LKPD 1

Analyze this text!

Financial Accounting
Financial accounting is accounting related to recording, summarizing and reporting
transactions resulting from the operating activities of a company for certain period of
time to be submitted to outside parties, such as shareholders, creditors, suppliers, and
the government.
In financial accounting there are two basics that must be understood namely; single
entry and double-entry accounting. Single entry is recording a list of transactions
that affect cash accounts only. This means that cash receipts are recorded as cash
in, while cash payments are recorded as cash out. The single entry method is
usually used by small businesses where the balance sheet is not needed for financial
control and tax purposes. Second one is double-entry accounting format records both
effects of transaction. In one account, transaction are recorded as debits taking into
account increase in assets, expenses you spend, and decreases in liabilities, equity,
and income. While in other accounts it is recorded as credit which takes into account
the decrease in assets and expenses, and the increase in liabilities (debt), equity, and
income.
Financial accounting serves to find out the advantages and disadvantages which
later on the data related to these profits and losses can be used as a basic for
decisions, report to company management which can later be used as material for
company evaluation, helping to achieve company goals and as supervision especially
those related to financial transaction problem. Financial statements prepared by
accountants must be based on PSAK. This is regulation which stands for Statement of
Financial Accounting Standards. Statement of Financial Accounting Standards-
International Financial Report Standard (PSAK) is another name for SAK (Financial
Accounting Standards) which was applied by the Indonesian Accounting Association
(IAI) 2012. This standards is used for entities of businesses that have public
accountability, namely entities that are registered or still in the process of registering in
the capital market such as public companies, insurance, banking, BUMN, or pension
fund companies.
Source: https://youtu.be/9cuotNKXqQ8
Link desain:
https://www.canva.com/design/DAFT9q-pBvI/FsetmP8kFyxXcwPdphCb4A/edit?
utm_content=DAFT9q-
pBvI&utm_campaign=designshare&utm_medium=link2&utm_source=sharebutton
 LKPD 1
Match the English words in column A, with the meaning in column B by writing
the number next to the words. Use dictionary if necessary!
No Column A Column B
.
1 Financial accounting Pencatatan, perhitungan, pelaporan ( 2 )
2 Recording, summarizing, reporting Pencatatan tunggal ( )
3 Transactions resulting Laba dan rugi ( )
4 Shareholders, creditors, suppliers Pemegang saham, kreditor, pemasok ( )
5 Cash in Akuntansi keuangan ( )
6 Cash payments Badan/jenis ( )
7 Balance sheet Kas masuk ( )
8 Tax purposes Neraca ( )
9 Single entry Jurnal pengeluaran( )
10 Double-entry accounting Kewajiban ( )
11 Debits Biaya pajak ( )
12 Assets Aset ( )
13 Liabilities (debt) Kekayaan ( )
14 Equity Pendapatan ( )
15 Income Debit (bertambah/berkurang) ( )
16 Advantages and disadvantages Pencatatan ganda ( )
17 Profits and losses Hasil transaksi ( )
18 Financial statements Kelebihan dan kekurangan ( )
19 Entities Akuntabilitas publik ( )
20 Public accountability Laporan keuangan ( )
 LKPD 2
Determine the sentence below is true or false based on the text above, write T for
true and F for false
1. There are two basics methods of financial accounting report are; single entry and
double-entry accounting

2. Only single entry method which can be used to find out the advantages and
disadvantages which the data related to these profits and losses can be used as
a basic for decisions, and report to company management as material for
company evaluation

3. The function of financial accounting is to increase the advantages and

disadvantages which the data related to these profits and losses can be used as
a basic for decisions, and report to company management

4. Financial statements prepared by accountants must be based on Statement of

Financial Accounting Standards- International Financial Report Standard (PSAK)
or Financial Accounting Standards (SAK)

