Istilah-Istilah Dalam Akuntansi : NAMA - NAMA PERKIRAAN ( AKUN ) DAN ISTILAH DALAM BAHASA INDONESIA
AccountTitle Artinya
Assets Harta
CurrentAssets HartaLancar
CashInBank Kas diBank
PettyCash Kas Kecil
AccountReceivable PiutangDagang
Allowance ForDoubtfulDebt PenyisihanKerugianPiutang
FurnitureAndFixture Perabot&Inventaris
Interest Receivable PiutangBunga
NotesReceivable PiutangWesel
MerchandiseInventory PersediaanBarangDagangan
MarketableSecurities Surat-SuratBerharga
Supplies Perlengkapan
StoreSupplies PerlengkapanToko
OfficeSupplies PerlengkapanKantor
PrepaidAdvertising IklanDibayarDimuka
PrepaidExpense BiayaDibayarDimuka
PrepaidInsurance AnsuransiDibayarDimuka
PrepaidRent SewaDibayarDimuka
LongTermInvestment InvestasiJangkaPanjang
InvestmentInBond InvestasiDalamObligasi
Investment InCommonStock InvestasiDalamSaham
TemporaryInvestment InvestasiJangkaPendek
FixedAssets HartaTetap
Equipment Peralatan
Acumulated depreciationofequipment
AkumulasiPenyusutanPeralatanStoreEquipm
ent PeralatanToko
Acumulated depreciation ofstoreequipment
AkumulasiPenyusutanPeralatanTokoOfficeEquipmen
t PeralatanKantor
Acumulated depreciation ofofficeequipment AkumulasiPenyusutanPeralatan Kantor Building
Gedung
Acumulated depreciationofbuilding AkumulasiPenyusutanGedungLand
Tanah
Acumulated depreciationofland AkumulasiPenyusutanTanah Machine
Mesin
Acumulated depreciationofmachine
AkumulasiPenyusutanMesinMotorVehic
le Kendaraan
Acumulated depreciation ofmotorvehicle AkumulasiPenyusutanKendaraanVat In
PPNMasukan
IntangibleFixed Assets HartaTidakBerwujud
Goodwill NamaBaik
Franchise HakIstimewa
Leasing HakSewa
Liabilities Kewajiban
AccountPayable HutangDagang
Bank Payable / LoanFromBank HutangBank
BondPayable HutangObligasi
InterestPayable HutangBunga
MortgagePayable HutangHipotek
NotesPayable HutangWesel
SalariesPayable HutangGaji
TaxPayable HutangPajak
AccruedExpense HutangBiaya
UnearnedRent SewaDiterimaDimuka
UnearnedRevenue PendapatanDiterimaDimuka
VatOut PPNKeluaran
Equity Modal
PaidUpCapital SetoranModal
Prive PengambilanPribadi
Drawing PengambilanPribadi
Devidend PengambilanSaham
IncomeSummary IkhtisarLabaRugi
CommonStock Saham
PreferredStock SahamPreferen /Istimewa
RetainedEarning Laba DiTahan
Revenue Pendapatan
Sales Penjualan
SalesReturn PengembalianPenjualan
SalesDiscount PotonganPenjualan
CommosionIncome Pendapatan DariKomisi
ConsignmentIncome Pendapatan DariKonsinyasi
FareIncome Pendapatan DariAngkutan
FeesEarned Honor
Income FromJointVenture Pendapatan Dari UsahaPetungan
InterestIncome PendapatanBunga
OtherIncome PendapatanLain-Lain
RecoveryIncome PendapatanDiterimaKembali
RentIncome PendapatanSewa
Purchase Pembelian
PurchaseReturn PengembalianPembelian
PurchaseDiscount PotonganPembelian
Cost OfGoodsSold HargaPokokPenjualan
Expense Biaya
AdvertisingExpense BiayaIklan
Telephone &ElecteicityExpense BiayaTelepondanListrik
