【HERESY更新情報】

【Send Message for HERESY web radio「RADIO JACK」September！】
RUKI＆AOI will be on a recording for a talk September for HERESY on Aug. 30.
Send of your messages to join their talk！

※This program is broadcasted in Japanese lauage only.

■The talk 7：broadcast on September.8
DJ：RUKI&AOI

■The talk 8：broadcast on September.22
DJ：RUKI&AOI

＜What`s theme for September?＞
・A segment “YAMIBUKA”
A program segment to touch a deep and dark side of your thoughts.
Please tell us about your dark side.

・A segment “GAZE KETSU”！
Express your sense of humor! The best humorous episode will be chosen by the GazettE member!
Do you have any name which created in a family or a close friends? theGazettE member calls USB flash memory a “GACHACON” around them.
Share us a unique name, something you and your friend understand but others has no clue what that is.
Or seggest a creative funny word the GazettE member to use.

・BAND GALzSENRYU
Send us your original SENRYU related BAND GAL.
Get an original sticker by sending a humorous SENRYU. Prise sticker will be given when your SENRY picked by a band member!
※SENRYU is a humorous Japanese short poem style in an ordered to constructed by three lines formed with 5, 7 and 5 syllables.
For instance：ヘドバンと　グッズで首が　回らない　～by REITA～
For instance:Head banging and buying goods are swamping me bad. ～by REITA～

・Beef or Chicken?
Which choice is better?
Maybe it`s nothing matters for everybody else except you. But, don`t you ever suffered from having a hard time trying to make a hard choice? Share with us and listen to what the GazettE have to say about it!

Collecting a Segment in this program!
Send us your idea for a segment of a program! New segment will be chosen by the GazettE member in RADIO JACK.
They may choose your idea for a next segment of the program!?

・We welcome your free messages too!

Send us your messages!
Collection term：ends August.28(mon)23:59

See RADIO page here▷http://fc-heresy.com/en/free/stream/

THE GAZETTE

SPOOKY BOX 2 [THE DARK HORROR SHOW]

The GazettE - [TRACES Vol.2] ~ Ballad Best Album

The GazettE – TRACES Vol.2 (Download)

File Size: 133MB/ ZIP / (MP3/256K)

Release (2017.03.08) / Catalog Number SRCL-9337

[Download MP3] MEGA / Mediafire

 =============================================

Third greatest hits album release from The GazettE to commemorate the 15th anniversary of the band’s career. All the included songs are re-recorded and remixed for this release. This edition contains 12 songs total, including two bonus ones.

 ------------------------------------------------------

Tracklist

[Limited Edition]
1 枯詩 / THE GAZETTE
2 Cassis / THE GAZETTE
3 D.L.N / THE GAZETTE
4 CALM ENVY / THE GAZETTE
5 reila / THE GAZETTE
6 UNTITLED / THE GAZETTE
7 WITHOUT A TRACE / THE GAZETTE
8 紅蓮 / THE GAZETTE
9 白き優鬱 / THE GAZETTE
10 PLEDGE / THE GAZETTE
11 絲 (BONUS TRACK) / THE GAZETTE
12 体温 (BONUS TRACK) / THE GAZETTE

TRANSAKSI PEROLEHAN AKTIVA TETAP

Bagaimana cara mencatat transaksi pembelian aktiva tetap secara tunai?

Adanya transaksi pembelian secara tunai, akan menambah nilai aktiva tetap tersebut di sebelah debet sebesar harga perolehannya.

Contoh:

Pada tanggal 5 Januari 2000 dibeli tunai sebuah mesin dengan harga perolehan sebagai berikut:

-          Harga beli                       Rp10.000.000,00

-          Biaya angkutan                Rp  1.000.000,00

-          Biaya bongkar muat         Rp     300.000,00

-          Biaya pemasangan           Rp  1.200.000,00

-          Biaya percobaan              Rp     500.000,00

Harga perolehan              Rp13.000.000,00

Jurnal untuk mencatat pembelian mesin:

Jan 5  Mesin                    Rp     13.000.000,00

                             Kas                                           Rp    13.000.000,00

AKUNTANSI DAN LAPORAN KEUANGAN

A. Pengertian Akuntansi

Akuntansi berasal dari kata asing accounting yang artinya dalam bahasa indonesia adalah menghitung atau mempertanggungjawabkan. Secara umum akuntansi adalah kumpulan prosedur-prosedur untuk mencatat, mengklasifikasikan, mengikhtisarkan, dan melaporkan dalam bentuk laporan keuangan.

Berikut ini adalah pengertian akuntansi yang lainnya :
a. Menurut Amin W, Akuntansi adalah suatu aktivitas jasa (mengidentifikasikan, mengukur, mengkalsifikasikan dan mengikhtisarkan) kejadian atau transaksi ekonomi yang menghasilkan informasi kuantitatif terutama yang bersifat keuangan yang digunakan dalam pengambilan keputusan.
b. Menurut Abubakar. A & Wibowo, Akuntansi adalah proses identifikasi, pencatatan dan komunikasi terhadap transaksi ekonomi dari suatu entitas/perusahaan.

