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
/Trade Creditor
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
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