StoreSuppliesExpense BiayaPerlengkapanToko
BadDebtExpense BiayaKerugianPiutang
DepreciationExpense BiayaPenyusutanHarta
InsuranceExpense BiayaAsuransi
RentExpense BiayaSewa
Wages &SalariesExpense BiayaUpahdangaji
OtherOperatingExpense BiayaOperasiLainnya
OfficeSalariesExpense BiayaGajiKantor
StoreSalariesExpense BiayaGajiToko
SalesmenSalariesExpense BiayaGajiBagianPenjualan
SuppliesExpense BiayaPerlengkapanToko
OfficeSuppliesExpense BiayaPerlengkapanKantor
AdministrativeExpense BiayaAdministrasi
InterestExpense BiayaBunga
MiscellaniousExpense BiayaRupa-Rupa
MotorVehicleExpense BiayaKendaraan
UtilitiesExpense BiayaPrasarana
BankServiceCharge BiayaAdministrasiBank
IncomeTaxExpense BiayaPajakPenghasilanDepreciation
ExpenseOfBuilding BiayaPenyusutanGedung Depreciation
ExpenseOfEquipment BiayapenyusutanPeralatan
Depreciation Expense Of Furniture AndFixture BiayaPenyusutanPerabot/Inventaris
Depreciation ExpenseOfMachine BiayaPenyusutanMesinDepreciation Expense
OfMotorVehicle BiayaPenyusutanKendaraan Depreciation
Expense OfOfficeEquipment BiayaPenyusutanPeralatan Kantor Depreciation
Expense OfStoreEquipment BiayaPenyusutanPeralatanToko
FreightIn OngkosAngkutPembelian
FreightOut OngkosAngkutPenjualan
istilah-istilahakuntansiyang ada :
Akrual (Accruals) AkuntanPublikBersertifikat (Certified Public Accountace -
AktivaTetap (FixedAssets) CPA)
AkumulasiPenyusutan (AccumulatedDepreciation) Aset(Assets)
AkunAset (Asset Accounts) AsetTakBerwujud (IntangibleAssets)
AkunBeban (ExpenseAccounts) AsuransiDibayar di Muka (PrepaidInsurance)
AkunEkuitas (EquityAccounts) AuntanIndustri/ AkuntanBiaya (CostAccountance)
AkunKewajiban (LiabilityAccounts) AyatJurnal (JournalEntry)
AkunKontra (ContraAccounts) AyatJurnalKoreksi (Correction Entries)
Akun Modal Pemilik (Owner's EquityAccount) AyatJurnalPembalik (ReversingEntries)
Akun Nominal/ AkunLaba-Rugi (NominalAccounts) AyatJurnalPenutup (ClosingEntries)
AkunPenarikan Modal Pemilik / Prive (Owner's AyatJurnalPenyesuaian (AdjustingEntry)
WithdrawalAccount) BahasaBisnis (BusinessLanguage)
AkunPendapatan (RevenueAccounts) Beban(Expenses)
AkunPermanen (PermanentAccounts) BebanGaji (SalaryExpense)
AkunRiil/ AkunNeraca (RealAccounts) BebanIklan (AdvertisingExpense)
AkunSementara (TemporaryAccounts) BebanListrik, Telepon, Air/Beban
Akun/ Rekening(Accounts) Utilitas (UtilitiesExpenses)
Akuntansi(Accounting) BebanOperasi (OperasionalExpenses)
AkuntansiAnggaran (BudgetaryAccounting) BebanPenyusutan (DepreciationExpense)
AkuntansiBiaya (CostAccounting) BebanSewa (RentExpense)
Akuntansi Intern (InternalAccounting) BentukAkun (AccountForm)
AkuntansiKeuangan/ AkuntansiUmum (Financial Accounting/ BentukAkunSkontro/Bentuk
GeneralAccounting) Horizontal/ BentukAkun T (T Account Form)
AkuntansiManajemen (ManagementAccounting) BentukAkunStafel (Balance ColumnAccounts)
