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Yahh guys inilah beberapa kosakata dalam akuntansi….

KAMUS SINGKAT AKUNTANSI

A

Account                                                               : Perkiraan

Account form                                                    : Bentuk perkiraan

Account inter company                                 : Rekening antar perusahaan

Account payable                                              : Utang lancar

Account payable ledger                                                : Buku besar utang

Account payable subsidiary ledger           : Buku tambahan utang

Account receivable                                         : Piutang dagang

Account receivable statement                   : Daftar piutang  usaha

Accountant                                                         : Akuntan

Accounting                                                         : Akuntansi

Accounting assumption                                 : Asumsi akuntansi

Accounting cycle                                              : Siklus akuntansi

Accounting data                                               : Data akuntansi

Accounting department                                                : Departemen akuntansi

Accounting equation                                      : Persamaan akuntansi

Accounting income                                         : Laba akuntansi

Accounting information                                : Informasi akuntansi

Accounting management                             : Manajemen akuntansi

Accounting method                                        :Metode akuntansi

Accounting period                                           : Periode akuntansi

Accounting principle                                       : Akuntansi dasar

Accounting procedure                                   : Prosedur akuntansi

Accumulated depreciation                           : Akumulasi penyusutan

Actual amount                                                  : Jumlah sesungguhnya

Actual cost                                                          : Biaya sesungguhnya

Actual liability                                                    : Utang nyata

Actual price                                                        : Harga sesungguhnya

Actual quantity                                                                 : Kualitas sesungguhnya

Additional cost                                                  : Biaya tambahan

Adjusted balance                                             : Saldo setelah penyesuaian

Adjusted trial balance                                    : Neraca saldo penyesuaian

Adjusting entries                                             :Ayat jurnal penyesuaian

Advance accounting                                       : Akuntansi lanjutan

Advance from costumer                                               :Uang muka langganan

B

Budget variable                                                : Selisih anggaran

Building                                                                : Gedung

Bussiness entity                                               : Badan usaha

By product                                                          : Produksi sampingan

C

Capital                                                                  : Modal

Capital statement                                            : Laporan perubahan modal

Capital stock                                                       : Modal saham

Cash                                                                      : Kas

Cash budget                                                       : Anggaran kas

Cash count                                                          :Perhitungan kas

Cash flow                                                            :Arus kas

Cash flow cycle                                                 :Siklus arus kas

Cash in bank                                                       : Kas di bank

Cash on hand                                                     : Kas ditangan

Cash payment Journal                                   : Jurnal pengeluaran kas

Cash receipt journal                                        :Jurnal penerimaan kas

Cash sales                                                           : Penjualan tunai

Closing entries                                                  :Ayat jurnal penyesuaian

Cost                                                                       : Biaya

Cost of good sales                                           : Harga pokok penjualan

Currency                                                              : Harta lancar

Currency liabilities                                           : Utang jangka pendek

D

Debit balance                                                    : Saldo debit

Debit note                                                          : Nota debit

Defective goods                                                               :Produk rusak

Delivery expense                                             : Biaya pengiriman

Depcritioan                                                         :Penyusutan

Depcritioan expense                                      : Biaya penyusutan

Discount                                                              :Potongan harga

Dividend stock                                                  :Deviden saham

Draft                                                                      :Wesel

Due date                                                             :Tanggal jatuh tempo

E

Earned                                                                  :Pendapatan

Economic life                                                     :Umur ekonomi

Employee earning statement                     :Laporan gaji karyawan

End of month trial balance                           :Daftar saldo akhir bulan

Ending balance                                                  :saldo akhir

Ending inventory                                              :Persediaan akhir

Equipment                                                          :Peralatan

Equities                                                                                :Harta atau kekayaan

Estimate value                                                  :Nilai perkiraan

Expired                                                                 :Kadaluwarsa

F

Fixed asset turnover                                      :Perputaran harta tetap

Fixed capital asset                                           :Modal kerja tetap

Fixed cash                                                           :Biaya tetap

Flow of document                                           :Aliran dokumen

Flowchart                                                            :Bagan arus

Forecast balance sheet                                 :Bagan neraca

Forecast income statement                        :Perkiraan laba rugi

Freight in                                                             :Ongkos angkut pembelian

Freight on material Perchasas                    :Beban angkut pembelian bahan

Freight out                                                          :Beban angkut penjualan

Furniture & fixture                                          :Peralatan

G

General journal                                                                :Jurnal umum

General ledger                                                  :Buku besar

Gross loss                                                            :Rugi kotor

Gross profit                                                        :laba kotor

Gross profit analysist                                      :Analisis laba kotor

Gross profit method                                       :metode laba kotor

H

Heating and lighting expense                     :Biaya pemanasan dan penerangan

Historical cost                                                    :Biaya historis

I

Income                                                                 :Laba

Income stanment                                            :laporan laba rugi

Income stanment account                           :Pendekatan laba rugi

Income summary                                             :Ikhtisar laba rugi

Initial inventory                                                                :Persedian awal

Intangible asset                                                                :Aktiva tak berwujud

Intangible fixed asset                                     :Aktiva tetap tak berwujud