B. Fungsi Akuntansi
 
Fungsi utama akuntansi adalah sebagai informasi keuangan suatu organisasi. Dari laporan akuntansi kita bisa melihat posisi keuangan sutu organisasi beserta perubahan yang terjadi di dalamnya. Akuntansi dibuat secara kualitatif dengan satuan ukuran uang. Informasi mengenai keuangan sangat dibutuhkan khususnya oleh pihak manajer / manajemen untuk membantu membuat keputusan suatu organisasi.

RELEASE 2017.03.08 - BALLAD BEST ALBUM TRACES Vol.2

THE GAZETTE - NEW ALBUM [BALLAD BEST ALBUM]

THE GAZETTE NEW LOOK 2017 FEBRUARY

EPICA on 2017

EPICA is proud to launch their new music video for “BEYOND THE MATRIX” – taken off our latest album, The Holographic Principle.

“The energy that lives within ‘BEYOND THE MATRIX’ is extremely contagious. It will sweep you off your feet when the melodies enter your mind. The video embodies the spirit and liveliness of EPICA. Transcend together with us and shine past the sky.”
– Simone Simons

• Mark Jansen – rhythm guitar, lead growled vocals (2002–present)
• Coen Janssen – keyboards, synthesizer, piano (2002–present)
• Simone Simons – lead vocals (2002–present)
• Ariën van Weesenbeek – drums, spoken vocals, backing growled vocals (2007–present; session member: 2006-2007)
• Isaac Delahaye – lead guitar, backing clean vocals (2009–present)
• Rob van der Loo – bass (2012–present)

The Holographic Principle (2016–present)

On May 31, 2016 Epica confirmed the title of the band's new album: The Holographic Principle, that was released on September 30, 2016. In an interview with Spark TV the band's singer Simone Simons discussed the complex nature of the album, explaining that the band used more "real, live instruments" than in previous albums and that this albums is "one of [the band's] most ambitious offerings to date". The band announced previously that the album would be released as part of their performance at the second edition of Epic Metal Fest, but later revised this, stating it would be released a day earlier.
They are currently on tour as part of The Holographic Principle World Tour. The band has already toured the North America and as of now is touring Europe. Plans for show in Asia and South America have been made.

The Quantum Enigma and Epic Metal Fest (2014–2015)

On February 5, 2014 Epica revealed on their official website first details about their sixth album. It was revealed that the new album will be titled The Quantum Enigma and would be released in the beginning of May 2014. Later that same month the band unveiled the album's cover art, which was created by longtime collaborator Stefan Heilemann to accompany the ideas behind the lyrics. Track listing and release dates were announced the same day as well and eventually The Quantum Enigma was released by Nuclear Blast on the 2nd of May (Europe), 5 May (UK) and the 13th of May (USA). The album was produced by Joost van den Broek and recorded in the Sandlane Recording Facilities in The Netherlands. The Quantum Enigma debuted at 110 on US Billboard 200, making it Epica's second entry on this chart, the previous being Requiem for the Indifferent and charting there in February 2013. In Epica's home country Netherlands, the album peaked at No. 4 making it their highest ranking album on the chart.
The band commented: "Where Retrospect reflected on the first decade of our career, we'd like to think The Quantum Enigma marks the beginning of a new era, where Epica sounds heavy, modern and without compromises! More than ever, the creation of this album was a group effort and we are extremely proud of the results! Every detail finds its way into a perfectly balanced mix, and makes Epica sound raw and overwhelming."
On March 17, 2014 the first single, "The Essence of Silence" was made available as a digital download from iTunes, Amazon, Spotify, Deezer and other platforms. Three days later a lyric video was released. "Unchain Utopia" was chosen as the second single and released on April 8, 2014. In an interview with the Sonic Cathedral Webzine, lead vocalist Simone Simons confirmed that a music video for "Unchain Utopia" was set to be released soon. However, a lyric video was released instead, which features footage originally filmed for the music video. Later on the band decided to film a music video for the track "Victims of Contingency", which was released on October 30, 2014.
The band returned to the stage after almost a year on the 30th April in 2013, Tilburg in their home country, The Netherlands, which marked the album release show. Throughout 2014 and 2015 the band toured Europe, Asia, Africa and both South and North America in support of The Quantum Enigma. Their last venue before going back to studio is set take place on 22 November 2015 at "Klokgebouw" in Eindhoven, the Netherlands, where Epica previously held their Retrospect venue. The show will be a part of the first edition of "Epic Metal Fest", which is a festival organised and curated by the members of the band. Epica announced Epic Metal Fest on June 3, 2015 on their official website and revealed that they will be joined at the festival by bands Dragonforce, Eluveitie, Fear Factory, Moonspell, Delain and Periphery. The frontwoman Simone Simons further commented: "It was a long-cherished dream of Epica to host our own festival and we are very proud to be able to present an absolute awesome array of international metal acts. This day will surely be the next highlight in our career and we hope to be able to share it with all of you!"
On June 5, 2015 Epica was awarded the Music Export Award at Buma Rocks, which is given to the Dutch act with the most international success in the past year. The band's guitarist/vocalist Mark Jansen thanked band's fans through their official website: "We are honoured with this prestigious award, it’s a big achievement after all those years of investing countless hours and much energy into Epica. It shows that everything you do by following your heart will eventually pay off and will get acknowledged. Thanks to all our fans from all over the world!”

