daftar akun dalam akuntansi

DAFTAR NAMA AKUN-AKUN DALAM AKUNTANSI

NAMA                                    : AYU SAPUTRI

KELAS                                   : 1EA15

FAKULTAS / JURUSAN     : EKONOMI / MANAJEMEN

MATA KULIAH                   : BAHASA INGGRIS (SOFT SKILL)

A 

Aktiva                                                  = asset
Aktiva lancar                                       = current assets
Aktiva tetap                                        = fixed assets
Aktiva tetap berwujud                                    = tangible fixed assets
Aktiva tetap tidak berwujud               = intangible fixed assets
Akumulasi                                           = accumulation
Akumulasi penyusutan                        = accumulated depreciation
Akumulasi penyusutan bangunan        = accumulated depreciation of building
Akumulasi penyusutan kendaraan      = accumulated depreciation of vehicle
Akumulasi penyusutan mesin             = accumulated depreciation of machinary
Akumulasi penyusutan peralatan        = accumulated depreciation of equipmen

Akun                                                   = account
Akuntansi                                            = accounting
Akuntansi anggaran                            = budgeting
Akuntansi biaya                                  = cost accounting
Akuntansi kemasyarakatan                 = social accounting
Akuntansi keuangan                           = financial accounting
Akuntansi manajemen                          = management accounting
Akuntansi pemerikasaan                      = auditing
Akuntansi pemerintahan                     = government accounting
Akuntansi perpajakan                          = tax accounting
Arus kas                                               = cash flow
Asuransi bayar dimuka                       = prepaid insurance

B
Bangunan                                            = building
Barang dagangan                                = merchandise
Barang siap jual                                    = goods available for sale
Beban                                                  = expense
Beban administrasi dan umum             = administrative and general expense
Beban asuransi                                     = insurance expense
Beban bunga                                        = interest expense
Beban dibayar dimuka                         = prepaid expense
Beban gaji                                           = salaries expense
Beban iklan                                         = advertise expense
Beban komisi                                      = commission expense
Beban luar usaha                                  = non operating expense
Beban pajak                                        = tax expense
Beban penjualan                                   = selling expense
Beban penyusutan                                = depreciation expense
Beban penyusutan kendaraan              = depreciation expense of vehicle
Beban penyusutan peralatan                = depreciation expense of equipment
Beban perlengkapan                            = supplies expense
Beban sewa                                         = rent expense
Beban usaha                                         = operating expense
Beban yang masih harus dibayar         = accrued expensed
Biaya angkut pembelian                       = freight in/transportation in/carriage inward
Biaya angkut penjualan                       = freight out/transportation out/carriage outward
Bukti pembelian                                  = purchase invoice
Bukti penjualan                                   = sales invoice
Bukti-bukti dokumen                          = source of document
Buku besar                                          = ledger
Buku besar pembantu piutang                         = account receivable subsidiary ledger
Buku besar pembantu utang               = account payable subsidiary ledger
Buku besar tambahan/pembantu         = subsidiary ledger
Buku besar umum                               = general ledger
Buku persediaan                                 = stock ledger sheets

D
Debitur                                                 = debtor
Debet                                                  = debt

E
Efek/surat berharga                             = marketable securities

F
Faktur                                                   = invoice

H
Hak atas kekayaan                               = equities
Hak cipta                                             = copyright
Hak perolehan                                      = historical cost/at cost
Harga pokok penjualan                       = cost of goods sold

I
Iklan dibayar dimuka                          = prepaid advertising
Ikhtisar laba rugi                                 = income summary
Investasi tambahan                             = additional investment

J
Jatuh tempo                                         = maturity
Jurnal                                                   = Journal
Jurnal khusus                                       = special journal
Jurnal koreksi                                      = correction entries
Jurnal pembalik                                   = reversing entries
Jurnal penerimaan kas                         = cash receipt journal
Jurnal pengeluaran kas                        = cash disbursement/cash payment journal
Jurnal penjualan                                  = sales journal
Jurnal penutup                                     = closing entries
Jurnal penyesuaian                              = adjustment entries
Jurnal umum                                        = general entries

