Istilah – istilah Akuntansi

Akuntan Publik Bersertifikat (Certified Publik Accountace CPA)

Akrual (Accruals)

Aktiva Tetap (Fixed Assets)

Akumulasi Penyusutan (Accumulated Depreciation)

Akun Aset (Asset Accounts)

Akun Beban (Expense Accounts)

Akun Ekuitas (Equity Accounts)

Akun Kewajiban (Liability Accounts)



Akun Kontra (Contra Accounts)

Akun Modal Pemilik (Owner’s Equity Account)

Akun Nominal / Akun Laba Rugi (Nominal Accounts)

Akun Penarikan Modal Pemilik / Prive (Owner’s Withdrawal Account)

Akun Pendapatan (Revenue Accounts)

Akun Permanen (Permanent Accounts)

Akun Riil / Akun Neraca (Real Accounts)

Akun Sementara (Temporary Accounts)

Akun / Rekening (Accounts)

Akuntansi (Accounting)

Akuntansi Anggaran (Budgetary Accounting)

Akuntansi Biaya (Cost Accounting)

Akuntansi Intern (Internal Accounting)

Akuntansi keuangan / Akuntansi Umum (Financial Accounting / General Accounting)

Akuntansi Manajemen (Management Accounting)

Akuntansi Pemeriksaan (Auditing)

Akuntansi Pemerintahan (Govermental Accounting)

Akuntansi Perpajakan (Tax Accounting)

Akuntansi Publik (Public Accounting)

Aset (Assets)

Asset Tak Berwujud (Intangible Assets)

Asuransi Dibayar di Muka (Prepaid Insurance)

Akuntan Industri / Akuntan Biaya (Cost Accountance)

Ayat Jurnal (Journal Entry)

Ayat Jurnal Koreksi (Correction Entries)

Ayat Jurnal Pembalik (Reversing Entries)

Ayat Jurnal Penutup (Closing Entries)

Ayat Jurnal Penyesuaian (Adjusting Entry)

Bahasa Bisnis (Business Language)

Beban (Expenses)

Beban Gaji (Salary Expense)

Beban Iklan (Advertesing Expense)

Beban Listrik, Telepon, Air / Beban Utilitas (Utilities Expenses)

Beban Operasi (Operational Expenses)

Beban Penyusutan (Depreciation Expense)

Beban Sewa (Rent Expense)

Bentuk Akun (Account Form)

Bentuk Akun Skontro / Bentuk Horizontal / Bentuk Akun T (T Akun Form)


Bentuk Akun Stafel (Balance Coloumn Accounts)

Bentuk Bertahap (Multiple Step Form)

Bentuk Langsung (Single Step Form)

Buku Besar (General Ledger)

Catatan Atas Lapora Keuangan (Notes of Financial Statements)

Controller

Dasar Akrual (Accrual Basis)

Dasar Tunai / Dasar Kas (Cash Basis)

Debit (Debit)

Dokumen Sumber ( Source Document)

Ekuitas Pemilik (Owner’s Equity)

Ikatan Akuntan Indonesia – IAI

Ikhtisar Laba-Rugi (Income Statement Summary)

Investasi Jangka Panjang (Longterm Investment)

Investor

Jurnal Dua Kolom (Two Coloumn Journal)

Jurnal Khusus (Special Journal)

Jurnal Penyesuaian (Adjustment Journal)

Jurnal / Buku Harian (Journal)


Karyawan

Kas (Cash)

Keluaran (Barang atau Jasa = Output)

Kewajiban (Liabilities)

Kewajiban Akrual (Accrued Liabilities)

Kewajiban Jangka Panjang (Longterm Debts)

Kewajiban Lain – lain (Other Liabilities)

Kewajiban Lancar (Current Liabilities)

Konsep Penandingan (Matching Concept)

Konsep Pengakuan Pendapatan (Revenue recognition Concept)

Kredit (Credit)

Kreditor (Creditur)

Laba (Profit)


Laba Bersih Sebelum Pajak (Net Income Before Taxes)

Laba Bersih Setelah Pajak (Net Income After Taxes)

Laba Operasi

Laporan Arus Kas (Statement of Cash Flow)

Laporan Ekuitas Pemilik (Statement of Owner’s Equity)

Laporan Keuangan (Financial Statement)

Laporan Laba – rugi (Income Statement)

Manajeger (Manger)

Neraca (Balance Sheet)

Neraca Lajur / Kertas Kerja (Worksheet)

Neraca Saldo (Trial Balance)

Neraca Saldo Setelah penutupan (Post Closing Trial balance)

Neraca Saldo yang Disesuaikan (Adjusted Trial balance)

Organisasi Nirlaba (Non-profit Oriented Organization)

Pelanggan (Customer)

Pemegang Buku (Book Keeper)

Pemeriksa Intern (Internal Auditor)

Pemilik Perusahaan (owner)

Pemindah Bukuan (Posting)

Penangguhan (Defferals)

Pendapatan Diterima di Muka (Unearned Revenue)

Pendapatan Jasa (Service Revenue)

Penjurnalan (Journalizing)

Peralatan kantor (Office Equipment)

Periode Akuntansi (Accounting Period)

Perlengkapan (Supplies)

Persamaan Dasar Akuntansi (Accounting Equation)

Perusahaan Dagang (Merchandising)

Perusahaan Jasa (Service Company)

Perusahaan Manufaktur (Manufacturing)

Perusahaan Persekutuan (Partnership)

Perusahaan Perseorangan (Proprietorship)

Perusahaan Perseroan (Coorporation)

Piutang Usaha (Accounts Receivable)

Porsekot / Premi (Prepaid)

Proses Akuntansi (Accounting Process)

prosesPenyesuaian (Adjusting Process)

rugi (Loss)

Saldo (Balance)

Saldo Normal Akun (Normal Balance of Accounts)

Seimbang (Balance)

Sewa Dibayar di Muka (Prepaid rent Expense)

Siklus Akuntansi (Accounting Cycle)

System Akuntansi Berpasangan (Double Entry System)

Sumber Daya (Input)

Tanah (Land)

Transaksi Bisnis (Business Transaction)

Transaksi Eksternal (External Transaction)

Transaksi Internal (Internal Transaction)

Utang Beban / Beban Akrual (Accrued Expenses)

Utang Usaha (Account Payable)