Historical Travel Destination

Lawang Sewu

Lawang Sewu is a historic building in Indonesia located in Semarang City, Central Java. This building was formerly the office of Nederlands-Indische Spoorweg Maatschappij or NIS. It was built in 1904 and completed in 1907. It is located at the Tugu Muda area.  

However, Lawang Sewu was built on 27 February 1904 under the name Het hoofdkantor van de Nederlands-Indische Spoorweg Maatschappij (used for NIS Headquarters). Initially the office administration activities were conducted at Semarang Gudang Station (Samarang NIS), but with the rapid development of the railway network, resulted in the increasing need for large technical and administrative personnel. 

Borobudur Temple

Borobudur is a Buddhist temple located in Magelang, Central Java. The location of the temple is approximately 86 km west of Surakarta, 100 km southwest of Semarang and 40 km northwest of Yogyakarta. This stupa-shaped temple was founded by Mahayana Buddhists around the year 800 AD during the reign of Shyilendra. Borobudur is also the largest Buddhist temple and Buddhist monument in the world. 

The unique thing of Borobudur temple is the stone used as the main building construction material made of volcanic ash of Mount Merapi which is also frozen. These blocks are then arranged to form more than 500 stupas without the use of cement at all.

Sukhothai

Located in a beautiful in north-central Thailand, Sukhothai was the capital of Thailand for a couple hundred years. This is site is often overlooked by travelers, as few stop there on the way to Chiang Mai. The central area contains 21 temples enclosed by a moat. Its many temples showcase the unique Sukhothai style of decoration, which incorporates Khmer (Cambodian) and Sri Lankan influences. It’s a huge, huge site and takes a good day or two to see. Most of it is exposed to the sun, so bring sunscreen or you’ll get massively sunburned.

Tikal

This Mayan city-state is one of the largest and best-preserved ruins of that civilization and was a dominant force in the Mayan world during the Classic Period (200-900 AD). Located in Guatemala, this place lets you experience your inner Indiana Jones early in the morning or late at night when the tourists go home and it’s just you and the jungle. It is very serene, and that made for one of the best travel memories I have. Be sure to spend the night in the park, as you then really get to see it without the crowds. I particularly enjoyed seeing the sunrise from atop the temples. (Random trivia: The city at the end of Star Wars: A New Hope? Tikal!)  

The Great Pyramid of Giza

The pyramids of Giza are the only surviving Ancient Wonder of the World and one of the most famous tourist attractions in the modern world. They are some of the oldest sacred sites in our index and certainly among of the most impressive. Although it is clear the pyramids were used for the burial of pharaohs, the construction, date, and possible symbolism of the Giza pyramids are still not entirely understood. This mystery only adds to the attractiveness of these ancient wonders and many modern people still regard Giza as a spiritual place. A number of fascinating theories have been offered to explain the “mystery of the pyramids,” one of which is summarized below.
Giza is the most important site on earth for many New Age followers, who are drawn by the pyramids’ mysteries and ancient origins. Since 1990, private groups have been allowed into the Great Pyramid, and the majority of these have been seekers of the mystical aspects of the site. But even the most skeptical visitor cannot help but be awed by the great age, grand scale and harmonic mathematics of the pyramids of Giza.

Christ the Redeemer

Christ the Redeemer (Portuguese: Cristo Redentor) is a statue of Jesus Christ in Rio de Janeiro, Brazil; considered the largest Art Deco statue in the world and the 5th largest statue of Jesus in the world. It is 39.6 metres (130 ft) tall, including its 9.5 metres (31 ft) pedestal, and 30 metres (98 ft) wide. It weighs 635 tonnes (625 long,700 short tons), and is located at the peak of the 700-metre (2,300 ft) Corcovado mountain in the Tijuca Forest National Park overlooking the city. A symbol of Brazilian Christianity, the statue has become an icon for Rio de Janeiro and Brazil. It is made of reinforced concrete and soapstone, and was constructed between 1922 and 1931.

Taj Mahal

Built in the memory of a beloved wife, Taj Mahal is a symbol of love and affection. It was built by Shah Jahan, fifth emperor of the Mughal dynasty in his living memory of his wife Mumtaz Mahal. The whole structure is built with pure white marble and it is one of the Seven Wonders of the World. It was named a UNESCO world heritage site in 1983.

