THE STORY OF LOVE

Once upon a time, there was an island where all the feeling lived :

Happiness, Sadness, Knowledge, an all of the others including Love.

One day it was announced to the feeling that the island would sink, so all repair their boats and left.

Love the only one who stayed. Love wanted to persevere until the last possible moment....

When the island was almost sinking, Love decided to ask for help.

Richness was passing by Love in grand boat.

Love said,  “Richness, can you take me with you ?”

Richness answered, “No, I can’t... There is a lot of gold and silver in my boat. There is no place here for you.”

Love decided to ask Vanity who was also passing by in a beautiful vessel.

“Vanity, please help me !”

“I can’t help you Love. You are all wet and might damage my boat,” Vanity answered.

Sadness was close by so Love asked for help,

“Sadness, let me go with you.”

“Oh... Love, I am so sad that I need to be my self !”

Happiness passed by Love too, but she was so happy that she did not even hear when Love called her !

Suddenly, there was a voice, “Come Love, I will take you.”

It was an elder. Love so blessed and overjoyed that he even forgot to ask the elder her name.

When they arrived at dry land, the elder went her own way.

Love realizing how much he owed the elder, asked Knowledge, another elder,

“Who helped me ?”

“It’s was Time,” Knowledge answered.

“Time ?” asked Love.

“But why did Time help me ?”

Knowledge smiled with deep wisdom and answered,

“Because only Time is capable of understanding how great Love is.”

One day I woke early into  the morning to watch the sunrise.

Ah, the beauty of God’s creation is beyond description.

As I watched, I praised God for His beautiful work.  

As I sat there the Lord brought His presence on me.

He asked me, “Do you love Me ?”

I answered, “Of course, God ! You are my Lord and my Savior !”

Then He asked, “If you were physically handicapped, would you still love Me ?”

I was perplexed.

I looked down upon my arms, legs, and the rest of my body

and wondered how many things I wouldn’t able to do.

The things that I took for granted. And I answered,

“It would be tough, O Lord. But I would still love You.”

The the Lord said, “If you were blind, would you still love My creation ?”

How could I love something without being able to see it ?

Then I thought of all the blind people in the world

and how many of them still loved God and His creation.

So I answered, “It’s hard to think of it but I would still love You.”

The Lord then asked me, “If you were deaf, would you still listen to My Word ?”

How could I listen to anything being deaf ?

Then I understood. Listening to God’s word is not merely using our ears but our hearts.

I answered, “It would be tough, but I would still listen to Your Word.”

The Lord then asked, “If you were mute, would you still praise My Name ?”

How could I praise without a voice ?

Then it occurred to me that God wants us to sing from our heart and soul.

It never matters what we sound like.

And praising God is not always with a song but when we are persecuted.

We give God praise with our words of thanks.

So I answered, “Though I could not physically sing, I would still praise Your Name.”

And the Lord asked, “Do you really love Me ?”

With courage and a strong conviction, I answered boldly,

“Yes, Lord ! I love You because You are the one and true God !”

I thought that I had answered well but God asked, “Then why do you sin ?”

I answered, “Because I am only human. I am not perfect”

God replied, “Then why in times of peace do you stray the furthest ?

Why only in times of trouble do you pray the earnest ?”

No, answer. Only tears.

The Lord continued.

“Why only sing at fellowship and retreats ?

 Why seek Me only in times of worship ?

 Why ask things so selfishly ?

 Why ask things so unfaithfully ?”

The tears continued to roll down my cheek.

“Why are you ashamed of Me ?

 Why are you not spreading the good news ?

 Why in times of persecution, you cry to others when I offer My shoulder to cry on ?

 Why make excuses when I give you opportunities to serve in My name ?”

I tries to answer but there was no answer to give.

“You are blessed with life. I made you not to throw this gift away.

  I have blessed you with talents to serve Me, but you continued to turn away.

  I have stretched My Word to you but you do not gain in knowledge.

  I have spoken to you but your ears were closed.

  I have shown my blessing to you but your eyes were turned away.

  I have sent you servants but you sat idly by as they were pushed away.

  I have heard your prayers and I have answered them all.”

“Do you truly love Me ?”

I could not answer. How could I ?

I was embarrassed beyond belief. I had no excuse. What could I say to this ?

