PENGANTAR AKUNTANSI I

Pada Pertemuan Pertama ini setelah mahasiswa memperoleh penjelasan tentang kontrak dan model belajar mata kuliah akuntansi pengantar 1, mahasiswa akan di berikan pemahaman tentang definisi akuntansi, ruang lingkup dan persamaan akuntansi.

Beberapa Accounting Conceptual, accounting principal juga di jelaskan. Persamaan akuntansi dalam suatu transaksi di contohkan untuk kasus sederhana perusahaan jasa.

kemudian mahasiswa pada kesempatan ini akan diberikan tugas berupa :

  1. Mencari akun – akun atau pos pos laporan keuangan dalam bahasa inggris
  2. di ketik dalam kertas kuarto dan di laminating
  3. diperlihatakan pada saat pertemuan selanjutnya

terima kasih

 

 

8 thoughts on “PENGANTAR AKUNTANSI I

  • 28 September 2016 at 15.16
    Permalink

    A
    Additional Investment = Investasi Tambahan
    Account = Akun
    Account Receivable Subsidiary Ledger = Besar Pembantu Piutang
    Accounting = Akuntansi
    Account Payable Subsidiary Ledge = Buku Besar Pembantu Utang
    Accounting Statement = Laporan Akuntansi
    Accumulation = Akumulasi
    Accumulated Depreciation = Akumulasi Penyusutan
    Accumulated Depreciation of Equipment= Akumulasi Penyusutan Peralatan
    Account Title = Nama Akun
    Accumulated Depreciation of Vehicle = Akumulasi Penyusutan Kendaraan
    Accumulated Depreciation of Building = Akumulasi Penyusutan Bangunan
    Accumulated Depreciation of Machinery = Akumulasi Penyusutan Mesin
    Accrued Expensed = Beban Yang Masih Harus Dibayar
    Administrative and General Expense = Beban Administrasi dan Umum
    Adjustment Entries = Jurnal Penyesuaian
    Adjusted trial balance = Neraca Saldo Setelah Penyesuaian
    Auditing = Akuntansi Pemerikasaan
    Advertise Expense = Beban iklan

    B
    Balance Sheet = Neraca
    Balance Sheet Items = Pos-pos Neraca
    Balance Sheet Approach = Pendekatan Neraca
    Balance = Saldo Sisa
    Building = Bangunan
    Beginning Capital = Modal Awal Periode
    Bond Payable = Obligasi utang
    Book Keeping = Pembukuan
    Business Unit Entity Concept = Konsep Kesatuan Usaha
    Bank Loan = Utang Bank
    Budgeting = Akuntansi Anggaran

    C
    Capital = Modal
    Cash Flow = Arus Kas
    Cash Receipt Journal = Jurnal Penerimaan Kas
    Cash on Hand = Kas di Tangan
    Cash in Bank = Kas di Bank
    Cash Sales = Penjualan Tunai
    Cash Payment Journal = Jurnal Pengeluaran Kas
    Check Mark = Tanda Pemeriksaan
    Closing Entries = Jurnal Penutup
    Cost Accounting = Akuntansi Biaya
    Cash Discount = Potongan Tunai
    Commission Expense = Beban Komisi
    Copyright = Hak Cipta
    Correction Entries = Jurnal Koreksi
    Credit Term = Syarat Pembayaran
    Commission Revenue = Pendapatan Komisi
    Cost of Goods Sold = Harga Pokok Penjualan
    Credit = Kredit
    Current Liabilities = Kewajiban Lancar/Jangka Pendek
    Current Assets = Aktiva Lancar
    Current Value = Nilai Masa Kini
    Capital Stock = Modal Saham

    D
    Debt = Utang
    Debtor = Debitur
    Depreciation Expense = Beban Penyusutan
    Depreciation Expense of Vehicle = Beban Penyusutan Kendaraan
    Debtors Account = Kartu Piutang
    Dividend = Keuntungan Saham
    Double Entry = Tata Buku Berpasangan
    Debt Capital = Modal Pinjaman
    Depreciation = Penyusutan
    Depreciation Expense of Equipment= Beban Penyusutan Peralatan
    Debit/Credit Memo = Nota Debet/Kredit
    Double Entry Book Keeping = Pembukuan Berpasangan

    E
    Ending Inventory/Stock = Persediaan Akhir Barang Dagangan
    Expenditure = Pengeluaran
    Equities = Hak Atas Kekayaan
    Equipment = Peralatan
    Ending capital = Modal Akhir Periode
    Expense = Beban

    F
    Fiscal Period = Periode Fiskal
    Fixed Assets = Aktiva Tetap
    Financial Statement = Laporan Keuangan
    Freight In/Transportation In = Biaya Angkut Pembelian
    Freight Ut/Transportation Out = Biaya angkut penjualan
    Financial Accounting = Akuntansi Keuangan
    Fees Income = Pendapatan Jasa

    G
    General Ledger = Buku besar umum
    Goodwill = Nama Baik
    Goods Available For Sale = Barang Siap Jual
    Gain On Sale Of Assets = Laba Penjualan Aktiva
    General Entries = Jurnal Umum
    Gross Profit = Laba Kotor
    Government Accounting = Akuntansi Pemerintahan

    H
    Historical Cost/At Cost = Hak perolehan

    I
    Interest Rates = Suku Bunga
    Income/Revenue = Pendapatan
    Interest Expense = Beban Bunga
    Income Tax = Pajak Penghasilan
    Interest Receivable = Piutang Bunga
    Interest Payable = Utang Bunga
    Interest Income/Revenue/Earned = Pendapatan Bunga
    Interpreting = Penafsiran
    Income Statement = Laporan Laba Rugi
    Intangible Fixed Assets = Aktiva Tetap Tidak Berwujud
    Invoice = Faktur
    Income Summary = Ikhtisar Laba Rugi
    Insurance Expense = Beban Asuransi

    J
    Journal = Jurnal

    L
    Land = Tanah
    Ledger = Buku Besar
    Long Term Liabilities = Kewajiban Jangka Panjang
    Liabilities = Kewajiban
    Loss On Sale Of Assets = Rugi Penjualan Aktiva

    M
    Marketable Securities = Efek/Surat Berharga
    Merchandise = Barang Dagangan
    Manufacturing = Pabrik
    Maturity = Jatuh Tempo
    Maturity Value = Nilai Jatuh Tempo
    Machinery = Mesin
    Management Accounting = Akuntansi Manajemen
    Mortgage = Utang Hipotik

    N
    Net Asset = Aktiva Bersih
    Net Income = Laba Bersih
    Net Purchase = Pembelian Bersih
    Non-Operating Revenue = Pendapatan Luar Usaha
    Notes Payable = Wesel Bayar
    Net Loss = Rugi Bersih
    Net Worth = Kartu Persediaan Kekayaan Bersih
    Non-Operating Expense = Beban Luar Usaha
    Notes Receivable = Wesel Tagih

    O
    Operating Loss = Rugi Operasional
    Operating Expense = Beban usaha
    Owner’s Equity = Modal pemilik

    P
    Poverty = Kekayaan
    Purchases = Pembelian
    Prepaid Expense = Beban Dibayar Dimuka
    Prepaid Rent = Sewa Dibayar Dimuka
    Perpetual System = Sistem Berkala/Terus-Menerus
    Post-Closing Trial Balance = Neraca Saldo Setelah Pentupan
    Prepaid Advertising = Iklan Dibayar Dimuka
    Prepaid Insurance = Asuransi Bayar Dimuka
    Purchase Invoice = Bukti Pembelian

    O
    Operating Income = Laba Operasional
    R
    Rent Income/Revenue = Pendapatan Sewa
    Residual Value = Nilai Residu
    Retained Earnings = Laba Ditahan
    Rent Expense = Beban Sewa
    Report Form = Laporan
    Reversing Entries = Jurnal pembalik

