The Terms of Accounting (Istilah - Istilah Akuntansi)

Assets : Aktiva / Harta
Current assets : Aktiva Lancar
Cash : Kas
Cash on hand : Kas ditangan
Cash on bank : Kas di Bank
Petty Cash : Kas kecil
Marketable securities : Efek - efek / Surat berharga
Notes receivable : Wesel tagih
Discount on notes receivable : Potongan wesel tagih
Acccount receeivable : Piutang usaha / Piutang Dagang
Allowance for bad debts : Cadangan penghapusan  piutang / cadangan kerugian piutang
Merchandise of inventory : Persediaan barang dagang
Material of inventory : Persediaan bahan
Work in process of inventory : Persediaan dalam proses
Finished goods of inventory : Persediaan barang jadi
Prepaid Advertising : Iklan dibayar dimuka
Prepaid salaries : Gaji dibayar dimuka
Prepaid insurance : Asuransi dibayar dimuka
Prepaid commission : Komisi dibayar dimuka
Prepaid rent : sewa dibaya dimuka
Prepaid interest : Bunga dibayar dimuka
Accrued interest receivable : Bunga yang masih harus diterima
Accrued rent receivable : Sewa yang masih harus diterima
Accrued commission receivable : Komisi yang masih harus diterima
Supplies : Perlengkapan
Office supplies : Perlengkapan kantor
Store supplies : Perlengkapan toko
Factory supplies : Perlengkapan pabrik

Investment Assets : Aktiva Investasi / Aktiva Penanaman
Investment in stock :  Investasi dalam saham
Investment in bonds : Investasi dalam obligasi
Investment in land : Investasi dalam tanah
Investment in machinery : Investasi dalam mesin

Fixed Assets : Aktiva Tetap
Land : tanah
Building : Gedung / Bangunan
Accumulated depreciation of Building : Akumulasi penyusutan gedung
Machinery : Mesin
Accumulated depreciation of Machinery : Akumulasi penyusutan mesin
Delivery Equipment : Alat angkut
Accumulated depreciation of Delivery equipment : Akumulasi penyusutan alat angkut
Equipment : Peralatan
Accumulated depreciation of Equipment : Akumulasi penyusutan peralatan
Furniture : Perabotan
Accumulated depreciation of Furniture : Akumulasi penyusutan perabotan
Vehicle : Kendaraan\

Intangible Assets : Aktiva Tak Berwujud
Good will : Hak nama baik
Copy right : Hak pengarang
Trade mark : Hak merek

Other Assets : Aktiva Lain - Lain
Deferred charges : Tagihan jangka panjang

Liabilities : Pasiva / Utang / Kewajiban
Current Liabilities : Utang Lancar
Account payable : Utang usaha / utang dagang
Notes payable  : Wesel bayar
Unearned rent : Sewa diterima dimuka
Unearned interest : Bunga diterima ddimuka
Unearned commission : Komisi diterima dimuka
Unearned salaries : Gaji diterima dimuka
Unearned service : Jasa diterima dimuka
Accrued interest payable : Bunga yang amsih harus dibayar
Accrued rent payable : Sewa yang masih harus dibayar
Accrued commission  payable : Komisi  yang masih harus dibayar
Accrued salaries payable : Gaji yang masih harus dibayar

Long Term Liabilities : Utang Jangka Panjang
Mortgage payable : Pinjaman hipotek
Notes payable (due in 10 years) : Wesel bayar yang lebih dari 10 tahun

Capital : Modal
Capital stock : Modal saham
Common stock : Modal saham
Preferment stock : Saham peferent
Preferment cumulative stock : Saham preferent kumulatif
Retained earning : Laba yang ditahan
Drawing : Prive

Income Statement : Laporan Laba / Rugi
Sales : Penjualan
Gross sales  Penjualan kotor
Net sales : Penjualan besih
Sales returns and allowance : Retur penjualan
Sales discount : Potongan  penjualan
Purchases  Pembelian
Purchases returns and allowance : Reetur pembelian
Purchases discount : Potongan pembelian
Net Purchases : Pembelian bersih
Cost of goods available for sale : Barang tersedia untuk dijual
Cost of goods sold : Harga Pokok Penjualan