When my heart had cried out and the tears had flowed, I said

“Please forgive me, O Lord. I am unworthy to be Your child.”

The Lord uttered, “That is My grace, My child.”

I asked, “Then why do you continue to forgive me ?   Why do You love me so ?”

The Lord replied softly,

“Because you are My creation. You are My child. I will never abandon you.

 When you cry, I will have compassion and cry with you.

 When you scream in joy, I will laugh with you.

 When you are down, I will encourage you.

 When you fall, I will raise you up.

 When you are tired, I will carry you.

 I will be with you till the end of days, and I will love you forever.”

Never had I cried so hard before.

How could I have been so cold ?

How could I have hurt God as I had done ?

I asked God, “How much do You love me ?”

And the Lord stretched out His arms as they were nailed to the cross.

I bowed down at the feet of Christ, my Savior.

And for the first time, I truly prayed.

SISTEM PENJUALAN KREDIT

PT. Hanomasa adalah sebuah perusahaan dagang yang bergerak dibidang penjualan alat-alat berat. Perusahaan ini berdiri sejak tahun 2005 dan beralamatkan di Jakarta, perusahaan ini masih dibilang perusahaan kecil yang tidak mempunyai cabang. Karena perusahaan belum lama berdiri sehingga pelanggan tetap yang dimiliki terbilang sangat sedikit, namun omzet perusahaan dalam satu tahun sudah mencapai 5 milyar rupiah. Produk yang dijual adalah mesin genset, atap baja, kerangka dan lain-lain. Namun dengan semakin berkembangnya perusahaan maka dibutuhkan suatu sistem informasi yang dapat mendukung kinerja perusahaan. 
Untuk itu kita diminta mencoba untuk membuat diagram flowchart sistem penjualan kredit dan data flow diagram (DFD).

SISTEM PENERIMAAN KAS

Penyalur Dhuafa adalah sebuah lembaga sosial terbesar di Indonesia yang beroperasi dan berpusat di Jakarta. Lembaga ini telah memiliki kantor cabang hampir di seluruh propinsi. Lembaga ini menangani penerimaan zakat, infaq dan shodaqoh dari masyarakat yang akan disalurkan pada orang dhuafa, anak yatim, anak yatim piatu, janda, korban bencana alam dan yang lainnya. Penerimaan dana dari masyarakat diperoleh dengan cara para donatur datang langsung menyerahkan dananya  ke kantor secara tunai atau memberikan dalam bentuk cek dan melakukan tranfer melalui bank. Setiap donatur diminta untuk mengisi Form Data Donasi, jika donatur mengirimkan via transfer maka sebelumnya mengisi Form Data Donasi yang dikirimkan via fax atau post. Untuk lebih mengefektifkan operasional lembaga yang sudah meluas ke banyak propinsi maka lembaga menginginkan sistem informasi yang terintegrasi dimana masuk data pertama dimulai dari bagian penghimpunan dana.
Untuk itu kita diminta mencoba untuk membuat diagram flowchart sistem penerimaan kas dan data flow diagram (DFD).

DATA FLOW DIAGRAM (DFD)

Salah satu tool yang paling penting bagi seorang analis sistem. Penggunaan Data Flow Diagram (DFD) sebagai modeling tool dipopulerkan oleh Demacro & Yordan (1979) dan Gane & Sarson (1979) dengan menggunakan pendekatan metoda analisis sistem terstruktur. Data Flow Diagram (DFD) menggambarkan arus data dari suatu sistem informasi, baik sistem lama maupun sistem baru secara logika tanpa mempertimbangkan lingkungan fisik dimana data tersebut berada. Simbol-simbol yang digunakan pada DFD adalah :

• Kesatuan Luar. Kesatuan diluar sistem yang akan memberikan input atau menerima output dari sistem, dapat berupa orang, organisasi, sumber informasi lain atau penerima akhir dari suatu laporan.
• Proses. Merupakan kegiatan atau pekerjaan yang dilakukan oleh orang atau mesin komputer, dimana aliran data masuk, ditranformasikan ke aliran data keluar.
• Arus data. Disimbolkan dengan anak panah, dimana arus data mengalir diantara proses, simpanan data, kesatuan luar, kesatuan ruang.
• Simpanan data. Dapat berupa suatu file atau suatu sistem database dari suatu komputer, suatu arsip/dokumen, suatu agenda/buku. Simbolnya :

Langkah-langkah pembuatan DFD ialah :

1. Identifikasi semua kesatuan luar yang terlibat dengan sistem.
2. Identifikasi input dan output yang berhubungan dengan kesatuan luar.
3. Buatlah gambaran dari konteks diagram.

