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Daftar Saldo Akun Dalam Bahasa Inggris
Daftar Saldo Akun Dalam Bahasa Inggris
KODE
NAMA AKUN
AKUN INI BERTAMBAH DI
AKUN
1-1100 Cash in bank
Debit
1-1200 Petty cash
Debit
1-1300 Account receivable
Debit
1-1400 allowance for doubtfull debt
Kredit
1-1500 Merchandise inventory
Debit
1-1600 Store supplies
Debit
1-1700 Prepaid insurance
Debit
1-1800 Prepaid rent
Debit
1-1900 Prepaid tax
Debit
1-1910 PPN Income
Kredit
1-1920 Prepaid PPN
Debit
1-2100 Equipment at cost
Debit
1-2110 Equipment accum debt
Kredit
2-1100 Accounts payable
Kredit
2-1200 Expense payable
Debit
2-1300 Income tax payable
Kredit
2-1400 PPN payable
Kredit
2-1500 Devidend payable
Kredit
2-1600 PPN outcome
Debit
2-2100 Bank X loan
Kredit
3-1100 Capital stock
Kredit
3-1200 Devidend
Debit
4-1100 Sales
Kredit
4-1300 Sales retrun
Debit
5-1100 Cost of good sold
Debit
5-1200 Freight paid
Debit
6-1000 Advertaising expense
Debit
6-1100 Telp and electricity expense
Debit
6-1200 Store supplies expense
Debit
6-1300 Bad debt expense
Debit
6-1400 Depreciation expense
Debit
6-1500 Insurance expense
Debit
6-1600 Rent expense
Debit
6-1700 Wages and salaries expense
Debit
6-1800 Other operating expense
Debit
7-1100 Interest revenue
Kredit
8-1100 Interest expense
Debit
8-1200 Bank service charge
Debit
lihat daftar saldo akun dalam bahasa indonesia.
A
Aktiva = asset
Aktiva bersih = net asset
Aktiva lancar = current assets
Aktiva tetap = fixed assets
Aktiva tetap berwujud = tangible fixed assets
Aktiva tetap tidak berwujud = intangible fixed assets
Akumulasi = accumulation
Akumulasi penyusutan = accumulated depreciation
Akumulasi penyusutan bangunan = accumulated depreciation of building
Akumulasi penyusutan kendaraan = accumulated depreciation of vehicle
Akumulasi penyusutan mesin = accumulated depreciation of machinary
Akumulasi penyusutan peralatan = accumulated depreciation of equipmen
Akun = account
Akuntansi = accounting
Akuntansi anggaran = budgeting
Akuntansi biaya = cost accounting
Akuntansi kemasyarakatan = social accounting
Akuntansi keuangan = financial accounting
Akuntansi manajemen = management accounting
Akuntansi pemerikasaan = auditing
Akuntansi pemerintahan = government accounting
Akuntansi perpajakan = tax accounting
Arus kas = cash flow
Asuransi bayar dimuka = prepaid insurance
B
Bangunan = building
Barang dagangan = merchandise
Barang siap jual = goods available for sale
Beban = expense
Beban administrasi dan umum = administrative and general expense
Beban asuransi = insurance expense
Beban bunga = interest expense
Beban dibayar dimuka = prepaid expense
Beban gaji = salaries expense
Beban iklan = advertise expense
Beban komisi = commission expense
Beban luar usaha = non operating expense
Beban pajak = tax expense
Beban penjualan = selling expense
Beban penyusutan = depreciation expense
Beban penyusutan kendaraan = depreciation expense of vehicle
Beban penyusutan peralatan = depreciation expense of equipment
Beban perlengkapan = supplies expense
Beban sewa = rent expense
Beban usaha = operating expense
Beban yang masih harus dibayar = accrued expensed
Biaya angkut pembelian = freight in/transportation in/carriage inward
Biaya angkut penjualan = freight out/transportation out/carriage outward
Pembelian = purchases
Pembelian bersih = net purchase
Pembukuan = book keeping
Pembukuan berpasangan = double entry book keeping
Penafsiran = interpeting
Pencatatan = recording
Pendapatan = income/revenue
Pendapatan bunga = interest income/revenue/earned
Pendapatan jasa = fees income
Pendapatan jasa diterima dimuka = unearned service revenue
Pendapatan komisi = commission revenue
Pendapatan luar usaha = non operating revenue
Pendapatan sewa = rent income/revenue
Pendapatan sewa diterima dimuka = unearned rent
Pendapatan usaha = operating revenue
Pendekatan neraca = balance sheet approach
Pengelompokan = classifying
Pengeluaran = expenditure
Pengendalian persediaan = stock control
Pengikhtisaran = summarizing
Pengukuran = measuring
Penjualan = sales
Penjualan bersih = net sales
Penjualan kredit = sales on credit/credit sales
Penjualan tunai = cash sales
Penyusutan = depreciation
