A. Acrual Basic dan Cash Basic
Menurut UU No 16 th 2000, Pembukuan diselenggarakan dg prinsip taat azas dan dengan konsep dasar Akuntansi.
Acrual Basic =
Suatu konsep yg menyatakan bahwa penghasilan dilaporkan pada saat diterima Dan biaya dilaporkan saat biaya terjadi , ini kebanyakan dipakai di Indonesia. Cash Basic =konsep akuntansi yang mengakui pendapatan dan pengeluaran ketika kas Diterima atau dikeluarkan.
AICPA =Amirican Insitute of Certified Public Accountans
Seni dari pencatatan, penggol,dan peringkasan dg suatu cara tertentu dan dalam Nilai uang thdp kejadian atau transaksi2 yg paling sedikit/ sebagian bersifat ke Uangan dan penafsiran thdp hasil2nya.
AAA. = American Accounting Association
Proses pengidentifikasian, pengukuran dan penyampaian informasi ekonomi yg Memungkinkan utk dilakukanya penilaian dan keputusan yg tepat bagi para Kai informasi tsb.
DAFTAR ISTILAH
Akun = accountant
Akuntansi = accounting
Akuntansi biaya = cost accounting
Akuntansi kemasyarakatan = social accounting Akuntansi keuangan = Financial accounting Akuntansi Manajemen = Management accounting
Akuntansi perpajakan = Tax accounting
Akuntansi Pemerintahan = govermental accounting
Akuntansi Umum = General accounting
Akuntansi praktek = accountancy
Informasi akuntansi = Acounting Information Informasi keuangan = Financial information
Laporan Keuangan = Financial information
Manajemen = Management
Manajer = Manager
Neraca = Balance Sheet
Pabrik = Manufacturing
Pemakai informasi akuntansi = user of accounting information
Pembukuan = bookkeeping
Pembukuan berpasangan = double entry book keeping Pengajaran akuntansi = accounting instruction
Penafsiran = Interpreting
Pencatatan = Recording
Pengelompokan = classifying
Pengikhtisaran = Summarizing
Pengukuran = Measuring
Sistem akuntansi = accounting system
Beban = expense Biaya = Cost Debitur = Devitoor Kekayaan = Property Kewajiban = Liabilities Harta = assets
Konsep kesatuan usaha = Business Entity Concept
Koperasi = Cooperation
Kreditur = Creditor
Laba = Profit, Earn
Modal = Capital
Pengambilan utk keperluan prive(pribadi) = Withdrawal for personel use
Peralatan Kantor = office Equiment
Prive = Drawing
Perusahaan = business, Enterprise
Perusahaan Perorangan = Proprietorship=Ownership
Perusahaan Dagang = Commercial enterprise
Perusahaan Jasa = Service Enterprise
Persekutuan Firma = Firm, Company, Enterprise Persekutuan Komanditer = Limited Partnership
Perseroan terbatas = Limited and Company
Transaksi = Transaction
Transaksi keuangan = Financial transaction
Utang = Debts, Payable
Akun/Perkiraan/Rekening = Account
Harta Lancar = Current Assets
Harta Tetap = Fixed Assets
Harta tak Berwujud = Intangible Fixed Assets
Hipotek = Mortgage payable
Kekayaan Pemilik = Owners Equity
Modal Saham = Capital Stock
Obligasi = Bond
Pendapatan = Income/Revenue
Pendapatan Jasa = Fees Income
Pendapatan Bunga = Interest Income
Pendapatan Sewa = Rent Income
Perlengkapan = Supplies
Utang Lancar = Current Liabilities
Utang Jangka Panjang = Long term Liabilities
Wesel Bayar = Note Payable
Hak Kekayaan = Equities
Keseimbangan = Balance
Pengambilan Pribadi = Drawing
Persamaan Akuntansi = Accouting Equation.
Bentuk Perkiraan = Account Form
Bentuk Laporan = Report Form
Laporan Keuangan = Financial Statement
Laporan laba-Rugi = Income Statement
Laporan Perubahan Modal = Capital Statement
Laba Bersih = Net Income
Neraca = Balance Sheet
Rugi Bersih = Net Loss.
Faktur = Invoice
Nota Debet = Debit Memo
Nota Kredi = Credit Memo
Jurnal Umum = General Journal
Jurnal Khusus = Special Journal
Pencatatan transaksi dalm jurnal = Journalizing
Akun 3 kolom = Three Column Account
Akun 4 kolom = Four Column Account
Buku Besar = Ledger
Cek Kosong = bad cheek/ not sufficient fund chek.
Neraca Sisa = Trial Balance
Akun bentuk T = T. Account
Catatan Pensil = Pencel Footing
Catatan Kaki = Foot Noot
Piutang = Account Receivable
Sewa dibayar dimuka = Prepaid Rent
Iklan dibayar dimuka = Prepaid Advertising
Perlengkapan toko = Store Supplies
Perlengkapan Kantor = Office Supplies
Peralatan = Equipment
Utang = Account Payable
Pendapatan = Income
Penghasilan = Revenue
Beban = Expenses
Beban Asuransi = Insurance Expenses
Beban gaji = Salaries Expanses
Beban Lain-lain = Minscellaneous Expenses
Jurnal = Journal
Penyesuaian = Adjusment.