    S
    Salaries Expense = Beban Gaji
    Sales Invoice = Bukti Penjualan
    Sales Journal = Jurnal Penjualan
    Special Journal = Jurnal Khusus
    Social Accounting = Akuntansi Kemasyarakatan
    Stock Card = Kartu Persediaan
    Subsidiary Ledger = Buku Besar Tambahan/Pembantu
    Salaries Payable = Utang Gaji
    Selling Expense = Beban Penjualan
    Stock Control = Pengendalian Persediaan
    Source of Document = Bukti-Bukti Dokumen
    Stock Ledger Sheets = Buku Persediaan
    Supplies Expense = Beban Perlengkapan

    T
    Tangible Fixed Assets = Aktiva Tetap Berwujud
    Tax Accounting = Akuntansi Perpajakan
    Tax Payable = Utang Pajak
    Trade Discount = Potongan Dagang
    Trial Balance = Neraca Saldo
    Tax Expense = Beban Pajak
    Trademark = Merek Dagang
    Transaction = Transaksi

    U
    Unearned Rervice Revenue = Pendapatan Jasa Diterima Dimuka
    Unearned Rent = Pendapatan Sewa Diterima Dimuka

    W
    Worksheet = Kertas Saham

    Reply
  • 1 October 2016 at 04.50
    Permalink

    A
    Aktiva = asset
    Aktiva bersih = net asset
    Aktiva lancar = current assets
    Aktiva tetap = fixed assets
    Aktiva tetap berwujud = tangible fixed assets
    Aktiva tetap tidak berwujud = intangible fixed assets
    Akumulasi = accumulation
    Akumulasi penyusutan = accumulated depreciation
    Akumulasi penyusutan bangunan = accumulated depreciation of building
    Akumulasi penyusutan kendaraan = accumulated depreciation of vehicle
    Akumulasi penyusutan mesin = accumulated depreciation of machinary
    Akumulasi penyusutan peralatan = accumulated depreciation of equipmen
    Akun = account
    Akuntansi = accounting
    Akuntansi anggaran = budgeting
    Akuntansi biaya = cost accounting
    Akuntansi kemasyarakatan = social accounting
    Akuntansi keuangan = financial accounting
    Akuntansi manajemen = management accounting
    Akuntansi pemerikasaan = auditing
    Akuntansi pemerintahan = government accounting
    Akuntansi perpajakan = tax accounting
    Arus kas = cash flow
    Asuransi bayar dimuka = prepaid insurance
    B
    Bangunan = building
    Barang dagangan = merchandise
    Barang siap jual = goods available for sale
    Beban = expense
    Beban administrasi dan umum = administrative and general expense
    Beban asuransi = insurance expense
    Beban bunga = interest expense
    Beban dibayar dimuka = prepaid expense
    Beban gaji = salaries expense
    Beban iklan = advertise expense
    Beban komisi = commission expense
    Beban luar usaha = non operating expense
    Beban pajak = tax expense
    Beban penjualan = selling expense
    Beban penyusutan = depreciation expense
    Beban penyusutan kendaraan = depreciation expense of vehicle
    Beban penyusutan peralatan = depreciation expense of equipment
    Beban perlengkapan = supplies expense
    Beban sewa = rent expense
    Beban usaha = operating expense
    Beban yang masih harus dibayar = accrued expensed
    Biaya angkut pembelian = freight in/transportation in/carriage inward
    Biaya angkut penjualan = freight out/transportation out/carriage outward
    Bukti pembelian = purchase invoice
    Bukti penjualan = sales invoice
    Bukti-bukti dokumen = source of document
    Buku besar = ledger
    Buku besar pembantu piutang = account receivable subsidiary ledger
    Buku besar pembantu utang = account payable subsidiary ledger
    Buku besar tambahan/pembantu = subsidiary ledger
    Buku besar umum = general ledger
    Buku persediaan = stock ledger sheets
    D
    Debitur = debtor
    Debet = debt
    E
    Efek/surat berharga = marketable securitiesF
    Faktur = invoiceH
    Hak atas kekayaan = equities
    Hak cipta = copyright
    Hak perolehan = historical cost/at cost
    Harga pokok penjualan = cost of goods sold
    I
    Iklan dibayar dimuka = prepaid advertising
    Ikhtisar laba rugi = income summary
    Investasi tambahan = additional investment
    J
    Jatuh tempo = maturity
    Jurnal = Journal
    Jurnal khusus = special journal
    Jurnal koreksi = correction entries
    Jurnal pembalik = reversing entries
    Jurnal penerimaan kas = cash receipt journal
    Jurnal pengeluaran kas = cash disbursement/cash payment journal
    Jurnal penjualan = sales journal
    Jurnal penutup = closing entries
    Jurnal penyesuaian = adjustment entries
    Jurnal umum = general entries
    K
    Kartu persediaan = stock card
    Kartu piutang = debtors account
    Kas di bank = cash in bank
    Kas di tangan = cash on hand
    Kekayaan = property
    Kekayaan bersih = net worth
    Kertas saham = worksheet
    Keuntungan saham = dividend
    Kewajiban = liabilities
    Kewajiban jangka panjang = long term liabilities
    Kewajiban lancar/jangka pendek = current liabilities
    Konsep kesatuan usaha = business unit entity concept
    Kredit = credit
    L
    Laba bersih = net income
    Laba ditahan = retained earnings
    Laba kotor = gross profit
    Laba operasional = operating income
    Laba penjualan aktiva = gain on sale of assets
    Laba usaha = operating income
    Laporan = report form
    Laporan akuntansi = accounting statement
    Laporan keuangan = financial statement
    Laporan laba rugi = income statement
    M
    Merek dagang = trademark
    Mesin = machinary
    Modal = capital
    Modal akhir periode = ending capital
    Modal awal periode = beginning capital
    Modal pemilik = owner’s equity
    Modal pinjaman = debt capital
    Modal saham = capital stock
    N
    Nama akun = account title
    Nama baik = goodwill
    Neraca = balance sheet
    Neraca saldo = trial balance
    Neraca saldo setelah pentupan = post closing trial balance
    Neraca saldo setelah penyesuaian = adjusted trial balance
    Nilai buku = book value
    Nilai jatuh tempo = maturity value
    Nilai masa kini = current value
    Nilai residu = residual value
    Nota debet/kredit = debt/credit memo
    O
    Obligasi utang = bond payable
    P
    Pabrik = manufacturing
    Pajak penghasilan = income tax
    Pembelian = purchases
    Pembelian bersih = net purchase
    Pembukuan = book keeping
    Pembukuan berpasangan = double entry book keeping
    Penafsiran = interpeting
    Pencatatan = recording
    Pendapatan = income/revenue
    Pendapatan bunga = interest income/revenue/earned
    Pendapatan jasa = fees income
    Pendapatan jasa diterima dimuka = unearned service revenue
    Pendapatan komisi = commission revenue
    Pendapatan luar usaha = non operating revenue
    Pendapatan sewa = rent income/revenue
    Pendapatan sewa diterima dimuka = unearned rent
    Pendapatan usaha = operating revenue
    Pendekatan neraca = balance sheet approach
    Pengelompokan = classifying
    Pengeluaran = expenditure
    Pengendalian persediaan = stock control
    Pengikhtisaran = summarizing
    Pengukuran = measuring
    Penjualan = sales
    Penjualan bersih = net sales
    Penjualan kredit = sales on credit/credit sales
    Penjualan tunai = cash sales
    Penyusutan = depreciation
    Peralatan = equipment
    Periode akuntansi = accounting period
    Periode fiskal = fiscal period
    Perlengkapan = supplies
    Persamaan dasar akuntansi = accounting equation
    Persediaan akhir barang dagangan = ending inventory/stock
    Persediaan awal barang dagangan = beginning inventory/stock
    Perusahaan dagang = commercial enterprise/trading company
    Perusahaan jasa = service enterprise
    Perusahaan perorangan = proprietorship/ownership
    Piutang bunga = interest receivable
    Piutang usaha = account receivables
    Pos-pos neraca = balance sheet items
    Potongan dagang = trade discount
    Potongan pembelian = purchase discount/discount received
    Potongan penjualan = sales discount/discount allowed
    Potongan tunai = cash discount
    Prive = drawing/withdrawl
    R
    Retur pembelian = purchase return
    Retur penjualan = sales return
    Rugi bersih = net loss
    Rugi operasional = operating loss
    Rugi penjualan aktiva = loss on sale of assets
    S
    Saham = stock
    Saldo akun = account balance
    Saldo sisa = balance
    Sewa dibayar dimuka = prepaid rent
    Sistem akuntansi = accounting system
    Sistem berkala/terus-menerus = perpetual system
    Suku bunga = interest rast
    Syarat pembayaran = credit term
    T
    Tanah = land
    Tanda pemeriksaan = check mark
    Tata buku berpasangan = double entry
    Transaksi = transaction
    U
    Utang = debt
    Utang bank = bank loan
    Utang bunga = interest payable
    Utang gaji = salaries payable
    Utang hipotik = mortgage
    Utang pajak = tax payable
    W
    Wesel bayar = notes payable
    Wesel tagih = notes receivable

