Istilah Akuntansi 2

Aktiva = asset Asuransi bayar dimuka = prepaid
Aktiva bersih = net assets insurance

Aktiva lancar = current assets
Aktiva tetap = fixed assets Bangunan = building
Aktiva tetap berwujud = tangible fixed Barang dagangan = merchandise
assets Barang siap jual = goods available for
Aktiva tetap tidak berwujud = intangible sale
fixed assets Beban = expense
Akumulasi = accumulation Beban administrasi dan
Akumulasi penyusutan = accumulated umum = administrative and general
depreciation expense
Akumulasi penyusutan Beban asuransi = insurance expense
bangunan = accumulated depreciation of Beban bunga = interest expense
building Beban dibayar dimuka = prepaid expense
Akumulasi penyusutan Beban gaji = salaries expense
kendaraan = accumulated depreciation of Beban iklan = advertise expense
vehicle Beban komisi = commission expense
Akumulasi penyusutan mesin Beban luar usaha = non operating
= accumulated depreciation of machinary expense
Akumulasi penyusutan peralatan Beban pajak = tax expense
= accumulated depreciation of equipmen Beban penjualan = selling expense
Akun = account Beban penyusutan = depreciation
Akuntansi = accounting expense
Akuntansi anggaran = budgeting Beban penyusutan
Akuntansi biaya = cost accounting kendaraan = depreciation expense of
Akuntansi kemasyarakatan = social vehicle
accounting Beban penyusutan
Akuntansi keuangan = financial peralatan = depreciation expense of
accounting equipment
Akuntansi manajemen = management Beban perlengkapan = supplies expense
accounting Beban sewa = rent expense
Akuntansi pemerikasaan = auditing Beban usaha = operating expense
Akuntansi pemerintahan = government Beban yang masih harus
accounting dibayar = accrued expensed
Akuntansi perpajakan = tax accounting Biaya angkut pembelian = freight
Arus kas = cash flow in/transportation in/carriage inward
Biaya angkut penjualan = freight Jatuh tempo = maturity
out/transportation out/carriage outward Jurnal = Journal
Bukti pembelian = purchase invoice Jurnal khusus = special journal
Bukti penjualan = sales invoice Jurnal koreksi = correction entries
Bukti-bukti dokumen = source of Jurnal pembalik = reversing entries
document Jurnal penerimaan kas = cash receipt
Buku besar = ledger journal
Buku besar pembantu piutang = account Jurnal pengeluaran kas = cash
receivable subsidiary ledger disbursement/cash payment journal
Buku besar pembantu utang = account Jurnal penjualan = sales journal
payable subsidiary ledger Jurnal penutup = closing entries
Buku besar Jurnal penyesuaian = adjustment entries
tambahan/pembantu = subsidiary ledger Jurnal umum = general entries
Buku besar umum = general ledger
Buku persediaan = stock ledger sheets Kartu persediaan = stock card
Kartu piutang = debtors account
Debitur = debtor Kas di bank = cash in bank
Debet = debt Kas di tangan = cash on hand
Kekayaan = property
Efek/surat berharga = marketable Kekayaan bersih = net worth
securities Kertas saham = worksheet
Keuntungan saham = dividend
Faktur = invoice Kewajiban = liabilities
Kewajiban jangka panjang = long term
Hak atas kekayaan = equities liabilities
Hak cipta = copyright Kewajiban lancar/jangka pendek =
Hak perolehan = historical cost/at cost current liabilities
Harga pokok penjualan = cost of goods Konsep kesatuan usaha = business unit
sold entity concept
Kredit = credit
Iklan dibayar dimuka = prepaid
advertising Laba bersih = net income
Ikhtisar laba rugi = income summary Laba ditahan = retained earnings
Investasi tambahan = additional Laba kotor = gross profit
investment Laba operasional = operating income
Laba penjualan aktiva = gain on sale of Pajak penghasilan = income tax
assets Pembelian = purchases
Laba usaha = operating income Pembelian bersih = net purchase
Laporan = report form Pembukuan = book keeping
Laporan akuntansi = accounting Pembukuan berpasangan = double entry
statement book keeping
Laporan keuangan = financial statement Penafsiran = interpeting
Laporan laba rugi = income statement Pencatatan = recording
Pendapatan = income/revenue
Merek dagang = trademark Pendapatan bunga = interest
Mesin = machinary income/revenue/earned
Modal = capital Pendapatan jasa = fees income
Modal akhir periode = ending capital Pendapatan jasa diterima dimuka =
Modal awal periode = beginning capital unearned service revenue
Modal pemilik = owner’s equity Pendapatan komisi = commission
Modal pinjaman = debt capital revenue
Modal saham = capital stock Pendapatan luar usaha = non operating
revenue
Nama akun = account title Pendapatan sewa = rent income/revenue
Nama baik = goodwill Pendapatan sewa diterima dimuka =
Neraca = balance sheet unearned rent
Neraca saldo = trial balance Pendapatan usaha = operating revenue