Peralatan = equipment
Periode akuntansi = accounting period
Periode fiskal = fiscal period
Perlengkapan = supplies
Persamaan dasar akuntansi = accounting equation
Persediaan akhir barang dagangan = ending inventory/stock
Persediaan awal barang dagangan = beginning inventory/stock
Perusahaan dagang = commercial enterprise/trading company
Perusahaan jasa = service enterprise
Perusahaan perorangan = proprietorship/ownership
Piutang bunga = interest receivable
Piutang usaha = account receivables
Pos-pos neraca = balance sheet items
Potongan dagang = trade discount
Potongan pembelian = purchase discount/discount received
Potongan penjualan = sales discount/discount allowed
Potongan tunai = cash discount
Prive = drawing/withdrawl
R
Retur pembelian = purchase return
Retur penjualan = sales return
Rugi bersih = net loss
Rugi operasional = operating loss
ACCOUNT = Perkiraan
ACCOUNT RECEIVABLE = Piutang Dagang
ACCOUNT FROM = Bentuk Perkiraan
ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
ACCOUNT PAYABLE = Hutang Lancar
ACCOUNT PAYABLE LEDGER= Buku besar hutang
ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha
Account Payable Subsidiary Ledger = Buku tambahan piutang
ACCOUNTANT = Akuntan
ACCOUNTANT FEE EXPENSE = Biaya akuntan
ACCOUNTANT PUBLIC = Akuntan publik
ACCOUNTING = Akuntasi
ACCOUNTING ASSUMPTION = Asumsi akuntansi
ACCOUNTING CYCLE = Sirklus akuntansi
ACCOUNTING DATA = Data akuntansi
ACCOUNTING DEPARTMENT = Departemen akuntansi
ACCOUNTING EQUATION = Persaman akuntansi
ACCOUNTING INCOME = Laba akuntansi
ACCOUNTING INFORMATION = Informasi akuntansi
ACCOUNTING INSTRUCTION = Intruksi akuntansi
ACCOUNTING MANAGEMENT = Manajement akuntansi
ACCOUNTING METHOD = Metode akuntansi
ACCOUNTING PERIOD = Periode akuntansi
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DISSOLUTION = Pembubaran
DIVIDEND STOCK = Deviden saham
DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan
DRAFT ( info ) = Wesel
DUE DATE = Tanggal jatuh tempo
* EARNED = Pendapatan
* EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak
* EARNING AFTER TAX = Pendapatan sesudah pajak
* ECONOMIC LIFE = Umur ekomoni
* ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal
* EMERGENCY WORKING CAPITAL = Modal kerja darurat
* EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan
* END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan
* ENDING BALANCE = Saldo akhir
* ENDING INVENTORY = Persediaan akhir
* ENTERTAIMENT EXPENSE = Biaya entertain
* ENTRY = Ayat
* EQUIPMENT = Peralatan
* EQUITIES = Kekayaan
* EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan
* ESTIMATE VALUE = Nilai taksir
* ESTIMATED GROSS PROVIT = Taksiran laba kotor
* EVIDENCE = Bukti-bukti
* EXCEPT = Pengecualian
* EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di
atas nilai buku
* EXCESS VALUE = Nilai lebih
* EXCHANGE RATE = Nilai tukar
* EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan
* EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan
* EXPIRED = Kadarluasa
* EXPENSE = Biaya
* EXTERNAL AUDIT = Pemeriksaan ekternal
* EXTRA ORDINARY GAIN = pembelajan yang luar biasa
* EXTRA ORDINARY LOSS = Kerugian yang luar biasa
* EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
* EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa
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Machine = Mesin
Maintenance Cost = Biaya pemeliharana
Maintenance Departement Butget = Anggaran departeman pemeliharan
Maintenance Expense = Biaya pemeliharan
Management Accounting = Akuntansi manjemen
Management Advisory Service = Pelayanan Konsultasi perusahan
Management Audit = Pemeriksaan manajemen
Management By Exception = Manjemen dengan pengecualian
Manufacturer = Pabrikan
Manufacturing Company = Perusahan pabrikan
Manufacturing Cost = Biaya pabrikasi
Manufacturing Overhead = Overhead pabrik
Markdown cancellation = Pembatalan penurunan harga
Market Rate = Harga pasar
market Value = Harga pasar
Market Value At Split Off = Harga jual pada titik pisah
Market Value Of Rights = Harga jual hak beli saham
Market Value Of Stock Ex Right = Harga pasar saham tampa hak beli saham
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