    Reply
  • 1 October 2016 at 10.02
    Permalink

    A
    Additional Investment = Investasi Tambahan
    Account = Akun
    Account Receivable Subsidiary Ledger = Besar Pembantu Piutang
    Accounting = Akuntansi
    Account Payable Subsidiary Ledge = Buku Besar Pembantu Utang
    Accounting Statement = Laporan Akuntansi
    Accumulation = Akumulasi
    Accumulated Depreciation = Akumulasi Penyusutan
    Accumulated Depreciation of Equipment= Akumulasi Penyusutan Peralatan
    Account Title = Nama Akun
    Accumulated Depreciation of Vehicle = Akumulasi Penyusutan Kendaraan
    Accumulated Depreciation of Building = Akumulasi Penyusutan Bangunan
    Accumulated Depreciation of Machinery = Akumulasi Penyusutan Mesin
    Accrued Expensed = Beban Yang Masih Harus Dibayar
    Administrative and General Expense = Beban Administrasi dan Umum
    Adjustment Entries = Jurnal Penyesuaian
    Adjusted trial balance = Neraca Saldo Setelah Penyesuaian
    Auditing = Akuntansi Pemerikasaan
    Advertise Expense = Beban iklan

    B
    Balance Sheet = Neraca
    Balance Sheet Items = Pos-pos Neraca
    Balance Sheet Approach = Pendekatan Neraca
    Balance = Saldo Sisa
    Building = Bangunan
    Beginning Capital = Modal Awal Periode
    Bond Payable = Obligasi utang
    Book Keeping = Pembukuan
    Business Unit Entity Concept = Konsep Kesatuan Usaha
    Bank Loan = Utang Bank
    Budgeting = Akuntansi Anggaran

    C
    Capital = Modal
    Cash Flow = Arus Kas
    Cash Receipt Journal = Jurnal Penerimaan Kas
    Cash on Hand = Kas di Tangan
    Cash in Bank = Kas di Bank
    Cash Sales = Penjualan Tunai
    Cash Payment Journal = Jurnal Pengeluaran Kas
    Check Mark = Tanda Pemeriksaan
    Closing Entries = Jurnal Penutup
    Cost Accounting = Akuntansi Biaya
    Cash Discount = Potongan Tunai
    Commission Expense = Beban Komisi
    Copyright = Hak Cipta
    Correction Entries = Jurnal Koreksi
    Credit Term = Syarat Pembayaran
    Commission Revenue = Pendapatan Komisi
    Cost of Goods Sold = Harga Pokok Penjualan
    Credit = Kredit
    Current Liabilities = Kewajiban Lancar/Jangka Pendek
    Current Assets = Aktiva Lancar
    Current Value = Nilai Masa Kini
    Capital Stock = Modal Saham

    D
    Debt = Utang
    Debtor = Debitur
    Depreciation Expense = Beban Penyusutan
    Depreciation Expense of Vehicle = Beban Penyusutan Kendaraan
    Debtors Account = Kartu Piutang
    Dividend = Keuntungan Saham
    Double Entry = Tata Buku Berpasangan
    Debt Capital = Modal Pinjaman
    Depreciation = Penyusutan
    Depreciation Expense of Equipment= Beban Penyusutan Peralatan
    Debit/Credit Memo = Nota Debet/Kredit
    Double Entry Book Keeping = Pembukuan Berpasangan

    E
    Ending Inventory/Stock = Persediaan Akhir Barang Dagangan
    Expenditure = Pengeluaran
    Equities = Hak Atas Kekayaan
    Equipment = Peralatan
    Ending capital = Modal Akhir Periode
    Expense = Beban

    F
    Fiscal Period = Periode Fiskal
    Fixed Assets = Aktiva Tetap
    Financial Statement = Laporan Keuangan
    Freight In/Transportation In = Biaya Angkut Pembelian
    Freight Ut/Transportation Out = Biaya angkut penjualan
    Financial Accounting = Akuntansi Keuangan
    Fees Income = Pendapatan Jasa

    G
    General Ledger = Buku besar umum
    Goodwill = Nama Baik
    Goods Available For Sale = Barang Siap Jual
    Gain On Sale Of Assets = Laba Penjualan Aktiva
    General Entries = Jurnal Umum
    Gross Profit = Laba Kotor
    Government Accounting = Akuntansi Pemerintahan

    H
    Historical Cost/At Cost = Hak perolehan

    I
    Interest Rates = Suku Bunga
    Income/Revenue = Pendapatan
    Interest Expense = Beban Bunga
    Income Tax = Pajak Penghasilan
    Interest Receivable = Piutang Bunga
    Interest Payable = Utang Bunga
    Interest Income/Revenue/Earned = Pendapatan Bunga
    Interpreting = Penafsiran
    Income Statement = Laporan Laba Rugi
    Intangible Fixed Assets = Aktiva Tetap Tidak Berwujud
    Invoice = Faktur
    Income Summary = Ikhtisar Laba Rugi
    Insurance Expense = Beban Asuransi

    J
    Journal = Jurnal

    L
    Land = Tanah
    Ledger = Buku Besar
    Long Term Liabilities = Kewajiban Jangka Panjang
    Liabilities = Kewajiban
    Loss On Sale Of Assets = Rugi Penjualan Aktiva

    M
    Marketable Securities = Efek/Surat Berharga
    Merchandise = Barang Dagangan
    Manufacturing = Pabrik
    Maturity = Jatuh Tempo
    Maturity Value = Nilai Jatuh Tempo
    Machinery = Mesin
    Management Accounting = Akuntansi Manajemen
    Mortgage = Utang Hipotik

    N
    Net Asset = Aktiva Bersih
    Net Income = Laba Bersih
    Net Purchase = Pembelian Bersih
    Non-Operating Revenue = Pendapatan Luar Usaha
    Notes Payable = Wesel Bayar
    Net Loss = Rugi Bersih
    Net Worth = Kartu Persediaan Kekayaan Bersih
    Non-Operating Expense = Beban Luar Usaha
    Notes Receivable = Wesel Tagih

    O
    Operating Loss = Rugi Operasional
    Operating Expense = Beban usaha
    Owner’s Equity = Modal pemilik

    P
    Poverty = Kekayaan
    Purchases = Pembelian
    Prepaid Expense = Beban Dibayar Dimuka
    Prepaid Rent = Sewa Dibayar Dimuka
    Perpetual System = Sistem Berkala/Terus-Menerus
    Post-Closing Trial Balance = Neraca Saldo Setelah Pentupan
    Prepaid Advertising = Iklan Dibayar Dimuka
    Prepaid Insurance = Asuransi Bayar Dimuka
    Purchase Invoice = Bukti Pembelian

    O
    Operating Income = Laba Operasional
    R
    Rent Income/Revenue = Pendapatan Sewa
    Residual Value = Nilai Residu
    Retained Earnings = Laba Ditahan
    Rent Expense = Beban Sewa
    Report Form = Laporan
    Reversing Entries = Jurnal pembalik

