ISTILAH-ISTILAH DALAM AKUNTANSI

No	Istilah	Artinya
1	Account	Perkiraan
2	Account Form	Bentuk Perkiraan
3	Account Payable	Utang Dagang
4	Account Receivable	Piutang Dagang
5	Accounting System	Sistem Akuntansi
6	Accumulated Depreciatiomn Building	Akumulasi Penyusutan Gudang
7	Accumulated Depreciatiomn Equipment	Akumulasi Penyusutan Peralatan
8	Accounting reveneu	Hasil Jasa Akuntansi
9	Actual	Kenyataan Sebenarnya
10	Advertising Expense	Biaya Advertensi
11	Assets	Harta
12	Automobile Expense	Biaya Pengangkutan
13	Automobile	Kendaraan
14	Auditing	Ilmu pemeriksaan
15	Balance Sheet	Neraca
16	Buildinng	Bangunan
17	Capital Statement	Laporan Perubahan Modal
18	Capital stock	Modal Saham
19	Cash Peyment Journal	Jurnal Penngeluaran Kas
20	Controling Account	Perkiraan Pengendali
21	Closing Entries	Ayat-ayat Penutup
22	Cost Accounting	Akuntansi Biaya
23	corporation	Perseroan Terbatas
24	Current Liabilities	Pasiva Lancar
25	Decrease	Berkurang
26	Depreciation	Penyusutan
27	Delivery equipment	Alat Pengangkutan
28	Depreciation Expense Building	Baban Penyusutan bangunan
29	Depreciation Expense Equipment	Beban PenyusutanPeralatan
30	Description	Uraian / Keterangan
31	Dividen	Laba Yang Dibagikan
32	Drawing	Pengambilan
33	Electricity	Listrik
34	Equipment	Peralatan
35	fees Earned	Hasil jasa
36	Fixsed assets	aktiva tetap
37	Fund Statement	Laporan Dana
38	General Acoount	Perkiraan Umum
39	Gain On Disposal	Laba Penukaran
40	Gross Profit on Sales	Laba Bruto Penjualan
41	Gross Profit Method	Metode Laba Bruto
42	Increase	Bertambah
43	Income Statement	Laporan Laba / Rugi
44	Income Sumary	Ringkasan / Ikhtisar Hasil
45	Internal Auditor	Pemeriksa Intern
46	Interest Expense	Beban Bunga
47	Interest Income	Hasil Bunga
48	interest Payable	Utang Bunga
49	Insurance expense	Beban Asuransi
50	Insurance Espired	Asuransi yang telah dijalani
51	Insurance Expense General	Beban asuransi umum
52	Insurance Expense Selling	Beban asuransi penjualan
53	Items	Keterangan / Data
54	Land	Tanah
55	Lerger	Buku Besar
56	Liabilities	Kewajiban / Utang
57	Long liabilities	utang jangka panjang
58	Miscellaneous	Rupa-rupa
59	Miscellaneous General Expense	Beban rupa-rupa umum
60	Miscellaneous selling Expense	Beban rupa-rupa penjualan
61	Merchandise Inventory	Persediaan barang dagang
62	Mortgage payable	Utang hipotik
63	Historical cost	Beban perolehan
64	Non interest bearing	Tanpa dibebani bunga
65	Note patable	Wesel bayar
66	Notes receivable	Wesel tagih
67	Office salary	Gaji kantor
68	Operating expense	beban usaha
69	Other expense	Beban lainya
70	Other income	Hasil lainnya
71	Parcel service sales	Menjual jasa angkut
72	Purchases discount	Potongan pembelian
73	Purchases Journal	Jurnal pembelian
74	Purchases return and allowance	Retur pembelian dan pengurangan harga
75	prepain insurance	Asuransi dibayar dimuka
76	Prepaid tax	Pajak dibayar dimuka
77	Prepaid Expense	beban dibayar dimuka
78	Prepaid rent	sewa dibayar dimuka
79	Property tax	Pajak kekayaan
80	Quantity	Banyak
81	Rent expense	Beban sewa
82	Retained earning	laba ditahan
83	Retained earning statement	Laporan laba ditahan
84	Retained notation	Keterangan laba ditahan
85	Repairs Expense	Beban Perbaikan
86	Sales	Penjualan
87	sales Commision	Komisi penjualan
88	sales Salaries	Gaji Penjualan
89	sales discount	Potongan penjualan
90	Sales invoice	Faktur penjualan
91	Sales Journal	Jurnal penjualan
92	Sales return and allowance	Retur penjualan dan pengurangan harga
93	sales taxes	Pajak penjualan
94	Sales taxes payable	Utang pajak penjualan
95	Salaries payable	Utang gaji
96	Salesman salaries	Gaji penjaga
97	supplies	Perlengkapan
98	rent earned	hasil sewa
99	stayement of change in financial position	Laporan perubahan posisi keuangan
100	Tax accounting	Akuntansi perpajakan
101	Tax Expired	pajak yang telah dijalani
102	Taxi income	Hasil taksi
103	Trial balance	Neraca percobaan
104	Truck suplies	Perlengkapan truk
105	Tax payable	utang pajak
106	Tax Expense	beban pajak
107	Trade discount	Potongan dagang
108	utilities	Jasa (kegunaan)
109	Unit cost pprice	Harga poko per unit
110	Unit market price	Harga pasar per unit
111	Wages payable	Utang upah