Istilah Dalam Akuntansi Versi Bahasa Inggris

Istilah dalam akuntansi versi Bahasa Inggris A. Ini yang paling sering keluar atau dipakai Perusahaan Jasa Golongan Harta (Assets) 1. Harta Lancar (Current Assets) a. b. c. d.

Kas = Cash Piutang = Account Receivable (A/R) Perlengkapan = Supplies ... dibayar dimuka = Prepaid ...  Asuransi dibayar dimuka = Prepaid Insurance  Iklan dibayar dimuka = Prepaid Advertaising  Sewa dibayar dimuka = Prepaid Rent  Gaji dibayar dimuka = Prepaid Salaries  Etc .

2. Harta Tetap (Fixed Assets) a. b. c. d. e. f. g. h.

Gedung = Building Akumulasi Penyusutan Gedung = Accumulated Depreciation of Building Tanah = Land Peralatan = Equipment Akumulasi Penyusutan Peralatan = Accumulated Depreciation of Equipment Kendaraan = Vehicle Akumulasi Penyusutan Kendaraan = Accumulated Depreciation of Vehicle Etc .

Golongan Utang (Liabilities) 1. Utang Jangka Pendek (Short Term Liabilities) a. b. c. d. e. f. g. h.

Utang Usaha = Account Payable (A/P) Utang Gaji = Salaries Payable Utang Listrik, Air, Telepon = Utilities Payable Pendapatan Diterma Dimuka = Unearned Fees Utang Sewa = Rent Payable Sewa Diterima Dimuka = Unearned Rent Utang Bunga = Interest Payable Etc .

2. Utang Jangka Panjang (Long Term Liabilities)

a. Utang Bank = Loans b. Utang Obligasi = Bond Payable c. Etc . Golongan Modal (Capital) a. Modal = Capital/Equity b. Prive = Drawing/Withdrawl Golongan Pendapatan (Revenue) a. Pendapatan Jasa = Fees Earned b. Pendapatan Sewa = Rent Income Golongan Beban (Expenses) a. Beban Perlengkapan = Supplies Expense b. Beban Akumulasi Penyusutan Peralatan = Accumulated Depreciation Expense of Equipment c. Beban Akumulasi Penyusutan Gedung = Accumulated Depreciation Expense of Building d. Beban Gaji = Salaries Expense e. Beban Asuransi = Insurance Expense

B. Istilah-Istilah Lain 1. Jurnal Umum = General Journal 2. Buku Besar = Ledger 3. Neraca Sisa = Trial Balance 4. Jurnal Penyesaian = Adjustment Journal Entries 5. Kertas Kerja = Worksheet 6. Laporan Keuangan = Financial Statement  Laporan Laba/Rugi = Income Statement  Laporan Perubahan Modal = Statement of Owner Equity  Neraca = Balance Sheet 7. Jurnal Penutup = Closing Entries 8. Jurnal Pembalik = Revershing Entries

Contoh General Journal Pelangi Printing General Journal Period July 2010 Description P/R Debit

Date

Credit

Contoh Buku Besar 4 Kolom Pelangi Printing Ledger July 31, 2010 101 - Cash Date

Description

P/R

Debit

Credit

Balance Debit Credit

Contoh Neraca Sisa

P/R

Account

Description

Pelangi Printing Trial Balance July 31, 2010 Debit

Pelangi Printing Adjustment Journal Entries December 31, 2010 P/R Debit

Credit

Credit

P/R Account

Trial Balance Dr Cr

Pelangi Printing Worksheet For The Year Ended December 31, 2010 Adjustment Adjusted TB Income St. Balance Sheet Dr Cr Dr Cr Dr Cr Dr Cr