Istilah dalam akuntansi versi Bahasa Inggris

A. Ini yang paling sering keluar atau dipakai Perusahaan Jasa Golongan Harta (Assets) 1. Harta Lancar (Current Assets) a. b. c. d. Kas = Cash Piutang = Account Receivable (A/R) Perlengkapan = Supplies ... dibayar dimuka = Prepaid ... Asuransi dibayar dimuka = Prepaid Insurance Iklan dibayar dimuka = Prepaid Advertaising Sewa dibayar dimuka = Prepaid Rent Gaji dibayar dimuka = Prepaid Salaries Etc .

2. Harta Tetap (Fixed Assets) a. b. c. d. e. f. g. h. Gedung = Building Akumulasi Penyusutan Gedung = Accumulated Depreciation of Building Tanah = Land Peralatan = Equipment Akumulasi Penyusutan Peralatan = Accumulated Depreciation of Equipment Kendaraan = Vehicle Akumulasi Penyusutan Kendaraan = Accumulated Depreciation of Vehicle Etc .

Golongan Utang (Liabilities) 1. Utang Jangka Pendek (Short Term Liabilities) a. b. c. d. e. f. g. h. Utang Usaha = Account Payable (A/P) Utang Gaji = Salaries Payable Utang Listrik, Air, Telepon = Utilities Payable Pendapatan Diterma Dimuka = Unearned Fees Utang Sewa = Rent Payable Sewa Diterima Dimuka = Unearned Rent Utang Bunga = Interest Payable Etc .

2. Utang Jangka Panjang (Long Term Liabilities)

a. Utang Bank = Loans b. Utang Obligasi = Bond Payable c. Etc . Golongan Modal (Capital) a. Modal = Capital/Equity b. Prive = Drawing/Withdrawl Golongan Pendapatan (Revenue) a. Pendapatan Jasa = Fees Earned b. Pendapatan Sewa = Rent Income Golongan Beban (Expenses) a. Beban Perlengkapan = Supplies Expense b. Beban Akumulasi Penyusutan Peralatan = Accumulated Depreciation Expense of Equipment c. Beban Akumulasi Penyusutan Gedung = Accumulated Depreciation Expense of Building d. Beban Gaji = Salaries Expense e. Beban Asuransi = Insurance Expense

B. Istilah-Istilah Lain 1. Jurnal Umum = General Journal 2. Buku Besar = Ledger 3. Neraca Sisa = Trial Balance 4. Jurnal Penyesaian = Adjustment Journal Entries 5. Kertas Kerja = Worksheet 6. Laporan Keuangan = Financial Statement Laporan Laba/Rugi = Income Statement Laporan Perubahan Modal = Statement of Owner Equity Neraca = Balance Sheet 7. Jurnal Penutup = Closing Entries 8. Jurnal Pembalik = Revershing Entries

Contoh General Journal Pelangi Printing General Journal Period July 2010 Description P/R Debit

Date

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Contoh Buku Besar 4 Kolom Pelangi Printing Ledger July 31, 2010 101 - Cash Date Description P/R Debit Credit Balance Debit Credit

Contoh Neraca Sisa Pelangi Printing Trial Balance July 31, 2010 Debit

P/R

Account

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Description

Pelangi Printing Adjustment Journal Entries December 31, 2010 P/R Debit

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P/R Account

Trial Balance Dr Cr

Pelangi Printing Worksheet For The Year Ended December 31, 2010 Adjustment Adjusted TB Income St. Balance Sheet Dr Cr Dr Cr Dr Cr Dr Cr