Neraca saldo setelah pentupan = post Pendekatan neraca = balance sheet
closing trial balance approach
Neraca saldo setelah penyesuaian = Pengelompokan = classifying
adjusted trial balance Pengeluaran = expenditure
Nilai buku = book value Pengendalian persediaan = stock control
Nilai jatuh tempo = maturity value Pengikhtisaran = summarizing
Nilai masa kini = current value Pengukuran = measuring
Nilai residu = residual value Penjualan = sales
Nota debet/kredit = debt/credit memo Penjualan bersih = net sales
Penjualan kredit = sales on credit/credit
Obligasi utang = bond payable sales
Penjualan tunai = cash sales
Penyusutan = depreciation
Pabrik = manufacturing Peralatan = equipment
Periode akuntansi = accounting period Sistem akuntansi = accounting system
Periode fiskal = fiscal period Sistem berkala/terus-menerus = perpetual
Perlengkapan = supplies system
Persamaan dasar akuntansi = accounting Suku bunga = interest rast
equation Syarat pembayaran = credit term
Persediaan akhir barang dagangan =
ending inventory/stock Tanah = land
Persediaan awal barang dagangan = Tanda pemeriksaan = check mark
beginning inventory/stock Tata buku berpasangan = double entry
Perusahaan dagang = commercial Transaksi = transaction
enterprise/trading company
Perusahaan jasa = service enterprise Utang = debit
Perusahaan perorangan = Utang Usaha = Account PayableUtang
proprietorship/ownership bank = bank loan
Piutang bunga = interest receivable Utang bunga = interest payable
Piutang usaha = account receivables Utang gaji = salaries payable
Pos-pos neraca = balance sheet items Utang hipotik = mortgage
Potongan dagang = trade discount Utang pajak = tax payable
Potongan pembelian = purchase
discount/discount received Wesel bayar = notes payable
Potongan penjualan = sales Wesel tagih = notes receivable
discount/discount allowed
Potongan tunai = cash discount 1. ASSETS (ASET)
Prive = drawing/withdrawl Aktiva perusahaan atau harta yang
dimiliki perusahaan untuk kegiatan
operasional perusahaan.
Retur pembelian = purchase return Contoh istilah akuntansi :
Retur penjualan = sales return  Cash on hand : kas besar untuk
Rugi bersih = net loss membiayai pengeluaran besar
dan belum disetorkan ke bank
Rugi operasional = operating loss
dan masuknya pendapatan.
Rugi penjualan aktiva = loss on sale of  Petty cash : kas kecil
assets  Account receivable : piutang
dagang
 Supplies : perlengkapan
Saham = stock
 Prepaid insurance : asuransi
Saldo akun = account balance dibayar dimuka
Saldo sisa = balance  Prepaid rent : sewa dibayar
Sewa dibayar dimuka = prepaid rent dimuka
 Equipment at cost : peralatan  Insurance expense : beban
 Accumulation depreciation : asuransi
akumulasi penyusutan  Depreciation expense : beban
 VAT in : pajak masuk penyusutan
2. LIABILITIES (LIABILITAS)  Supplies expense : beban
Kewajiban untuk membayar pihak lain perlengkapan
yang disebabkn karena tindakan atau
transaksi yang dilakukan sebelumnya. 6. OTHER INCOME
Contoh istilah akuntansi : Pendapatan yang didapatkan bukan dari
 Account payable : utang kegiatan operasional perusahaan. Contoh
 Bank loan : utang bank (jangka istilah akuntansi :
panjang)  Interest income : pendapatan
 Wages & salaries payable : bunga
utang gaji dan upah  Late fee collected : pendapatan
 Expense payable : utang beban denda
 VAT out : pajak keluar
3. EQUITY (EKUITAS) 7. OTHER EXPENSE
Hak pemilik atas aktiva perusahaan yang Beban yang dikeluarkan yang bukan
merupakan aktiva bersih perusahaan. untuk kegiatan operasional perusahaan
Contoh istilah akuntansi : Contoh istilah akuntansi :
 Capital : modal  Interest expense : beban bunga
 Drawing : prive  Bank service charge : beban
4. INCOME (PENDAPATAN) admin bank
Penambahan jumlah aktiva sebagai hasil  Late fee paid : beban denda
operasi perusahaan secara bruto. Contoh 8. CONTOH LAINNYA
istilah akuntansi : Berikut adalah contoh lainnya dari
 Income : pendapatan istilah akuntansi yang dapat saya
 Sales return : jabarkan.
pengembalian/retur penjualan  Merchandise inventory : persediaan
 Sales discount : diskon penjualan barang dagangan
5. COST OF  Marketable security : surat berharga
SALES/EXPENSE (BEBAN)
Pengorbanan yang dilakukan untuk
memperoleh tambahan pendapatan.
Contoh istilah akuntansi:
 Purchase discount : diskon
pembelian
 Operational expenses : beban
operasional
 Wages and salaries expense :
beban gaji dan upah
 Rent expense : beban sewa
 Advertising expense : beban
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Istilah Akuntansi 2

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Istilah Akuntansi 2

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Aktiva = asset Asuransi bayar dimuka = prepaid

Aktiva bersih = net assets insurance

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