to review some basic English grammar patterns and rules. This review and the practice exercises throughout the chapter will help you write more clearly and correctly and better prepare for the exam.

The Basic Unit of Writing: Sentences and Sentence Structure

When we write, we express our ideas in sentences. But what is a sentence, anyway?

SUBJECTS, PREDICATES, AND OBJECTS

A sentence is the basic unit of thought in the English language. It is composed of two essential parts—a subject and a predicate—and it must express a complete thought. The subject of a sentence tells us who or what the sentence is about. The predicate tells us something about the subject. Thus, in the following sentence:

The snow is falling.

The word snow is the subject. It tells us what the sentence is about—who or what performed the action of the sentence. The verb phrase is falling is the predicate. It tells us the action performed by (or information about) the subject.

The subject of a sentence can be singular or compound (plural):

I ate a large pizza.                   Ted and I ate a large pizza.

singular subject                       compound subject (two subjects performing the action)

The predicate can also be singular or compound:

I ate a large pizza.                   I ate a large pizza and drank a liter of soda.

singular predicate                    compound predicate (two actions performed by the subject)

In many sentences, someone or something “receives” the action expressed in the predicate. This person or thing is called the direct object. In the sentences below, the subject and predicate are separated by a slash (/) and the direct object is underlined:

             I / ate a large pizza.                 (The pizza receives the action of being eaten.)

Jack / loves Jill.                        (Jill receives the action of being loved.)

Sentences can also have an indirect object: a person or thing who “receives” the direct object. In the sentences below, the direct object is underlined and the indirect object is in bold:

I / gave Xiomara a gift.           (Xiomara receives the gift; the gift receives the action of being                                                                given.)

INDEPENDENT AND DEPENDENT CLAUSES

A clause is a group of words that has a subject and a predicate (clauses can have direct and indirect objects, too). A clause that expresses a complete thought is called an independent clause; it can stand on its own as a sentence. A dependent clause, on the other hand, cannot stand alone because it expresses an incomplete thought. When a dependent clause stands alone, the result is a sentence fragment.

            Independent clause:                It rained.

Dependent clause:                   Because it rained.

Notice how the dependent clause is incomplete; it requires an additional thought to make a complete sentence. The independent thought, however, can stand alone.

What makes the dependent clause above dependent is the word because. Because is one of many subordinating conjunctions like the following:

SUBORDINATING CONJUNCTIONS:

After          before         that             when

although     if                though        where

as, as if       once           unless         wherever

because       since           until            while

When a clause has a subordinating conjunction, it must be connected to an independent clause to become a complete thought:

            Because it rained,                    the game was cancelled.

dependent clause                    independent clause

I was so hungry                       that I ate a whole pizza.

independent clause                 dependent clause

A sentence with both a dependent and independent clause is called a complex sentence. Both of the sentences above are complex sentences.

When two independent clauses are combined, the result is a compound sentence like the following:

It rained, so the game was cancelled.

The most common way to join two independent clauses is with a comma and a coordinating conjunction: and, but, or, nor, for, so, yet. Independent clauses can also be joined with a semi-colon if the ideas in the sentences are closely related.

             I was starving, so I ate a whole pizza.

The dog needs to be fed daily, but the fish only needs to be fed every other day.

He is from Australia; she is from New Zealand.

PHRASES AND MODIFIERS

Sentences are often “filled out” by phrases and modifiers. Phrases are groups of words that do not have both a subject and predicate. Modifiers are words and phrases that qualify or describe people, places, things and actions. The most common phrases are prepositional phrases, which consist of a preposition and a noun or pronoun (e.g., in the kitchen). Modifiers include adjectives (e.g., dark, stormy) and adverbs (e.g., slowly, carefully). In the examples below, the prepositional phrases are underlined and the modifiers are in bold:

             I gave Xiomara a beautiful, hand-made gift for her sixteenth birthday.

Yesterday I ate a large pizza with mushrooms and anchovies.

