ISTILAH-ISTILAH AKUNTANSI

General Ledger                       : Buku Besar

Chart of Account                     : Daftar Akun/Rekening

General Journal Entry            : Formulir Mencatat Jurnal

Transaction Journal                : Jurnal Transaksi

Debit and Credit                     : Debit dan Kredit

Account                                   : Akun atau Rekening

Cheque Book                           : Buku Cek

Sales                                        : Penjualan

Purchase                                 : Pembelian

Inventory                                 : Persediaan Barang

Card File                                 : File Kartu

Report                                      : Laporan

Asset                                        : Aktiva

Current Asset                          : Aktiva Lancar

Cash on Hand                         : Kas Dipegang

General Check                        : Cek untuk keperluan umum

Payroll Check                         : Cek Gaji

Account/Trade Receivable      : Piutang Dagang

(Trade Debtor)

Provision for doubtful debt      : Cadangan kerugian piutang

Inventory                                 : Persediaan Barang

Deposit in paid                        : Uang Muka

Office supplies                         : Suplies Kantor atau Bahan Habis Pakai (BHP)

Fixed Asset                              : Aktiva Tetap

Plant                                        : Pabrik

Building                                   : Gedung (Bangunan)

Plant Accumulation Depr       : Akumulasi Depresiasi pabrik

Equipment                               : Peralatan atau perlengkapan

Motor vehicle                          : Kendaraan Bermotor

Furniture                                 : Meubel

Liability                                   : Kewajiban

Current Liabilities                   : Kewajiban Lancar (Utang Lancar)

Account Payable                     : Utang Dagang

Equity                                      : Ekuitas

Shareholder Capital                : Modal Saham

Shareholder Prive                   : Penarikan Modal

Retained Earning                    : Laba Ditahan

Income                                    : Penghasilan (Pendapatan)

Cost of Sales                            : Harga Pokok Penjualan

Sales Discount                         : Diskon Penjualan

Expenses                                 : Beban-beban

Salaries and Wage Expenses   : Beban Gaji dan Upah

Rent Expense                           : Beban Sewa

Water Expense                        : Beban air

Telephone Expense                 : Beban Telepon

Electric Expense                      : Beban Listrik

Other Income                          : Penghasilan Lain-lain

Interest Revenue                      : Pendapatan Bunga

Interest Expense                      : Beban Bunga

Other Expense                         : Beban lain-lain

Terms                                      : Syarat-syarat Kredit

Tax                                          : Pajak

Balance Sheet                          : Neraca

Profit and Loss Report            : Laporan Laba Rugi

Trial Balance                          : Neraca Saldo

Analysis Sales                          : Analisis Penjualan

Cash Flow                               : Arus Kas

Cash Flow Statement              : Laporan Arus Kas