Beberapa hal yang harus diperhatikan dalam membuat DFD ialah :

• Pemberian Nomor pada diagram level n dengan ketentuan sebagai berikut :
• Setiap penurunan ke level yang lebih rendah harus mampu merepresentasikan proses tersebut dalam sepesifikasi proses yang jelas. Sehingga  seandainya belum cukup jelas  maka seharusnya diturunkan ke level yang lebih rendah.
• Setiap penurunan harus dilakukan hanya jika perlu.
• Tidak semua bagian dari sistem harus diturunkan dengan jumlah level  yang sama karena yang kompleks bisa saja diturunkan, dan yang sederhana mungkin tidak perlu diturunkan. Selain itu, karena tidak semua proses dalam level yang sama punya derajat kompleksitas yang sama juga.
• Konfirmasikan DFD yang telah dibuat pada pemakai dengan cara top-down.
• Aliran data yang masuk dan keluar pada suatu proses di level n harus berhubungan dengan aliran data yang masuk dan keluar pada level n+1. Dimana level n+1 tersebut mendefinisikan sub-proses pada level n tersebut.
• Penyimpanan yang muncul pada level n harus didefinisikan kembali pada level n+1, sedangkan penyimpanan yang muncul pada level n tidak harus muncul pada level n-1 karena penyimpanan tersebut bersifat lokal.
• Ketika mulai menurunkan DFD dari level tertinggi, cobalah untuk mengidentifikasi external events dimana sistem harus memberikan respon. External events dalam hal ini berarti suatu kejadian yang berkaitan dengan pengolahan data di luar sistem, dan menyebabkan sistem kita memberikan respon.

• Jangan menghubungkan langsung antara satu penyimpanan dengan penyimpanan lainnya (harus melalui proses).
• Jangan menghubungkan langsung dengan tempat penyimpanan data dengan entitas eksternal / terminator (harus melalui proses), atau sebaliknya.
• Jangan membuat suatu proses menerima input tetapi tidak pernah mengeluarkan output yang disebut dengan istilah “black hole”.
• Jangan membuat suatu tempat penyimpanan menerima input tetapi tidak pernah digunakan untuk proses.
• Jangan membuat suatu hasil proses yang lengkap dengan data yang terbatas yang disebut dengan istilah “magic process”.
• Jika terdapat terminator yang mempunyai banyak masukan dan keluaran, diperbolehkan untuk digambarkan lebih dari satu sehingga mencegah penggambaran yang terlalu rumit, dengan memberikan tanda asterik ( * ) atau garis silang ( #  ), begitu dengan bentuk penyimpanan.
• Aliran data ke proses dan keluar sebagai output keterangan aliran data berbeda.

 

CONTEXT DIAGRAM

Context diagram yaitu diagram tingkat atas, merupakan diagram dari sebuah sistem yang menggambarkan aliran-aliran data yang masuk dan keluar dari sistem dan yang masuk dan keluar dari entitas luar. Hal yang harus diperhatikan :

• Memberikan gambaran tentang seluruh sistem.
• Terminal yang memberikan masukan kesistem disebut source.
• Terminal yang menerima keluaran disebut sink.
• Hanya ada satu proses.
• Tidak boleh ada data store.

Setelah pembuatan kontext akan dilanjutkan dengan pembuatan :

• DFD level 0 : Penggambaran context diagram yang lebih rinci (overview diagram). Hal yang harus diperhatikan :
• Perlihatkan data store yang digunakan.
• Pada proses yang tidak dirinci lagi, tambahkan tanda * pada akhir penomoran proses.
• Keseimbangan antara diagram kontex dan diagram nol harus dipelihara.