On Friday, it rained all day, so the baseball game was cancelled by the league.

Verbs

Verbs are the agents of action in a sentence. They are the “heart” of a sentence because they express the action or state of being of the subject:

It rains a lot in Seattle. (action)

I feel really good about this deal. (state of being)

The poor cat is starving. (state of being)

Chester smiled broadly. (action)

Verbs have five basic forms:

1. Infinitive base: the base form of the verb plus the word to.

to go             to be           to desire      to arrange

To indicate tenses of regular verbs (when the action of the verb did occur, is occurring, or will occur), we use the base form of the verb and add the appropriate tense endings.

2. Present tense: the verb form that expresses what is happening now.

            I am glad you are here.

Chester smiles a lot.

The present tense of regular verbs is formed as follows:

            SINGULAR                             PLURAL

first person (I/we)                    base form (dream)                   base form (dream)

second person (you)                base form (dream)                   base form (dream)

third person (he/she/it, they)   base form + -s/-es (dreams)     base form (dream)

3. Present participle: the verb form that describes what is happening now. It ends in -ing and is accompanied by a helping verb such as is.

            Chester is smiling again.

They are watching the stock market very carefully.

NOTE: Words that end in -ing don’t always function as verbs. Sometimes they act as nouns and are called gerunds. They can also function as adjectives (called participial phrases).

            Present participle (verb):                      He is eating the plastic fruit!

Gerund (noun):                                    That plastic fruit is not for eating!

Participial phrase (adjective):              The sleeping baby awoke when the phone rang.

(You will learn more about gerunds later in this chapter.)

4. Past tense: the verb form that expresses what happened in the past.

 It rained four inches yesterday.

The cat felt better after it ate.

5. Past participle: the verb form that describes an action that happened in the past and is used with a helping verb, such as has, have, or had.

             It had rained for days.

Chester has not smiled for days.

and much more grammar that you can learn on the following link:

http://elibrary.bsu.az/kitablar/1095.pdf

Tips to Improve Your Grammar

In theory, grammar shouldn't be that difficult. If you study this section well, you can pass the test completely. One way you can improve your grammar skills is by taking classes at a government-sponsored school. There are many sponsored schools that offer free classes at nights or in the mornings. These classes are the best way to improve your grammar as you will be placed in a class that fits your needs and matches your current skill set and need for improvement.

If you cannot locate a government sponsored program, and cannot afford to pay for a course yourself, you can buy, or borrow from your local library, one of the many TOEFL study guides. This allows you to prepare for the exam in the comfort of your own home. These study guides provide details about what to expect during the grammatical portion of the test, and they also suggest additional sources you can use to improve your grammatical skills.

Another idea you can put in to practice is to read books written in the English language. Through reading, you will learn more about the composition of English grammar, and, at the same time, you will improve your vocabulary because you will be learning new words in the process. Reading can be an essential tool for passing the exam, because you will be reinforcing both vocabulary and grammar. It also helps prepare you for college, where all the reading requirements for your classess will be in English.

source :
http://www.brighthub.com/education/college/articles/44464.aspx

TOEFL Test Listening Skills

In the article that I have read, there are some skills necessary to follow the toefl listening test :

·        Basic Comprehension

When students listen to a recorded lecture or a conversation, they should understand the central or main idea in it. Then they should skim the recording for key points, important facts, purpose and the relevant details that connects the key points.

·        Practical Understanding

It may also be called as “pragmatic understanding” where the meaning of a word should be taken, according to the context. Students are needed to find the intended meaning of the speaker i.e. from his point of view. A wide range of vocabulary is necessary for this process because, the recordings in listening test are usually from academic background. Practical understanding also becomes a must to find the purpose of a lecture or a conversation.

·        Relate Ideas given in multiple information sources

Relating ideas is the final state where the key points and the important facts are compared to find the relationship between them. This method would initially lead to construct an argument. Then a string of supportive and non supportive elements are categorized and as a result the causes for the events are traced. This is where a student would end up identifying the conclusion which is expressed indirectly.