5. The financial accounting report can be used as material for company evaluation,
helping to achieve company goals and as supervision the financial transaction
problem

https://kumparan.com/berita-bisnis/cash-payment-journal-pengertian-dan-
penggunaannya-pada-laporan-keuangan-1yBHmXV30nB/full
https://www.deepl.com/translator
Keyword
Activity 1
1. Akuntansi keuangan
2. Pencatatan, perhitungan, pelaporan
3. Hasil transaksi
4. Pemegang saham, kreditor, pemasok
5. Kas masuk
6. jurnal pengeluaran
7. Neraca
8. Biaya pajak
9. Pencatatan tunggal
10. Pencatatan ganda
11. Debit (bertambah/berkurang)
12. Aset
13. Kewajiban
14. Kekayaan
15. Pendapatan
16. Kelebihan dan kekurangan
17. Laba dan rugi
18. Laporan keuangan
19. Badan/jenis
20. Akuntabilitas public
Keyword
Activity 2
1. T
2. F
3. F
4. T
5. T

1. What is social function of the text? Try to guess the information that you get in
the text above!
It is to inform/describe about…
 LKPD 3
Satuan Pendidikan : SMK N 5 Kota Jambi
Mata Pelajaran : Bahasa Inggris
Nama Guru : Nur Eka Sri, S. Pd
Kelas : ……………………….
Kelompok : ……………………….
Hari/Tanggal : ……………………….
KD Indikator
3.21 Menganalisis struktur teks dan 3.21.1 Menganalisis (C4) fungsi sosial,
struktur teks dan unsur
unsur kebahasaan untuk
kebahasaan teks factual report
melaksanakan fungsi sosial teks
tentang binatang, sesuai dengan
factual report dengan
konteks pembelajaran di pelajaran
menyatakan dan menanyakan
lain
tentang teks ilmiah faktual
tentang orang, binatang, benda,
gejala dan peristiwa alam dan
sosial, sederhana, sesuai dengan
konteks pembelajaran di
pelajaran lain
Melalui proses pembelajaran dengan menggunakan model Problem Based Learning
(PBL) dengan pendekatan scientific approach diharapkan peserta didik mampu:
1. Menganalisis (C4) fungsi sosial, struktur teks dan unsur kebahasaan teks
Factual Report

1. Direction
1) Each group will make discussion together to analyze Report Text
(Accounting)
2) Read the text carefully before you do the assignment
3) Read other literature to strengthen your understanding
4) Discuss with your own group to do the assignment
5) Do this job sheet correctly
2. Learning Activity
Chairman
Member 1.
2.
3.
4.
Topic Report Text (Accounting)
Steps of student 1. Analyze the Report Text below according to
activities social function, generic structure and
language features of the text.
2. Present your assignment in front of class.

Generic Structure
General Classification: Description:
Paragraph ……. Paragraph ………

The general information is…………. The Detail Information is

1) Type/ kind of…

The definition about the topic is…….. 2) The benefit of…..

Language Features
 Using simple present tense/Action Verb
 …………………………………………………..
 …………………………………………………..
 …………………………………………………..
 Using present timeless
 ……………………………………………………….
 ……………………………………………………….
 ……………………………………………………….
 Scientific term/Technical term
 Financial Accounting
  ….
 ….
 ….
 ….
 Sometime using passive voice
 …………………………………………….
 …………………………………………….
 …………………………………………….
 Using linking verb
 Is (in sentence one of paragraph 1
 ...
 …
 …
 …
 Using General noun
 ..............................................
 ………………………………..
 Using Adjective
 ...............................................
 …………………………………
 …………………………………
 2. What is language features of the text?