• DFD level 1 : Tiap-tiap proses level 0 akan digambarkan rinci. Hal yang harus diperhatikan :
• Keseimbangan aliran data antara diagram nol dan diagram rinci.
• Pada proses yang tidak dirinci lagi, tambahkan tanda * pada akhir penomoran proses.
• Keseimbangan data store yang digunakan.

Penomoran Proses

FLOWCHART Bag. 2

Setelah kita membahas jenis-jenis flowchart pada postingan sebelumnya. Maka kita juga perlu mengenal simbol-simbol yang digunakan dalam membuat flowchart. Simbol-simbol flowchart yang biasanya dipakai adalah simbol-simbol flowchart standar yang dikeluarkan oleh ANSI dan ISO. Berikut ini adalah simbol-simbolnya :

FLOWCHART Bag. 1

Flowchart adalah penggambaran secara grafik dari langkah-langkah dan urut-urutan prosedur dari suatu program. Flowchart menolong analis dan programmer untuk memecahkan masalah kedalam segmen-segmen yang lebih kecil dan menolong dalam menganalisis alternatif-alternatif lain dalam pengoperasian. Flowchart biasanya mempermudah penyelesaian suatu masalah khususnya masalah yang perlu dipelajari dan dievaluasi lebih lanjut.

Bila seorang analis dan programmer akan membuat flowchart, ada beberapa petunjuk yang harus diperhatikan, seperti :

1. Flowchart digambarkan dari halaman atas ke bawah dan dari kiri ke kanan.
2. Aktivitas yang digambarkan harus didefinisikan secara hati-hati dan definisi ini harus dapat dimengerti oleh pembacanya.
3. Kapan aktivitas dimulai dan berakhir harus ditentukan secara jelas.
4. Setiap langkah dari aktivitas harus diuraikan dengan menggunakan deskripsi kata kerja, misalkan MENGHITUNG PAJAK PENJUALAN.
5. Setiap langkah dari aktivitas harus berada pada urutan yang benar.
6. Lingkup dan range dari aktifitas yang sedang digambarkan harus ditelusuri dengan hati-hati. Percabangan-percabangan yang memotong aktivitas yang sedang digambarkan tidak perlu digambarkan pada flowchart yang sama. Simbol konektor harus digunakan dan percabangannya diletakan pada halaman yang terpisah atau hilangkan seluruhnya bila percabangannya tidak berkaitan dengan sistem.
7. Gunakan simbol-simbol flowchart yang standar.

Flowchart terbagi atas lima jenis, yaitu :

• Flowchart Sistem. Flowchart Sistem merupakan bagan yang menunjukkan alur kerja atau apa yang sedang dikerjakan di dalam sistem secara keseluruhan dan menjelaskan urutan dari prosedur-prosedur yang ada di dalam sistem. Dengan kata lain, flowchart ini merupakan deskripsi secara grafik dari urutan prosedur-prosedur yang terkombinasi yang membentuk suatu sistem. Flowchart Sistem terdiri dari data yang mengalir melalui sistem dan proses yang mentransformasikan data itu. Data dan proses dalam flowchart sistem dapat digambarkan secara online (dihubungkan langsung dengan komputer) atau offline (tidak dihubungkan langsung dengan komputer, misalnya mesin tik, cash register atau kalkulator). Contoh flowchart sistem dapat dilihat pada gambar berikut ini :

• Flowchart Paperwork/Flowchart Dokumen. Flowchart paperwork menelusuri alur dari data yang ditulis melalui sistem. Flowchart paperwork sering disebut juga dengan flowchart dokumen. Kegunaan utamanya adalah untuk menelusuri alur form dan laporan sistem dari satu bagian ke bagian lain baik bagaimana alur form dan laporan diproses, dicatat dan disimpan. Pada flowchart dokumen yang harus diingat adalah penitik beratannya pada dokumen apa yang harus ada sebagai bukti, berapa rangkap yang harus dibuat dan dikirimkan kepada siapa saja yang dinilai memiliki wewenang untuk memegangnya serta pihak siapa saja yang berhak untuk memberikan otorisasi atas rangkaian sistem yang terjadi. Contoh flowchart dokumen dapat dilihat pada gambar berikut ini :