·        Inference

Inference is to find the implied conclusion in recordings from the author’s point of view. The conclusion might be implied or expressed indirectly anywhere in the passage.

These are the basic requirements necessary, in each part of the strategy of listening section, which consists of two recorded lectures and one long conversation. These fundamentals are to be followed, in the following few preparatory steps.

Strategies in Preparation

Besides setting up skill, in listening toefl there are several strategies that you can learn. These strategies are as follows:

·        Spoken English From Various Sources And Accents

There are variations between the accents of English. It is the best to listen to English from various sources like television, music, radio etc. And also it is good to listen to the native speakers of English with different pronunciation and dialect. By doing this students would be able to improve their listening skills and also they will get used to different kinds of accents. It will be helpful very much if they listen to academic passages or conversations.

·        Making Notes

While listening to a recording, notes should be jot down. These notes would help you to remember the important points given by speaker. The reason is also that, during the test you will be given only one chance to listen to a passage. Note making will help you to remember the details and the clues effectively.

·        Main Idea

The main idea of a passage should be identified in a recording, as a first task while taking notes. Main idea of a lecture is usually given in the introductory part. The other details would be given in the rest of a lecture. Once the main idea is found it becomes a lighter task to find the purpose of the speaker.

·        Pointer Words, Important Facts And Relationship Between The Facts

The pointer words may be defined as signal words or clues, given by the speaker. These keywords should be collected along with important facts and events. This should be done in order to compare them and identify the relationship between them. In turn this would give you the cause of the events.

·        Summary of Observation

Give a summary of the recording which was listened, using the notes that are taken down. During this process, only important facts, relevant details, main idea and the key facts are covered. This is a good time saving technique, to prevent going through the notes again and again.

·        Building your Vocabulary

Above all it is also important to build a student’s vocabulary, to find the meaning of a word, according to the context of the speaker. Students should get familiar with the words which they consider as new ones and practice them in their everyday life.

Referensi:

http://www.studyabroad18.com/articles/toefl-strategies-for-listening-section.php

Laporan Audit Manufaktur

Pemeriksaan Akuntansi 2

LAPORAN AUDIT MANUFAKTUR

PADA PT. XYZ

Disusun oleh:

Satrio Bagus Wicaksono (26212876)

Siti Sarah Bahtera Sari (27212088)

FAKULTAS EKONOMI

UNIVERSITAS GUNADARMA

2015

BAB I

INFORMASI LATAR BELAKANG

PT. XYZ berlokasi di kota Depok, prusahaan ini bergera di bidang industri dengan memproduksi alat pengeras suara (Toa) dan komponen speaker lainnya.  Toa merupakan alat pengeras suara yang di pakai dari zaman dahulu sebelum munculnya microphone hingga pada saat ini. Toa biasa digunakan untuk kumandang adzan di masjid maupun mushola, selain itu pula toa sering digunakan para demonstran untuk menyampaikan apresiasinya.

Dengan semakin berkembangnya teknologi saat ini tidak membuat produk pengeras suara ini mengalami penurunan permintaan, justru dengan adanya tekanan yang kuat terhadap bisnis manufaktur ini membuat PT. XYZ sebagai perusahaan yang memproduksi toa (pengeras suara) untuk lebih cerdas dalam menjalankan operasinya. Fungsi produksi dan operasi bertanggungjawab untuk menghasilkan produk dalam kuantitas dan kualitas yang telah ditentukan.  Jadwal produksi, inovasi, dan peningkatan berkelanjutan harus difokuskan untuk memenuhi kepuasan pelanggan agar perusahaan memiliki keunggulan dalam intensitas persaingan yang sangat ketat ini.