    S
    Salaries Expense = Beban Gaji
    Sales Invoice = Bukti Penjualan
    Sales Journal = Jurnal Penjualan
    Special Journal = Jurnal Khusus
    Social Accounting = Akuntansi Kemasyarakatan
    Stock Card = Kartu Persediaan
    Subsidiary Ledger = Buku Besar Tambahan/Pembantu
    Salaries Payable = Utang Gaji
    Selling Expense = Beban Penjualan
    Stock Control = Pengendalian Persediaan
    Source of Document = Bukti-Bukti Dokumen
    Stock Ledger Sheets = Buku Persediaan
    Supplies Expense = Beban Perlengkapan

    T
    Tangible Fixed Assets = Aktiva Tetap Berwujud
    Tax Accounting = Akuntansi Perpajakan
    Tax Payable = Utang Pajak
    Trade Discount = Potongan Dagang
    Trial Balance = Neraca Saldo
    Tax Expense = Beban Pajak
    Trademark = Merek Dagang
    Transaction = Transaksi

    U
    Unearned Rervice Revenue = Pendapatan Jasa Diterima Dimuka
    Unearned Rent = Pendapatan Sewa Diterima Dimuka

    W
    Worksheet = Kertas Saham

    Reply
  • 1 October 2016 at 10.05
    Permalink

    A
    Additional Investment = Investasi Tambahan
    Account = Akun
    Account Receivable Subsidiary Ledger = Besar Pembantu Piutang
    Accounting = Akuntansi
    Account Payable Subsidiary Ledge = Buku Besar Pembantu Utang
    Accounting Statement = Laporan Akuntansi
    Accumulation = Akumulasi
    Accumulated Depreciation = Akumulasi Penyusutan
    Accumulated Depreciation of Equipment= Akumulasi Penyusutan Peralatan
    Account Title = Nama Akun
    Accumulated Depreciation of Vehicle = Akumulasi Penyusutan Kendaraan
    Accumulated Depreciation of Building = Akumulasi Penyusutan Bangunan
    Accumulated Depreciation of Machinery = Akumulasi Penyusutan Mesin
    Accrued Expensed = Beban Yang Masih Harus Dibayar
    Administrative and General Expense = Beban Administrasi dan Umum
    Adjustment Entries = Jurnal Penyesuaian
    Adjusted trial balance = Neraca Saldo Setelah Penyesuaian
    Auditing = Akuntansi Pemerikasaan
    Advertise Expense = Beban iklan

    B
    Balance Sheet = Neraca
    Balance Sheet Items = Pos-pos Neraca
    Balance Sheet Approach = Pendekatan Neraca
    Balance = Saldo Sisa
    Building = Bangunan
    Beginning Capital = Modal Awal Periode
    Bond Payable = Obligasi utang
    Book Keeping = Pembukuan
    Business Unit Entity Concept = Konsep Kesatuan Usaha
    Bank Loan = Utang Bank
    Budgeting = Akuntansi Anggaran

    C
    Capital = Modal
    Cash Flow = Arus Kas
    Cash Receipt Journal = Jurnal Penerimaan Kas
    Cash on Hand = Kas di Tangan
    Cash in Bank = Kas di Bank
    Cash Sales = Penjualan Tunai
    Cash Payment Journal = Jurnal Pengeluaran Kas
    Check Mark = Tanda Pemeriksaan
    Closing Entries = Jurnal Penutup
    Cost Accounting = Akuntansi Biaya
    Cash Discount = Potongan Tunai
    Commission Expense = Beban Komisi
    Copyright = Hak Cipta
    Correction Entries = Jurnal Koreksi
    Credit Term = Syarat Pembayaran
    Commission Revenue = Pendapatan Komisi
    Cost of Goods Sold = Harga Pokok Penjualan
    Credit = Kredit
    Current Liabilities = Kewajiban Lancar/Jangka Pendek
    Current Assets = Aktiva Lancar
    Current Value = Nilai Masa Kini
    Capital Stock = Modal Saham

    D
    Debt = Utang
    Debtor = Debitur
    Depreciation Expense = Beban Penyusutan
    Depreciation Expense of Vehicle = Beban Penyusutan Kendaraan
    Debtors Account = Kartu Piutang
    Dividend = Keuntungan Saham
    Double Entry = Tata Buku Berpasangan
    Debt Capital = Modal Pinjaman
    Depreciation = Penyusutan
    Depreciation Expense of Equipment= Beban Penyusutan Peralatan
    Debit/Credit Memo = Nota Debet/Kredit
    Double Entry Book Keeping = Pembukuan Berpasangan

    E
    Ending Inventory/Stock = Persediaan Akhir Barang Dagangan
    Expenditure = Pengeluaran
    Equities = Hak Atas Kekayaan
    Equipment = Peralatan
    Ending capital = Modal Akhir Periode
    Expense = Beban

    F
    Fiscal Period = Periode Fiskal
    Fixed Assets = Aktiva Tetap
    Financial Statement = Laporan Keuangan
    Freight In/Transportation In = Biaya Angkut Pembelian
    Freight Ut/Transportation Out = Biaya angkut penjualan
    Financial Accounting = Akuntansi Keuangan
    Fees Income = Pendapatan Jasa

    G
    General Ledger = Buku besar umum
    Goodwill = Nama Baik
    Goods Available For Sale = Barang Siap Jual
    Gain On Sale Of Assets = Laba Penjualan Aktiva
    General Entries = Jurnal Umum
    Gross Profit = Laba Kotor
    Government Accounting = Akuntansi Pemerintahan

    H
    Historical Cost/At Cost = Hak perolehan

    I
    Interest Rates = Suku Bunga
    Income/Revenue = Pendapatan
    Interest Expense = Beban Bunga
    Income Tax = Pajak Penghasilan
    Interest Receivable = Piutang Bunga
    Interest Payable = Utang Bunga
    Interest Income/Revenue/Earned = Pendapatan Bunga
    Interpreting = Penafsiran
    Income Statement = Laporan Laba Rugi
    Intangible Fixed Assets = Aktiva Tetap Tidak Berwujud
    Invoice = Faktur
    Income Summary = Ikhtisar Laba Rugi
    Insurance Expense = Beban Asuransi

    J
    Journal = Jurnal

    L
    Land = Tanah
    Ledger = Buku Besar
    Long Term Liabilities = Kewajiban Jangka Panjang
    Liabilities = Kewajiban
    Loss On Sale Of Assets = Rugi Penjualan Aktiva

    M
    Marketable Securities = Efek/Surat Berharga
    Merchandise = Barang Dagangan
    Manufacturing = Pabrik
    Maturity = Jatuh Tempo
    Maturity Value = Nilai Jatuh Tempo
    Machinery = Mesin
    Management Accounting = Akuntansi Manajemen
    Mortgage = Utang Hipotik

    N
    Net Asset = Aktiva Bersih
    Net Income = Laba Bersih
    Net Purchase = Pembelian Bersih
    Non-Operating Revenue = Pendapatan Luar Usaha
    Notes Payable = Wesel Bayar
    Net Loss = Rugi Bersih
    Net Worth = Kartu Persediaan Kekayaan Bersih
    Non-Operating Expense = Beban Luar Usaha
    Notes Receivable = Wesel Tagih

    O
    Operating Loss = Rugi Operasional
    Operating Expense = Beban usaha
    Owner’s Equity = Modal pemilik

    P
    Poverty = Kekayaan
    Purchases = Pembelian
    Prepaid Expense = Beban Dibayar Dimuka
    Prepaid Rent = Sewa Dibayar Dimuka
    Perpetual System = Sistem Berkala/Terus-Menerus
    Post-Closing Trial Balance = Neraca Saldo Setelah Pentupan
    Prepaid Advertising = Iklan Dibayar Dimuka
    Prepaid Insurance = Asuransi Bayar Dimuka
    Purchase Invoice = Bukti Pembelian

    O
    Operating Income = Laba Operasional
    R
    Rent Income/Revenue = Pendapatan Sewa
    Residual Value = Nilai Residu
    Retained Earnings = Laba Ditahan
    Rent Expense = Beban Sewa
    Report Form = Laporan
    Reversing Entries = Jurnal pembalik

