MINI RESEARCH

Understanding Of Unimed Accoounting Education Student Vocabulary

Regarding Terms In Accounting

LECTURERS :
1.DR. M. IKHSAN, M.SI
2. CHOMS GARY GT SIBARANI, SE,S.PD,M.SI, AK, CA.

By Group 3 :
1. Sapira Afdila 7181142018
2. Desy Sipayung 7183342005
3. Angela B. Pakpahan 7183342011

ACCOUNTING EDUCATION C
FACULTY OF ECONOMICS
STATE UNIVERSITY OF MEDAN
2019
 PREFACE

First of all, thanks to Allah because of the help of Allah, writer finished writing the
paper entitled “The Use of Accounting Terms” right in the calculated time.
The purpose in writing this paper is to fulfill the assignment that given by Mr. Choms
Gary GT Sibarani, SE.,S.Pd, M.Si, Ak, CA.as lecturer in English Business major.
In arranging this paper, the writer trully get lots challenges and obstructions but with
help of many indiviuals, those obstructions could passed. Writer also realized there are still
many mistakes in process of writing this paper.
Because of that, the writer says thank you to all individuals who helps in the process of
writing this paper. Hopefully allah replies all helps and bless you all.the writer realized tha this
paper still imperfect in arrangment and the content. Then the writer hope the criticism from
the readers can help the writer in perfecting the next paper.last but not the least Hopefully, this
paper can helps the readers to gain more knowledge about english business major.

Medan, May 2019

Group 3

i
 CONTENTS

PREFACE ....................................................................................................... i
CONTENTS.................................................................................................... ii

CHAPTER 1 : PRELIMINARY
1.1 Background Of Problem ............................................................................ 1
1.2 Formulation Of The Problem ..................................................................... 1
1.3 Research Purpose ....................................................................................... 1

CHAPTER 2 : RIVIEW LITERATURE

2.1 Definition Of Vocabulary .......................................................................... 2
2.2 Definition Of Accounting Terms ............................................................... 2
2.3 Example Of Some Accounting Terms ....................................................... 2

CHAPTER 3 : METHODOLOGY OF RESEARCH

3.1 Place And Time Of Research ..................................................................... 4
3.2 Research Subject ........................................................................................ 4
3.3 Method Of Analyzing Research Data ........................................................ 4
3.4 Method Of Collecting Data ........................................................................ 4

CHAPTER 4 : RESULT AND DISCUSSION

4.1 Research Result .......................................................................................... 5

CHAPTER 5 : CLOSING
5.1 Conclusion ................................................................................................. 7
5.2 Suggestion .................................................................................................. 7
REFERENCES ............................................................................................... 8
DOCUMENTATION ..................................................................................... 9

ii
 CHAPTER 1

PRELIMINARY

1.1 Background Of Problem

Accounting is a systematic way for a business to record and report financial transactions.
Accounting is measurement, translation, or certainty regarding information that will help
managers, investors, tax authorities and other decision makers to make allocation of decision
resources within companies, organizations and government institutions.
To understand accounting well, we must first understand the basic terminology or
terms in accounting. The following is a list of accounting terms that must be known to those of
you who want to learn and understand well.
The term accounting is a term that is closely related to the field economy and
business. The term accounting becomes a means for understanding developing economic and
business activities. This research describe the use of accounting terms and their meanings, and
the compatibility of foreign-language accounting terms in the Indonesia language.

1.2 Formulation OF The Problem

How to understand vocabulary accounting terms of FE students in English?

1.3 Research Purpose

1. As fulfillment of duty
2. To provide information on how many FE students understand vocabulary about
accounting terms in English.

1
 CHAPTER 2
REVIEW LITERATURE

2.1 Definition Of Vocabulary

According to Penny, the vocabulary is the words we teach in foreign languages. So,
if a new vocabulary is considered a vocabulary if the vocabulary comes from a foreign
language.
Barnhart (2008:697), he interpreted the vocabulary as follows, “ (1) stock of words
used by person, class of people, profession,etc. (2) a collection or list of words, usually
in alphabetical order and definied.”
And here is the definition of vocabulary from the Merriam-Webster online dictionary
:
1. a list or collection of words and phrases usually alphabetically arranged and explained
or definied:lexicon
2. a:a sum or stock of words employed by a language, group, individual, or work or in
a field of knowledge b: a list or collection of terms or cods available for use(as in
an indexing system)
3. a supply of expressive techniques or devices (as of an art form)
So, Vocabulary is all about words — the words in a language or a special set of
words you are trying to learn.

