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 pemaKai 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 Pemeriksaan
= Auditing
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
Kerdit
= Credit
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
Piutang Dagang
= Account Receivable
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 2 kolom
= Two colomn account /T Form/T account
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
Neraca Sisa Setelah Penutupan
= Post Closing Trial Balance
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 Asuransi dibayar dimuka Bunga dibayar dimuka
= Income Approch = Prepaid Insurance = 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
Persediaan
= Inventory
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 masuk
= Freight in
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 Laporan Laba Rugi Rugi Penjualan Aktiva
= Gain On Disposal = Income Statement = 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
Penjualan Kotor
= Gross Sales
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
Faktur
= bill/invoice.
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
Bukti-bukti
= Evidence
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
Wesel Bayar
= Note Payable
Wesel Tagih
= Note Receivable.
