Pengantar Akutansi : Istilah-Istilah Dalam Akutansi

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Demi membantu dan mempermudah kalian para pejuang ilmu, mahasiswa atau kalangan awam untuk memahami "Akutansi" dengan lebih baik, berikut adalah list/daftar dari istilah-istilah umum yang sering dipergunakan dalam dunia akutansi sebagai berikut:
  1. Account = Akun
  2. Asset = Harta
  3. Current assets = Harta Lancar
  4. Cash = Kas
  5. Accounts Receivable = Piutang Usaha
  6. Notes receivable = Piutang Wesel
  7. Inventory = Persediaan
  8. Supplies = Perlengkapan
  9. Office Supplies = Perlengkapan Kantor
  10. Store Supplies = Perlengkapan Toko
  11. Prepaid = Pembayaran Dimuka
  12. Prepaid Insurance = Asuransi Dibayar Dimuka
  13. Prepaid Rent = Sewa Dibayar Dimuka
  14. Prepaid Asvertising = Advertensi Dibayar Dimuka
  15. Investments = Investasi
  16. Fixed Assets = Harta Tetap
  17. Buildings = Bangunan/Gedung
  18. Land = Tanah
  19. Equipment = Peralatan
  20. Accumulated Depreciation = Akumulasi Penyusutan
  21. Liabilities = Utang
  22. Current Liabilities = Utang Lancar
  23. Accounts Payable = Utang Usaha
  24. Notes Payable = Utang Wesel/Wesel bayar
  25. Unearned Revenue = Penghasilan Diterima Dimuka
  26. Interest Payable = Utang Bunga
  27. Rent Payable = Utang Sewa
  28. Salaries Payable = Utang Gaji
  29. Capital = Modal
  30. Alex Capital = Modal (Alex=Nama pemilik modal)
  31. Drowing = Pengambilan Pribadi
  32. Alex Drowing = Prive Alex (Prive yaitu penarikan modal dana/aset oleh owner maupun investor untuk kebutuhan pribadi)
  33. Revenue/Income = Pendapatan
  34. Service Revenue = Pendapatan Jasa
  35. Rent Revenue = Pendapatn Sewa
  36. Interest Revenue = Pendapatan Bunga
  37. Expense = Beban/biaya
  38. Advertising Expense = Beban Iklan
  39. Insurance Expense = Beban Asuransi
  40. Supplies Expense = Beban Perlengkapan
  41. Salaries Expense = Beban Gaji
  42. Depreciation Expense = Beban Penyusutan
  43. Rent Expense = Beban Sewa
  44. Balance Sheet = Neraca Saldo
  45. Income Statement = Laporan Laba Rugi
  46. Financial Statement = Laporan Keuangan
  47. Trial Balance = Neraca Percobaan/Saldo
  48. Work sheet = Kertas Kerja/Neraca Lajur
  49. Cash Flow Statement = Laporan Arus Kas
  50. Accounting Cycle = Siklus Akuntansi
Selamat Belajar !!!

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