    S
    Salaries Expense = Beban Gaji
    Sales Invoice = Bukti Penjualan
    Sales Journal = Jurnal Penjualan
    Special Journal = Jurnal Khusus
    Social Accounting = Akuntansi Kemasyarakatan
    Stock Card = Kartu Persediaan
    Subsidiary Ledger = Buku Besar Tambahan/Pembantu
    Salaries Payable = Utang Gaji
    Selling Expense = Beban Penjualan
    Stock Control = Pengendalian Persediaan
    Source of Document = Bukti-Bukti Dokumen
    Stock Ledger Sheets = Buku Persediaan
    Supplies Expense = Beban Perlengkapan

    T
    Tangible Fixed Assets = Aktiva Tetap Berwujud
    Tax Accounting = Akuntansi Perpajakan
    Tax Payable = Utang Pajak
    Trade Discount = Potongan Dagang
    Trial Balance = Neraca Saldo
    Tax Expense = Beban Pajak
    Trademark = Merek Dagang
    Transaction = Transaksi

    U
    Unearned Rervice Revenue = Pendapatan Jasa Diterima Dimuka
    Unearned Rent = Pendapatan Sewa Diterima Dimuka

    W
    Worksheet = Kertas Saham

    Reply
  • 1 October 2016 at 10.14
    Permalink

    Additional Investment = Investasi Tambahan
    Account = Akun
    Account Receivable Subsidiary Ledger = Besar Pembantu Piutang
    Accounting = Akuntansi
    Account Payable Subsidiary Ledge = Buku Besar Pembantu Utang
    Accounting Statement = Laporan Akuntansi
    Accumulation = Akumulasi
    Accumulated Depreciation = Akumulasi Penyusutan
    Accumulated Depreciation of Equipment= Akumulasi Penyusutan Peralatan
    Account Title = Nama Akun
    Accumulated Depreciation of Vehicle = Akumulasi Penyusutan Kendaraan
    Accumulated Depreciation of Building = Akumulasi Penyusutan Bangunan
    Accumulated Depreciation of Machinery = Akumulasi Penyusutan Mesin
    Accrued Expensed = Beban Yang Masih Harus Dibayar
    Administrative and General Expense = Beban Administrasi dan Umum
    Adjustment Entries = Jurnal Penyesuaian
    Adjusted trial balance = Neraca Saldo Setelah Penyesuaian
    Auditing = Akuntansi Pemerikasaan
    Advertise Expense = Beban iklan
    Balance Sheet = Neraca
    Balance Sheet Items = Pos-pos Neraca
    Balance Sheet Approach = Pendekatan Neraca
    Balance = Saldo Sisa
    Building = Bangunan
    Beginning Capital = Modal Awal Periode
    Bond Payable = Obligasi utang
    Book Keeping = Pembukuan
    Business Unit Entity Concept = Konsep Kesatuan Usaha
    Bank Loan = Utang Bank
    Budgeting = Akuntansi Anggaran
    Capital = Modal
    Cash Flow = Arus Kas
    Cash Receipt Journal = Jurnal Penerimaan Kas
    Cash on Hand = Kas di Tangan
    Cash in Bank = Kas di Bank
    Cash Sales = Penjualan Tunai
    Cash Payment Journal = Jurnal Pengeluaran Kas
    Check Mark = Tanda Pemeriksaan
    Closing Entries = Jurnal Penutup
    Cost Accounting = Akuntansi Biaya
    Cash Discount = Potongan Tunai
    Commission Expense = Beban Komisi
    Copyright = Hak Cipta
    Correction Entries = Jurnal Koreksi
    Credit Term = Syarat Pembayaran
    Commission Revenue = Pendapatan Komisi
    Cost of Goods Sold = Harga Pokok Penjualan
    Credit = Kredit
    Current Liabilities = Kewajiban Lancar/Jangka Pendek
    Current Assets = Aktiva Lancar
    Current Value = Nilai Masa Kini
    Capital Stock = Modal Saham
    Debt = Utang
    Debtor = Debitur
    Depreciation Expense = Beban Penyusutan
    Depreciation Expense of Vehicle = Beban Penyusutan Kendaraan
    Debtors Account = Kartu Piutang
    Dividend = Keuntungan Saham
    Double Entry = Tata Buku Berpasangan
    Debt Capital = Modal Pinjaman
    Depreciation = Penyusutan
    Depreciation Expense of Equipment= Beban Penyusutan Peralatan
    Debit/Credit Memo = Nota Debet/Kredit
    Double Entry Book Keeping = Pembukuan Berpasangan
    Ending Inventory/Stock = Persediaan Akhir Barang Dagangan
    Expenditure = Pengeluaran
    Equities = Hak Atas Kekayaan
    Equipment = Peralatan
    Ending capital = Modal Akhir Periode
    Expense = Beban
    Fiscal Period = Periode Fiskal
    Fixed Assets = Aktiva Tetap
    Financial Statement = Laporan Keuangan
    Freight In/Transportation In = Biaya Angkut Pembelian
    Freight Ut/Transportation Out = Biaya angkut penjualan
    Financial Accounting = Akuntansi Keuangan
    Fees Income = Pendapatan Jasa
    General Ledger = Buku besar umum
    Goodwill = Nama Baik
    Goods Available For Sale = Barang Siap Jual
    Gain On Sale Of Assets = Laba Penjualan Aktiva
    General Entries = Jurnal Umum
    Gross Profit = Laba Kotor
    Government Accounting = Akuntansi Pemerintahan
    Historical Cost/At Cost = Hak perolehan
    Interest Rates = Suku Bunga
    Income/Revenue = Pendapatan
    Interest Expense = Beban Bunga
    Income Tax = Pajak Penghasilan
    Interest Receivable = Piutang Bunga
    Interest Payable = Utang Bunga
    Interest Income/Revenue/Earned = Pendapatan Bunga
    Interpreting = Penafsiran
    Income Statement = Laporan Laba Rugi
    Intangible Fixed Assets = Aktiva Tetap Tidak Berwujud
    Invoice = Faktur
    Income Summary = Ikhtisar Laba Rugi
    Insurance Expense = Beban Asuransi
    Journal = Jurnal
    Land = Tanah
    Ledger = Buku Besar
    Long Term Liabilities = Kewajiban Jangka Panjang
    Liabilities = Kewajiban
    Loss On Sale Of Assets = Rugi Penjualan Aktiva
    Marketable Securities = Efek/Surat Berharga
    Merchandise = Barang Dagangan
    Manufacturing = Pabrik
    Maturity = Jatuh Tempo
    Maturity Value = Nilai Jatuh Tempo
    Machinery = Mesin
    Management Accounting = Akuntansi Manajemen
    Mortgage = Utang Hipotik
    Net Asset = Aktiva Bersih
    Net Income = Laba Bersih
    Net Purchase = Pembelian Bersih
    Non-Operating Revenue = Pendapatan Luar Usaha
    Notes Payable = Wesel Bayar
    Net Loss = Rugi Bersih
    Net Worth = Kartu Persediaan Kekayaan Bersih
    Non-Operating Expense = Beban Luar Usaha
    Notes Receivable = Wesel Tagih
    Operating Loss = Rugi Operasional
    Operating Expense = Beban usaha
    Owner’s Equity = Modal pemilik
    Poverty = Kekayaan
    Purchases = Pembelian
    Prepaid Expense = Beban Dibayar Dimuka
    Prepaid Rent = Sewa Dibayar Dimuka
    Perpetual System = Sistem Berkala/Terus-Menerus
    Post-Closing Trial Balance = Neraca Saldo Setelah Pentupan
    Prepaid Advertising = Iklan Dibayar Dimuka
    Prepaid Insurance = Asuransi Bayar Dimuka
    Purchase Invoice = Bukti Pembelian
    Operating Income = Laba Operasional
    Rent Income/Revenue = Pendapatan Sewa
    Residual Value = Nilai Residu
    Retained Earnings = Laba Ditahan
    Rent Expense = Beban Sewa
    Report Form = Laporan
    Reversing Entries = Jurnal pembalik
    Salaries Expense = Beban Gaji
    Sales Invoice = Bukti Penjualan
    Sales Journal = Jurnal Penjualan
    Special Journal = Jurnal Khusus
    Social Accounting = Akuntansi Kemasyarakatan
    Stock Card = Kartu Persediaan
    Subsidiary Ledger = Buku Besar Tambahan/Pembantu
    Salaries Payable = Utang Gaji
    Selling Expense = Beban Penjualan
    Stock Control = Pengendalian Persediaan
    Source of Document = Bukti-Bukti Dokumen
    Stock Ledger Sheets = Buku Persediaan
    Supplies Expense = Beban Perlengkapan
    Tangible Fixed Assets = Aktiva Tetap Berwujud
    Tax Accounting = Akuntansi Perpajakan
    Tax Payable = Utang Pajak
    Trade Discount = Potongan Dagang
    Trial Balance = Neraca Saldo
    Tax Expense = Beban Pajak
    Trademark = Merek Dagang
    Transaction = Transaksi
    Unearned Rervice Revenue = Pendapatan Jasa Diterima Dimuka
    Unearned Rent = Pendapatan Sewa Diterima Dimuka
    Worksheet = Kertas Saham

