Istilah Akuntansi

ISTILAH AKUNTANSI

Financial Statement                        Laporan Keuangan

Cash Flow                                     Laporan Arus Kas

Capital Statement                           Laporan Perubahan Modal

Transaction Evidence                     Bukti Transaksi

Ledger                                           Buku Besar

Subsidiary Ledger                          Buku Besar Pembantu

Liabilities                                        Hutang

Equity                                             Ekuitas

Trial Balance                                   Neraca Saldo

Special Journal                                Jurnal Khusus

Trial Balance after Adj                    NS stlh Penyesuaian

Trading Company                           Perusahaan Dagang

Income Statement                          Laporan Laba / Rugi

Balance Sheet                                Neraca

Clossing Entry                                Jurnal Penutup

Reversing Entry                              Jurnal Pembalik

Adjusting Entry                               Jurnal Penyesuaian

Cost of Goods Sold                        Harga Pokok Penjualan

Current Asset                                 Aktiva Lancar

Fixed Asset                                     Aktiva Tetap

Gross Profit                                     Laba Kotor

Net Profit                                        Laba Bersih

Posting                                             Pemindahbukuan

Merchandise available for sales        Barang Dag. Untuk dijual