Requiem for the Indifferent and Retrospect (2011–2013)

In an interview in November 2010, Simone stated that the band was going to start writing music around February 2011 after their Latin American tour is over. She also stated that they were hoping for a release in the first quarter of 2012. 14 tracks were written without lyrics by May 2011. The band entered the studio later that year, with Sascha Paeth once again as the producer.
On December 1, the band announced that the name of the album would be Requiem for the Indifferent, and would be inspired by such factors as the enormous tension between different religions and cultures, wars, natural disasters and the financial crisis. The album was released on March 9, 2012 in Europe, and on March 13, 2012 in the United States. On March 24, 2012, Epica announced on their website that original bassist Yves Huts and Epica had parted ways, to be replaced by Rob van der Loo (ex-Delain, MaYaN). On April 24, the music video of Storm the Sorrow was officially released, earning 128,000 views on YouTube on the release day. General response to Requiem for the Indifferent was positive. Allmusic stated that the album "is a typically elaborate and ambitious affair, incorporating copious amounts of choral work and classical arrangements into the band's neatly established blend of goth, progressive, power, and symphonic metal." Natalie Zed of About.com staff considered Requiem for the Indifferent "a transitional album for the band", which tries to expand their musical range experimenting with "weird" riffing and new combination of vocals, while "losing none of the richness that has gained them fans."

On 16 September 2012, the band made a guest appearance on the Dutch TV show Niks te gek (translation: "Nothing [is] too crazy"), where mentally disabled people (18 years or older) can get their wishes granted. In the episode, they recorded, together with the mildly autistic Ruurd Woltring, one of his own compositions, "Forevermore". The single was released through Nuclear Blast on 25 September 2012.
The band announced on their official website that on March 23, 2013, they would celebrate the 10th anniversary of Epica in Eindhoven, Netherlands. The concert which would be called Retrospect, would be held in Klokgebouw with a 70-piece orchestra, choirs, international guests and many special effects. The band invited the Hungarian Remenyi Ede Chamber Orchestra and the Choir of Miskolc National Theatre to this show as they were the same orchestra that accompanied Epica in the recording of the live album The Classical Conspiracy. The concert consisted of a 70-piece orchestra, special effects, acrobats, guest vocalist Floor Jansen and former band members Ad Sluijter, Yves Huts and Jeroen Simons. Finnish singer Tarja Turunen was also invited for the show, but had to decline due to scheduling problems. In the show the band introduced a new song titled "Retrospect" and played "Twin Flames" from Requiem for the Indifferent for the first time. They also played for the second time their longest song "The Divine Conspiracy", however a shorter version of this song was played.^[51] During the concert, Coen Janssen announced that Retrospect would be filmed for release as a DVD

Design Your Universe (2009–2010)

On March 4, 2009, Epica announced their return to the studio where they would begin the recording process for a new album. In April 2009, it was revealed that the new album's title would be Design Your Universe. It continued the A New Age Dawns saga which started on Consign to Oblivion. The album was released on October 16, 2009. To promote this release, they performed in Amsterdam at Paradiso on October 10, 2009. This is the first Epica album to feature Isaac Delahaye. The record also contains a guest appearance from Sonata Arctica vocalist Tony Kakko on the song "White Waters". The album debuted in No. 8 in the Dutch charts. Reception has been positive from both critics and fans. The album debuted at No. 8 in the Dutch charts, being the highest position an Epica album has reached. The album remained on the chart for five weeks, and re-entered in No. 94 for one week due to the band's performance at the 2010 Pinkpop Festival. On December 31, 2009, it was announced through their website that a new single will be released. The song is called "This Is the Time" and all profit will go to World Wide Fund for Nature. After the release of Design Your Universe, Epica set out on a World Tour to support the album. They did a CD release party at The Paradiso in Amsterdam. They performed at some summer festival concerts in the summer of 2010 and returned to the United States and Canada in late fall 2010. Several dates in Europe, especially in the Netherlands, were sold out. The band also did a South American Tour, performing in Brazil, Argentina, Chile, Peru, Bolivia and Uruguay. They played also in many important rock and metal festivals in Europe, such as Wacken Open Air, Pinkpop and Masters of Rock, in front of very large audiences.^[37][38] In September 2010, Simone once again contributed vocals to an album of Kamelot, this time on the tracks "House on a Hill", "Poetry for the Poisoned, Pt. II: So Long" and "Poetry for the Poisoned, Pt. III: All Is Over" on the album Poetry for the Poisoned.