Selasa, 03 Januari 2012

Istilah-istilah dalam AKUNTANSI


Daftar Istilah Akuntansi
Assalamualaikum Wr Wb, salam hangat sehangat secangkir kopi. Kali ini saya posting beberapa istilah akutansi dalam bahasa Indonesia dan Bahasa Inggris, yang sering sekali dipergunakan, semoga bermanfaat bagi kita semua.

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

Bukti pembelian                    = purchase invoice

Bukti penjualan                    = sales invoice

Bukti-bukti dokumen                    = source of document

Buku besar                        = ledger

Buku besar pembantu piutang            = account receivable subsidiary ledger

Buku besar pembantu utang                = account payable subsidiary ledger

Buku besar tambahan/pembantu            = subsidiary ledger

Buku besar umum                    = general ledger

Buku persediaan                    = stock ledger sheets



D

Debitur                        = debtor

Debet                            = debt



E

Efek/surat berharga                    = marketable securities



F

Faktur                            = invoice



H

Hak atas kekayaan                    = equities

Hak cipta                        = copyright

Hak perolehan                        = historical cost/at cost

Harga pokok penjualan                = cost of goods sold



I

Iklan dibayar dimuka                    = prepaid advertising

Ikhtisar laba rugi                    = income summary

Investasi tambahan                    = additional investment



J

Jatuh tempo                        = maturity

Jurnal                            = Journal

Jurnal khusus                        = special journal

Jurnal koreksi                        = correction entries

Jurnal pembalik                    = reversing entries

Jurnal penerimaan kas                    = cash receipt journal

Jurnal pengeluaran kas                = cash disbursement/cash payment journal

Jurnal penjualan                    = sales journal

Jurnal penutup                        = closing entries

Jurnal penyesuaian                    = adjustment entries

Jurnal umum                        = general entries



K

Kartu persediaan                    = stock card

Kartu piutang                        = debtors account

Kas di bank                         = cash in bank

Kas di tangan                        = cash on hand

Kekayaan                        = property

Kekayaan bersih                    = net worth

Kertas saham                        = worksheet

Keuntungan saham                    = dividend

Kewajiban                        = liabilities

Kewajiban jangka panjang                = long term liabilities

Kewajiban lancar/jangka pendek            = current liabilities

Konsep kesatuan usaha                = business unit entity concept

Kredit                            = credit



L

Laba bersih                        = net income

Laba ditahan                        = retained earnings

Laba kotor                        = gross profit

Laba operasional                    = operating income

Laba penjualan aktiva                    = gain on sale of assets

Laba usaha                        = operating income

Laporan                        = report form

Laporan akuntansi                    = accounting statement

Laporan keuangan                    = financial statement

Laporan laba rugi                    = income statement



M

Merek dagang                        = trademark

Mesin                            = machinary

Modal                            = capital

Modal akhir periode                    = ending capital

Modal awal periode                    = beginning capital

Modal pemilik                        = owner's equity

Modal pinjaman                    = debt capital

Modal saham                        = capital stock



N

Nama akun                        = account title

Nama baik                        = goodwill

Neraca                            = balance sheet

Neraca saldo                        = trial balance

Neraca saldo setelah pentupan            = post closing trial balance

Neraca saldo setelah penyesuaian            = adjusted trial balance

Nilai buku                        = book value

Nilai jatuh tempo                    = maturity value

Nilai masa kini                    = current value

Nilai residu                        = residual value

Nota debet/kredit                    = debt/credit memo



O

Obligasi utang                        = bond payable



P

Pabrik                            = manufacturing

Pajak penghasilan                    = income tax

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

Rugi penjualan aktiva                    = loss on sale of assets



S

Saham                            = stock

Saldo akun                        = account balance

Saldo sisa                        = balance

Sewa dibayar dimuka                    = prepaid rent

Sistem akuntansi                    = accounting system

Sistem berkala/terus-menerus                = perpetual system

Suku bunga                        = interest rast

Syarat pembayaran                    = credit term



T

Tanah                            = land

Tanda pemeriksaan                    = check mark

Tata buku berpasangan                = double entry

Transaksi                        = transaction



U

Utang                            = debt

Utang bank                        = bank loan

Utang bunga                        = interest payable

Utang gaji                        = salaries payable

Utang hipotik                        = mortgage

Utang pajak                        = tax payable



W

Wesel bayar                        = notes payable

Wesel tagih                        = notes receivable



Sumber/source: Setiawan, Temy. 2009. Mahir Akuntansi: Perusahaan Dagang.Jakarta: PT Bhuana Ilmu Populer



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