Pengertian Program Proforma
Program audit komprehensif, bagian Pengangkutan, contoh program proforma: kotak penyimpanan yang aman. Ambiguitas dalam bahasa program, hubungan program dengan laporan audit final. Pengertian kertas kerja audit dan fungsinya. Penyusunan dokumentasi kertas kerja audit 3. Otomisasi kertas kerja dan kertas kerja elektronic. Home » EDU3107 Bimbingan dan Kaunseling Kanak-Kanak » Pro forma » Pro Forma EDU3107. Program Sarjana Muda. Pengertian dan konsep budaya serta.
The term pro forma (Latin for 'as a matter of form' or 'for the sake of form') is most often used to describe a practice or document that is provided as a courtesy or satisfies minimum requirements, conforms to a norm or doctrine, tends to be performed perfunctorily or is considered a formality.
- 2Business
- 2.2Invoices
- 5Government
Accounting[edit]
The pro forma accounting is a statement of the company's financial activities while excluding 'unusual and nonrecurring transactions' when stating how much money the company actually made. Examples of expenses often excluded from pro forma results are company restructuring costs, a decline in the value of the company's investments, or other accounting charges, such as adjusting the current balance sheet to fix faulty accounting practices in previous years.
There was a boom in the reporting of pro forma results in the USA starting in the late 1990s, with many dot-com companies using the technique to recast their losses as profits, or at least to show smaller losses than the US GAAP accounting showed. The U.S. Securities and Exchange Commission requires publicly traded companies in the United States to report US GAAP-based financial results, and has cautioned companies that using pro forma results to obscure US GAAP results would be considered fraud if used to mislead investors.
Business[edit]
Financial statements[edit]
In business, pro formafinancial statements are prepared in advance of a planned transaction, such as a merger, an acquisition, a new capital investment, or a change in capital structure such as incurrence of new debt or issuance of stock. The pro forma models the anticipated results of the transaction, with particular emphasis on the projected cash flows, net revenues and taxes. Consequently, pro forma statements summarize the projected future status of a company, based on the current financial statements.[1]Pro forma figures should be clearly labeled as such and the reason for any deviation from reported past figures clearly explained. For the components / steps of business modeling here, see the list for 'Equity valuation' under Outline of finance#Discounted cash flow valuation.
For example, when a transaction with a material effect on a company's financial condition is contemplated, the finance department will prepare, for management and board review, a business plan containing pro formafinancial statements demonstrating the expected effect of the proposed transaction on the company's financial viability. Lenders and investors will require such statements to structure or confirm compliance with debt covenants such as debt service reserve coverage and debt to equity ratios. Similarly, when a new corporation is envisioned, its founders will prepare pro formafinancial statements for the information of prospective investors. Also, banks will request pro forma statements in lieu of tax returns for a start up business in order to verify cash flow before issuing a loan or line of credit.
Invoices[edit]
In trade transactions, a pro forma invoice is a document that states a commitment from the seller to sell goods to the buyer at specified prices and terms. It is used to declare the value of the trade. It is not a true invoice because it is not used to record accounts receivable for the seller and accounts payable for the buyer.
Simply, a 'pro forma invoice' is a 'confirmed purchase order' where buyer and supplier agree on detail and cost of the product to be shipped to the buyer. A pro forma invoice is generally raised when the seller is ready for dispatching the material but they want to ensure that the payment is being sent before dispatch. And similarly, the customer also wants to know which components are included in the pro forma invoice to avoid disagreements later.
A sales quote is prepared in the form of a pro forma invoice, which is different from a commercial invoice. It is used to create a sale and is sent in advance of the commercial invoice. The content of a pro forma invoice is almost identical to a commercial invoice and is usually considered a binding agreement, but because a pro forma invoice is not a legally-binding document, the price may change in advance of the final sale.
A pro forma invoice can also be used for shipments containing items that are not being bought or sold, such as gifts, samples and personal belongings, whereas a commercial invoice is used when the commodities shipped are being bought or sold.[2] However, it is best to use a customs invoice or declaration as border officials require values for the export declaration.[3] A Customs Invoice or declaration is commonly used in New Zealand for air parcel post shipments.[4]
International trade[edit]
A pro forma invoice is the same as a commercial invoice, which, when used in international trade, represents the details of an international sale to customs authorities. A pro forma invoice is presented in the place of a commercial invoice when there is no sale between the sender and the importer (for example, in the case of an RMA for replacement goods), or if the terms of the sale between the seller and the buyer are such that a commercial invoice is not yet available at the time of the international shipment. A pro forma invoice is required to state the same facts that the commercial invoice would and the content is prescribed by the governments who are a party to the transaction.
