Istilah-istilah Akunting

ENSA (Endang Saepudin) No Comments
  1. Proses pencatatan ( record )
  2. Proses penggolongan ( classifying )
  3. Proses peringkasan ( summerizing )
  4. Menafsirkan ( interpret )
  5. Persamaan dasar akuntansi ( Accounting Equation )
  6. Kas ( Cash )
  7. Piutang usaha ( Accounts Receivable )
  8. Piutang wesel ( Notes Receivable )
  9. Perlengkapan ( Supplies )
  10. Biaya-biaya dibayar di muka ( Prepaid Expenses )
  11. Iklan dibayar di muka ( Prepaid Advertising )
  12. Sewa dibayar di muka ( Prepaid Rent )
  13. Peralatan ( Equipment )
  14. Gedung ( Building )
  15. Tanah ( Land )
  16. Aktiva Lancar ( Current Assets )
  17. Aktiva Tetap ( Fixed Assets )
  18. Utang usaha ( Account Payable )
  19. Utang wesel ( Notes Payable )
  20. Pendapatan diterima di muka ( Unearned Revenue / Deferred Revenue )
  21. Iklan diterima di muka ( Unearned Advertising )
  22. Sewa diterima di muka ( Unearned Rent revenue )
  23. Bunga diterima di muka ( Unearned interest revenue )
  24. Utang bank jangka panjang ( Loan Bank )
  25. Utang Lancar ( Current Liabilities )
  26. Utang Jangka Panjang ( Long Term Debt ).
  27. Utang hipotik ( Mortage payable )
  28. Utang obligasi ( Bonds payable )
  29. Modal Pemilik ( Owner’s Equity )
  30. Laporan Keuangan ( Finansial Statement )
  31. Laporan perhitungan laba-rugi ( Income Statement )
  32. Laporan perubahan modal ( Capital Statement )
  33. Neraca ( Balance sheet )
  34. Akumulasi penyusutan ( Accumulated depreciation )
  35. Modal Saham ( Capital Stock )
  36. Laba ditahan ( Retained earning )
  37. Modal Tn Abas ( Abas, Capital )
  38. Prive Tn Abas ( Abas, Withdrawing )
  39. Beban perlengkapan ( Supplies Expense )
  40. Beban sewa ( Rent Expense )
  41. Beban gaji ( Salaries Expense )
  42. Beban iklan ( Advertising Expense )
  43. Beban asuransi ( Insurance Expense )
  44. Beban lain-lain ( Other Expense )
  45. Beban serba-serbi ( Miselleneous expense )
  46. Beban kerugian piutang ( Bed Debts Expense )
  47. Pendapatan jasa ( Service Revenue )
  48. Jurnal Umum ( General Journal )
  49. Buku besar ( General Ledger )
  50. Effek / Surat-surat berharga ( Marketable Securities )
  51. Persediaan barang dagangan ( Inventory of merchandise )
  52. Pendapatan yang masih harus ditagih ( Accruad Revenue )
  53. Investasi dalam saham ( Invesment in stock )
  54. Investasi dalam obligasi ( Invesment in bonds )
  55. Mesin ( Machinery )
  56. Inventaris / Peralatan ( Furniture and fixetures )
  57. Truk pengangkutan ( Delivery Truck )
  58. Aktiva tak berwujud ( Intangible fixed assets )
  59. Biaya-biaya yang masih harus dibayar ( Accruad Expense )
  60. Utang listrik ( Electricity payable )
  61. Ayat jurnal penyesuaian ( adjusting journal entries )
  62. Jurnal penutup ( closing journal )
  63. Neraca saldo setelah penutup ( post closing trial balance )
  64. Pajak perseroan ( Income tax )
  65. Buku besar pembantu ( Subsidiary ledger )
  66. Pembelian ( Purchases )
  67. Beban angkut pembelian ( Freight in )
  68. Retur pembelian dan pengurangan harga ( Purchases Return and allowances )
  69. Potongan pembelian ( Purchases discounts )
  70. Penjualan ( Sales )
  71. Retur penjualan dan pengurangan harga ( Sales return and allowances )
  72. Potongan penjualan ( Sales discounts )
  73. Harga pokok penjualan ( Cost of goods sold )
  74. Ikhtisar laba rugi ( Income summary )
  75. Nota debet ( Debit memorandum )
  76. Nota kredit ( Credit memorandum )
  77. Faktur ( Invoice )
  78. Delivery equipment ( peralatan angkutan )
  79. Beban penyusutan ( Depreciation Expense )
  80. Jurnal khusus ( Special Journal )
  81. Jurnal penerimaan kas ( Cash receipts journal )
  82. Jurnal pengeluaran kas ( Cash payment journal atau Cash disbursements journal )
  83. Jurnal penjualan ( Sales Journal )
  84. Kolom serba-serbi ( Sandry column )
  85. Barang tersedia dijual ( Cost of goods available for sales )
  86. Laba kotor ( Gross profit )
  87. Beban usaha ( Operating expense )
  88. Beban penjualan ( Selling expense )
  89. Beban administrasi dan umum ( Administrative and general expense )
  90. Laba usaha ( Net operating income )
  91. Pendapatan / Beban di luar usaha ( Non operating revenue / expense )
  92. Laba bersih sebelum pajak ( Income before tax / Earning before tax )
  93. Laba bersih setelah pajak ( Income after tax / Earning after tax )

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