K
Kartu persediaan                                 = stock card
Kartu piutang                                      = debtors account
Kas di bank                                         = cash in bank
Kas di tangan                                      = cash on hand
Kekayaan                                            = property
Kekayaan bersih                                  = net worth
Kertas saham                                        = worksheet
Keuntungan saham                             = dividend
Kewajiban = liabilities
Kewajiban jangka panjang = long term liabilities
Kewajiban lancar/jangka pendek = current liabilities
Konsep kesatuan usaha = business unit entity concept
Kredit = credit

L
Laba bersih = net income
Laba ditahan = retained earnings
Laba kotor = gross profit
Laba operasional = operating income
Laba penjualan aktiva = gain on sale of assets
Laba usaha = operating income
Laporan = report form
Laporan akuntansi = accounting statement
Laporan keuangan = financial statement
Laporan laba rugi = income statement

M
Merek dagang = trademark
Mesin = machinary
Modal = capital
Modal akhir periode = ending capital
Modal awal periode = beginning capital
Modal pemilik = owner's equity
Modal pinjaman = debt capital
Modal saham = capital stock

N
Nama akun = account title
Nama baik = goodwill
Neraca = balance sheet
Neraca saldo = trial balance
Neraca saldo setelah pentupan = post closing trial balance
Neraca saldo setelah penyesuaian = adjusted trial balance
Nilai buku = book value
Nilai jatuh tempo = maturity value
Nilai masa kini = current value
Nilai residu = residual value
Nota debet/kredit = debt/credit memo

O
Obligasi utang = bond payable

P
Pabrik = manufacturing
Pajak penghasilan = income tax
Pembelian = purchases
Pembelian bersih = net purchase
Pembukuan = book keeping
Pembukuan berpasangan = double entry book keeping
Penafsiran = interpeting
Pencatatan = recording
Pendapatan = income/revenue
Pendapatan bunga = interest income/revenue/earned
Pendapatan jasa = fees income
Pendapatan jasa diterima dimuka = unearned service revenue
Pendapatan komisi = commission revenue
Pendapatan luar usaha = non operating revenue
Pendapatan sewa = rent income/revenue
Pendapatan sewa diterima dimuka = unearned rent
Pendapatan usaha = operating revenue
Pendekatan neraca = balance sheet approach
Pengelompokan = classifying
Pengeluaran = expenditure
Pengendalian persediaan = stock control
Pengikhtisaran = summarizing
Pengukuran = measuring
Penjualan = sales
Penjualan bersih = net sales
Penjualan kredit = sales on credit/credit sales
Penjualan tunai = cash sales
Penyusutan = depreciation
Peralatan = equipment
Periode akuntansi = accounting period
Periode fiskal = fiscal period
Perlengkapan = supplies
Persamaan dasar akuntansi = accounting equation
Persediaan akhir barang dagangan = ending inventory/stock
Persediaan awal barang dagangan = beginning inventory/stock
Perusahaan dagang = commercial enterprise/trading company
Perusahaan jasa = service enterprise
Perusahaan perorangan = proprietorship/ownership
Piutang bunga = interest receivable
Piutang usaha = account receivables
Pos-pos neraca = balance sheet items
Potongan dagang = trade discount
Potongan pembelian = purchase discount/discount received
Potongan penjualan = sales discount/discount allowed
Potongan tunai = cash discount
Prive = drawing/withdrawl

R
Retur pembelian = purchase return
Retur penjualan = sales return
Rugi bersih = net loss
Rugi operasional = operating loss
Rugi penjualan aktiva = loss on sale of assets

S
Saham = stock
Saldo akun = account balance
Saldo sisa = balance
Sewa dibayar dimuka = prepaid rent
Sistem akuntansi = accounting system
Sistem berkala/terus-menerus = perpetual system
Suku bunga = interest rast
Syarat pembayaran = credit term

T
Tanah = land
Tanda pemeriksaan = check mark
Tata buku berpasangan = double entry
Transaksi = transaction

U
Utang = debt
Utang bank = bank loan
Utang bunga = interest payable
Utang gaji = salaries payable
Utang hipotik = mortgage
Utang pajak = tax payable

W
Wesel bayar = notes payable
Wesel tagih = notes receivable


Sumber : http://adhit-slot.blogspot.com/2011/01/daftar-istilah-akuntansi.html