In some countries, customs may accept a pro forma invoice (generated by the importer and not the exporter) if the required commercial invoice is not available at the time when filing entry documents at the port of entry to get goods released from customs. The U.S. Customs and Border Protection, for example, uses pro forma invoices to assess duty and examine goods, but the importer on record is required to post a bond and produce a commercial invoice within 120 days from the date of entry. If the required commercial invoice is needed for statistical purposes, the importer has to produce the commercial invoice within 50 days from the date Customs releases the goods to the importer.
Law[edit]
In law, pro formacourt rulings are intended merely to facilitate the legal process (indeed to move matters along).
Pro forma audiences are used to obey a formal demand. For example, one pro forma audience may be heard for a judge to order the production of a certain proof or to schedule another date.
Engineering[edit]
In engineering, pro forma drawings are used to facilitate the drawing release of imaginary parts.
Government[edit]
Commonwealth system[edit]
In certain Commonwealth nations with a Westminster system, such as the United Kingdom, Canada, and Australia, pro forma bills are introduced immediately before consideration of the speech from the throne. Pro forma bills are incomplete pieces of legislation and undergo only the first reading stage. They symbolize the authority of the parliament to discuss matters other than those specified by the head of state, for which ostensibly parliament was summoned. After first reading, the bill is never considered further. The pro forma bill was first introduced in the House of Commons of England in 1558.[5]
In the Parliament of the United Kingdom, the equivalents are the Outlawries Bill in the House of Commons and the Select Vestries Bill in the House of Lords. In the Parliament of Canada, such bills are titled Bill C-1, An Act respecting the Administration of Oaths of Office, and Bill S-1, An Act relating to Railways in the House of Commons of Canada and Senate of Canada, respectively. In the Parliament of Australia and the parliaments of the Australian states and territories, the pro forma bills consist only of a short title, and do not proceed beyond the first reading stage.[citation needed]
United States[edit]
In the Federal government of the United States, either house of the Congress (the House of Representatives or the Senate) can hold a pro forma session at which no formal business is expected to be conducted.[6] This is usually to fulfill the obligation under the Constitution 'that neither chamber can adjourn for more than three days without the consent of the other.'[7]Pro forma sessions can also be used to prevent the Presidentpocket-vetoing bills, or calling the Congress into special session.[8] They have also been used to prevent presidents from making recess appointments.
In 2012 President Barack Obama attempted to make four appointments during a pro forma session,[9] calling the practice of blocking recess appointments into question.[10] However, in 2014 the Supreme Court of the United States in NLRB v. Noel Canning determined that the President had improperly used his presidential power to make these appointments, stating that while the Senate was in recess punctuated by pro forma sessions the period of time between the sessions was not long enough to invoke such power.[11]
Similar practices exist in the state legislatures, and for similar reasons; for example, in Minnesota, legislative bodies have the same every-three-days meeting requirement that Congress has. Pro forma sessions are held to meet this requirement.[12]
See also[edit]
References[edit]
- ^[1]Ross, Stephen; Wasterfield, Randolph W. (2008). Corporate Finance. McGraw-Hill. p. 64. ISBN0-07-310590-2.
- ^Invoice Types
- ^[Wood A.NZ Maritime School
- ^[2][dead link]
- ^'The Library of Parliament's research tool for finding information on legislation'. Library of Parliament. 2010-01-28. Archived from the original on 2010-02-02.
- ^'Debate over FEMA funding continues in Irene aftermath'. CNN. 2011-08-31. Archived from the original on 2012-03-05. Retrieved 2019-01-04.
- ^'pro forma session'. Senate Glossary. United States Senate. Archived from the original on February 8, 2006. Retrieved 2014-02-21.CS1 maint: Unfit url (link)
- ^Bresnahan, John (2008-02-18). 'Democrats set pro forma sessions to avoid 'special session' on FISA'. The Crypt. Politico. Retrieved 2008-07-18.
- ^Orol, Ronald (2012-01-04). 'Obama recess appoints Cordray to CFPB'. MarketWatch. Retrieved 2012-01-04.
- ^Barnes, Robert (2013-06-24). 'Supreme Court to weigh in on Obama's recess appointments'. The Washington Post.
- ^'NRLB vs Noel Canning'(PDF). Supreme Court of the United States. Archived from the original(PDF) on 2014-06-27. Retrieved 2014-06-26.