3. And what are they?

LKPD 2
Answer the questions based on the text above!
1. The writer’s purpose of the text is?
a. To describe the readers about financial accounting in general
b. To inform the reader about financial accounting procedure
c. To explain about financial accounting are classified
d. To entertain the readers by describing financial accounting
e. To persuade the readers to apply financial accounting
2. How do you compare paragraph 2 and paragraph 3 in term of the aim?
a. Paragraph 2 describe the steps for doing financial accounting; paragraph 3
the types of financial accounting
b. Paragraph 2 describe the types of financial accounting; paragraph 3 the
procedure of financial accounting
c. Paragraph 2 the methods of financial accounting; paragraph 3 the
benefit of financial accounting
d. Paragraph 2 the steps for doing financial accounting; paragraph 3 the
advantages and disadvantages of financial accounting
e. Paragraph 2 the methods of financial accounting; paragraph 3 the types of
financial accounting
3. Based on the text above, which one the true statement about generic structure of
the text?
a. Paragraph 1, 2, 3 is arguments paragraph
b. Paragraph 1 is general classification paragraph, paragraph 2 and 3 are
description paragraph
c. Paragraph 1 is orientation paragraph, paragraph 2 is event paragraph and
paragraph 3 is re-orientation paragraph
d. Paragraph 1 is general classification paragraph, paragraph 2 is description
paragraph and paragraph 3 is conclusion paragraph
e. Paragraph 1 is thesis paragraph, paragraph is argument paragraph and
paragraph 3 is reiteration paragraph
4. The text state that … except
 a. There are two basics methods of financial accounting report are; single entry
and double-entry accounting
b. The financial accounting report can be used as material for company
evaluation, helping to achieve company goals and as supervision the financial
transaction problem
c. Only single entry method which can be used to find out the advantages
and disadvantages which the data related to these profits and losses
can be used as a basic for decisions, and report to company
management as material for company evaluation
d. Financial statements prepared by accountants must be based on Statement
of Financial Accounting Standards- International Financial Report Standard
(PSAK) or Financial Accounting Standards (SAK)
e. The function of financial accounting is to find out the advantages and
disadvantages which the data related to these profits and losses can be used
as a basic for decisions, and report to company management
5. The underlined word in “Financial accounting serves to find out the advantages
and disadvantages which later on the data related to these profits and losses…”
in paragraph 3 means…
a. Hide
b. Detect
c. See
d. Overlook
e. Ignore
Evaluasi
Report Text
This text for number 1-3
Bank is an institution with a twofold function. First, it keeps people’s money safe and
readily available. In this way it functions as a savings bank. Secondly, it leads money to
people who need it. It is also, therefore, a money lender.
Anyone can go to any bank and deposit money, that is, ask the bank to look after it. He
becomes a customer of the bank. When he deposits money, we say he opens a bank
account. There are two types of bank account. The first is a current a bank account.
When a customer deposits money on a current account, he can make withdrawals by
means of a cheque. No interest is paid on this type account.
The other types of account is a time deposit. On this type of account the customer can
deposits his money for a specified period of time. He can withdraw the money only at he
maturity date. Interest is paid for this type of account.
A bank receives deposits from customers, as well as lend money to its customers. A
person who wants to borrow money has to give the bank something as collateral for
instance, a certificate showing ownership of property. When a customer has a bank
loan, the bank charges him interest on the money he has borrowed. The bank does not
always give the borrowed actual’ money. It may credit his account with the amount
borrowed, exactly as if he deposited that amount at the bank. (Chelarisa:2014)
1. The topic of the text above is…
a. Kinds of bank
b. The procedure of making bank account
c. Banking system
d. The information to be a current account
e. The change of bank account
2. The purpose of the text is to…
a. Invite customers of the bank
b. Inform about bank system in specific
c. Explain about a bank
d. Describe about bank system in general
e. Persuade people to make bank account
a) Paragraph 1 is general classification paragraph
b) Paragraph 2 is general classification paragraph
c) Paragraph 3 is description paragraph
d) Paragraph 4 is description paragraph