Neraca Sisa Disesuaikan = Adjusted Trial Balance
Ayat Penyesuaian = Adjusted Entry
Ayat Jurnal Penyesuaian = Adjusted Journal Entry
Periode Akuntansi = Accounting periode
Laporan Keuangan = Financial Statement
Keuangan = Financial
Pendapatan diterima dimuka = Devered Revenue
Pendapatan Bunga diterima dimuka = Accruals Interest Received In Advance Pendapatan Sewa diterima dimuka = Accruals Rent Collected In Advance Pendapatan Yang Akan Diterima = Accruals Recevable
Upah yang masih harus Dibayar = Accruals Wages Payable Bunga yang masih harus dibayar = Accruals Interest payable Sewa yang masih harus dibayar = Accruals Rent Payable Pajak yang masih harus dibayar = Accruals Tax Payable
Penyusutan Aktiva Tetap = Deppreciation of Fixed Asset Penyusutan Inventari Toko = Deppreciation of Strore Equipment Penyusutan Inventaris Kantor = Deppreciation of Office Equipment
Pendekatan Neraca = Balance Approach
Pendekatan Laba/Rugi = Income Approch
Asuransi dibayar dimuka = Prepaid Insurance Bunga dibayar dimuka = Prepaid Interest
Gaji dibayar dimuka = Prepaid Salaries
Upah dibayar dimuka = Prepaid Wages
Kertas kerja = Worksheet
Pemindahbukuan = Posting
Nilai Buku = Book value
Bentuk Skontro/sebelah menyebelah = Account Form
Bentuk Laporan = Report Form
Harta Lancar = Current Assets
Harta Tetap = Fixed Assets
Laba Bersih = Nett Income
Laporan Keuangan = Financial Statement
Laporan Laba Rugi = Nett Income
Laporan Perubahan Modal = Capital Statement Penambahan atas Modal = Increase in capital Pengurangan atas Modal = Deacrease in capital
Rugi Bersih = Net Los
Utang Jangka Pendek = Current Liabilities Utang Jangka Panjang = Long Term Liabilities. Beban dibayar dimuka = Prepaid Expenses
Beban yang masih harus dibayar = Accrued Expenses
JURNAL PEMBALIK = Reversing Entries
Pendapatan ditrima dimuka = Defered Income Pendapatan yang masih harus ditrima = Accrued Receivable.
KELAS 12 IPS
Pembelian = Purchase
Retur pembelian dan pengurangan harga = Purchase return and allowance
Potongan Pembelian = Purchase discount
Biaya Angkut Pembelian/masuk = Freight in
Retur Penjualan & pengurangan harga = Sales return and allowances
Potongan Penjualan = Sales Discount
Persediaan Barang Dagangan = Merchandise Inventory
Potongan Tunai = Cash Discount
Nota Kredit = Credit Memorandum
Sebelah Kredit = Credit Side
Nota Debit = Debit Memorandum
Sebelah Debit = Debit Side
Persediaan Akhir = Ending Inventory
Beban = Expense
Franko pelabuhan pengapalan/penjual= Free on board shipping Point
Franko pelabuhan tujuan/Pembeli = Free on board ditination point
Saldo Normal = Normal Balance
Jurnal Pembelian = Purchase Journal
Retur Pembelian = Purchase Return
Faktu Penjualan = Sales Invoice
Retur Penjualan = Sales Return
Syarat-syarat penbayaran = Term of Payment
Potongan Perdagangan = Trade Discount
Perusahaan Dagang = Trading Company.
Jurnal Pengeluaran Kas = Cash payment journal Jurnal Penerimaan Kas = Cash Receipt Journal
Barang Dagang = Merhandise
Pedagang = Merchant
Biaya Penjualan = Selling Expense
Jurnal Khusus = Spesial Journal
Syarat Pengiriman = Term of Delivery
Syarat of Payment = Term of Payment
Pedagang Besar = Wholesaler.
Tanda Pemeriksaan = Check mark
Kartu Piutang = Debtors account
Buku Besar = General Ledger
Daaftar Sisa Utang = Schedule of account payable Daaftar Sisa Piutang = Schedule of account Receiveable
Buku Besar Pembantu = Subsudiary Ledger
Neraca Sisa = Trial Balance
Buku Pembantu Utang = Account payable subsidiary ledger Jurnal Pengeluaran Kas = Cash Payment Journal Jurnal Penerimaan Kas = Cash Receipt Journal Akun Pengendali/Induk = Controlling Account
Ongkos angkut Keluar = Freight out
Potongan Penjualan = Sales Discount
Faktur Penjualan = Sales Invoice
Buku Pembantu = Subsidiary ledger
Kolom Serba Serbi = Sundry Account
Syarat Pembayaran = Term of Payment.
