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ISTILAH AKUNTANSI

ISTILAH AKUNTANSI

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Published by Deza Pradana

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Published by: Deza Pradana on Mar 29, 2013
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03/29/2014

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ISTILAH-ISTILAH DALAM AKUNTANSI
A
1.
 
ACCOUNT = Perkiraan2.
 
ACCOUNT RECEIVABLE = Piutang Dagang3.
 
ACCOUNT FORM = Bentuk Perkiraan4.
 
ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar 5.
 
ACCOUNT PAYABLE = Hutang Lancar 6.
 
ACCOUNT PAYABLE LEDGER= Buku besar hutang7.
 
ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha8.
 
Account Payable Subsidiary Ledger = Buku tambahan piutang9.
 
ACCOUNTANT = Akuntan10.
 
ACCOUNTANT FEE EXPENSE = Biaya akuntan11.
 
ACCOUNTANT PUBLIC = Akuntan publik 12.
 
ACCOUNTING = Akuntasi13.
 
ACCOUNTING ASSUMPTION = Asumsi akuntansi14.
 
ACCOUNTING CYCLE = Sirklus akuntansi15.
 
ACCOUNTING DATA = Data akuntansi16.
 
ACCOUNTING DEPARTMENT = Departemen akuntansi17.
 
ACCOUNTING EQUATION = Persaman akuntansi18.
 
ACCOUNTING INCOME = Laba akuntansi19.
 
ACCOUNTING INFORMATION = Informasi akuntansi20.
 
ACCOUNTING INSTRUCTION = Intruksi akuntansi21.
 
ACCOUNTING MANAGEMENT = Manajement akuntansi22.
 
ACCOUNTING METHOD = Metode akuntansi23.
 
ACCOUNTING PERIOD = Periode akuntansi24.
 
ACCOUNTING PRINCIPLE = Akuntansi dasar 25.
 
ACCOUNTING PROCEDURE = Prosedur akuntansi26.
 
ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban27.
 
ACCOUNTING SYSTEM = Sistem akuntansi28.
 
ACCOUNTS INTER COMPANY = Rekening antar perusahan
 
29.
 
ACCRUED EXPENSE = Biaya yang akan di bayar 30.
 
ACCRUED EXPENSE PAYABLE = Beban terhutang31.
 
ACCRUED PAYROLL PAYABLE = Utang gajiACCRUED INTERSPAYABLE = Bunga terhutang32.
 
ACCRUED REVENUE = Pendapatan yang akan diterima33.
 
ACCRUED TAX PAYABLE = Hutang pajak 34.
 
ACCRUED WAGES PAYABLE = Upah terhutang35.
 
ACCUMULATED DEPLETION = Akumulasi deplesi36.
 
ACCUMULATED DEPRECIATION = Akumulasi penyusutan37.
 
ACTUAL AMOUNT = Jumlah sesungguhnya38.
 
ACTUAL COST = Biaya sesungguhnya39.
 
ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya40.
 
ACTUAL LIABILITY = Hutang nyata41.
 
ACTUAL PRICE = Harga sesungguhnya42.
 
ACTUAL QUANTITY = Kwalitas sesungguhnya43.
 
ADJUSTED BALANCE = Saldo setelah penyesuaian44.
 
ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian45.
 
ADJUSTING ENTRIES = Ayat jurnal penyesuaian46.
 
ADDITIONAL COST = Biaya tambahan47.
 
ADVANCE FROM CUSTOMER = Uang muka langganan48.
 
ADVANCE ACCOUNTING = Akuntansi lanjutan49.
 
ADVERTISING EXPENSE = Biaya iklan50.
 
ADVERSE OPINION = Pendapatan tidak wajar 51.
 
Allowance for inventory decline to market = Cadangan penurunan nilai persediaan52.
 
ALLOWANCE METHOD = Metode cadangan53.
 
ALLOWANCE ACCOUNT = Perkiraan cadangan54.
 
ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih55.
 
ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitangragu-ragu
 
56.
 
ALLOWANCE FOR OVERVALUATION OF BRANCHMERCHANDISE = Cadangan kenaikan harga barang cabang57.
 
AMORTIZATION = Penyusutan atas harta tak berwujud58.
 
APPLIED FACTORY OVERHEAD COST = Biaya overhead yangdibebankan59.
 
ANNUAL REPORT = Laporan tahunan60.
 
ASSET = Harta61.
 
ASSET APPROACH = Pendekatan aktifa62.
 
ASSET ACCOUNT = Perkiranan harta63.
 
AUDIT FEE = Pendapatan audit64.
 
ASSUME = Asumsi65.
 
AUDIT EXPENSE = Biaya audit66.
 
AUDIT PROGRAMME = Program pemeriksaan67.
 
AUDIT PROCESS = Proses pemeriksaan68.
 
AUDIT PLANNING = Rencana pereiksaan69.
 
AUDITOR = Pemerikasa keuangan70.
 
AUDITING = Pemeriksaan keuangan71.
 
AVERAGE METHOD = Metode rata-rata
B
1.
 
BALANCE SHEET = Neraca2.
 
BALANCE PER BANK = Saldo menurut bank 3.
 
BALANCE PER BOOK = Saldo menurut buku4.
 
BALANCE SHEET ACCOUNT = Perkiraan neraca5.
 
BALANCE AMOUNT = keseimbangan jumlah6.
 
BANK PAYABLE = Hutang bank 7.
 
BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi8.
 
BANK RECONCILIATION = Reconsiliasi bank 9.
 
BANK SERVICE CHARGE = Bedan administrasi bank 10.
 
BANK STATEMENT = Rekening koran11.
 
BIN CARD = Kartu gudang

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