e) Paragraph 1 is orientation paragraph
f) Paragraph 2 is description paragraph
g) Paragraph 3 is argument paragraph
h) Paragraph 4 is conclusion paragraph
3. Which are the true statement about the text?
a. A, B, C, D
b. A, D, C, E
c. E, B, C, D
d. A, F, C, D
e. H, G, F, E
This text for number 4-5
A tablet, tablet computer, or tablet PC is a mobile computing device designed to be held
in one or two hands. It is approximately the size of a hardcover book (seven inches or
bigger), and resembles a large smartphone.
Tablet let you do many of the same things as a traditional computer. They can browse
the internet, connect to social network apps, and display HD video. They excel at
applications which do not require a large amount of precise user input.
Early tablet device used light pens or a stylus as their input device. However, today all
tables use a touch screen as their primary input device with the option to connect
external devices such as a keyboard. Most tablet only have a few physical buttons; the
back, power, and volume buttons and everything else can be done using your fingers.
Today, the top two operating systems used with tablets is Apple iOS used with iPads
and Google Android used with Android tablets. A tablets can have apps installed onto
them to perform a function
The concept of a tablet was first sketched by Alan Kay while at Xerox in 1971. Since
then there have been many iterations of tablet devices including PDA’s, predecessors to
the tablet.
Source: https://sumber.belajar.kemendikbud.go.id
4. From the text we know that….
a. The smallest mobile computing device
b. A number of mobile computing system
c. Alan Kay is a manager of iPads
d. A tablet is one of the mobile computing device
e. The top two tablets’ operating system are iPads and Google Android
5. What is the social function of the text?
a. To inform the factual information about tablet
b. To persuade people using tablet
c. To highlight about a traditional computer
d. To describe about personal computer
e. To ask people to protect tablet
The text for number 6-10
Financial Accounting
Financial accounting is accounting related to recording, summarizing and reporting
transactions resulting from the operating activities of a company for certain period of
time to be submitted to outside parties, such as shareholders, creditors, suppliers, and
the government.
In financial accounting there are two basics that must be understood namely; single
entry and double-entry accounting. Single entry is recording a list of transactions that
affect cash accounts only. This means that cash receipts are recorded as cash in, while
cash payments are recorded as cash out. The single entry method is usually used by
small businesses where the balance sheet is not needed for financial control and tax
purposes. Second one is double-entry accounting format records both effects of
transaction. In one account, transaction are recorded as debits taking into account
increase in assets, expenses you spend, and decreases in liabilities, equity, and
income. While in other accounts it is recorded as credit which takes into account the
decrease in assets and expenses, and the increase in liabilities (debt), equity, and
income.
Financial accounting serves to find out the advantages and disadvantages which later
on the data related to these profits and losses can be used as a basic for decisions,
report to company management which can later be used as material for company
evaluation, helping to achieve company goals and as supervision especially those
related to financial transaction problem. Financial statements prepared by accountants
must be based on PSAK. This is regulation which stands for Statement of Financial
Accounting Standards. Statement of Financial Accounting Standards- International
Financial Report Standard (PSAK) is another name for SAK (Financial Accounting
Standards) which was applied by the Indonesian Accounting Association (IAI) 2012.
This standards is used for entities of businesses that have public accountability, namely
entities that are registered or still in the process of registering in the capital market such
as public companies, insurance, banking, BUMN, or pension fund companies.
6. The writer’s purpose of the text is?
a. To describe the readers about financial accounting in general
b. To inform the reader about financial accounting procedure
c. To explain about financial accounting are classified
d. To entertain the readers by describing financial accounting
e. To persuade the readers to apply financial accounting
7. How do you compare paragraph 2 and paragraph 3 in term of the aim?
a. Paragraph 2 describe the steps for doing financial accounting; paragraph 3
the types of financial accounting
b. Paragraph 2 describe the types of financial accounting; paragraph 3 the