    Reply
  • 1 October 2016 at 10.15
    Permalink

    Additional Investment = Investasi Tambahan
    Account = Akun
    Account Receivable Subsidiary Ledger = Besar Pembantu Piutang
    Accounting = Akuntansi
    Account Payable Subsidiary Ledge = Buku Besar Pembantu Utang
    Accounting Statement = Laporan Akuntansi
    Accumulation = Akumulasi
    Accumulated Depreciation = Akumulasi Penyusutan
    Accumulated Depreciation of Equipment= Akumulasi Penyusutan Peralatan
    Account Title = Nama Akun
    Accumulated Depreciation of Vehicle = Akumulasi Penyusutan Kendaraan
    Accumulated Depreciation of Building = Akumulasi Penyusutan Bangunan
    Accumulated Depreciation of Machinery = Akumulasi Penyusutan Mesin
    Accrued Expensed = Beban Yang Masih Harus Dibayar
    Administrative and General Expense = Beban Administrasi dan Umum
    Adjustment Entries = Jurnal Penyesuaian
    Adjusted trial balance = Neraca Saldo Setelah Penyesuaian
    Auditing = Akuntansi Pemerikasaan
    Advertise Expense = Beban iklan
    Balance Sheet = Neraca
    Balance Sheet Items = Pos-pos Neraca
    Balance Sheet Approach = Pendekatan Neraca
    Balance = Saldo Sisa
    Building = Bangunan
    Beginning Capital = Modal Awal Periode
    Bond Payable = Obligasi utang
    Book Keeping = Pembukuan
    Business Unit Entity Concept = Konsep Kesatuan Usaha
    Bank Loan = Utang Bank
    Budgeting = Akuntansi Anggaran
    Capital = Modal
    Cash Flow = Arus Kas
    Cash Receipt Journal = Jurnal Penerimaan Kas
    Cash on Hand = Kas di Tangan
    Cash in Bank = Kas di Bank
    Cash Sales = Penjualan Tunai
    Cash Payment Journal = Jurnal Pengeluaran Kas
    Check Mark = Tanda Pemeriksaan
    Closing Entries = Jurnal Penutup
    Cost Accounting = Akuntansi Biaya
    Cash Discount = Potongan Tunai
    Commission Expense = Beban Komisi
    Copyright = Hak Cipta
    Correction Entries = Jurnal Koreksi
    Credit Term = Syarat Pembayaran
    Commission Revenue = Pendapatan Komisi
    Cost of Goods Sold = Harga Pokok Penjualan
    Credit = Kredit
    Current Liabilities = Kewajiban Lancar/Jangka Pendek
    Current Assets = Aktiva Lancar
    Current Value = Nilai Masa Kini
    Capital Stock = Modal Saham
    Debt = Utang
    Debtor = Debitur
    Depreciation Expense = Beban Penyusutan
    Depreciation Expense of Vehicle = Beban Penyusutan Kendaraan
    Debtors Account = Kartu Piutang
    Dividend = Keuntungan Saham
    Double Entry = Tata Buku Berpasangan
    Debt Capital = Modal Pinjaman
    Depreciation = Penyusutan
    Depreciation Expense of Equipment= Beban Penyusutan Peralatan
    Debit/Credit Memo = Nota Debet/Kredit
    Double Entry Book Keeping = Pembukuan Berpasangan
    Ending Inventory/Stock = Persediaan Akhir Barang Dagangan
    Expenditure = Pengeluaran
    Equities = Hak Atas Kekayaan
    Equipment = Peralatan
    Ending capital = Modal Akhir Periode
    Expense = Beban
    Fiscal Period = Periode Fiskal
    Fixed Assets = Aktiva Tetap
    Financial Statement = Laporan Keuangan
    Freight In/Transportation In = Biaya Angkut Pembelian
    Freight Ut/Transportation Out = Biaya angkut penjualan
    Financial Accounting = Akuntansi Keuangan
    Fees Income = Pendapatan Jasa
    General Ledger = Buku besar umum
    Goodwill = Nama Baik
    Goods Available For Sale = Barang Siap Jual
    Gain On Sale Of Assets = Laba Penjualan Aktiva
    General Entries = Jurnal Umum
    Gross Profit = Laba Kotor
    Government Accounting = Akuntansi Pemerintahan
    Historical Cost/At Cost = Hak perolehan
    Interest Rates = Suku Bunga
    Income/Revenue = Pendapatan
    Interest Expense = Beban Bunga
    Income Tax = Pajak Penghasilan
    Interest Receivable = Piutang Bunga
    Interest Payable = Utang Bunga
    Interest Income/Revenue/Earned = Pendapatan Bunga
    Interpreting = Penafsiran
    Income Statement = Laporan Laba Rugi
    Intangible Fixed Assets = Aktiva Tetap Tidak Berwujud
    Invoice = Faktur
    Income Summary = Ikhtisar Laba Rugi
    Insurance Expense = Beban Asuransi
    Journal = Jurnal
    Land = Tanah
    Ledger = Buku Besar
    Long Term Liabilities = Kewajiban Jangka Panjang
    Liabilities = Kewajiban
    Loss On Sale Of Assets = Rugi Penjualan Aktiva
    Marketable Securities = Efek/Surat Berharga
    Merchandise = Barang Dagangan
    Manufacturing = Pabrik
    Maturity = Jatuh Tempo
    Maturity Value = Nilai Jatuh Tempo
    Machinery = Mesin
    Management Accounting = Akuntansi Manajemen
    Mortgage = Utang Hipotik
    Net Asset = Aktiva Bersih
    Net Income = Laba Bersih
    Net Purchase = Pembelian Bersih
    Non-Operating Revenue = Pendapatan Luar Usaha
    Notes Payable = Wesel Bayar
    Net Loss = Rugi Bersih
    Net Worth = Kartu Persediaan Kekayaan Bersih
    Non-Operating Expense = Beban Luar Usaha
    Notes Receivable = Wesel Tagih
    Operating Loss = Rugi Operasional
    Operating Expense = Beban usaha
    Owner’s Equity = Modal pemilik
    Poverty = Kekayaan
    Purchases = Pembelian
    Prepaid Expense = Beban Dibayar Dimuka
    Prepaid Rent = Sewa Dibayar Dimuka
    Perpetual System = Sistem Berkala/Terus-Menerus
    Post-Closing Trial Balance = Neraca Saldo Setelah Pentupan
    Prepaid Advertising = Iklan Dibayar Dimuka
    Prepaid Insurance = Asuransi Bayar Dimuka
    Purchase Invoice = Bukti Pembelian
    Operating Income = Laba Operasional
    Rent Income/Revenue = Pendapatan Sewa
    Residual Value = Nilai Residu
    Retained Earnings = Laba Ditahan
    Rent Expense = Beban Sewa
    Report Form = Laporan
    Reversing Entries = Jurnal pembalik
    Salaries Expense = Beban Gaji
    Sales Invoice = Bukti Penjualan
    Sales Journal = Jurnal Penjualan
    Special Journal = Jurnal Khusus
    Social Accounting = Akuntansi Kemasyarakatan
    Stock Card = Kartu Persediaan
    Subsidiary Ledger = Buku Besar Tambahan/Pembantu
    Salaries Payable = Utang Gaji
    Selling Expense = Beban Penjualan
    Stock Control = Pengendalian Persediaan
    Source of Document = Bukti-Bukti Dokumen
    Stock Ledger Sheets = Buku Persediaan
    Supplies Expense = Beban Perlengkapan
    Tangible Fixed Assets = Aktiva Tetap Berwujud
    Tax Accounting = Akuntansi Perpajakan
    Tax Payable = Utang Pajak
    Trade Discount = Potongan Dagang
    Trial Balance = Neraca Saldo
    Tax Expense = Beban Pajak
    Trademark = Merek Dagang
    Transaction = Transaksi
    Unearned Rervice Revenue = Pendapatan Jasa Diterima Dimuka
    Unearned Rent = Pendapatan Sewa Diterima Dimuka
    Worksheet = Kertas Saham

