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 (insurance expanse)
Beban piutang tak tertagih (bad dept
expanse)
Beban perlengkapan (supplies expanse)
Beban penyusutan gedung (dep. Building
expanse)
Beban peny kendaraan (dep. Car expanse)
Beban peny peralatan (dep. Equipment
expanse)
Beban lain2 (other expanse)
Asuransi dibayar dimuka (prepaid
Insurance)
Perlengkapan kantor (office
supplies)
PPN masuk (VAT IN)
Tanah (land)
Gedung (building)
Kendaraan (car)
Akumulasi penyusutan gedung (accumulated
depretation for building)
Akumulasi penyusutan kendaraan (accumulated
depretation 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) cost of goods
sold
Beban gaji (wages expanse)
Rumah tangga kantor (office
household)
Beban telepon dan listrik (telephone & Electricity Expanse)
Beban asuransi (insurance expanse)
Beban piutang tak tertagih (bad
dept expanse)
Beban perlengkapan (supplies
expanse)
Beban penyusutan gedung (dep.
Building expanse)
Beban peny kendaraan (dep. Car
expanse)
Beban peny peralatan (dep.
Equipment expanse)
Beban lain2 (other expanse)
Akrual
(Accruals)
Aktiva
Tetap (Fixed Assets)
Akumulasi
Penyusutan
(Accumulated
Depreciation)
Akun
Aset (Asset Accounts)
Akun
Beban (Expense Accounts)
Akun
Ekuitas (Equity Accounts)
Akun
Kewajiban (Liability Accounts)
Akun
Kontra (Contra Accounts)
Akun
Modal Pemilik (Owner’s Equity
Account)
Akun
Nominal/ Akun Laba-Rugi (Nominal Accounts)
Akun
Penarikan Modal Pemilik/
Prive
(Owner’s Withdrawal Account)
Akun
Pendapatan (Revenue Accounts)
Akun
Permanen (Permanent Accounts)
Akun
Riil/ Akun Neraca (Real Accounts)
Akun
Sementara (Temporary Accounts)
Akun/
Rekening (Accounts)
Akuntansi
(Accounting)
Akuntansi
Anggaran (Budgetary Accounting)
Akuntansi
Biaya (Cost Accounting)
Akuntansi
Intern ( Internal Accounting)
Akuntansi
Keuangan/ Akuntansi Umum (Financial Accounting/General Accounting)
Akuntansi
Manajemen(Management Accounting)
Akuntansi
Pemeriksaan (Auditing)
Akuntansi
Pemerintahan (Governmental Accounting)
Akuntansi
Perpajakan (Tax Accounting)
Akuntansi
Publik (Public Accounting)
Aset
(Assets)
Aset
Tak Berwujud (Intangible Assets)
Asuransi
Dibayar di Muka (Prepaid Insurance)
Auntan
Industri/ Akuntan Biaya (Cost Account)
Ayat
Jurnal (Journal Entry)
Ayat
Jurnal Koreksi (Correction Entries)
Ayat
Jurnal Pembalik (Reversing Entries)
Ayat
Jurnal Penutup (Closing Entries)
Ayat
Jurnal Penyesuaian (Adjusting Entry)
Bahasa
Bisnis (Business Language)
Beban
(Expenses)
Beban
Gaji (Salary Expense) Tgl/16 Jan 2014
Beban
Iklan (Advertising Expense)
Beban
Listrik, Telepon, Air/ Beban
Utilitas
(Utilities Expenses)
Beban
Operasi (Operational Expenses)
Beban
Penyusutan (Depreciation Expense)
Beban
Sewa (Rent Expense)
Bentuk
Akun (Account Form)
Bentuk
Akun Skontro/ Bentuk
Horizontal/
Bentuk Akun T (T Account Form)
Bentuk
Akun Stafel (Balance Column Accounts)
Bentuk