procedure of financial accounting
c. Paragraph 2 the methods of financial accounting; paragraph 3 the
advantages and disadvantages of financial accounting
d. Paragraph 2 the steps for doing financial accounting; paragraph 3 the
advantages and disadvantages of financial accounting
e. Paragraph 2 the methods of financial accounting; paragraph 3 the types of
financial accounting
8. Based on the text above, which one the true statement about generic structure of
the text?
a. Paragraph 1, 2, 3 is arguments paragraph
b. Paragraph 1 is general classification paragraph, paragraph 2 and 3 are
description paragraph
c. Paragraph 1 is orientation paragraph, paragraph 2 is event paragraph and
paragraph 3 is re-orientation paragraph
d. Paragraph 1 is general classification paragraph, paragraph 2 is description
paragraph and paragraph 3 is conclusion paragraph
e. Paragraph 1 is thesis paragraph, paragraph is argument paragraph and
paragraph 3 is reiteration paragraph
9. The text state that … except
a. There are two basics methods of financial accounting report are; single entry
and double-entry accounting
 b. The financial accounting report can be used as material for company
evaluation, helping to achieve company goals and as supervision the financial
transaction problem
c. Only single entry method which can be used to find out the advantages
and disadvantages which the data related to these profits and losses
can be used as a basic for decisions, and report to company
management as material for company evaluation
d. Financial statements prepared by accountants must be based on Statement
of Financial Accounting Standards- International Financial Report Standard
(PSAK) or Financial Accounting Standards (SAK)
e. The function of financial accounting is to find out the advantages and
disadvantages which the data related to these profits and losses can be used
as a basic for decisions, and report to company management
10. The underlined word in “Financial accounting serves to find out the advantages
and disadvantages which later on the data related to these profits and losses…”
in paragraph 3 means…
a. Hide
b. Detect
c. See
d. Overlook
e. Ignore
Materi Report text (Record)
Assalamu’alaikum wr wb, welcome back to our English class. how are you my class I
hope you are fine.
All right, today we are going to learn about report text. Hari ini kita akan belajar
mengenai report text. So what is report text? What is the social function, what is generic
structure and language features of report text. Jadi setiap teks memiliki definisi, fungsi
social, struktur teks dan unsur kebahasaannya. Sama halnya dengan report text. Untuk
itu mari kita simak bersama-sama penjelasannya
Report text is a text that describe a thing in general, based on the fact or reality. Likes
animal/plant, man made; such as technology, and natural phenomenon
Report text adalah sebuah teks yang menjelaskan sesuatu secara umum berdasarkan
fakta atau realitas. Seperti hewan/tumbuh-tumbuhan, buatan manusia; contohnya
teknologi, dan phenomena alam seperti banjir dll
And it is usually referred to the result of systematic observation and analysis.
Dan biasanya report teks itu merujuk kepada hasil observasi dan analisis yang
dilakukan sistematis.
Social function of report text is presenting information about something like describe it
life, to make people aware them or persuade people to protect them (animal/plant) for
man made to tell the uniqueness.
Fungsi social dari report text adalah untuk menghadirkan informasi tentang sesuatu
seperti menjelaskan tentang kehidupan hewan/tumbuh-tumbuhan, tentang buatan
manusia seperti teknologi yang bertujuan untuk menceritakan keunikannya,
Generic structure of report text is
1. General classification tell about it in general like its definition.
Di dalam paragraph general classification kita akan memaparkan
hewan/tumbuhan/teknologi/fenomena alam itu misalnya tentang definisinya atau
informasi lain yang masih dipaparkan secara umum.
2. Description tell about specific information about physical appearance/features,
the function, qualities (uses), kinds and so on
Dalam paragraph description kita akan memaparkan topic dengan lebih rinci bisa
tentang bentuk fisik/fitur-fiturnya, fungsinya, jenis dll
Perlu diingat bahwa mungkin sekali bila paragraph description itu lebih dari Satu
tergantung kepada detail apa yang ingin kita paparkan
Next about language features of report text
1. Using general noun
2. Using Present tense (V1) and action verb
3. Using present timeless
4. Using scientific term/technical term
5. Sometime using Passive voice,
6. The language is neutral (no express about opinion)
7. Linking verb like is, am, are seem, like that is to explain about classification
8. Using adjective in describing the qualities
