TUMPAK SIMANGUNSONG

ISTILAH-ISTILAH AKUNTANSI Kas ( cash ) Piutang Usaha ( account receiveable ) Persediaan ( inventory ) Asuransi dibayar dimuka ( prepaid Insurance ) Perlengkapan kantor ( office supplies ) PPN masuk ( VAT IN) Tanah ( land ) Gedung ( building ) Kendaraan ( car ) Akumulasi penyusutan gedung ( accumulated depr.for.building ) Akumulasi penyusutan kendaraan ( accumulated depr.for.car ) Peralatan ( Equipment ) Akumulasi penyusutan peralatan ( accumulated depr.for.equipment ) Hutang pajak ( Tax payable ) Hutang gaji ( wages payable ) Hutang usaha ( account payable ) Beban yang masih harus dibayar ( expanse payable ) PPN keluar ( VAT OUT ) Modal saham ( capital stock ) Retur penjualan ( retured earning ) Deviden ( dividend ) Penjualan ( sales ) Harga pokok penjualan ( COGS ) Beban gaji ( wages expanse ) Rumah tangga kantor ( office household ) Beban telepon dan listrik ( teleph & Electricity Exp ) Beban asuransi ( insu...