NO Bahasa Indonesia Istilah Akuntansi (AKUN) Kel.

Akun Spesifik Kelompok Akun

1 Kas Cash Assets Current assets
2 Piutang dagang Account receivable Assets Current assets
3 Perlengkapan Supplies Assets Current assets
4 Wesel tagih Note receivable Assets Current assets
5 Persediaan barang dagangan Merchandise inventory Assets Current assets
6 Perlengkapan toko Store Supplies Assets Current assets
7 Perlengkapan kantor Office Supplies Assets Current assets
8 Iklan dibayar di muka Prepaid Advertising Assets Current assets
9 Biaya dibayar di muka Prepaid Advertising Assets Current assets
10 Asuransi dibayar di muka Prepaid Insurance Assets Current assets
11 Sewa dibayar di muka Prepaid Rent Assets Current assets
12 Invetasi dalam saham Long Term Investment Assets Current assets
13 Investasi Jangka Panjang Long Term Investment Assets Current assets
14 Investasi Dalam Obligasi Investment In Bond Assets Current assets
15 Investasi Jangka Pendek Temporary Investment Assets Current assets
16 Peralatan Toko Store Equipment Assets Fixed assets
17 Peralatan Kantor Office Equipment Assets Fixed assets
18 Gedung Building Assets Fixed assets
19 Tanah Land Assets Fixed assets
20 Mesin Machine Assets Fixed assets
21 Kendaraan Vehicle Assets Fixed assets
22 Akumulasi Penyusutan Peralatan Acumulated depreciation of equipment Assets Fixed assets
23 Akumulasi Penyusutan Peralatan Toko Acumulated depreciation of store equipment Assets Fixed assets
24 Akumulasi Penyusutan Peralatan Kantor Acumulated depreciation of office equipment Assets Fixed assets
25 Akumulasi Penyusutan Gedung Acumulated depreciation of building Assets Fixed assets
26 Akumulasi Penyusutan Tanah Acumulated depreciation of land Assets Fixed assets
27 Akumulasi Penyusutan Mesin Acumulated depreciation of machine Assets Fixed assets
28 Akumulasi Penyusutan Kendaraan Acumulated depreciation of vehicle Assets Fixed assets
29 Hutang Dagang Account Payable Liabilities Current liabilities
30 Hutang Bank Bank Payable / Loan From Bank Liabilities Current liabilities
31 Hutang Gaji Salaries Payable Liabilities Current liabilities
32 Pendapatan Diterima Dimuka Unearned Revenue Liabilities Current liabilities
33 Hutang Wesel Notes Payable Liabilities Current liabilities
34 Hutang obligasi Bond Payable Liabilities Long term liabilities
35 Hutang Pajak Tax Payable Liabilities Long term liabilities
36 Hutang Hipotek Mortgage Payable Liabilities Long term liabilities
37 Hutang barik Baric dept Liabilities Long term liabilities
38 Setoran Modal Paid Up Capital Equity Equity
39 Pengambilan Pribadi Prive Equity Equity
40 Pengambilan Saham Devidend Equity Equity
41 Ikhtisar Laba Rugi Income Summary Equity Equity
42 Saham Common Stock Equity Equity
43 Saham Preferen / Istimewa Preferred Stock Equity Equity
44 Laba Di Tahan Retained Earning Equity Equity
45 Penjualan Sales Revenue Revenue
46 Pengembalian Penjualan Sales Return Revenue Revenue
47 Potongan Penjualan Sales Discount Revenue Revenue
48 Pendapatan Dari Komisi Commosion Income Revenue Revenue
49 Pendapatan Dari Konsinyasi Consignment Income Revenue Revenue
50 Pendapatan Dari Angkutan Fare Income Revenue Revenue
51 Honor Fees Earned Revenue Revenue
52 Pendapatan Dari Usaha Petungan Income From Joint Venture Revenue Revenue
53 Pendapatan Bunga Interest Income Revenue Revenue
54 Pendapatan Lain-Lain Other Income Revenue Revenue
55 Pendapatan Diterima Kembali Recovery Income Revenue Revenue
56 Pendapatan Sewa Rent Income Revenue Revenue
57 Pembelian Purchase Revenue Revenue
58 Pengembalian Pembelian Purchase Return Revenue Revenue
59 Potongan Pembelian Purchase Discount Revenue Revenue
60 Harga Pokok Penjualan Cost Of Goods Sold Revenue Revenue
61 Biaya Iklan Advertising Expense Expense Expense
62 Biaya Telepon dan Listrik Telephone & Electeicity Expense Expense Expense
63 Biaya Perlengkapan Toko Store Supplies Expense Expense Expense
64 Biaya Kerugian Piutang Bad Debt Expense Expense Expense
65 Biaya Penyusutan Harta Depreciation Expense Expense Expense
66 Biaya Asuransi Insurance Expense Expense Expense
67 Biaya Sewa Rent Expense Expense Expense
68 Biaya Upah dan gaji Wages & Salaries Expense Expense Expense
69 Biaya Operasi Lainnya Other Operating Expense Expense Expense
70 Biaya Gaji Kantor Office Salaries Expense Expense Expense
71 Biaya Gaji Toko Store Salaries Expense Expense Expense
72 Biaya Gaji Bagian Penjualan Salesmen Salaries Expense Expense Expense
73 Biaya Perlengkapan Toko Supplies Expense Expense Expense
74 Biaya Perlengkapan Kantor Office Supplies Expense Expense Expense
75 Biaya Administrasi Administrative Expense Expense Expense
76 Biaya Bunga Interest Expense Expense Expense
77 Biaya Rupa-Rupa Miscellanious Expense Expense Expense
78 Biaya Kendaraan Motor Vehicle Expense Expense Expense
79 Biaya Prasarana Utilities Expense Expense Expense
80 Biaya Administrasi Bank Bank Service Charge Expense Expense
81 Biaya Pajak Penghasilan Income Tax Expense Expense Expense
82 Biaya Penyusutan Gedung Depreciation Expense Of Building Expense Expense
83 Biaya penyusutan Peralatan Depreciation Expense Of Equipment Expense Expense
84 Biaya Penyusutan Perabot/Inventaris Depreciation Expense Of Furniture And Fixture Expense Expense
85 Biaya Penyusutan Mesin Depreciation Expense Of Machine Expense Expense
86 Biaya Penyusutan Kendaraan Depreciation Expense Of Motor Vehicle Expense Expense
87 Biaya Penyusutan Peralatan Kantor Depreciation Expense Of Office Equipment Expense Expense
88 Biaya Penyusutan Peralatan Toko Depreciation Expense Of Store Equipment Expense Expense
89 Ongkos Angkut Pembelian Freight In Expense Expense
90 Ongkos Angkut Penjualan Freight Out Expense Expense