Istilah Akun-Akun dalam Akuntansi

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ACCOUNTS OF ACCOUNTING


ACCOUNT                           REKENING
 Cash in Bank                                     Kas di Bank
Petty Cash                                          Kas Kecil
Account Receivable                            Piutang Dagang
Allowance of Doubful Debt                Cad. Kerugian piutang
Merchandise Inventory                       Persediaan Barang Dagang
Office Supplies                                   Perlengkapan Kantor
Store Supplies                                    Perlengkapan Toko
Prepaid Insurance                              Asuransi dibayar dimuka
Prepaid Rent                                      Sewa dibayar dimuka
Stock Investment                                Investasi Saham
Equipment at cost                               Peralatan
Equipment Accumulate Dep               Akum. Penyusutan peralatan
PPN Income/Vat in                            PPN Masukan
PPN Outcome/Vat out                       PPN Keluaran
PPN Payable                                     Hutang PPN
Account Payable                                Hutang Dagang
Accrued Expense                               Beban yg masih hrus dibayar
Bank Loan                                         Hutang Bank
Stock Capital                                     Modal Saham
Capital                                                Modal Pemilik
Drawing                                              Prive Pemilik
Divident                                              Deviden
Retained Earning                                 Laba Ditahan
Current Earning                                   Laba Lancar
Income Summary                                Ikhtisar Laba/Rugi
Sales                                                  Penjualan
Sales Return                                        Retur Penjualan
Sales Discount                                    Potongan Penjualan
Freight  Paid                                       B. Angkut Pembelian
Purchase                                            Pembelian
Purchase Return                                 Retur Pembelian
Purchase Discount                              Potongan Pembelian
Telephone & Electricity Exp.               Beban Telepon & Listrik
Office Supplies Expense                     BebanPerlengkapan Kantor
Bad Debt Expense                              Beban Kerugian Piutang
Spoilage Expense                                Beban Produksi Cacat
Depreciation Expense                         Beban Penyusutan
Insurance Expense                              Beban Asuaransi
Rent Expense                                      Beban Sewa
Wages & Salaries Expense                  Beban Gaji & Upah
Others Expense                                  Beban Lain-Lain
Other Operating Expense                   Beban diluar usaha
Advertising Expense                           Beban Iklan
Interest Revenue                                 Pendapatan Bunga
Dividend Income                                 Pendapatan Deviden
Loss on Sale of Stock                         Rugi Penjualan Saham
Freight Collected                                 Beban Angkut Penjualan
Late Fees Collected                            Denda Lambat Bayar dari Konsumen
Interest Expense                                  Beban Bunga
Bank Service Charge                           Biaya Adm. Bank
Late Fees Expense                              Biaya Lambat Bayar
Income Tax                                          PPh
Loss of Cash                                       Kerugian Kas
Accrued Rent                                     Sewa Diterima Dimuka

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