Every year, millions of people especially couples come here to witness its beauty, but now the local government has limited the tourist visits due to degrading quality of the white marbles majorly because of air pollution. So here is our most popular historical places in the world. Did we miss anything? Please let us know if we did.

Statue of Liberty

La Liberte eclairant le monde or statue of liberty is neoclassical sculpture situated in New York city. The designer Frederic Auguste Bartholdi and Gustave Eiffel presented it to the Americans as a gift from the people of France. Every year, millions of tourists visit this place to witness the statue of Libertas, the Roman goddess, who bears a torch and tabula ansata (a tablet) and broken chains near her feet. The statue is an icon of freedom, and a welcoming sight to tourist and immigrants.

Stonehenge

Stonehenge is a prehistoric monument located in the English county of Wiltshire, about 2.0 miles (3.2 km) west of Amesbury and 8 miles (13 km) north of Salisbury. One of the most famous sites in the world, Stonehenge is composed of a circular setting of large standing stones set within earthworks. It is at the centre of the most dense complex of Neolithic and Bronze Age monuments in England, including several hundred burial mounds.
Archaeologists believe the iconic stone monument was constructed anywhere from 3000 BC to 2000 BC, as described in the chronology below. Radiocarbon dating in 2008 suggested that the first stones were erected in 2400–2200 BC, whilst another theory suggests that bluestones may have been erected at the site as early as 3000 BC (see phase 1 below).
The surrounding circular earth bank and ditch, which constitute the earliest phase of the monument, have been dated to about 3100 BC. The site and its surroundings were added to the UNESCO’s list of World Heritage Sites in 1986 in a co-listing with Avebury Henge monument. It is a national legally protected Scheduled Ancient Monument. Stonehenge is owned by the Crown and managed by English Heritage, while the surrounding land is owned by the National Trust.

The Colosseum and Forum

 

The Colosseum and the Forum are right next to each other in Rome, so I included them together. Remnants of a civilization that once controlled the known world, these sites are breathtaking not only for their beauty but also for their history and age. You’re standing in the spot Caesar walked and gazing into the arena where gladiators battled to the death. The Colosseum has slowly crumbled throughout the ages, and much of it is restricted now, especially the floor and basement where everything was organized. The Forum is great to walk around (and it’s free), though a ticket is required for Palatine Hill. I would definitely get a guided tour because the information presented by the authorities doesn’t go into much detail.

Machu Picchu

 

Located in southern Peru, this ruined city lies on top of a mountain that’s only accessible by train or a four-day trek. Rediscovered by Hiram Bingham in 1911, it was an important cultural center for the Inca civilization but was abandoned when the Spanish invaded the region. (It is famously referred to as the “Lost City of the Incas,” though that is actually Vilcabamba). The location was made a UNESCO World Heritage site in 1983, and it was named one of the New Seven Wonders of the World in 2007. Concerns over growing numbers of tourists have led to limitations on how many people can enter the site, though only by a fraction of what is necessary. Hopefully, they will limit it even more so this site can last for hundreds of years more.

Petra

 

Carved into a canyon in Arabah, Jordan, Petra was made famous by the third Indiana Jones film when he went to find the Holy Grail. The site was “discovered” in 1812 by a Swiss explorer who followed some local tribesmen there; prior to that, it had been forgotten to the Western world. Though its founding is unknown, it appears this place had settlers as early as the 6th century BC. Under Roman rule, the site declined rapidly and was abandoned by the late 4th century. In 1985, Petra became a UNESCO World Heritage Site and was recently named one of the New Seven Wonders of the World.

The Parthenon

 

Though it’s currently (and seemingly has been forever) getting a face-lift, the Parthenon is still astounding and breathtaking. This ancient temple to Athena stands as a symbol of the power of Athens and a testament to Greek civilization. Moreover, it provides a sweeping view of Athens and nearby ruins, whose temples and buildings are equally as wondrous. Over the centuries, much of it and the surrounding structures have been destroyed by war and thieves. Luckily, the structure still stands… at least for now. Note that there is scaffolding along the right side of the structure; considering it has been there for over five years, I doubt it is going anywhere anytime soon. They do things slowly in Greece.

Easter Island

 

Located out in the Pacific Ocean, Easter Island, a special territory of Chile, is home to Moai statues that are the only thing left of a culture that once lived here. These gigantic and impressively carved heads are just another reminder that primitive people were not really all that primitive. The stones that attract visitors to this island are made out of volcanic ash; many still remain in the quarry, left behind by the inhabitants as diminishing resources on the island left their tribes doomed to wars that finally killed them off.

