Additional investment ialah Investasi tambahan Account ialah akun Account receivable subsidiary ledger ialah Buku besar pembantu piutang
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1 A Asset ialah aktiva Additional investment ialah Investasi tambahan Account ialah akun Account receivable subsidiary ledger ialah Buku besar pembantu piutang Accounting ialahakuntansi Account payable subsidiary ledge ialah Buku besar pembantu utang Accounting statement ialah Laporan akuntansi Accumulation ialah Akumulasi Accumulated depreciation ialah Akumulasi penyusutan Accumulated depreciation of equipment ialah Akumulasi penyusutan peralatan Account title ialahnama akun Accumulated depreciation of vehicle ialah Akumulasi penyusutan kendaraan Accumulated depreciation of building ialah Akumulasi penyusutan bangunan Accumulated depreciation of machinery ialah Akumulasi penyusutan mesin Accrued expensed ialahbeban yang masih harus dibayar Administrative and general expense ialah Beban administrasi dan umumadjustment entries ialah Jurnal penyesuaian Adjusted trial balance ialahneraca saldo setelah penyesuaian Auditing ialah Akuntansi pemerikasaan Advertise expense ialah Beban iklan B Balance sheet ialah Neraca Balance sheet items ialah Pos-pos neraca Balance sheet approach ialah Pendekatan neraca Balance ialah Saldo sisa Building ialah Bangunan Beginning capital ialah Modal awal periode Bond payable ialah Obligasi utang Book keeping ialahpembukuan Business unit entity concept ialah Konsep kesatuan usaha Bank loan ialah Utang bank Budgeting ialah Akuntansi anggaran C Capital ialah Modal Cash flow ialah Arus kas Cash receipt journal ialah Jurnal penerimaan kas cash on hand ialah Kas di tangan Cash in bank ialah Kas di bank Cash sales ialah Penjualan tunai
2 Cash disbursement/cash payment journal ialah Jurnal pengeluaran kas Check mark ialah Tanda pemeriksaan closing entries ialah Jurnal penutup Cost accounting ialah Akuntansi biaya Cash discount ialah Potongan tunai Commission expense ialah Beban komisi Copyright ialah Hak cipta Correction entries ialah Jurnal koreksi Credit term ialah Syarat pembayaran Commission revenue ialah Pendapatan komisi Cost of goods sold ialah Harga pokok penjualan Credit ialah Kredit Current liabilities ialah Kewajiban lancar/jangka pendek Current assets ialah Aktiva lancar Current value ialahnilai masa kini Capital stock ialah Modal saham D Debt ialahutang Debtor ialahdebitur Depreciation expense ialah Beban penyusutan Depreciation expense of vehicle ialah Beban penyusutan kendaraan Debtors account ialahkartu piutang Dividend ialah Keuntungan saham Double entry ialahtata buku berpasangan Debt capital ialah Modal pinjaman Depreciation ialah Penyusutan Depreciation expense of equipment ialah Beban penyusutan peralatan Debit/credit memo ialah Nota debet/kredit Double entry book keeping ialah Pembukuan berpasangan E Ending inventory/stock ialah Persediaan akhir barang dagangan Expenditure ialah Pengeluaran Equities ialah Hak atas kekayaan Equipment ialah Peralatan Ending capital ialah Modal akhir periode Expense ialah Beban
3 F Fiscal period ialah Periode fiskal Fixed assets ialah Aktiva tetap Financial statement ialah Laporan keuangan Freight in/transportation in/carriage inward ialah Biaya angkut pembelian Freight out/transportation out/carriage outward ialah Biaya angkut penjualan Financial accounting ialah Akuntansi keuangan Fees income ialah Pendapatan jasa G General ledger ialah Buku besar umum Goodwill ialah nama baik Goods available for sale ialah Barang siap jual Gain on sale of assets ialah Laba penjualan aktiva General entries ialah Jurnal umum Gross profit ialah Laba kotor Government accounting ialah Akuntansi pemerintahan H Historical cost/at cost ialah Hak perolehan I Interest rates ialah Suku bunga Income/revenue ialah Pendapatan Interest expense ialah Beban bunga Income tax ialah Pajak penghasilan Interest receivable ialah Piutang bunga Interest payable ialah Utang bunga Interest income/revenue/earned ialah Pendapatan bunga
4 Interpreting ialah Penafsiran Income statement ialah Laporan laba rugi Intangible fixed assets ialah Aktiva tetap tidak berwujud Invoice ialahfaktur Income summary ialah Ikhtisar laba rugi Insurance expense ialah Beban asuransi J Journal ialah Jurnal L Land ialah Tanah Ledger ialah Buku besar Long term liabilities ialahkewajiban jangka panjang Marketable securities ialah Efek/surat berharga Merchandise ialah Barang dagangan Manufacturing ialah Pabrik Maturity ialah Jatuh tempo Liabilities ialah Kewajiban Loss on sale of assets ialahrugi penjualan aktiva Maturity value ialahnilai jatuh tempo Machinery ialah Mesin Management accounting ialah Akuntansi manajemen Mortgage ialah Utang hipotik N Net asset ialah Aktiva bersih Net income ialah Laba bersih Net purchase ialah Pembelian bersih Non-operating revenue ialah Pendapatan luar usaha Notes payable ialahwesel bayar
5 Net loss ialah Rugi bersih Net worth ialah Kartu persediaan Kekayaan bersih Non-operating expense ialah Beban luar usaha Notes receivable ialah Wesel tagih O Operating loss ialah Rugi operasional Operating expense ialah Beban usaha Owner s equity ialah Modal pemilik P Poverty ialahkekayaan Purchases ialah Pembelian Prepaid expense ialah Beban dibayar dimuka Prepaid rent ialahsewa dibayar dimuka Perpetual system ialah Sistem berkala/terus-menerus Post-closing trial balance ialah Neraca saldo setelah pentupan Prepaid advertising ialah Iklan dibayar dimuka Prepaid insurance ialah Asuransi bayar dimuka Purchase invoice ialah Bukti pembelian O Operating income ialah Laba operasional R Rent income/revenue ialah Pendapatan sewa Residual value ialah Nilai residu Retained earnings ialah Laba ditahan Rent expense ialah Beban sewa Report form ialah Laporan Reversing entries ialah Jurnal pembalik S Salaries expense ialah Beban gaji
6 Sales invoice ialah Bukti penjualan Sales journal ialah Jurnal penjualan Special journal ialah Jurnal khusus Social accounting ialah Akuntansi kemasyarakatan Stock card ialah Kartu persediaan Subsidiary ledger ialah Buku besar tambahan/pembantu Salaries payable ialah Utang gaji Selling expense ialah Beban penjualan Stock control ialah Pengendalian persediaan Source of document ialah Bukti-bukti dokumen Stock ledger sheets ialah Buku persediaan Supplies expense ialah Beban perlengkapan T Tangible fixed assets ialah Aktiva tetap berwujud Tax accounting ialah Akuntansi perpajakan Tax payable ialahutang pajak Trade discount ialah Potongan dagang Trial balance ialahneraca saldo Tax expense ialah Beban pajak Trademark ialahmerek dagang Transaction ialah Transaksi U Unearned service revenue ialah Pendapatan jasa diterima dimuka Unearned rent ialah Pendapatan sewa diterima dimuka W Worksheet ialah Kertas saham Baca Juga: Semoga Bermanfaat Para Pembaca SBI!!!
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