2.2 Definition Of Accounting Terms

In each field certainly has a term or mention, each field has a term with its own
understanding. These terms are usually made by experts (experts) or actors in the field.
Accounting also has its own terms, to avoid mistakes in understanding accounting we
need to know these terms and their meanings.

2.3 Example Of Some Accounting Terms

1. Assets
2. Liabilities
3. Balance Sheet

2
4. Debit

5. Credit

6. Double Entry

7. Net

8. Gross

9. Profit

10. Revenue

11. Capital

12. Cash Flow

13. Payroll

14. Accounts Payable

15. Accounts Receivable

16. Appreciation

17. Depreciation

18. Overhead

19. Accounting Period

20. Financial Statements

21. Share

22. Shareholder

23. Owner’s Equity

24. Auditor
25. Bookkeeper

26. Chartered Accountant

27. Creative Accounting

28. Income Tax

29. Value Added Tax (VAT)

30. Return on Investment (ROI)

3
 CHAPTER 3
METHODOLOY OF RESEARCH

3.1 Place And Time Of Research

Place : FE Unimed

Address : William Iskandar Street, Medan Estate, North Sumatra

Date/Time : Friday, May 17, 2019 at 11.00 a.m.

3.2 Research Subject

The study was conducted in 20 Unimed students from Accounting Education 2018 and

2017.

3.3Method Of Analyzing Research Data

The research method used is qualitative and quantitative research methods. Quantitative

methods are chosen because the presentation of data is done using tables and there are numbers.

And qualitative methods are chosen because qualitative research methods are studies that

intend to understand the phenomenon of something experienced by the research subject. For

example perceptions, actions and etc with the form of descriptif in the form of words.

3.4Method Of Collecting Data

Research data collection is by distributing questionnairs and documentation.

Distribution of questionners is done by giving questions and then answered by respondents. In
addition, documentation is also needed as a reinforcement of research evidence such as photos
with the research subjects.

4
 CHAPTER 4
RESULT AND DISCUSSION

4.1 Research Result

Sample Questionnaire
Name :
Study Program/Stambuk :

No Accounting Terms Vocabulary Meaning In Indonesian Language

1. Fixed Assets
2. Cash Flow
3. Prepaid Insurance
4. Interest Expense
5. Sales
6. Income Summary
7. Stock Card
8. Correction Entries
9. Gross Profit
10. Income Statement
11. Residual Value
12. Depreciation
13. Financial Statement
14. Purchase Discount
15. Capital

Based on the results of a study of 20 respondents regarding the knowledge of

vocabulary accounting terms, it was obtained :
No Level of Understanding Total of Respondents
1. Understand 13
2. Quite Understanding 5
3. Do not Understand 2

5
Percentage:
Understand = 65%
Quite Understand : 25 %
Don’t Understand : 10%

So that it can be concluded that as many as 13 respondents are able and understand
the termas in accountng (65%), 5 respondents understand enough accounting terms and the
other 2 respondents do not understand accounting terms.
So, the average Unimed accounting Education student understands the vocabulary
about terms in accounting.

6
 CHAPTER V
CLOSING

5.1 Conclusion
As many as 20 respondents gave the results of our study, so that in getting as many
as 13 respondents understood accounting terms, 5 respondents understood enough, and 2 other
respondents did not understand. Or in percentage, 65% = understand, 25% = understand enough
and 10% = don't understand.

5.2 Suggestion
It is expected that each group can master many vocabulary in language to be able to
develop foreign language skills, one of which is in English.

7
 REFERENCES

Niswonger, .Rollin, Carl S.Warren, 1992. Accounting Principles, South-Western Cenggage

Learning
Diana, Christianti, Astrid, 2016.Basic Vocabulary Of English, Gramedia Pustaka Utama
Bagu Legowo, 2016. English Vocabs : Mudahnya Menjadi Master Vocabulary, Pusat Kajian
Bahasa. Jakarta
Kieso, Donald E., Jerry J. Weygandt, 2008. Intermediate Accounting, New York : John Wiley

8
 DOCUMENTATION

 Photo With Accounting Education 2018

 Photo With Accounting Education 2017

9
 Photo With Accounting Education 2017

 Answer To One Of the Respondent

10