    Reply
  • 1 October 2016 at 14.49
    Permalink

    Assets Aktiva
    Current Assets = Aktiva Lancar
    Cash in Bank = Kas di Bank
    Petty Cash = Kas Kecil
    Account Receivable = Piutang Dagang
    Allowance for Dubtful Debt = Penyisihan Kerugian Piutang
    Merchandise Inventory = Persediaan Barang Dagang
    Store Supplies = Perlengkapan Toko
    Prepaid Insurance = Asuransi dibayar dimuka
    Prepaid Rent = Sewa dibayar dimuka
    Prepaid Tax = Uang Muka PPh Pasal 25
    Prepaid Advertising = Iklan dibayar dimuka
    Prepaid Expense = Biaya diayar dimuka
    PPN Income = PPN Masukan
    Prepaid PPN = PPN Dibayar dimuka / Piutang PPN
    Furnitur and fixture = Perabot dan Inventaris
    Iinterest Receivable = Piutang Bunga
    Notes Receivable = Piutang wesel
    Marketable securities = Surat-Surat Berharga
    Supplies = Perlengkapan
    Office Supplies = Perlengkapan Kantor
    Non Current Assets = Aktiva Tidak Lancar
    Long Term Investment = Investasi Jangka Panjang
    Investment in Bond = Investasi dalam Obligasi
    Investment in Common Stock = Investasi dalam Saham
    Temporary Investment = Investasi Jangka Pendek
    Fixed Assets = Aktiva Tetap
    Equipment at Cost = Peralatan
    Equipment Accum Dep / Accumulated Depreciation Of Equipment = Akumulasi Penyusutan Peralatan
    Store Equipment = Peralatan Toko
    Store Equipment Accum Dep / Accumulated Depreciation Of Store Equipment = Akumulasi Penyusutan Peralatan Toko
    Office Equipment = Peralatan Kantor
    Office Equipment Accum Dep / Accumulated Depreciation Of Office Equipment = Akumulasi Penyusutan Peralatan Kantor
    Building = Gedung
    Building Accum Dep / Accumulated Depreciation Of Building = Akumulasi Penyusutan Gedung
    Land = Tanah
    Land Accum Dep / Accumulated Depreciation Of Land = Akumulasi Penyusutan Tanah
    Machine = Mesin
    Machine Accum Dep / Accumulated Depreciation Of Machine = Akumulasi Penyusutan Mesin
    Motor Vehicle = Kendaraan
    Motor vehicle Accum Dep / Accumulated Depreciation Of Motor Vehicle = Akumulasi Penyusutan Kendaraan
    Vat In (PPN Income) = PPN Masukan
    Intangible Fixed Assets = Aktiva Tak Berwujud
    Goodwill = Nama Baik
    Franchise = Hak Istimewa
    Leasing = Hak Sewa
    Liabilities = Kewajiban (Utang)
    Current Liabilities = Utang Lancar
    Account Payable = Utang Dagang
    Expense Payable = Utang Biaya
    Income Tax Payable = Utang Pajak Penghasilan (PPh)
    PPN Payable = Utang PPN
    PPN Outcome (Vat Out) = PPN Keluaran
    Dividend Payable = Utang Dividend
    Bank Payable / Loan From Bank = Utang Bank
    Interest Payable = Utang Bunga
    Notes Payable = Utang Wesel
    Salaries Payable = Utang Gaji
    Tax Payable = Utang Pajak
    Accrued Expense = Utang Biaya
    Unearned Rent = Sewa diterima dimuka
    Unearned Revenue = Pendapatan diterima dimuka
    Long Term Liabilites = Utang Jangka Panjang
    Bank BCA Loan = Utang Jangka Panjang
    Bond Payable = Utang Obligasi
    Mortgage Payable = Utang Hipotek
    Equity = Modal
    Paid Up Capital = Setoran Modal
    Capital Stock = Modal Saham
    Devidend = Pengambilan Saham
    Prive = Pengambilan Pribadi
    Income Summary = Ikhtisar Laba Rugi
    Common Stock = Saham
    Preferred Stock = Saham Prefern/Istimewa
    Retained Earning = Laba di Tahan
    Revenue = Pendapatan
    Sales = Penjualan
    Sale Return = Retur Penjualan
    Sales Return and Allowances = Pengambilan Penjualan dan Pengurangan Harga
    Sales Discount = Potongan Penjualan
    Commosion Income = Pendapatan dari Komisi
    Consignment Income = Pendapatan dari Konsinyasi
    Fare Income = Pendapatan dari Angkutan
    Fees Earned = Honor
    Income From Joint Venture = Pendapatan dari Usaha Patungan
    Interest Income = Pendapatan Bunga
    Other Income = Pendapatan Lain-Lain
    Recovery Income = Pendapatan diterima Kembali
    Rent Income = Pendapatan Bunga
    Purchase = Pembelian
    Purchase Return = Retur Pembelian
    Purchase Discount = Potongan Pembelian
    Expenses = Beban
    Cost Of Good Sold = Harga Pokok Penjualan
    Cost Of Good Sold = Harga Pokok Penjualan
    Freight Paid / Freight In = Beban Angkut Pembelian
    Operating Expenses = Beban Operasional
    Advertising Expense = Beban Iklan
    Telephone and Electreicity Expense = Beban Telepon dan Listrik
    Store Supplies Expense = Beban Perlengkapan Toko
    Bad Debt Expense = Beban Kerugian Piutang
    Depreciation Expense = Beban Penyusutan Harta
    Insuance Expense = Beban Asuransi
    Rent Expense = Beban Sewa
    Wages and Salaries Expense = Beban Upah dan Gaji
    Other Operating Expense = Beban Operasi Lin-Lain
    Office Salaries Expense = Beban Gaji Kantor
    Store Salaries Expense = Beban Gaji Toko
    Salesmen Saleries Expense = Beban Gaji Bagian Penjualan
    Supplies Expense = Beban Perlengkapan
    Office Supplies Expense = Beban Perlengkapan Kantor
    Administrative Expense = Beban Administrasi
    Miscelanious Expense = Beban Rupa-Rupa
    Motor Vehicle Expense = Beban Kendaraan
    Utilities Expense = Beban Prasarana
    Depreciation Expense Of Building = Beban Penyusutan Gedung
    Depreciation Expense Of Equipment = Beban Penyusuta  Peralatan
    Depreciation Expense Of Furniture and Fixture = Beban Penyusutan Perabot/Inventaris
    Depreciation Expense Of Machine = Beban Penyusutan Mesin
    Depreciation Expense Of Motor Vehicle = Beban Penyusutan Kendaraan
    Depreciation Expense Of Office Equipment = Beban Penyusutan Peralatan Kantor
    Depreciation Expense Of Store Equipment = Beban Penyusutan Peralatan Toko
    Freight Out = Beban Angkut Penjualan
    Other Revenues and Gains = Pendapatan dan Keuntungan Lainnya
    Interest Revenue = Pendapatan Bunga
    Other Expenses and Losses = Beban dan Kerugian Lainnya
    Interest Expense = Beban Bunga
    Bank Service Charge = Beban Adminstrasi Bank
    Income Tax Expense = Beban Pajak Penghasilan (PPh)