- ^'State Constitution'(PDF). Minnesota House of Representatives Public Information Services.
This plugin will enable you to assign RSForm!Pro forms as registration forms for RSEvents!Pro.
Tutorial - Using RSForm!Pro - RSEvents!Pro plugin
Once installed and enabled, the RSForm!Pro - RSEvents!Pro plugin will allow you to add custom event registration forms to your RSEvents!Pro installation. In this tutorial, you will learn how to install the plugin, then how to build up your custom registration forms.
Important: if you're using the RSEvents!Pro Cart plugin, you will not be able to use the RSForm!Pro - RSEvents!Pro integration as this will not work since the Cart plugin replaces the subscription process.
Technical requirements
In order to make the plugin work, you need:
- Joomla! 3.x
- Latest revision of RSForm!Pro
- Latest revision of RSEvents!Pro
Getting the RSForm!Pro - RSEvents!Pro plugin
In order to download the RSForm!Pro - RSEvents!Pro plugin you must have at least one RSform!Pro license. Simply go to the My Downloads section of our website (You must be logged-in in order to see the My Downloads section).
Pengertian Program
In the list of downloads go to the RSForm!Pro section, and download the RSForm!Pro - RSEvents!Pro integration plugin.
Installing the plugin
Once you have downloaded the RSForm!Pro - RSEvents!Pro plugin, you can install it using the default Joomla! installer as shown in the image
The RSForm!Pro - RSEvents!Pro plugin should auto-publish itself, but if that doesn't happen, you can go to Extensions / Plugin Manager and enable it. The plugin is located in the System group and you can identify it by the name of 'System - RSForm!Pro - RSEvents!Pro'.
Adding the RSEvents!Pro form components
Once you have enabled the plugin, go to RSForm!Pro » Manage Forms and edit the form where you want to use the RSForm!Pro - RSEvents!Pro plugin. You will notice on the left side of the screen, just under the common form components, the new RSEvents!Pro plugin form components.
In order for the form to be compatible with RSEvents!Pro form registration you will have to add all of the RSEvents!Pro components. Also you can customize your registration form with any type of components. If the event will not have tickets than you will not have to add the Tickets and Payments component.
Selecting the form in RSEvents!Pro
When creating a new event, in the Registration section, you will be able to select the Registration form: standard or one that has been created with RSForm!Pro.
Subscription information
The subscription information can be viewed in the RSEvents!Pro > Subscriptions area. If, in a given point, the submitted data needs to be adjusted, this can be edited within the RSform!Pro > Manage Submissions area.
The following event specific placeholders can be used within the RSform!Pro Form Layout, Default Value area of the fields, email configuration (User and Admin emails) and Thank you message configuration areas:
{EventName}, {EventLink}, {EventDescription}, {EventStartDate}, {EventStartDateOnly}, {EventStartTime}, {EventEndDate}, {EventEndDateOnly}, {EventEndTime}, {Owner}, {EventURL}, {EventPhone}, {EventEmail},{LocationName}, {LocationLink}, {LocationDescription}, {LocationURL}, {LocationAddress}, {EventCategories}, {EventTags}, {EventIconSmall}, {EventIconBig}
Starting with rev. 5, you can use {TicketInfo}, {TicketsTotal}, {Discount}, {Tax}, {LateFee}, {EarlyDiscount}, {Gateway}, {IP} and {Coupon} placeholders within RSForm!Pro's emails.
Overriding the RSEvents!Pro emails
The release of RSEvents!Pro Ver. 1.6.0 brought an important update to the RSForm!Pro - RSEvents!Pro plugin - the possibility to override the emails that RSEvents!Pro sends and replace them with some emails that were designed specially to include both RSEvents!Pro and RSForm!Pro information.
To set this up, head to Components >>RSForm!Pro >>Manage Forms >> edit your form >>Properties and scroll down to the newly added RSEvents!Pro Emails tab. The default RSEvents!Pro emails can be replaced by the following:
- Registration Email - the email is delivered once the user has registered to the event
- Activation Email - if the user subscription is approved, he will receive the activation email. This email type can contain a PDF attachment with ticket related information. This can be configured within the Ticket layout area.
- Unsubscribe Email - if the user has unsubscribed from an event he will receive the unsubscribe email.
- Denied Email - if the subscription has been denied he will receive this email.
- New Event Subscription Notification Email - this email is delivered to the event owner whenever a new event subscription takes place.
- Ticket PDF - this will override the RSEvents!Pro Ticket PDF that will be attached to the default RSEvents!Pro Activation Email.
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