• Flowchart Skematik. Flowchart skematik mirip dengan flowchart sistem yang menggambarkan suatu sistem atau prosedur. Flowchart skematik ini bukan hanya menggunakan simbol-simbol flowchart standar, tetapi juga menggunakan gambar-gambar komputer, peripheral, form-form atau peralatan lain yang digunakan dalam sistem. Flowchart skematik digunakan sebagai alat komunikasi antara analis sistem dengan seseorang yang tidak familiar dengan simbol-simbol flowchart yang konvensional. Pemakaian gambar sebagai ganti dari simbol-simbol flowchart akan menghemat waktu yang dibutuhkan oleh seseorang untuk mempelajari simbol abstrak sebelum dapat mengerti flowchart. Gambar-gambar ini mengurangi kemungkinan salah pengertian tentang sistem, hal ini disebabkan oleh ketidak-mengertian tentang simbol-simbol yang digunakan. Gambar-gambar juga memudahkan pengamat untuk mengerti segala sesuatu yang dimaksudkan oleh analis, sehingga hasilnya lebih menyenangkan dan tanpa ada salah pengertian. Contoh flowchart skematik dapat dilihat pada gambar berikut ini :

• Flowchart Program. Flowchart program dihasilkan dari Flowchart sistem. Flowchart program merupakan keterangan yang lebih rinci tentang bagaimana setiap langkah program atau prosedur sesungguhnya dilaksanakan. Flowchart ini menunjukkan setiap langkah program atau prosedur dalam urutan yang tepat saat terjadi. Programmer menggunakan flowchart program untuk menggambarkan urutan instruksi dari program komputer. Analis Sistem menggunakan flowchart program untuk menggambarkan urutan tugas-tugas pekerjaan dalam suatu prosedur atau operasi. Contoh flowchart program dapat dilihat pada gambar berikut ini :

• Flowchart Proses. Flowchart proses merupakan teknik penggambaran rekayasa industrial yang memecah dan menganalisis langkah-langkah selanjutnya dalam suatu prosedur atau sistem. Flowchart proses digunakan oleh perekayasa industrial dalam mempelajari dan mengembangkan proses-proses manufacturing. Dalam analisis sistem, flowchart ini digunakan secara efektif untuk menelusuri alur suatu laporan atau form. Flowchart proses memiliki lima simbol khusus yaitu : 

         Contoh flowchart proses dapat dilihat pada gambar berikut ini :

PENGENDALIAN SISTEM INFORMASI AKUNTANSI

Pengendalian adalah rencana organisasi dan metode bisnis yang dipergunakan untuk menjaga aset, memberikan informasi yang akurat dan andal, mendorong dan memperbaiki efisiensi jalannya organisasi serta mendorong kesesuaian dengan kebijakan yang telah ditetapkan. Tiga fungsi penting dalam organisasi :

• Pengendalian untuk pencegahan (Preventive Control). Berguna untuk mencegah timbulnya suatu masalah sebelum ada masalah.
• Pengendalian untuk pemeriksaan (Detective Control). Untuk mengungkap masalah, saat masalah tersebut ada.
• Pengendalian korektif (Corrective Control). Memecahkan masalah yang ditemukan oleh pengendalian pemeriksaan.

Fungsi kontrol dalam mendesain sistem informasi akuntansi yakni :

• Semua transaksi dilakukan otorisasi yang tepat.
• Semua transaksi dicatat dengan valid.
• Semua hal yang valid, tercatat sebagai transaksi yang diotorisasi.
• Semua transaksi dicatat secara akurat.
• Semua asset dilindungi dari kerugian dan pencurian.
• Aktivitas bisnis dilakukan secara efisiensi dan efektif. 

Berikut ini macam-macam ancaman yang terjadi dan cara pengendaliannya :

SISTEM INFORMASI AKUNTANSI

Sistem Informasi Akuntansi (SIA) adalah suatu komponen organisasi yang mengumpulkan, mengklasifikasikan, mengolah, menganalisa dan mengkomunikasikan informasi finansial dan pengambilan keputusan yang relevan bagi pihak luar perusahaan dan pihak ekstern. Akuntansi sendiri sebenarnya adalah sebuah sistem informasi. Fungsi penting yang dibentuk Sistem Informasi Akuntansi (SIA)  pada sebuah organisasi antara lain :

• Mengumpulkan dan menyimpan data tentang aktivitas dan transaksi.
• Memproses data menjadi into informasi yang dapat digunakan dalam proses pengambilan keputusan.
• Melakukan kontrol secara tepat terhadap aset organisasi.