Selanjutnya mengenai unsur kebahasaan dari teks report, yaitu:
1. Menggunakan kata benda umum seperti, kucing, computer.
2. Menggunakan pola kalimat present, yaitu menggunakan kata kerja pertama dan
kadang-kadang juga menggunakan action verb, atau kata kerja yang ada
kegiatan nyatanya seperti dapat dilihat oleh mata, didengar.
3. Menggunakan kata keterangan waktu bentuk present; usually, nowadays dll
4. Menggunakan istilah-istilah ilmiah misalnya kalau pada hewan nama ilmiah dari
hewan tersebut atau dalam bidang akuntansi seperti interest (Bunga) atau
current account
5. Terkadang juga menggunakan kalimat passive seperti I open the door, the door
is open by me
 6. Tidak boleh menggunakan ungkapan-ungkapan mengemukakan pendapat
7. Menggunakan linking verb seperti is, am are atau kata seem biasa pada
paragraph pertama tentang definisi
8. Menggunakan kata sifat.
Okay that all about our material today, I hope you can understand it, and thank you for
watching and wassalamu’alaikum wr wb
 Money
Money is any item of exchange that is accepted by people for the payment of goods and
services, as well as the repayment of loan. And nowadays, in modern economics,
money is defined as something that is available and generally accepted as a means of
payment for the purchase of goods and services, other valuable property, and for the
payment of debts. When you go to market, sometimes in a shop they ask you: “How do
you want to pay?” You can answer; “Cash/ by cheque/ By credit card?”
Uang adalah setiap barang pertukaran yang diterima oleh orang-orang untuk
pembayaran barang dan jasa, serta pembayaran kembali pinjaman. Dan saat ini, dalam
ekonomi modern, uang didefinisikan sebagai sesuatu yang tersedia dan diterima secara
umum sebagai alat pembayaran untuk pembelian barang dan jasa, properti berharga
lainnya, dan untuk pembayaran hutang. Ketika kamu pergi ke pasar, kadang-kadang di
toko mereka bertanya kepada Anda: "Bagaimana Anda ingin membayar?" Anda bisa
menjawab; "Tunai/ dengan cek/ dengan kartu kredit?"
Translated with www.DeepL.com/Translator (free version)
In a bank you usually have a current account, which is one where you pay in your salary
and then withdraw money to pay your everyday bills. The bank sends you a regular
bank statement telling you how much money is in your account. You may also have a
savings account where you deposit any extra money that you have and only take
money out when you want to spend it on something special. You usually try to avoid
having an overdraft or you end up paying a lot of interest. If your account is overdrawn,
you can be said to be in the red (as opposed to in black or credit). Sometime the bank
may lend you money- this is called a bank loan. If the bank (or building society) lend you
money to buy a house, that money is called a mortgage.
Di bank, Anda biasanya memiliki rekening giro, yaitu rekening tempat Anda membayar
gaji dan kemudian menarik uang untuk membayar tagihan sehari-hari. Bank akan
mengirimkan rekening koran secara teratur yang memberitahukan berapa banyak uang
yang ada di rekening Anda. Anda mungkin juga memiliki rekening tabungan di mana
Anda menyetorkan uang ekstra yang Anda miliki dan hanya mengambil uang ketika
Anda ingin membelanjakannya untuk sesuatu yang istimewa. Anda biasanya mencoba
menghindari tagihan rekening koran yang berlebihan atau Anda akhirnya membayar
banyak bunga. Jika rekening Anda mengalami tunggakan, Anda bisa dikatakan berada
dalam kondisi gawat (sebagai lawan dari kondisi normal atau kredit). Kadang-kadang
bank dapat meminjamkan uang kepada Anda - ini disebut pinjaman bank. Jika bank
(atau koperasi) meminjamkan uang kepada Anda untuk membeli rumah, uang itu
disebut cicilan rumah (KPR).
When you buy (or more formally, purchase) something in a shop, you usually pay for it
outright but sometimes you buy on credit. Sometimes you may be offered a discount or
a reduction on something you buy at a shop. This means that you get, say, £10 off
perhaps because you are a student. You are often offered a discount if you buy in bulk.
It is not usual to haggle about prices in a British shop, as it is in, a Turkish market. If you
want to return something which you have bought to a shop, you may be given a refund,
i.e. your money will be returned, provided you to have a receipt.
Apabila Anda membeli (atau lebih formal lagi, membeli) sesuatu di toko, biasanya Anda
membayarnya secara langsung, tetapi kadang-kadang Anda membeli secara kredit.
Kadang-kadang Anda mungkin ditawari diskon atau pengurangan untuk sesuatu yang
Anda beli di toko. Ini berarti bahwa Anda mendapatkan, katakanlah, potongan £10
mungkin karena Anda seorang pelajar. Anda sering ditawari diskon jika Anda membeli
dalam jumlah besar. Tidaklah biasa untuk tawar-menawar harga di toko Inggris, seperti