Kemampuan PT.XYZ dalam menghasilkan produk toa dengan kuantitas dan kualitas yang membuat pelanggan tertarik belumlah cukup untuk mendukung keunggulan bersaing perusahaan. Produk harus dihasilkan melalui proses yang efisien dimana optimalisasi penggunaan sumber daya menjadi pedoman dalam setiap proses. Dengan penggunaan biaya produksi yang rendah, maka perusahaan dapat menawarkan produk tersebut kepada pelanggan dengan harga yang relatif lebih rendah dari pesaing tanpa mengorbankan proporsi margin yang telah direncanakan.

Maka untuk menilai proses produksi dan operasi suatu perusahaan apakah sudah berjalan baik atau masih harus ada perbaikan atau peningkatan diperlukan audit manufaktur (operasi dan produksi).

Tujuan dilakukannya audit adalah :

1. Menilai apakah produk yang dihasilkan telah mencerminkan kebutuhan pelanggan (pasar).
2. Menilai apakah strategi serta rencana produksi dan operasi sudah secara cermat menghubungkan santara kebutuhan untuk memuaskan pelanggan dengan ketersediaan sumber daya serta fasilitas yang dimiliki perusahaan.
3. Menilai apakah strategi, rencana produksi dan operasi telah mempertimbangkan kelemahan-kelemahan internal, ancaman lingkungan eksternal serta peluang yang dimiliki perusahaan.
4. Menilai apakah proses transformasi telah berjalan secara efektif dan efisien.
5. Menilai apakah penempatan fasilias produksi dan operasi telah mendukung berjalannya proses secara ekonomis, efektif, dan efisien.
6. Menilai apakah pemeliharaan dan perbaikan fasilitas produksi dan operasi telah berjalan sesuai dengan jadwal yang telah ditetapkan dalam mendukung dihasilkannya produk yang sesuai dengan kualitas, kuantitas dan waktu yang telah ditetapkan.
7. Menilai apakah setiap bagian yang terlibat dalam proses produksi dan operasi telah melaksanakan aktivitasnya sesuai dengan ketentuan serta aturan yang telah ditetapkan perusahaan.

1.    Berlakunya sistem dimana produksi hanya dilakukan berdasarkan pesanan (by order). Hal ini memiliki kelemahan :

Resiko turunnya tingkat produksi disaat terjadi booming order atau pesanan dalam skala jumlah yang besar dari pelanggan yang berpengaruh pada:

a.      Tenaga kerja, yaitu terjadinya overtime (lembur kerja).

b.    Biaya, adanya biaya pengeluaran untuk overtime (lembur kerja). Hal ini juga berdampak pada karakter tenaga kerja, seperti :

-     karyawan dapat menghambat berjalannya proses produksi dengan tidak memenuhi    prosedur proses produksi agar proses produksi terhambat sehingga overtime dibutuhkan  untuk memenuhi order.

-  Tenaga kerja yang dibiasakan kerja lembur oleh perusahaan sewaktu-waktu dapat meminta peninjauan gaji karena terbiasa dengan presentasi gaji lebih yang didapat dari overtime.

c.   Teknis (mesin), jika terjadinya perubahan spesifikasi komponen dari permintaan pasar.
d.    Jadwal Induk Produksi, JIP tidak terencana dengan baik karena booming order.

2.    JIP (Jadwal Induk Produksi) tidak didukung dengan metode permintaan yang akurat. Karena pada kenyataannya banyak kendala yang terjadi seperti barang reject bahan baku bahkan keterlambatan pengadaan barang dari pihak supplier karena terhambatnya proses pengiriman. Hal ini merupakan kesalahan eksternal yang dikarenakan kelalaian dari pihak supplier.

Kriteria :

      1.        Jadwal produksi harus didukung dengan metode permintaan material yang akurat.

     2.      Jadwal Induk Produksi harus disesuaikan dengan permintaan pasar dan  selaras dengan fungsi-fungsi bisnis lainnya.