Ayat Jurnal Penyesuaian = Adjusted Entries Neraca Sisa Disesuaikan = Adjusted trial balance
Ayat Jurnal Penutup = Closing Entry
HPP = Cost of Goods Sold
Ikhtisar Laba Rugi = Income Summary
Sewa Dibayar Dimuka = Prepaid Rent
Pendapatan Di Terima Dimuka = Unearned Revenue
Nama Akun = Account Title
Akumulasi Penyusutan = Accumulated Depreciation
Penyesuaian = Adjusment
Neraca = Balance Sheet
Modal Saham = Capital Stock
Beban Penyusutan = Depreciation Expense
Keuntungan Saham = Dividens
Laba Penjualan Aktiva = Gain On Disposal
Laporan Laba Rugi = Income Statement
Rugi Penjualan Aktiva = Loss on disposal
Sisa Laba Ditahan = Retained Earnings.
Persediaan Awal Barang Dagang = Beginning Merchandise Inventory
HPP = Cost Of Goods Sold
Nilai Persediaan Akhir = Ending Inventory
Barang Tersedia Untuk Dijual = Merchandise Available Foe Sale
Penjualan Bersih = Net Sales
Pembelian = Purchases
Potongan Pembelian = Purchases Discount
Retur Pembelian dan Pengurangan Harga = Purchases Return & allowance Retur Penjualan & Pengurangan Harga = Sales Return & Allowance.
Siklus Akuntansi = Accounting Cycle
Persamaan akuntansi = Accounting equation Beban terutang = Accrued expensepayable Bunga yang akan diterima = accrued interest Utang bunga/bunga terutang = accrued interest payable Kewajiban yang masih harus dibayar = accrued liabilities Pendapatan yang akan di terima = accrued revenue Gaji yang akan dibayar = accrued salaries
Upah = wages
Akumulasi penyusut/Depresiasi akumulasi = Accumulated Depreciation/allowance de Preciation.
Harga Perolehan = Acqusition Cost
Nilai tambah = Added Value
Gaji = salaries
Laporan Tahunan = annual report
Pendekatan aktiva = Asset Approach
Tersedia = available
Saldo = Balance
Saldo Laba = Balance of Income
Surat Utang Bank = bank bill
Biaya bank = bank charges
Suku bunga bank = bank rate
Perbaikan = betterment
Konosemen/Tanda terima barang = bill of lading
Obligasi = Bond
Penyusutan harta tak berwujud = Amortization
Pulang pokok = Break Even
Modal Pinjaman = Borrowed Capital
Penyusutan Gedung = Building Depreciation
Barang2 Modal = Capital Assets
Modal berkurang = Capital Decrease
Kelebihan Modal = Capital Deficiency
Arus Kas = Cash Flow
Laporan Arus Kas = Cash Flow Statement
Kas di tangan = Cash on Hard
Kelebihan Kas = Cash Over
Pembayaran Kas = Cash Payment
Cadangan Kas = Cash Reserve
Ayat Jurnal Penutup = Closing Entry
Aktiva lancar = Current Assets
Hari jatuh Tempo = Date of Expiration
Utang = Debts/Debt
Laba yang di bagikan = Dividend
Prive = Drawing
Pendapatan = Earned
Laba sesudah Pajak = Earning After Tax
Laba Bersih/Laba Neto = Earning Net Margin, Net profit
Umur Ekonomi = Economic Life
Saldo Akhir = Ending Balance
Persediaan Akhir = Ending Inventory
Modal Sendiri = Equity
Kejadian = Event
Kadaluarsa = Expiration
Barang setengah jadi = Fabricating Material Goods
Nilai Nominal = Face Value
Arsip = File
Barang Jadi = Finished Goods
Keuntungan = Gains
Rapat Umum Pemegang Saham = General Meeting Of Shareholders Perusahaan yang menjual Saham = Go Public Company
Kesinambungan = Going Concern
Akuntansi Pemerintah = Government Accounting
Penjamin = Guarantor
Ikhtisar Laba Rugi/laporan laba rugi = Income Statement/ Profit and loss statement
Ikhtisar Rugi Laba = Income Summary.
Kenaikan = Increase
Terutang = Indebted
Biaya tak Langsung = Indirect Cost
Piutang Bunga = Interest Receivable
Aktiva tak berwujud = Intangible Fixed Assets
Perseroan Terbatas = Limited Company
Beban listrik,air dan telepon = Lightwater and Telephone Expenses Utang Jangka Panjang = Long Term Liabities
Kredit Jangka Panjang = Long Term Loan
Jatuh Tempo = Maturity
Perusahaan Dagang = Merchandising Company
Hipotek = Mortgage
Keuntungan Bersih = Net Income
Laba Bersih Sesudah Pajak = Net Income After Tax Laba bersih sebelum pajak dan bunga = Net Income Before Tax and Interest
Nihil = Nil
