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ISTILAH AKUNTANSI

ISTILAH AKUNTANSI

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Published by Suci Puspita Sari

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Published by: Suci Puspita Sari on Jul 18, 2012
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07/18/2012

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A. Acrual Basic dan Cash BasicMenurut UU No 16 th 2000, Pembukuan diselenggarakan dg prinsip taat azas dandengan konsep dasar Akuntansi.Acrual Basic =Suatu konsep yg menyatakan bahwa penghasilan dilaporkan pada saat diterimaDan biaya dilaporkan saat biaya terjadi , ini kebanyakan dipakai di Indonesia.Cash Basic =konsep akuntansi yang mengakui pendapatan dan pengeluaran
ketika kasDiterima atau dikeluarkan.
AICPA =Amirican Insitute of Certified Public AccountansSeni dari pencatatan, penggol,dan peringkasan dg suatu cara tertentu dan dalam Nilai uang thdp kejadian atau transaksi2 yg paling sedikit/ sebagian bersifat keUangan dan penafsiran thdp hasil2nya.AAA. = American Accounting AssociationProses pengidentifikasian, pengukuran dan penyampaian informasi ekonomi ygMemungkinkan utk dilakukanya penilaian dan keputusan yg tepat bagi para pema-Kai informasi tsb.
DAFTAR ISTILAH
Akun= accountantAkuntansi= accountingAkuntansi biaya= cost accountingAkuntansi kemasyarakatan= social accountingAkuntansi keuangan= Financial accountingAkuntansi Manajemen= Management accountingAkuntansi perpajakan= Tax accountingAkuntansi Pemeriksaan= Auditing
 
Akuntansi Pemerintahan= govermental accountingAkuntansi Umum= General accountingAkuntansi praktek= accountancyInformasi akuntansi= Acounting InformationInformasi keuangan= Financial informationLaporan Keuangan= Financial informationManajemen= ManagementManajer= Manage Neraca= Balance SheetPabrik = ManufacturingPemakai informasi akuntansi= user of accounting informationPembukuan = bookkeepingPembukuan berpasangan= double entry book keepingPengajaran akuntansi= accounting instructionPenafsiran = InterpretingPencatatan= RecordingPengelompokan= classifyingPengikhtisaran= SummarizingPengukuran= MeasuringSistem akuntansi= accounting systemBeban= expenseBiaya= CostDebitur= DevitooKekayaan= PropertyKewajiban= LiabilitiesHarta= assetsKonsep kesatuan usaha= Business Entity ConceptKoperasi= CooperationKerdit= Credit
 
Kreditur= CreditoLaba= Profit, EarnModal= CapitalPengambilan utk keperluan prive(pribadi)= Withdrawal for personel usePeralatan Kantor= office EquimentPrive= DrawingPerusahaan= business, EnterprisePerusahaan Perorangan= Proprietorship=OwnershipPerusahaan Dagang= Commercial enterprisePerusahaan Jasa= Service EnterprisePersekutuan Firma= Firm, Company, EnterprisePersekutuan Komanditer= Limited PartnershipPerseroan terbatas= Limited and CompanyTransaksi= TransactionTransaksi keuangan= Financial transactionUtang= Debts, PayableAkun/Perkiraan/Rekening= AccountHarta Lancar= Current AssetsHarta Tetap= Fixed AssetsHarta tak Berwujud= Intangible Fixed AssetsHipotek= Mortgage payableKekayaan Pemilik= Owners EquityModal Saham= Capital StocObligasi= BondPiutang Dagang= Account Receivable

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