      3.      Jadwal Induk Produksi diharuskan meminimumkan :

-          Biaya persediaan

-          Biaya setup mesin

-          Upah lembur

-          Waktu sumber daya menganggur

     4.    Jadwal produksi harus mampu mengoptimalkan kapasitas produksi (efisiensi produksi).

        5.      Perusahaan harus memiliki pedoman tertulis mengenai :

-          Pemanfaatan kapasitas menganggur

-         Pengelolaan kebutuhan produksi diatas kemampuan kapasitas yang tersedia

-          Prosedur pengendalian persediaan

-          Pemeliharaan fasilitas produksi

-          Pengoperasian fasilitas produksi

Penyebab :

      
 1.      Perusahaan beberapa kali mengalami keterlambatan pemenuhan pesanan.

      2.      Dalam kegiatan produksi terjadi overtime (lembur kerja) untuk memenuhi        kebutuhan produksi.

      3.      Tidak dilakukannya training dasar kegiatan produksi pada setiap karyawan       (hanya diterapkan pada bagian produksi).

   4.     Kurangnya ketepatan perencanaan Jadwal Induk Produksi dalam menghadapi booming order yang tidak dapat diprediksi.

Akibat :

     
 1.   Terganggunya standart kualitas mutu produksi karena overtime yang berkelanjutan.

    2.     Proses produksi terhambat pada pemenuhan pesanan yang melonjak.

    3.    Tersaingi oleh produk tiruan di pasaran disaat perusahaan tidak dapat memenuhi pesanan konsumen    (booming order).

    4.      Proses produksi tidak memenuhi target produksi sesuai Jadwal Induk Produksi.

BAB III

REKOMENDASI

Hasil audit yang dilakukan menemukan beberapa kelemahan yang harus menjadi perhatian manajemen di masa yang akan datang. Kelemahan ini dapat dikelompokkan menjadi dua yaitu :

1.       Kelemahan pada sistem produksi dimana proses produksi hanya dilakukan apabila ada pesanan (by order), sehingga tingkat produksi menurun disaat terjadi booming order atau pesanan dalam skala jumlah yang besar dari pelanggan yang berpengaruh pada tenaga kerja, biaya, teknis (mesin) dan Jadwal Induk Produksi.

2.   Kelemahan pada Jadwal Induk Produksi yang tidak didukung dengan metode permintaan yang akurat. Karena adanya kendala seperti barang reject (bahan baku).

Atas keseluruhan kelemahan yang terjadi, maka diberikan rekomendasi sebagai koreksi atau langkah perbaikan yang bisa diambil manajemen untuk memperbaiki kelemahan tersebut.

Rekomendasi :

     
      1.      Penghitungan perencanaan modal produksi dihitung dalam satu tahun kerja sesuai dengan target keuntungan yang diharapkan. Hal ini juga ditujukan untuk berbagai kendala lainnya, seperti :

-  Mengatasi terjadinya perubahan spesifikasi komponen, sehingga perusahaan tidak kesulitan mengadakan perbaikan mutu spesifikasi komponen untuk memenuhi permintaan pasar.

-          Mencukupi biaya lebur jika diperlukan.

     
      2.       Adanya training peningkatan kualitas kerja karyawan, sehingga disaat terjadi booming order, kekurangan tenaga kerja pada sektor produksi dapat ditambah dari sektor lain.

      
   3.   Perusahaan, khususnya bagian purchasing memerlukan perluasan hubungan kerja dengan menambah lebih banyak supplier agar dapat mengatasi kendala-kendala tersebut.

       
Keputusan untuk melakukan perbaikan atas kelemahan ini sepenuhnya ada pada manajemen, tetapi jika kelemahan ini tidak segera diperbaiki kami mengkhawatirkan terjadi akibat yang lebih buruk pada kegiatan produksi perusahaan.

BAB IV

RUANG LINGKUP AUDIT

Sesuai dengan penugasan yang kami terima, audit yang kami lakukan hanya meliputi masalah kegiatan produksi dan operasi. Audit kami mencakup penilaian atas kecukupan sistem pengendalian manajemen proses produksi, personalia yang bertugas dalam bagian produksi, dan aktivitas proses produksi yang dilakukan perusahaan.