Scribd Logo
Upload

Welcome to Scribd!

  • Daftar Rekening

    Uploaded by

    davit ibrar
    7 views2 pages
    The document defines various accounting terms categorized as cost of goods sold, current assets, current asset contra, current assets/long-term investments, current liabilities, current liabilities/non-current liabilities, equity, equity contra, income tax expense, intangible assets, non-current liabilities, operating expenses, other income and expenses, plant assets, plant asset contra, revenue, revenue contra, and temporary accounts closed to retained earnings. It provides accounting classifications for items such as cash, inventory, accounts receivable, retained earnings, property and equipment, bonds payable, sales revenue, and cost of goods sold.

    Original Description:

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    The document defines various accounting terms categorized as cost of goods sold, current assets, current asset contra, current assets/long-term investments, current liabilities, current liabilities/non-current liabilities, equity, equity contra, income tax expense, intangible assets, non-current liabilities, operating expenses, other income and expenses, plant assets, plant asset contra, revenue, revenue contra, and temporary accounts closed to retained earnings. It provides accounting classifications for items such as cash, inventory, accounts receivable, retained earnings, property and equipment, bonds payable, sales revenue, and cost of goods sold.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    7 views2 pages

    Daftar Rekening

    Uploaded by

    davit ibrar
    The document defines various accounting terms categorized as cost of goods sold, current assets, current asset contra, current assets/long-term investments, current liabilities, current liabilities/non-current liabilities, equity, equity contra, income tax expense, intangible assets, non-current liabilities, operating expenses, other income and expenses, plant assets, plant asset contra, revenue, revenue contra, and temporary accounts closed to retained earnings. It provides accounting classifications for items such as cash, inventory, accounts receivable, retained earnings, property and equipment, bonds payable, sales revenue, and cost of goods sold.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 2

    Cost of Goods Sold Harga Pokok Yang Dijual (Cost of Goods Sold)

    Kas (Cash)
    Persediaan (Inventory)
    Piutang Bunga (Interest Receivable)
    Current Asset
    Piutang Dagang (Accounts Receivable)
    Perlengkapan (Supplies)
    Asuransi Dibayar Dimuka (Prepaid Insurance)
    Current Asset-Contra Cadangan Piutang Ragu-ragu (Allowance for Doubtful Accounts)
    Investasi Hutang (Deb Investments)
    Current Asset/Long-Term Investment
    Investasi Saham (Share Investments)
    Hutang Bunga (Interest Payable)
    Hutang Lancar (Accounts Payable)
    Hutang Pajak penghasilan (Income Taxes Payable)
    Current Liability
    Pendapatan diterima di muka (Unearned Service Revenue)
    Hutang Bagian Penjualan dan Upah (Sales and Wages Payable)
    Utang Dividen (Accounts Payable)
    Biaya Bagian Penjualan dan Upah (Sales and Wages Expenses)
    Hutang Bunga (Interest Payable)
    Hutang Lancar (Dividens Payable)
    Current Liability/Non-Current Liability
    Hutang Pajak Penghasilan (Income Taxes Payable)
    Utang Dividen (Accounts Payable)
    Wesel Bayar (Notes Payable)
    Laba Ditahan (Retained Earnings)
    Modal Saham - Biasa (Share Capital - ordinary)
    Equity Modal Saham - Preferen (Share Capital - preference)
    Saham Berpremi - Biasa (Share Premium - ordinary )
    Saham Berpremi - Preferen (Share Premium -preference)
    Equity Contra Saham Perbendaharaan (Treasury Shares)
    Income Tax Expense Biaya pajak penghasilan (Income Tax Expense)
    Hak Cipta (Copyrighs)
    Intagible Asset
    Intagible Asset Nama Baik (Goodwill)
    Paten (Patents)
    Non-Current Liability Utang Obligasi (Bonds Payable)
    Biaya Admin (administrative expense)
    Biaya asuransi (insurance expense)
    Biaya Penjualan (Selling Expense)
    Biaya Penyusutan atas Harga tak terwujud (Amortization Expense)
    Biaya Perlengkapan (Supplies Expenses)
    Biaya Piutang tak Tertagih (Bad Dept Expense)
    Operating Expense
    Biaya Riset dan Pengembangan (Research and Development Expense)
    Biaya Penyusutan (depriciation expense)
    Biaya Sewa (rent expense)
    Ongkos angkut perjualan (Freight-Out)
    Biaya Gaji dan Upah (Salaries and Wages Expenses )
    Biaya lain-lain (Utilities Expense)
    Pendapatan Dividen (Dividen Revenue)
    Pelepasan aktiva tetap (Gain on Disposal of Plant Assets)
    Other Income and Expense
    Biaya bunga (Interest Expense)
    Pendapatan bunga (Interest Revenue)
    Gedung (Building)
    Plant Asset
    Tanah (Land)
    Akumulasi Penyusutan - Gedung (Accumulated Depreciation - Buildings)
    Plant Asset - Contra
    Akumulasi Penyusutan - Peralatan (Accumulated Depreciation - Equipment)
    Pendapatan Penjualan (Sales Revenue)
    Revenue
    Pendapatan Penjualan Jasa (Service Revenue)
    Potongan penjualan (Sales Discounts)
    Revenue - Contra
    Retur Penjualan dan Gaji (Sales Returns and Allowances)
    Dividen (Dividends)
    Temporary Account Closed to Retained Earning
    Iktisar Laba Rugi (Income Summary)

    You might also like