halnya di pasar Turki. Jika Anda ingin mengembalikan sesuatu yang telah Anda beli ke
toko, Anda dapat diberikan pengembalian uang, yaitu uang Anda akan dikembalikan,
asalkan Anda memiliki tanda terima.
The money that you pay for services, e.g. to a school or a lawyer, is usually called a fee
or fees; the money for a journey is a fare. If you buy something that you feel was very
good value, it’s a bargain. Uang yang Anda bayarkan untuk layanan, misalnya ke
sekolah atau pengacara, biasanya disebut fee atau biaya; uang untuk perjalanan
adalah ongkos. Jika Anda membeli sesuatu yang menurut Anda nilainya sangat pantas,
itu adalah tawar-menawar.
Uang yang Anda gunakan untuk membayar jasa, misalnya untuk sebuah sekolah atau
pengacara, biasanya disebut upah atau honor; uang untuk sebuah perjalanan adalah
tarif. Jika Anda membeli sesuatu yang menurut Anda nilainya sangat bagus, itu adalah
tawar-menawar.
In the beginning, humans did not recognize exchange because everyone would try to
meet their needs with their own efforts. They will hunt animals, look for fruits or make
their own clothes. However, with the development of the times faced humans with the
fact that what they produced themselves was not enough to meet all their needs. To
obtain goods that could not be produced by themselves, they looked for people who
were willing to exchange the goods they owned for other goods they needed. As a
result, the 'barter' system emerged, namely goods exchanged for goods. And with this
barter system humans still find difficulties, namely not being able to always get the
desired goods. A short story in 1000 BC appeared the first metal money found in
Tiongkok. Metal was chosen as a medium of exchange because it has a high value so
that it is generally favored, durable and not easily damaged, easily broken without
reducing value, and easy to move. Metals that are used as a medium of exchange
because they fulfill these conditions are gold and silver. In line with the development of
the economy, a perceived difficulty arises when the development of exchanges that
must be served with coins increases while the amount of precious metals (gold and
silver) is very limited. The use of metal money is also difficult to do for large transactions
so paper money was invented. Paper money was first used in China during the Tang
Dynasty. At first, paper money in circulation was proof of ownership of gold and silver as
a tool / intermediary for making transactions. In other words, the banknotes in circulation
at that time were money that was 100% guaranteed with gold or silver stored in a gold
or silver store and could be redeemed at any time with full guarantee. In later
developments, people no longer used gold (directly) as a medium of exchange.
Pada awalnya, manusia tidak mengenal pertukaran karena setiap orang akan berusaha
memenuhi kebutuhannya dengan usahanya sendiri. Mereka akan berburu binatang,
mencari buah-buahan atau membuat pakaian sendiri. Namun, dengan berkembangnya
zaman menghadapkan manusia dengan kenyataan bahwa apa yang mereka hasilkan
sendiri tidak cukup untuk memenuhi semua kebutuhannya. Untuk memperoleh barang-
barang yang tidak dapat dihasilkan sendiri, mereka mencari orang yang bersedia
menukarkan barang yang dimilikinya dengan barang lain yang dibutuhkannya.
Akibatnya, muncullah sistem 'barter', yaitu barang ditukar dengan barang. Dan dengan
sistem barter ini manusia masih menemukan kesulitan, yaitu tidak bisa selalu
mendapatkan barang yang diinginkan. Singkat cerita pada tahun 1000 SM muncul uang
logam pertama yang ditemukan di Tiongkok. Logam dipilih sebagai alat tukar karena
memiliki nilai yang tinggi sehingga umumnya digemari, tahan lama dan tidak mudah
rusak, mudah dipecahkan tanpa mengurangi nilai, dan mudah dipindahkan. Logam
yang digunakan sebagai alat tukar karena memenuhi syarat-syarat tersebut adalah
emas dan perak. Sejalan dengan perkembangan perekonomian, timbul kesulitan yang
dirasakan ketika perkembangan alat tukar yang harus dilayani dengan uang logam
meningkat sedangkan jumlah logam mulia (emas dan perak) sangat terbatas.
Penggunaan uang logam juga sulit dilakukan untuk transaksi dalam jumlah besar
sehingga diciptakanlah uang kertas. Uang kertas pertama kali digunakan di Tiongkok
pada masa Dinasti Tang. Pada awalnya, uang kertas yang beredar merupakan bukti
kepemilikan emas dan perak sebagai alat/perantara untuk melakukan transaksi.
Dengan kata lain, uang kertas yang beredar pada saat itu adalah uang yang dijamin
100% dengan emas atau perak yang disimpan di tempat penyimpanan emas atau
perak dan dapat ditukarkan sewaktu-waktu dengan jaminan penuh. Dalam
perkembangan selanjutnya, orang tidak lagi menggunakan emas (secara langsung)
sebagai alat tukar.
Translated with www.DeepL.com/Translator (free version)