Subsistem SIA memproses berbagai transaksi keuangan dan transaksi nonkeuangan yang secara langsung memengaruhi pemrosesan transaksi keuangan. Sistem Informasi Akuntansi (SIA)  terdiri dari 3 subsistem yaitu :

• Sistem pemrosesan transaksi. Mendukung proses operasi bisnis harian.
• Sistem buku besar/ pelaporan keuangan. Menghasilkan laporan keuangan, seperti laporan laba/rugi, neraca, arus kas, pengembalian pajak.
• Sistem pelaporan manajemen. Yang menyediakan pihak manajemen internal berbagai laporan keuangan bertujuan khusus serta informasi yang dibutuhkan untuk pengambilan keputusan, seperti anggaran, laporan kinerja, serta laporan pertanggungjawaban.

Sebuah Sistem Informasi Akuntansi (SIA) menambah nilai dengan cara :

• Menyediakan informasi yang akurat dan tepat waktu sehingga dapat melakukan aktivitas utama pada value chain secara efektif dan efisien.
• Meningkatkan kualitas dan mengurangi biaya produk dan jasa yang dihasilkan.
• Meningkatkan efisiensi.
• Meningkatkan kemampuan dalam pengambilan keputusan.
• Meningkatkan sharing knowledge.
• Menambah efisiensi kerja pada bagian keuangan.

Sistem Informasi Akuntansi itu merupakan suatu bagian organisasi yang melakukan proses pengolahan data keuangan menjadi suatu informasi yang berguna bagi manajemen maupun pihak eksternal perusahaan sebagai dasar untuk pengambilan keputusan. Didalam Sistem Informasi Akuntansi itu dapat dibedakan menjadi 5 sistem yaitu :

1. Sistem akuntansi utama : Klasifikasi rekening, riil dan nominal, Buku besar (umum dan pembantu), Jurnal, dan Buku transaksi.
2. Sistem penjualan dan penerimaan barang : Order penjualan, perintah pengiriman dan pembuatan faktur (penagihan), Distribusi penjualan, Piutang, dan Penerimaan uang dan pengawasan kredit.
3. Sistem pembelian dan pengeluaran uang : Order pembelian dan laporan penerimaan barang, Distribusi pembelian dan biaya, Utang (voucher), dan Prosedur pengeluaran uang.
4. Sistem pencatatan waktu dan penggajian : Personalia, Pencatatan waktu, Penggajian, dan Distribusi gaji dan upah.
5. Sistem produksi dan biaya produksi : Order produksi, Pengawasan persediaan, dan Akuntansi biaya.

Dari pembagian di atas ini menunjukkan bahwa sistem akuntansi itu ditetapkan untuk mengatur seluruh aktivitas perusahaan sehingga menjamin adanya perlakuan yang seragam terhadap transaksi-transaksi perusahaan yang terjadi. Disamping itu, keseluruhan transaksi dapat tercatat serta dapat dilaporkan ke pihak manajer

VERB TENSES

Verb tenses in English indicate the time or the state of the action in a sentence. Here we will review these verb tenses.

The Simple Present Tense

• We form the simple present by using the basic verb (I like, they need). The only change is adding –s or –es for the third person singular (he likes, she needs, it passes).
• We use the simple present tense when :
• The action is general,
• The action happens all the time, or habitually, in the past, present and future,
• The action is not only happening now,
• The statement is always true.

The Present Continuous Tense

• We form the present continuous by using the auxiliary be in the present before the verb and adding –ing to the end of the verb.
• We often use the present continuous tense in English. It is very different from the simple present tense, both in structure and in use. We use the present continuous tense to talk about :
• Action happening now,
• Action in the future.

The Present Perfect Tense

• The present perfect tense is a rather important tense in English, but it gives speakers of some languages a difficult time. That is because it uses concepts or ideas that do not exist in those languages. In fact, the structure of the present perfect tense is very simple. The problems come with the use of the tense.
• We form the present perfect by using the auxiliary have or has and the past participle of the verb.
• We use the present perfect to show that an action began in the past and continues to  the general present.

