istilah-istilah penting dalam akuntansi indonesia ingris

ISTILAH-ISTILAH PENTING dalam akuntansi bahasa indonesia dan bahasa inggrisnya

A
Akuntan Publik Bersertifikat
(Certified Public Accountace -
CPA)
Akrual (Accruals)
Aktiva Tetap (Fixed Assets)
Akumulasi Penyusutan
(Accumulated Depreciation)
Akun Aset (Asset Accounts)
Akun Beban (Expense Accounts)
Akun Ekuitas (Equity Accounts)
Akun Kewajiban (Liability Accounts)
Akun Kontra (Contra Accounts)
Akun Modal Pemilik (Owner's Equity
Account)
Akun Nominal/ Akun Laba-Rugi
(Nominal Accounts)
Akun Penarikan Modal Pemilik/
Prive (Owner's Withdrawal
Account)
Akun Pendapatan (Revenue
Accounts)
Akun Permanen (Permanent
Accounts)
Akun Riil/ Akun Neraca (Real
Accounts)
Akun Sementara (Temporary
Accounts)
Akun/ Rekening (Accounts)
Akuntansi (Accounting)
Akuntansi Anggaran (Budgetary
Accounting)
Akuntansi Biaya (Cost Accounting)
Akuntansi Intern (Internal
Accounting)
Akuntansi Keuangan/ Akuntansi
Umum (Financial Accounting/
General Accounting)
Akuntansi Manajemen
(Management Accounting)
Akuntansi Pemeriksaan (Auditing)
Akuntansi Pemerintahan
(Governmental Accounting)
Akuntansi Perpajakan (Tax
Accounting)
Akuntansi Publik (Public
Accounting)
Aset (Assets)
Aset Tak Berwujud (Intangible
Assets)
Asuransi Dibayar di Muka (Prepaid
Insurance)
Auntan Industri/ Akuntan Biaya
(Cost Accountance)
Ayat Jurnal (Journal Entry)
Ayat Jurnal Koreksi (Correction
Entries)
Ayat Jurnal Pembalik (Reversing
Entries)
Ayat Jurnal Penutup (Closing
Entries)
Ayat Jurnal Penyesuaian (Adjusting
Entry) 

 

B
Bahasa Bisnis (Business Language)
Beban (Expenses)
Beban Gaji (Salary Expense)
Beban Iklan (Advertising Expense)
Beban Listrik, Telepon, Air/ Beban
Utilitas (Utilities Expenses)
Beban Operasi (Operasional
Expenses)
Beban Penyusutan (Depreciation
Expense)
Beban Sewa (Rent Expense)
Bentuk Akun (Account Form)
Bentuk Akun Skontro/ Bentuk
Horizontal/ Bentuk Akun T (T
Account Form)
Bentuk Akun Stafel (Balance
Column Accounts)
Bentuk Bertahap (Multiple Step
Form)
Bentuk Langsung (Single Step
Form)
Buku Besar (General Ledger)
LAMPIRAN. B
ISTILAH-ISTILAH PENTING 

 

C
Catatan atas Laporan Keuangan
(Notes of Financial Statements)
Controller
Dasar Akrual (Accrual Basis)
Dasar Tunai/ Dasar Kas (Cash
Basis)
Debit (Debit)
Dokumen Sumber (Source
Document)
Ekuitas Pemilik (Owner's Equity)
Ikatan Akuntan Indonesia - IAI
Ikhtisa Laba-Rugi (Income
Statement Summary)
Investasi Jangka Panjang (Longterm
Investment)
Investor
Jurnal Dua Kolom (Two Column
Journal)
Jurnal Khusus (Special Journal)
Jurnal Penyesuaian (Adjustment
Journal)
Jurnal/ Buku Harian (Journal)
Karyawan
Kas (Cash)
Keluaran (Barang atau Jasa =
Output)
Kewajiban (Liabilities)
Kewajiban Akrual (Accrued
Liabilities)
Kewajiban Jangka Panjang (Longterm
Debts)
Kewajiban Lain-lain (Other
Liabilities)
Kewajiban Lancar (Current
Liabilities)
Konsep Penandingan (Matching
Concept)
Konsep Pengakuan Pendapatan
(Revenue Recognition Concept)
Kredit (Credit)
Kreditor (Creditur)
Laba (Profit)
Laba Bersih sebelum Pajak (Net
Income before Taxes)
Laba Bersih setelah Pajak (Net
Income after Taxes)
Laba Operasi
Laporan Arus Kas (Statement of
Cash Flow)
Laporan Ekuitas Pemilik (Statement
of Owner's Equity)
Laporan Keuangan (Financial
Statement)
Laporan Laba-Rugi (Income
Statement)
Manajer (Manager)
Neraca (Balance Sheet)
Neraca Lajur/ Kertas Kerja
(Worksheet)
Neraca Saldo (Trial Balance)
Neraca Saldo (Trial Balance)
Neraca Saldo setelah Penutupan
(Post Closing Trial Balance)
Neraca Saldo yang Disesuaikan
(Adjusted Trial Balace)
Organisasi Nirlaba (Non-profit
Oriented Organization)
Pelanggan (Customer)
Pemegang Buku (Book Keeper)
Pemeriksa Intern (Internal Auditor)
Pemilik Perusahaan (Owner)
Pemindah Bukuan (Posting)
Penangguhan (Deferrals)
Pendapatan Diterima di Muka
(Unearned Revenue)
Pendapatan Jasa (Service
Revenue)
Penjurnalan (Journalizing)
Peralatan Kantor (Office
Equipment)
Periode Akuntansi (Accounting
Periode)
ISTILAH-ISTILAH PENTING
Perlengkapan (Supplies)
Persamaan Dasar Akuntansi
(Accounting Equation)
Perusahaan Dagang
(Merchandising)
Perusahaan Jasa (Service
Company)
Perusahaan Manufaktur
(Manufacturing)
Perusahaan Persekutuan
(Partnership)
Perusahaan Perseorangan
(Proprietorship)
Perusahaan Perseroan
(Corporation)
Piutang Usaha (Accounts
Receivable)
Porsekot/ Premi (Prepaid)
Proses Akuntansi (Accounting
Process)
Proses Penyesuaian (Adjusting
Process)
Rugi (Loss)
Saldo (Balance)
Saldo Normal Akun (Normal
Balance of Accounts)
Seimbang (Balance)
Sewa Dibayar di Muka (Prepaid
Rent Expense)
Siklus Akuntansi (Accounting Cycle)
Sistem Akuntansi Berpasangan
(Double Entry System)
Sumber Daya (Input)
Tanah (Land)
Transaksi Bisnis (Business
Transaction)
Transaksi Eksternal (External
Transaction)
Transaksi Internal (Internal
Transaction)
Utang Beban/ Beban Akrual
(Accrued Expenses)
Utang Usaha (Accounts Payable)

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