Golongan Harta (Assets)

1. Harta Lancar (Current Assets)

a. Kas = Cash
b. Piutang = Account Receivable (A/R)
c. Perlengkapan = Supplies
d. dibayar dimuka = Prepaid ...
Asuransi dibayar dimuka = Prepaid Insurance
Iklan dibayar dimuka = Prepaid Advertaising
Sewa dibayar dimuka = Prepaid Rent
Gaji dibayar dimuka = Prepaid Salaries
2. Harta Tetap (Fixed Assets)
a. Gedung = Building
b. Akumulasi Penyusutan Gedung = Accumulated Depreciation of Building
c. Tanah = Land
d. Peralatan = Equipment
e. Akumulasi Penyusutan Peralatan = Accumulated Depreciation of Equipment
f. Kendaraan = Vehicle
g. Akumulasi Penyusutan Kendaraan = Accumulated Depreciation of Vehicle

Golongan Utang(Liabilities)
1. Utang Jangka Pendek (Short Term Liabilities)
a. Utang Usaha = Account Payable (A/P)
b. Utang Gaji = Salaries Payable
c. Utang Listrik, Air, Telepon = Utilities Payable
d. Pendapatan Diterma Dimuka = Unearned Fees
e. Utang Sewa = Rent Payable
f. Sewa Diterima Dimuka = Unearned Rent
g. Utang Bunga = Interest Payableh.
2. Utang Jangka Panjang (Long Term Liabilities)
a. Utang Bank = Loans
b. Utang Obligasi = Bond Payable

Golongan Modal(Capital)
a. Modal = Capital/Equity
b. Prive = Drawing/Withdrawl
Golongan Pendapatan (Revenue)
a. Pendapatan Jasa = Fees Earned
b. Pendapatan Sewa = Rent Income
Golongan Beban (Expenses)
a. Beban Akumulasi Penyusutan Peralatan = Accumulated Depreciation Expense
of Equipment
b. Beban Akumulasi Penyusutan Gedung = Accumulated Depreciation Expense of Building
c. Beban Gaji = Salaries Expense
d. Beban Asuransi = Insurance Expense
Istilah-Istilah Lain
a. Jurnal Umum = General Journal
b. Buku Besar = Ledger
c. Neraca Sisa = Trial Balance
d. Jurnal Penyesaian = Adjustment Journal Entries
e. Kertas Kerja = Worksheet
f. Laporan Keuangan = Financial Statement
g. Laporan Laba/Rugi = Income Statement
h. Laporan Perubahan Modal = Statement of Owner Equity
i. Neraca = Balance Sheet
j. Jurnal Penutup = Closing Entries
k. Jurnal Pembalik = Revershing Entries