The Present Perfect Continuous Tense

• We form the present perfect continuous by using have been or has been before the verb and adding –ing to the end of  the verb.
• This tense is called the present perfect continuous tense. There is usually a connection with the present or now. There are basically two uses for the present perfect continuous tense :
• An action that has just stopped or recently stopped. We use the present perfect continuous tense to talk about an action that started in the past and stopped recently. There is usually a result now.
• An action continuing up to now. We use the present perfect continuous tense to talk about an action that started in the past and is continuing now. This is often used with for or since.

The Simple Past Tense

• If a verb is regular, we form the simple past by putting –ed or –d on the end (work, worked/type, typed). If the verb is irregular, there are usually internal changes (get, got) or almost complete changes (bring, brought).
• We use the simple past tense for two main reasons :
• To show that an action happened in the past and is completely finished,
• To show which two actions in the past lasted for a shortter time.

The Past Continuous Tense

• We form the past continuous by using the auxiliary was or were before the verb and adding –ing to the end of the verb.
• We use the past continuous tense for two main reasons :
• To show that an action was in progress at a certain point in the past,
• To show which of two actions in the past was longer.
• We often use the past continuous tense with the simple past tense. We use the past continuous tense to express a long action. And we use the simple past tense to express a short action that happens in the middle of the long action. We can join the two ideas with when or while.

The Past Perfect Tense

• We form the past perfect by using the auxiliary had plus the past participle of the verb.
• The past perfect tense expresses action in the past before another action in the past. This is the past in the past.

The Simple Future

• With all verbs, both regular and irregular, we form the simple future by adding will before the verb.
• We use the simple future tense when there is no plan or decision to do something before we speak. We make the decision spontaneously at the time of speaking.
• We often use the simple future tense to make a prediction about the future. Again, there is no firm plan. We are saying what we think will happen.

The Future Perfect Tense

• We form the future perfect tense by using will plus the auxiliary have plus the past participle of the verb.
• We use the future perfect for two main reasons :
• To show that an action will be completed before a time in the future,
• To make a prediction about actions that are now finished.

ACTIVE AND PASSIVE TENSES CHART

The following is the structure and examples of active and passive sentences

ARTICLES

An article is a kind of adjective which is always used with and gives some information about a noun. There are only two articles a and the, but they are used very often and are important for using English accurately. The word a (which becomes an when the next word begins with a vowel - a, e, i, o, u) is called the indefinite article because the noun it goes with is indefinite or general. The meaning of the article a is similar to the number one, but one is stronger and gives more emphasis.  It is possible to say I have a book or I have one book, but the second sentence emphasizes that I do not have two or three or some other number of books. The word the is known as the definite article and indicates a specific thing. The difference between the sentences I sat on a chair and I sat on the chair is that the second sentence refers to a particular, specific chair, not just any chair. Many nouns, especially singular forms of countable nouns which you will learn about later, must have an article. In English, it is not possible to say I sat on chair without an article, but  a demonstrative or possessive adjective can be used instead of an article as in the sentences I sat on that chair and I sat on his chair. Whenever you see an article, you will find a noun with it. The noun may be the next word as inthe man or there may be adjectives and perhaps adverbs between the article and the noun as in the very angry, young man.

CONJUCTIONS

A conjunction is a word that connects other words or groups of words. In the sentence Bob and Dan are friends the conjunction and connects two nouns and in the sentence. He will drive or fly, the conjunction or connects two verbs. In the sentence It is early but we can go, the conjunction but connects two groups of words. Coordinating conjunctions are conjunctions which connect two equal parts of a sentence. The most common ones are and, or, but, and so which are used in the following ways :

• and is used to join or add words together in the sentence They ate and drank. 
• or is used to show choice or possibilities as in the sentence He will be here on Monday or Tuesday. 
• But is used to show opposite or conflicting, ideas as in the sentence She is small but strong. so is used to show result as in the sentence I was tired so I went to sleep.

Subordinating conjunctions connect two parts of a sentence that are not equal and will be discussed more in another class. For now, you should know some of the more common subordinating conjunctions such as :
    after                    before                 unless
    although              if                         until
    as                        since                   when
    because              than                     while

Correlative conjunctions are pairs of conjunctions that work together. In the sentence Both Jan and Meg are good swimmers, both...and are correlative conjunctions. The most common correlative conjunctions are :
    both . . .and
    either . . . or
    neither . . . nor
    not only . . . but also

PREPOSITIONS

A preposition is a word which shows relationships among other words in the sentence. The relationships include direction, place, time, cause, manner and amount.