The Alhambra

 

The Alhambra is Granada’s — and Europe’s — love letter to Moorish culture, a place where fountains trickle, leaves rustle, and ancient spirits seem to mysteriously linger. Part palace, part fort, part World Heritage site, part lesson in medieval architecture, the Alhambra has long enchanted a never-ending line of expectant visitors. During the Napoleonic occupation, the Alhambra was used as a barracks and nearly blown up. What you see today has been heavily but respectfully restored. This is a beautiful site with so many various gardens and buildings, and its view of the historic area of Granada is second to none.

Principles of Accounting Profession Ethics by AICPA, IAI, IFAC and Accounting system

Professional code of ethics as a general rule that binds each member, as well as a pattern of action that applies to each member of his profession. The main reason for the high level of professional action required by any profession is the need for public confidence in the quality of service provided by the profession, regardless of the individual providing the service.

Code of Ethics The Fundamentals of IFAC Professional Accountants :

1. Integrity

A professional accountant must be firm and honest in all his involvement in professional and business relationships.

2. Objectivity

A professional accountant should not allow biases, conflicts of interest, or excessive influence from others to rule out professional or business judgment.

3. Professional competence and sincerity

A professional accountant must act diligently and in accordance with applicable technical

and professional standards in providing professional services.

4. Confidentiality

A professional accountant must respect the confidentiality of information obtained as

a result of business relationships and business professionals shall not disclose such

information to third parties, without proper and specific authority unless there is legal

or professional right or obligation to disclose. 

5. Professional Behavior

A professional accountant must be obedient to relevant laws and regulations and should

avoid actions that may discredit the profession.

Code of Ethics The Fundamentals of AICPA Professional Accountants :

1. Responsible

In carrying out their responsibilities as professionals, members should apply sensitive

professional and moral judgments in all their activities.

2. Public interest

Members must accept their obligation to act in a manner that serves the public interest,
respect for public trust, and demonstrate a commitment to professionalism.

3. Integrity

To maintain and extend public trust, members must perform all professional responsibilities

with the highest integrity.

4. Objectivity and Independence

A member shall maintain objectivity and be free from conflicts of interest in carrying out

professional responsibility, and shall be independent in presenting facts and views when

providing audit services and other attestation services.

5. Due Care

A member must comply with the technical and ethical standards of the profession,

strive continuously to improve competence and service in carrying out the professional

responsibilities with the best members ability.

6. Nature and Service Coverage

A member in public practice shall observe the Principles of the Professional Code of Ethics

in determining the scope and nature of the services to be provided.

Ethical principles according to IAI in Congress VIII of 1998 which has been determined:

1. Profession Responsibility

In the principle of professional responsibility, each member is obliged to use moral and

professional considerations for each activity.

2. Public Interest

Each member is obliged to always act within the framework of public service, respect

for public trust, and demonstrate a commitment to professionalism.

3. Integrity

Integrity is a unity that underlies the emergence of professional recognition. Integrity is a

quality that underlies public trust and is a standard for members in testing all decisions it

makes.

4. Objectivity

The principle of objectivity requires members to be fair, impartial, honest, intellectual,

unbiased or biased, and free from conflict of interest or under the influence of others.

  Accounting System

The accounting system is an overview consisting of manual records or computerized financial transactions for the purpose of recording, categorizing, analyzing and reporting timely financial management information. The accounting system has various functions such as collecting and storing transaction data, processing data into information for decision making, and as an organizational control.Unsur-Unsur Sistem Akuntansi

Generally an accounting system has 5 (five) main elements :

1. Forms

A form is a document used to record / record a transaction event. In the form there are data transactions that can be used as a basis in the recording.

2. Journal 
Journal is an accounting system undertaken to record, group similar transactions, and summarize other financial data. The results of the data summaries are then posted to the respective accounts in the ledger. Commonly used Journals form are as follows: 

Journal of Cash Receipts, journals provided specifically for record transactions cash receipts.
 

Journal of Cash Expenditures, special journals are provided to record all types of cash expenditures.

Journal of Purchase, the journal used to record purchases on credit. Cash purchases fit into cash disbursement journals.

Sales Journal, a journal provided specifically for recording sales transactions on credit. Cash sales are included in the cash receipts journal.