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  • 2 October 2016 at 12.24
    Permalink

    A
    Aktiva = asset
    Aktiva bersih = net asset
    Aktiva lancar = current assets
    Aktiva tetap = fixed assets
    Aktiva tetap berwujud = tangible fixed assets
    Aktiva tetap tidak berwujud = intangible fixed assets
    Akumulasi = accumulation
    Akumulasi penyusutan = accumulated depreciation
    Akumulasi penyusutan bangunan = accumulated depreciation of building
    Akumulasi penyusutan kendaraan = accumulated depreciation of vehicle
    Akumulasi penyusutan mesin = accumulated depreciation of machinary
    Akumulasi penyusutan peralatan = accumulated depreciation of equipmen
    Akun = account
    Akuntansi = accounting
    Akuntansi anggaran = budgeting
    Akuntansi biaya = cost accounting
    Akuntansi kemasyarakatan = social accounting
    Akuntansi keuangan = financial accounting
    Akuntansi manajemen = management accounting
    Akuntansi pemerikasaan = auditing
    Akuntansi pemerintahan = government accounting
    Akuntansi perpajakan = tax accounting
    Arus kas = cash flow
    Asuransi bayar dimuka = prepaid insurance

    B
    Bangunan = building
    Barang dagangan = merchandise
    Barang siap jual = goods available for sale
    Beban = expense
    Beban administrasi dan umum = administrative and general expense
    Beban asuransi = insurance expense
    Beban bunga = interest expense
    Beban dibayar dimuka = prepaid expense
    Beban gaji = salaries expense
    Beban iklan = advertise expense
    Beban komisi = commission expense
    Beban luar usaha = non operating expense
    Beban pajak = tax expense
    Beban penjualan = selling expense
    Beban penyusutan = depreciation expense
    Beban penyusutan kendaraan = depreciation expense of vehicle
    Beban penyusutan peralatan = depreciation expense of equipment
    Beban perlengkapan = supplies expense
    Beban sewa = rent expense
    Beban usaha = operating expense
    Beban yang masih harus dibayar = accrued expensed
    Biaya angkut pembelian = freight in/transportation in/carriage inward
    Biaya angkut penjualan = freight out/transportation out/carriage outward
    Bukti pembelian = purchase invoice
    Bukti penjualan = sales invoice
    Bukti-bukti dokumen = source of document
    Buku besar = ledger
    Buku besar pembantu piutang = account receivable subsidiary ledger
    Buku besar pembantu utang = account payable subsidiary ledger
    Buku besar tambahan/pembantu = subsidiary ledger
    Buku besar umum = general ledger
    Buku persediaan = stock ledger sheets

    D
    Debitur = debtor
    Debet = debt

    E
    Efek/surat berharga = marketable securities

    F
    Faktur = invoice

    H
    Hak atas kekayaan = equities
    Hak cipta = copyright
    Hak perolehan = historical cost/at cost
    Harga pokok penjualan = cost of goods sold

    I
    Iklan dibayar dimuka = prepaid advertising
    Ikhtisar laba rugi = income summary
    Investasi tambahan = additional investment

    J
    Jatuh tempo = maturity
    Jurnal = Journal
    Jurnal khusus = special journal
    Jurnal koreksi = correction entries
    Jurnal pembalik = reversing entries
    Jurnal penerimaan kas = cash receipt journal
    Jurnal pengeluaran kas = cash disbursement/cash payment journal
    Jurnal penjualan = sales journal
    Jurnal penutup = closing entries
    Jurnal penyesuaian = adjustment entries
    Jurnal umum = general entries

    K
    Kartu persediaan = stock card
    Kartu piutang = debtors account
    Kas di bank = cash in bank
    Kas di tangan = cash on hand
    Kekayaan = property
    Kekayaan bersih = net worth
    Kertas saham = worksheet
    Keuntungan saham = dividend
    Kewajiban = liabilities
    Kewajiban jangka panjang = long term liabilities
    Kewajiban lancar/jangka pendek = current liabilities
    Konsep kesatuan usaha = business unit entity concept
    Kredit = credit

    L
    Laba bersih = net income
    Laba ditahan = retained earnings
    Laba kotor = gross profit
    Laba operasional = operating income
    Laba penjualan aktiva = gain on sale of assets
    Laba usaha = operating income
    Laporan = report form
    Laporan akuntansi = accounting statement
    Laporan keuangan = financial statement
    Laporan laba rugi = income statement

    M
    Merek dagang = trademark
    Mesin = machinary
    Modal = capital
    Modal akhir periode = ending capital
    Modal awal periode = beginning capital
    Modal pemilik = owner’s equity
    Modal pinjaman = debt capital
    Modal saham = capital stock

    N
    Nama akun = account title
    Nama baik = goodwill
    Neraca = balance sheet
    Neraca saldo = trial balance
    Neraca saldo setelah pentupan = post closing trial balance
    Neraca saldo setelah penyesuaian = adjusted trial balance
    Nilai buku = book value
    Nilai jatuh tempo = maturity value
    Nilai masa kini = current value
    Nilai residu = residual value
    Nota debet/kredit = debt/credit memo

    O
    Obligasi utang = bond payable

    P
    Pabrik = manufacturing
    Pajak penghasilan = income tax
    Pembelian = purchases
    Pembelian bersih = net purchase
    Pembukuan = book keeping
    Pembukuan berpasangan = double entry book keeping
    Penafsiran = interpeting
    Pencatatan = recording
    Pendapatan = income/revenue
    Pendapatan bunga = interest income/revenue/earned
    Pendapatan jasa = fees income
    Pendapatan jasa diterima dimuka = unearned service revenue
    Pendapatan komisi = commission revenue
    Pendapatan luar usaha = non operating revenue
    Pendapatan sewa = rent income/revenue
    Pendapatan sewa diterima dimuka = unearned rent
    Pendapatan usaha = operating revenue
    Pendekatan neraca = balance sheet approach
    Pengelompokan = classifying
    Pengeluaran = expenditure
    Pengendalian persediaan = stock control
    Pengikhtisaran = summarizing
    Pengukuran = measuring
    Penjualan = sales
    Penjualan bersih = net sales
    Penjualan kredit = sales on credit/credit sales
    Penjualan tunai = cash sales
    Penyusutan = depreciation
    Peralatan = equipment
    Periode akuntansi = accounting period
    Periode fiskal = fiscal period
    Perlengkapan = supplies
    Persamaan dasar akuntansi = accounting equation
    Persediaan akhir barang dagangan = ending inventory/stock
    Persediaan awal barang dagangan = beginning inventory/stock
    Perusahaan dagang = commercial enterprise/trading company
    Perusahaan jasa = service enterprise
    Perusahaan perorangan = proprietorship/ownership
    Piutang bunga = interest receivable
    Piutang usaha = account receivables
    Pos-pos neraca = balance sheet items
    Potongan dagang = trade discount
    Potongan pembelian = purchase discount/discount received
    Potongan penjualan = sales discount/discount allowed
    Potongan tunai = cash discount
    Prive = drawing/withdrawl

    R
    Retur pembelian = purchase return
    Retur penjualan = sales return
    Rugi bersih = net loss
    Rugi operasional = operating loss
    Rugi penjualan aktiva = loss on sale of assets

    S
    Saham = stock
    Saldo akun = account balance
    Saldo sisa = balance
    Sewa dibayar dimuka = prepaid rent
    Sistem akuntansi = accounting system
    Sistem berkala/terus-menerus = perpetual system
    Suku bunga = interest rast
    Syarat pembayaran = credit term

    T
    Tanah = land
    Tanda pemeriksaan = check mark
    Tata buku berpasangan = double entry
    Transaksi = transaction

    U
    Utang = debt
    Utang bank = bank loan
    Utang bunga = interest payable
    Utang gaji = salaries payable
    Utang hipotik = mortgage
    Utang pajak = tax payable

    W
    Wesel bayar = notes payable
    Wesel tagih = notes receivable

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