• In the sentence She went to the store, to is a preposition which shows direction.  
• In the sentence He came by bus, by is a  preposition which shows manner.  
• In the sentence They will be here at three o'clock, at is a preposition which shows time.
• in the sentence It is under the table, under is a preposition which shows place.

A preposition always goes with a noun or pronoun which is called the object of the preposition. The preposition is almost always before the noun or pronoun and that is why it is called a preposition. The preposition and the object of the preposition together are called a prepositional phrase. The following chart shows the prepositions, objects of the preposition, and prepositional phrases of the sentences above.

Prepositional phrases are like idioms and are best learned through listening to and reading as much as possible. Below are some common prepositions of time and place and examples of their use.
Prepositions of time :
at two o'clock
on Wednesday
in an hour, in January; in 1992
for a day
Prepositions of place :
at my house
in New York, in my hand
on the table
near the library
across the street
under the bed
between the books

PRONOUNS

A pronoun is often defined as a word which can be used instead of a noun. For example, instead of saying John is a student, the pronoun he can be used in place of the noun John and the sentence becomes He is a student. We use pronouns very often, especially so that we do not have to keep on repeating a noun. This chapter is about the kind of pronoun called a personal pronoun because it often refers to a person. Like nouns, personal pronouns sometimes have singular and plural forms (I-we, he-they). Unlike nouns, personal pronouns sometimes have different forms for masculine/male, feminine/female and neuter  (he-she-it). 

Also unlike nouns, personal pronouns have different forms depending on if  they act as subjects or objects (he-him, she-her). A subject is a word which does an action and usually comes before the verb, and an object is a word that receives an action and usually comes after the verb. For example, in the sentence Yesterday Susan called her mother, Susan is the subject and mother is the object. The pronoun she can be used instead of Susan and the pronoun her can be used instead of mother. The form of a personal pronoun also changes according to what person is referred to.  Person is used here as a grammar word and means :

• 1st person or the self (I, me, we),
• 2nd person or the person spoken to (you),
• 3rd person or the person spoken about (he, she, him, her, they, them).

There is also a possessive form of the pronoun. Just as we can make a noun possessive as in the sentence That is my father's book to mean That is the book of my father, we can make the pronoun possessive and say That book is his. There are possessive adjective forms (such as my, your, his, her, etc.). Possessive pronouns can stand by themselves without nouns, but possessive adjectives, like other adjectives, are used together with nouns. There is also an intensive form of the pronoun which intensifies or emphasizes the noun that it comes after as in the sentence I myself saw him. The reflexive form of the pronoun looks exactly like the intensive form but is used when the subject and object of a verb refers to the same person as in the sentence I saw myself in the mirror.

All of this may sound confusing, but if you study the chart below, it will be clearer :

Notice that the form you is the same for subject and object, singular and plural and that there is no neuter singular possessive form. There are also interrogative pronouns (who, which, what) used for asking questions and relative pronouns (who, which, what, that) used in complex sentences which will be discussed in another place.  Some grammar books also talk about demonstrative pronouns (this, that, these, those) and indefinite pronouns (some, all, both, each, etc.) which are very similar to adjectives.

ADVERBS

We have seen that an adjective is a word that gives more information about a noun or pronoun.  An adverb is usually defined as a word that gives more information about a verb, an adjective or another adverb. Adverbs describe verbs, adjectives and adverbs in terms of such qualities as time, frequency and manner. In the sentence Sue runs fast, fast describes how or the manner in which Sue runs. In the sentence Sue runs very fast, very describes the adverb fast and gives information about how fast Sue runs. Most, but not all adverbs end in -ly as in  But not all words that end in -ly are adverbs (ugly is an adjective, supply and reply can both be nouns or verbs). Many times an adjective can be made into an adverb by adding -ly as in nicely, quickly, completely, sincerely.  Adverbs of time tell when something happens and adverbs of frequency tell how often something happens.  Below are some common  adverbs of time and frequency which you should learn :