Kamus Akuntansi Ind-Eng

A

Aktiva = Assets

Aktiva Tetap = Fixed Assets

Aktiva Masih Harus Diterima = Accrued Assets

Akumulasi Penyusutan = Accumulated Depreciation

Ayat Jurnal = Journal Entry

Ayat Jurnal Pembalik = Reversing Entries

Ayat Jurnal Gabungan = Compound Journal Entry

Ayat Jurnal Koreksi = Correcting Entries

Ayat Jurnal Penutup = Closing Entry

Ayat Jurnal Penyesuaian = Adjusting Journal Entry

Ayat Jurnal Koreksi = Correcting Entry

B

Bentuk Bertahap = Multiple Step

Bentuk Langsung = Single Step

Biaya = Expenses

Biaya Administrasi Dan Umum = General And Administrative Expenses

Biaya Angkut = Freight Paid

Biaya Bunga = Interest Expense

Biaya Dibayar Di Muka = Prepaid Expenses

Biaya Gaji = Salaries Expense

Biaya Hutang Tak Tertagih = Bad Debt Expense

Biaya Lain-Lain = Other Expenses

Biaya Masih Harus Dibayar = Accrued Expenses

Biaya Penjualan = Sales Expenses

Biaya Perlengkapan = Supplies Expense

Biaya Penyusutan = Depreciation Expense

Biaya Serba-Serbi = Miscellaneous Expenses

Biaya Sewa = Rent Expense

Bukti Kas Kecil = Petty Cash Voucher

Buku Besar = Ledger

Buku Besar Khusus = Special Ledger

Buku Besar Tambahan = Subsidiary Ledger

Buku Hutang = Accounts Payable Ledger

Buku Memorial = General Journal

Buku Pembelian = Purchases Journal

Buku Penerimaan Kas = Cash Receipt Journal

Buku Penjualan = Sales Journal

Buku Pengeluaran Kas = Cash Disbursement Journal

Buku Persediaan = Inventory Subsidiary Ledger

Buku Piutang = Accounts Receivable Subsidiary Ledger

Buku Voucher = Voucher Register

Bursa Efek = Stock Exchange

C-D

Cadangan Penghapusan Piutang = Allowance For Bad Debts

Daftar Piutang = Scedule Of Receivables

Daftar Umur Piutang = Aged Receivables

Dana Kas Kecil = Petty Cash

Debit = Debet

Dokumen = Voucher

E-F

Efek – efek = Marketable Securities

FIFO = First In First Out

G-H

Harga Pokok Penjualan = Cost Pf Goods Sold

Hutang = Liabilities

Hutang Bunga = Interest Payable

Hutang Dagang = Accounts Payable

Hutang Gaji = Salaries Payable

 
 

I-J

Ikhtisar Rugi Laba = Income Summary

Investasi =

Jurnal = Journal

Jurnal Penutup = Closing Entries

Jurnal Umum = General Journal

Jurnal Penyesuaian = Adjusment Entries

K

Kartu Hutang = Creditor's Account

Kartu Persediaan :Kadang-Kadang Disebut Dengan Kartu Stok = Stock Cards

Kartu Piutang = Debtor's Account

Kas = Cash

Kas Kecil = Petty Cash

Kredit = Credit :Sisi Sebelah Kanan Perkiraan.

Kreditur = Creditor

L

Laba Bersih = Net Income

Laba Bruto = Gross Profit

Laba Ditahan = Retained Earnings

Laba Usaha = Income For Operation

Laporan Keuangan = Financial Statement

Laporan Keuangan Interim = Interim Financial Statements

Laporan Perubahan Laba Ditahan = Retained Earnings Statements

Laporan Perubahan Modal = Statement Of Owner's Equity

LIFO = Last In First Out

 M-N

Metode Periodik = Periodic Method

Metode Penghapusan Langsung = Direct Write-Off Method

Metode Laba Bruto Atau Metode Laba Kotor = Gross Profit Method

Modal = Capital

Neraca = Balance Sheet

Neraca = Balance Sheet

Neraca Lajur = Work-Sheet

Neraca Saldo = Trial Balance

Neraca Saldo Disesuaikan = Adjusted Trial Balance

Neraca Saldo Penutup = Post Closing Trial Balance

Nota Debit = Debit Memorandum

Nota Kredit = Credit Memorandum

O-P

Pembayaran Di Muka = Prepaid

Pembelian = Purchases

Pembelian Retur Dan Pengurangan Harga = Purchases Return And Allowances

Penyisihan Piutang Tak Tertagih = Allowance For Doutful Accounts

Pemindahbukuan Ke Buku Besar = Posting

Pendapatan = Revenue

Pendapatan Diterima Di Muka = Unearned Revenues

Pendapatan Masih Harus Diterima = Accrued Revenues

Pendapatan Lain-Lain = Other Income

Penetapan Harga Pokok Persediaan = Inventory Costing

Penggolong-Golongan Transaksi = Classifying Of Transaction

Penjualan Bersih = Net Sales

Penjualan Retur Dan Pengurangan Harga = Sales Return And Allowances

Penyusutan = Depreciation

Peralatan = Equipment

Perkiraan = Account

Perkiraan Dua Kolom = Two Column Account

Perkiraan Empat Kolom = Balance-Colomn Account Atau Four Column Account

Perkiraan Pengendali = Controlling Account

Perkiraan Prive = Drawing Account

Perkiraan Riil = Real Account

Perlengkapan = Supplies

Persamaan Akuntansi = Accounting Equation , Aktiva =Kewajiban +Modal.

Persediaan Barang Dagang = Merchandise Inventory

Persediaan Tersedia Dijual = Merchandise Available For Sale

Persekutuan = Partnership

Perseroan Terbatas = Corporation

Perusahaan Jasa = Service Firm

Perusahaan Pabrik = Manufacturing Firm

Persediaan Barang Dagang = Merchandise Inventory

Piutang Dagang = Trade Receivables

Piutang Dihapuskan = Receivable Written-Off

Piutang Lain-Lain = Other Receivables

Pos-Pos Rekonsiliasi = Reconciling Items

Potongan Tunai = Cash Discount

Potongan Pembelian = Purchases Discount

Potongan Perdagangan = Trade Discount

Potongan Penjualan = Sales Discount

Q-R

Rata-Rata = Average

Rekonsiliasi Bank = Bank Reconsiliation

Rugi Bersih = Net Loss

S-T

Saldo Debit = Debit Balance

Saldo Disesuaikan = Adjusted Balance

Saldo Kredit = Credit Balance

Saldo Normal = Normal Balance

Siklus Akuntansi = Accounting Cycle

Sistem Informasi = Information System

Syarat Pembayaran = Credit Term

Surat-Surat Berharga = Marketable Securities

Transpor Pembelian = Tranportation On Purchases Atau Freight In

U-V

Uang Muka = Advances

Voucher

W-X

Wesel Tagih = Notes Receivables

Y-Z