Akuntansi Dasar

COMPLETELY RE-POST VISIT ORIGINAL POST HERE

hal apa aja sih yang harus diperhatikan dalam dalam memahami akuntansi??(menurut saya)

NAMA - NAMA PERKIRAAN ( AKUN ) DAN ISTILAH DALAM BAHASA INGGRIS

Account Title	Artinya
Assets	Harta
Current Assets	Harta Lancar
Cash In Bank	Kas di Bank
Petty Cash	Kas Kecil
Account Receivable	Piutang Dagang
Allowance For Doubtful Debt	Penyisihan Kerugian Piutang
Furniture And Fixture	Perabot & Inventaris
Interest Receivable	Piutang Bunga
Notes Receivable	Piutang Wesel
Merchandise Inventory	Persediaan Barang Dagangan
Marketable Securities	Surat-Surat Berharga
Supplies	Perlengkapan
Store Supplies	Perlengkapan Toko
Office Supplies	Perlengkapan Kantor
Prepaid Advertising	Iklan Dibayar Dimuka
Prepaid Expense	Biaya Dibayar Dimuka
Prepaid Insurance	Ansuransi Dibayar Dimuka
Prepaid Rent	Sewa Dibayar Dimuka
Long Term Investment	Investasi Jangka Panjang
Investment In Bond	Investasi Dalam Obligasi
Investment In Common Stock	Investasi Dalam Saham
Temporary Investment	Investasi Jangka Pendek
Fixed Assets	Harta Tetap
Equipment	Peralatan
Acumulated depreciation of equipment	Akumulasi Penyusutan Peralatan
Store Equipment	Peralatan Toko
Acumulated depreciation of store equipment	Akumulasi Penyusutan Peralatan Toko
Office Equipment	Peralatan Kantor
Acumulated depreciation of office equipment	Akumulasi Penyusutan Peralatan Kantor
Building	Gedung
Acumulated depreciation of building	Akumulasi Penyusutan Gedung
Land	Tanah
Acumulated depreciation of land	Akumulasi Penyusutan Tanah
Machine	Mesin
Acumulated depreciation of machine	Akumulasi Penyusutan Mesin
Motor Vehicle	Kendaraan
Acumulated depreciation of motor vehicle	Akumulasi Penyusutan Kendaraan
Vat In	PPN Masukan
Intangible Fixed Assets	Harta Tidak Berwujud
Goodwill	Nama Baik
Franchise	Hak Istimewa
Leasing	Hak Sewa
Liabilities	Kewajiban
Account Payable	Hutang Dagang
Bank Payable / Loan From Bank	Hutang Bank
Bond Payable	Hutang Obligasi
Interest Payable	Hutang Bunga
Mortgage Payable	Hutang Hipotek
Notes Payable	Hutang Wesel
Salaries Payable	Hutang Gaji
Tax Payable	Hutang Pajak
Accrued Expense	Hutang Biaya
Unearned Rent	Sewa Diterima Dimuka
Unearned Revenue	Pendapatan Diterima Dimuka
Vat Out	PPN Keluaran
Equity	Modal
Paid Up Capital	Setoran Modal
Prive	Pengambilan Pribadi
Drawing	Pengambilan Pribadi
Devidend	Pengambilan Saham
Income Summary	Ikhtisar Laba Rugi
Common Stock	Saham
Preferred Stock	Saham Preferen / Istimewa
Retained Earning	Laba Di Tahan
Revenue	Pendapatan
Sales	Penjualan
Sales Return	Pengembalian Penjualan
Sales Discount	Potongan Penjualan
Commosion Income	Pendapatan Dari Komisi
Consignment Income	Pendapatan Dari Konsinyasi
Fare Income	Pendapatan Dari Angkutan
Fees Earned	Honor
Income From Joint Venture	Pendapatan Dari Usaha Petungan
Interest Income	Pendapatan Bunga
Other Income	Pendapatan Lain-Lain
Recovery Income	Pendapatan Diterima Kembali
Rent Income	Pendapatan Sewa
Purchase	Pembelian
Purchase Return	Pengembalian Pembelian
Purchase Discount	Potongan Pembelian
Cost Of Goods Sold	Harga Pokok Penjualan
Expense	Biaya
Advertising Expense	Biaya Iklan
Telephone & Electeicity Expense	Biaya Telepon dan Listrik
Store Supplies Expense	Biaya Perlengkapan Toko
Bad Debt Expense	Biaya Kerugian Piutang
Depreciation Expense	Biaya Penyusutan Harta
Insurance Expense	Biaya Asuransi
Rent Expense	Biaya Sewa
Wages & Salaries Expense	Biaya Upah dan gaji
Other Operating Expense	Biaya Operasi Lainnya
Office Salaries Expense	Biaya Gaji Kantor
Store Salaries Expense	Biaya Gaji Toko
Salesmen Salaries Expense	Biaya Gaji Bagian Penjualan
Supplies Expense	Biaya Perlengkapan Toko
Office Supplies Expense	Biaya Perlengkapan Kantor
Administrative Expense	Biaya Administrasi
Interest Expense	Biaya Bunga
Miscellanious Expense	Biaya Rupa-Rupa
Motor Vehicle Expense	Biaya Kendaraan
Utilities Expense	Biaya Prasarana
Bank Service Charge	Biaya Administrasi Bank
Income Tax Expense	Biaya Pajak Penghasilan
Depreciation Expense Of Building	Biaya Penyusutan Gedung
Depreciation Expense Of Equipment	Biaya penyusutan Peralatan
Depreciation Expense Of Furniture And Fixture	Biaya Penyusutan Perabot/Inventaris
Depreciation Expense Of Machine	Biaya Penyusutan Mesin
Depreciation Expense Of Motor Vehicle	Biaya Penyusutan Kendaraan
Depreciation Expense Of Office Equipment	Biaya Penyusutan Peralatan Kantor
Depreciation Expense Of Store Equipment	Biaya Penyusutan Peralatan Toko
Freight In	Ongkos Angkut Pembelian
Freight Out	Ongkos Angkut Penjualan