Expense : Beban
Selling Expense : Beban Penjualan
Store salaries expense : Beban gaji bagian toko
Advertising expense : Beban iklan
Store light expense : Beban penerangan toko
Store water expense : Beban air toko
Store supplies expense : Beban perlengakapan toko
Depreciation of store buildings : Beban penyusutan gedung
Depreciation of store delivery equipment : Beban penyusutan alat angkut toko
Depreciation of store equipment : Beban penyusutan peralatan toko
Depreciation of store furniture : Beban penyusutan perabotan toko
Miscellaneous selling expense : Beban rupa - rupa penjualan

General & Administrative Expens : Beban Umum dan Administrasi
Office salaries expense : Beban gaji bagian kantor
Office light expense : Beban penerangan bagian kantor
Office water expense : Beban air kantor
Office supplies expense : Beban perlengkapan kantor
Depreciation of office buildings : Beban penyusutan gedung kantor
Depreciation of office delivery equipment : Beban penyusutan alat angkut kantor
Depreciation of office furniture : Beban penyusutan perabotan kantor
Miscellaneous general & Administrative expense : Beban rupa - rupa umum dan administrasi

Other Expense : Beban Lain - Lain
Rent expense : Beban sewa
Bad debts : Beban penghapusan piutang / Beban kerugian piutang
Interest Expense : Beban bunga
Loss on sales of assets : Rugi atas penjualan aktiva
Loss on trade of assets : Rugi atas pertukaran aktiva
Loss on sales marketable securities : Rugi atas penjualan surat berharga / efek

Income : Pendapatan
Other Income : Pendapatan Lain - Lain
Rent income : Pendapatan sewa
Interest income : Pendapatan bunga
Service revenue : Pendapatan jasa
Bad debts recovered : Penerimaan piutang tak tertagih
Gain on sales of assets : Laba atas penualan aktiva
Gain on sales of marketable securities : Laba atas penjualan surat berharga / efek
Gain ontrade oof assets : Laba atas pertukaran aktiva

Costs of Goods Manufacturing : Harga Pokok Produksi
Wages expense : Beban gaji / upah
Payroll : Gaji dan upah
Direct salaries : Upah langsung
Indirect salaries : Upah tidak langsung
Applied factory overhead : Overhead pabrik yang dibebankan
Factory overhead control : beban overhead pabrik
Factory salaries expense : Beban gaji bagian pabrik
Factory light expense : Beban penerangan pabrik
Factory water expense : Beban air pabrik
Factory telephonic expense : Beban Telepon pabrik
Depreciation of machinery : Beban penyusutan mesin
Depreciation factory of buildings : Beban penyusutan gedung pabrik
Depreciation factory of equipment : Beban penyusutan  peralatan pabrik
Depreciation factory of furniture : Beban penyusutan perabotan pabrik
Planning : Perencanaan
Assignment of despicability : Pembebanan tanggung jawab
Responsibility Accounting : Akuntansi pertanggung jawaban
Concept of accountability : Konsep pertanggung jawaban
Budged : Anggaran
Management by exception principle : Prinsip manajemen dengan pengecualian
Cost department : Departemen biaya / Bagian biaya
Accountability : Pertanggung jawaban
Delegation : Pelimpahan
Chief payroll clerk : Kepala juru gaji
General accounting : Akuntansi umum
General bookkeeper : Pembukuan umum
Tax epens : Beban pajak
Value added tax : Pajak pertambahan nilai
Tax paid / Vat in : Pajak masukan
Tax collected / Vat out : Pajak Keluaran
Fright in : Beban angkut pembelian
Fright out : Beban angkut penjualan
Closing entries : Jurnal penutup
Trial balance after closing : Neraca saldo setelah penutupan
Reversing entries : Jurnal pembalik
Subsiddiary ledger of account receiveble : Buku besar pembantu piutang
Subsiddiary ledger of account payable : Buku besar pembantu utang
Balance of account receiveble : Daftar saldo piutang
Balance of account payable : Daftar saldo utang
Miscellaneous expense : Beban serba - serbi
Other expense : Beban lain - lain
Worksheet : Neraca lajur
Trial balance : Neraca saldo
Adjustment : Jurnal penyesuaian
Adjustment entries  Jurnal penyesuaian
Profit & Loss : Laba & Rugi
Balance Sheet : Neraca
Ledger : Buku besar
Subssidiary ledger : Buku besar pembantu
General journal : Jurnal umum
Special journal : Jurnal khusus
Transaction : Transaksi
Merchandise inventory available for sale : Persediaan barang dagang untuk diual
Begining merchandise inventory : Persediaan barang dagang awal
Ending merchandise inventory : Persediaan barang dagang akhir
Returned earning : Laporan laba ditahan

source : @elisahrani
typed by : @hammadAnto