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  • Istilah Istilah Akuntansi Perusahaan Jasa

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    This document defines key accounting terms used in balance sheets and income statements. It lists assets, liabilities, and equity as the three main elements of a balance sheet. Assets are categorized as current assets, long-term investments, and fixed assets including tangible assets like land, buildings, and equipment, as well as intangible assets. Liabilities include current liabilities and long-term liabilities. The income statement elements include revenue, categorized as operating and non-operating, as well as operational and non-operational expenses.

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    BAHAN AJAR

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    This document defines key accounting terms used in balance sheets and income statements. It lists assets, liabilities, and equity as the three main elements of a balance sheet. Assets are categorized as current assets, long-term investments, and fixed assets including tangible assets like land, buildings, and equipment, as well as intangible assets. Liabilities include current liabilities and long-term liabilities. The income statement elements include revenue, categorized as operating and non-operating, as well as operational and non-operational expenses.

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    © All Rights Reserved
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    746 views3 pages

    Istilah Istilah Akuntansi Perusahaan Jasa

    Uploaded by

    KusmanDima
    This document defines key accounting terms used in balance sheets and income statements. It lists assets, liabilities, and equity as the three main elements of a balance sheet. Assets are categorized as current assets, long-term investments, and fixed assets including tangible assets like land, buildings, and equipment, as well as intangible assets. Liabilities include current liabilities and long-term liabilities. The income statement elements include revenue, categorized as operating and non-operating, as well as operational and non-operational expenses.

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    © All Rights Reserved
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    of 3

    ISTILAH ISTILAH AKUNTANSI

    THE ELEMENT OF BALANCE / UNSUR NERACA


    I. ASSETS /HARTA
    1. CURRENT ASSETS / HARTA LANCAR
    1.1.1 KAS / CASH
    1.1.2 MARKETABLE CECURITY / SURAT-SURAT BERHARGA
    1.1.3 ACCOUNT RECEIVABLE / PIUTANG USAHA
    1.1.4 NOTE RECEIVABLE / WESEL TAGIH
    1.1.5 MERCHANDISE INVENTORY / PERSEDIAAN BARANG
    1.1.6 SUPPLIES / PERLENGKAPAN
    1.1.7 PREPAID EXPENSE / BEBAN DIBAYAR DIMUKA
    1.1.8 DEFFERED REVENUE / PENDAPATAN YANG MASIH HARUS DITERIMA

    2. LONG TERM INVESTMENT


    2.1.1 BOND / OBLIGASI
    2.1.2 SHARES / SAHAM
    2. FIXED ASSETS / HARTA TETAP
    1. TANGIBLE ASSETS / HARTA BERWUJUD
    2.2.1. TANAH / LAND
    2.2.2 BUILDING / BANGUNAN
    2.2.3 ACCUMULATED DEPRETIATION BUILDING / AKUMULASI PENYUSUTAN GEDUNG
    2.2.4 EQUIPMENT / PERALATAN
    2.2.5 ACCUMULATED DEPRETIATION EQUIPMENT /IAKUMULASI PENYUSUTAN
    PERALATA

    2.INTANGIBLE ASSETS / HARTA TAK BERWUJUD


    2.3.1 GOOD WILL / GOOD WILL
    2.3.2 PATEN RIGHT / HAK PATEN
    2.3.3 TRADE MARK / MEREK DAGANG
    2.3.4 COPY RIGHT / HAK CIPTA
    2.3.5 FRANCISE / WARALABA
    3. LIABILITY / KEWAJIBAN
    3.1 SHORT TERM LIABILITIES
    3.1.1 ACCOUNT PAYABLE / UTANG DAGANG
    3.1.2 NOTE PAYABLE / UTANG WESEL
    3.1.3 ACCUED EXPENSE / BEBAN YANG MASIH HARUS DIBAYAR
    3.1.4 UNEARNED REVENUE / PENDAPATAN DITERIMA DIMUKA

    3.2. LONG TERM LIABILITIES / KEWAJIBAN JANGKA PANJANG


    3.2.1 MORTAGE PAYABLE / UTANG HIPOTIK
    3.2.2 BOND PAYABLE / UTANG OBLIGASI

    3.3 CAPITL / EQUITY / MODAL


    3.4 PRIVE / WITHDRAWE / PRIVE
    3.5 ADDITIONAL CAPITAL / PENAMBAHAN MODAL
    3.6 BEEGINING CAPITAL / MODAL AWAL
    3.7 ENDING CAPITAL / MODAL AKHIR

    THE ELEMENT OF INCOME STATEMENTAT


    41. REVENUE / PENDAPATAN
    410 OPERATING REVENUE / PENDAPATAN OPRASIONAL
    411 OPERATING INCOME / PENDAPATAN USAHA
    412 RENT REVENUE / PENDAPATAN SEWA
    413 INTERES REVENUE / PENDAPATAN BUNGA
    414
    420 NON OPERATIONAL REVENUE / PENDAPATAN LUAR USAHA
    511 OPERATIONAL EXPENSE / BEBAN OPRASIONAL
    512 MARKETING EXPENSE / BEBAN PEMASARAN
    513 ADVERTISING EXPENSE / BEBAN IKLAN
    514 SALES SALARIES EXPENSE / BEBAN GAJI BAGIAN PEMASARAN
    515 FREIGHT IN EXPENSE / BEBAN ANGKUT PENJUALAN
    516 ADMINISTRATION EXPENSE / BEBAN ADMINISTRASI
    517 OFFICE SUPPLIES EXPENSE / BEBAN PERLENGKAPAN KANTOR
    518 THE ACCRUED EXPENSE / BEBAN YANG MASIH HARUS DIBAYAR
    518 ADMINISTRATIVE SALARIES EXPENSE / BEBAN GAJI BAGIAN ADMINISTRASI
    519 INTEREST EXPENSE / BEBAN BUNGA
    520 OTHER EXPENSE / BEBAN LAIN-LAIN
    521 SALARY / WAGE EXPENSE / BEBAN GAJI DAN UPAH
    522 DEPRECIATION VERHICLE EXPENSE / BEBAN PENYUSUTAN KENDEARAAN
    523 ELECTRICITY EXPENSE / BEBAN LISTRIK
    524 SUNDRY EXPENSE / BEBAN SERBA SERBI

    512 NON OPERATINAL EXPENSE

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