The General Journal is provided specifically for recording bookkeeping adjustments, correction transactions and anything else that can not be recorded in special journals.

3. The General Ledger The ledger consists of a set of accounts that serve to summarize the financial data previously recorded in the journal. The ledger account is also considered as a place for the classification of financial data for the presentation of financial statements.

4. Subsidiary Book (Subsidiary Ledger) The auxiliary book contains auxiliary accounts in detailing financial data, such as grouping the types of transactions that occur in one company to another. 

5. Reports The report is the end result of the accounting process, in the form of balance sheet, income statement, capital change report, marketing cost report, production cost report, cost of goods sold report, debt list, inventory balance list.

Examples of Accounting Systems 
1. Management accounting
The purpose of management accounting is to provide accounting information to managers for the purposes of planning, controlling, and managing business operations. 
2. Inventory Accounting
Inventory accounting systems are used to plan and track inventory levels, as well as related inventory activities. One common inventory system is a bar code tracking, where each item is marked with a bar code item.
3. Non-Profit Accounting
 It is an accounting system for nonprofits that have specific characteristics of reporting requirements. For example, about a fund tracking system, so donations given for a particular purpose can be known to have been correctly channeled. The software should also be able to generate reports of total donations donated by individual donors.

In an accounting system, the existence of accounting software as a supporter of a reporting system is very important. Journals are online accounting software that provides important features of inventory tracking, asset management, and cost reporting, can be an appropriate option that provides many conveniences for a variety of business needs. Journals can be accessed anytime and anywhere in realtime, so you do not have to worry about losing valuable information that happens all the time in your business.

Accounting Ethics Code and Accounting Principles.

Code of ethics of accounting is a guideline of attitudes, behavior and deeds in carrying out tasks and in daily life in the accounting profession. Accounting ethics code can be a balancer of the negative aspects of the accounting profession, so the code of ethics as a compass that shows the moral direction for a profession and at the same time ensures the moral quality of the accounting profession in the eyes of society

Professional ethics consists of five dimensions, among others:

• Personality

• Professional skills

• Responsibility

• Implementation of code of ethics

• Interpretation and refinement of the code of ethics

10 Accounting Principles

1. Economic Entity Principle

The principle of economic entity is also called the unity principle of entity. This principle recognizes the unity concept of a company's business. That is, that a company is a business entity or an economy that stands alone and separated from the owner or other economic entities.

2. Period Principle

The principle of the accounting stage is also called the principle of time. The meaning of this principle is the term and financial reporting of business entities with a certain period. This principle serves to produce measurable financial information. The commonly used period is 1 year, ie from 1 January to 31 December.

3. Unit Monetary Principle

The working principle is the recording of transactions in the form of money without factors. Examples of non-formal factors such as performance, quality, performance, strategy, and so forth. These factors are not included in the unit of money because they can not be used in the money process.

4. Historical Cost Principle

The principle of historical cost requires the assessment or recording of financial transactions of a good or service on the basis of the costs incurred in obtaining the goods or services. If there is a bargaining process when a transaction occurs, then the assessed and recorded are mutually agreed-upon prices.

5. Going Concern Principle

The principle of business continuity assumes that a business entity will operate continuously and sustainably. Because there is no company who wants his business will stop in the middle of the road, except for certain events such as natural disasters.

6. Full Disclosure Principle

The principle of full disclosure is the accounting principle that provides complete and

informative financial information. Because remembering the number of users accounting

information.

7. Revenue Recognition Principle

Revenue is the addition of wealth that occurs as a result of business activities such as sales,

rentals, revenue-sharing, and so forth. The basis used to measure income is the amount

of cash or cash equivalents earned on such financial transactions.

8. Matching Principle

The Principle of Fellowship means that the costs incurred by the company are met or

matched with the income received. The point is to determine the net income value of

each period. This principle relies heavily on the principle of revenue recognition.

Because if the income recognition is postponed, the charging is not possible.

9. Consistency Principle

The principle of consistency is the accounting principle that should be used in financial

reporting consistently or unchanged in terms of the methods, procedures and policies used.

The purpose of the financial statements produced in a period can be compared with the

financial statements of previous periods, so that it can provide benefits for its users.

     10. Materiality Principle 

The principle of materiality is the principle that recognizes the measurement and

recording of the accounting material or value. Worth in terms of nominal value and

can be sold. If it is not material, it should not be assessed and acknowledged.