AkuntansiPemeriksaan(Auditing) BentukBertahap (Multiple StepForm)
AkuntansiPemerintahan (GovernmentalAccounting) BentukLangsung (Single StepForm)
AkuntansiPerpajakan (TaxAccounting) BukuBesar (GeneralLedger)
AkuntansiPublik (PublicAccounting)
ISTILAH-ISTILAH DALAM AKUNTANSI
CatatanatasLaporanKeuangan (Notes of FinancialStatements) Laba(Profit)
Controller LabaBersihsebelumPajak (Net Income beforeTaxes)
DasarAkrual (AccrualBasis) LabaBersihsetelahPajak (Net Income afterTaxes)
DasarTunai/ DasarKas (CashBasis) LabaOperasi
Debit(Debit) LaporanArusKas (Statement of CashFlow)
DokumenSumber (SourceDocument) LaporanEkuitasPemilik (Statement of Owner'sEquity)
EkuitasPemilik (Owner'sEquity) LaporanKeuangan (FinancialStatement)
IkatanAkuntan Indonesia -IAI LaporanLaba-Rugi (IncomeStatement)
IkhtisaLaba-Rugi (Income StatementSummary) Manajer(Manager)
InvestasiJangkaPanjang (LongtermInvestment) Neraca (BalanceSheet)
Investor NeracaLajur/ KertasKerja(Worksheet)
JurnalDuaKolom (Two Column Journal) NeracaSaldo (TrialBalance)
JurnalKhusus (SpecialJournal) NeracaSaldo (TrialBalance)
JurnalPenyesuaian (AdjustmentJournal) NeracaSaldosetelahPenutupan (Post Closing TrialBalance)
Jurnal/ BukuHarian(Journal) NeracaSaldo yang Disesuaikan (Adjusted TrialBalace)
Karyawan OrganisasiNirlaba (Non-profit OrientedOrganization)
Kas(Cash) Pelanggan (Customer)
Keluaran (BarangatauJasa= PemegangBuku (BookKeeper)
Output) Pemeriksa Intern (InternalAuditor)
Kewajiban(Liabilities) Pemilik Perusahaan(Owner)
KewajibanAkrual (AccruedLiabilities) PemindahBukuan(Posting)
KewajibanJangkaPanjang (LongtermDebts) Penangguhan(Deferrals)
Kewajiban Lain-lain (OtherLiabilities) PendapatanDiterima di Muka (UnearnedRevenue)
KewajibanLancar (CurrentLiabilities) PendapatanJasa (ServiceRevenue)
KonsepPenandingan (MatchingConcept) Penjurnalan(Journalizing)
KonsepPengakuanPendapatan (Revenue RecognitionConcept) Peralatan Kantor (OfficeEquipment)
Kredit(Credit) PeriodeAkuntansi (AccountingPeriode)
Kreditor(Creditur)
ISTILAH-ISTILAH PENTING DALAM AKUNTANSI
Perlengkapan(Supplies) Balance ofAccounts)
PersamaanDasarAkuntansi (AccountingEquation) Seimbang(Balance)
Perusahaan Dagang(Merchandising) SewaDibayar di Muka (Prepaid RentExpense)
Perusahaan Jasa (ServiceCompany) SiklusAkuntansi (AccountingCycle)
Perusahaan Manufaktur(Manufacturing) SistemAkuntansiBerpasangan (Double
Perusahaan Persekutuan(Partnership) EntrySystem)
Perusahaan Perseorangan(Proprietorship) SumberDaya(Input)
Perusahaan Perseroan(Corporation) Tanah(Land)
Piutang Usaha (AccountsReceivable) TransaksiBisnis (BusinessTransaction)
Porsekot/ Premi(Prepaid) TransaksiEksternal (External Transaction)
Proses Akuntansi (AccountingProcess) Transaksi Internal (InternalTransaction)
Proses Penyesuaian (AdjustingProcess) UtangBeban/ BebanAkrual (AccruedExpenses)
Rugi(Loss) Utang Usaha (AccountsPayable)
Saldo(Balance) Saldo Normal Akun(Normal