Interest                                                                                :Bunga

Interesr expense                                             :Biaya bunga

Interesr income                                                                :pendapatan bunga

Interesr payable                                               :Utang bunga

Interesr receivable                                          :Piutang bunga

Inventory                                                            :Persediaan

Inventory balance                                           :Saldo persediaan

Inventory valuation                                        :Penilaian persediaan

Investor                                                               :Orang yang menanamkan modal

Invoice                                                                 :Faktur

J

Journal                                                                                 :Buku harian

Journal entry                                                     :Ayat-ayat jurnal

Journalizing                                                        :menjurnal/penjurnalan

Judgment sample                                            :Sampel pertimbangan

L

Land                                                                      :Tanah

Land right                                                            :Hak atas tanah

Last in first out(LIFO)                                      :Masuk pertama keluar pertama

Lease                                                                    :Sewa

Ledger                                                                  :Buku besar

Liabilities                                                              :Kewajiban

Long term investment                                   :Inventasi jangka panjang

Long term liabilities                                         :utang jangka panjang

Loss                                                                       :Rugi

Loss of operation                                             :Rugi usaha

M

Machine                                                              :Mesin

Maintenance cost                                            :Biaya pemeliharaan

Maintenance expence                                  :Beban pemliharaan

Merchandise company                                  :Perusahaan dagang

Merchandise inventory                                 :Persediaan barang dagang

Mortgage bond                                                                :Obligasi hipotik

Mortgage payable                                           :utang hipotik

N

Net asset                                                             :Aktiva/harta tetap

Net earning                                                        :Pendapatan bersih

Net income                                                        :keuntungan bersih

Net loss                                                                                :Kerugian bersih

Net profit                                                            :Laba bersih

Net purchase                                                     :Pembelian bersih

Net sales                                                             :Penjualan rugi

Nominal value                                                   :Nilai nominal

Normal Balance                                                                :Saldo nominal

O

Office equitment                                             :Peralatan kantor

Office supplies                                                  :perlengkapan kantor

Office  supplies expence                                              :Biaya perlengkapan kantor

Operating expense                                         :Biaya usaha

Opinion                                                                :Pendapatan

Owners equity                                                  :Modal pemilik

P

Payable                                                                                :Utang

Payment                                                              :Pembayaran

Prepaid advertising                                         :Iklan dibayar dimuka

Prepaid expense                                              :Biaya dibayar dimuka

Prepaid insurance                                            :Asuransi dibayar dimuka

Prepayment                                                       :Pembayaran dimuka

Profit                                                                     :Laba

Prefessional  fees                                            :Biaya operasional

Purchase                                                             :Pembelian

Purchase discount                                           :Potongan pembelian

Purchase invoice                                              :Faktur pembelian

Purchase journal                                              :Buku harian pembelian

Q

Qualified opinion                                             :Pendapatan wajar tanpa syarat

R

Receivable                                                          :Puitang

Receivable write off                                       :penghapusan piutang

Rent earned                                                       :Pendapatan sewa

Repair and maintenance expense            :Biaya perbaikan & pemeliharaan

Residual value                                                   :Nilai sisa

Retained earning                                             :Laba yang ditahan

Retained earning statement                       :Lap. Laba yang ditahn

Reversing entries                                             :Ayat jurnal pembalik

S

Salary expense                                                 :Beban gaji

Sale on account                                                                :Penjualan kredit

Sales                                                                      :Penjualan

Sales discount                                                   :Potongan penjualan

Sales invoice                                                      :Faktur penjualan

Sales journal                                                      :Jurnal penjualan

Sales return                                                        :pengembalian penjualan

Service firm                                                        :Perusahaan jasa

Special journal                                                   :Jurnal khusus

Statement of owners capital                       :Lap. Perubahan modal

Statement of retained earning                  :Lap.laba yang ditahan

Store salaries expense                                  :Beban gaji took

Straight line method                                       :Metode garis lurus

Supplies                                                               :Perlengkapan

Supplies expense                                            :Beban perlengkapan

T

T account                                                             :Perkiraan buku besar T

Tangible asset                                                   :Harta berwujud

Tangible fixed asset                                        :Aktiva tetap berwujud

Tax invoice                                                          :Faktur pajak

Taxes payable                                                   :Utang pajak

Trade discount                                                  :Pot. Perdagangan

Trial balance                                                       :Neraca saldo

U

Uncollectible account                                     :Beban penghapusan

Uncollectible account receivable               :Beban penghapusan piutang

Unearned income                                           :Sewa diterima dimuka

Unearned revenue                                         :Pendapatan diterima dimuka

V

Valuation account                                            :Perkiraan penilaian

Value                                                                    :Nilai

Value added tax                                               :Pajak pertambahan nilai

Value in use                                                       :Nilai pengurangan

Variable cost                                                      :Biaya variable

Verability                                                             :Daya uji

W

Weighted average                                           :Rata-rata terimbang

Working capital                                                 :Modal kerja

Working paper                                                  :Kertas kerja

Working sheet                                                  :Neraca lajur

Y

Yield variance                                                    :Penyimpangan hasil

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Terimah kasih banyak atas perhatiannya:D…….