Bertahap (Multiple Step
Form)
Bentuk
Langsung (Single Step
Form)
Buku
Besar (General Ledger)
Catatan
atas LaporanKeuangan
(Notes
of Financial Statements)
Controller
Dasar
Akrual (Accrual Basis)
Dasar
Tunai/ Dasar Kas (Cash
Basis)
Debit
(Debit)
Dokumen
Sumber (Source
Document)
Ekuitas
Pemilik (Owner’s Equity)
Ikatan
Akuntan Indonesia -IAI
Ikhtisa
Laba-Rugi (Income
Statement
Summary)
Investasi
Jangka Panjang (Long-
term
Investment)
Investor
Jurnal
Dua Kolom (Two Column
Journal)
Jurnal
Khusus (Special Journal)
Jurnal
Penyesuaian (Adjustment
Journal)
Jurnal/
Buku Harian (Journal)
Karyawan
Kas
(Cash)
Keluaran
(Barang atau Jasa =
Output)
Kewajiban
(Liabilities)
Kewajiban
Akrual (Accrued
Liabilities)
Kewajiban
Jangka Panjang (Long-
term
Debts)
Kewajiban
Lain-lain (Other
Liabilities)
Kewajiban
Lancar (Current
Liabilities)
Konsep
Penandingan (Matching
Concept
)
Konsep
Pengakuan Pendapatan
(Revenue
Recognition Concept )
Kredit
(Credit)
Kreditor
(Creditur )
Laba
(Profit)
Laba
Bersih sebelum Pajak (Net
Income
before Taxes)
Laba
Bersih setelah Pajak (Net
Income
after Taxes)
Laba
Operasi
Laporan
Arus Kas (Statement of
Cash
Flow)
Laporan
Ekuitas Pemilik (Statement
of
Owner’s Equity)
Laporan
Keuangan (Financial
Statement)
Laporan
Laba-Rugi (Income
Statement)
Manajer
(Manager)
Neraca
(BalanceSheet)
Neraca
Lajur/ Kertas Kerja
(Worksheet
)
Neraca
Saldo (TrialBalance)
Neraca
Saldo (TrialBalance)
Neraca
Saldo setelah Penutupan
(PostClosingTrialBalance)
Neraca
Saldo yang Disesuaikan
(AdjustedTrialBalace)
Organisasi
Nirlaba (Non-profit
OrientedOrganization)
Pelanggan
(Customer)
Pemegang
Buku (BookKeeper)
Pemeriksa
Intern (InternalAuditor)
Pemilik
Perusahaan (Owner )
Pemindah
Bukuan (Posting)
Penangguhan
(Deferrals)
Pendapatan
Diterima di Muka
(UnearnedRevenue)
Pendapatan
Jasa (Service
Revenue)
Penjurnalan
(Journalizing)
Peralatan
Kantor (Office
Equipment)
Periode
Akuntansi (Accounting
Periode)ISTILAH-ISTILAH
PENTING
Perlengkapan
(Supplies)
Persamaan
Dasar Akuntansi
(Accounting
Equation)
Perusahaan
Dagang
(Merchandising)
Perusahaan
Jasa (Service
Company)
Perusahaan
Manufaktur
(Manufacturing)
Perusahaan
Persekutuan
(Partnership)
Perusahaan
Perseorangan
(Proprietorship)
Perusahaan
Perseroan
(Corporation)
Piutang
Usaha (Accounts
Receivable)
Porsekot/
Premi (Prepaid)
Proses
Akuntansi (Accounting
Process)
Proses
Penyesuaian (Adjusting
Process)
Rugi
( Loss)
Saldo
(Balance)
Saldo
Normal Akun (Normal
Balance
of Accounts)
Seimbang
(Balance)
Sewa
Dibayar di Muka (Prepaid
Rent
Expense)
Siklus
Akuntansi (Accounting Cycle)
Sistem
Akuntansi Berpasangan
(Double
Entry System)
Sumber
Daya (Input)
Tanah
(Land)
Transaksi
Bisnis (BusinessTransaction)
Transaksi
Eksternal (ExternalTransaction)
Transaksi
Internal (InternalTransaction)
Utang
Beban/ Beban Akrual(Accrued Expenses)
Utang
Usaha (AccountsPayable)
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