Source: https://www.eslprintables.com/vocabulary_worksheets/culture_and_traditions/
english_money/money_481305/
https://www.investopedia.com/insights/what-is-money/
https://id.wikipedia.org/wiki/Uang
https://kumparan.com/berita-bisnis/cash-payment-journal-pengertian-dan-
penggunaannya-pada-laporan-keuangan-1yBHmXV30nB/full

The social function of the text is to inform about money

The generic structure of the text is
1. General classification is in paragraph 1 that tell about general information of
money.
2. Description is in second till the end of the paragraph that tell about detail
description of money
a) About the function of money, in a bank, in a market, and in a service
b) About the story of money
3. Language features
a) using general noun; money, bank, people etc
b) using simple present; In a bank you usually have a current account, which is
one where you pay in your salary and then withdraw money to pay your
everyday bills (sentence 1 in paragraph 1 etc), using action verb; take, pay
etc
c) using scientific term; current account, withdraw, mortgage etc
d) Sometime using passive voice; appeared, was chosen etc
e) Using linking verb;
f) Using Adjective
 High
 Enough
 Limited
 Invented
g) Using present timeless
 Usually
 Sometime

No. Aspek yang dinilai Kriteria Skor

1-5
1 Tujuan Komunikatif Sangat memahami 5
Memahami 4
Cukup memahami 3
Kurang memahami 2
Tidak memahami 1
2 Keruntutan Teks Struktur teks yang digunakan sangat runtut 5
Struktur teks yang digunakan runtut 4
Struktur teks yang digunakan cukup runtut 3
Struktur teks yang digunakan kurang runtut 2
Struktur teks yang digunakan tidak runtut 1
3 Pilihan Kosa Kata Sangat variatif dan tepat 5
Variatif dan tepat 4
 Cukup variatif dan tepat 3
Kurang variatif dan tepat 2
Tidak variatif dan tepat 1
4 Pilihan Tata Bahasa Tata bahasa sangat tepat 5
Tata bahasa tepat 4
Tata bahasa cukup tepat 3
Tata bahasa kurang tepat 2
Tata bahasa tidak tepat 1