Account Payable
Account Receivable
Accrued Expense Hutang Biaya
Acumulated depreciation of building
Acumulated depreciation of equipment
Acumulated depreciation of land
Acumulated depreciation of machine
Acumulated depreciation of motor vehicle
Acumulated depreciation of office
equipment
Acumulated depreciation of store
equipment
Administrative Expense
Advertising Expense
Allowance For Doubtful Debt
Assets
Bad Debt Expense
Bank Payable / Loan From Bank
Bank Service Charge
Bond Payable
Building
Cash In Bank
Common Stock
Commosion Income
Consignment Income
Cost Of Goods Sold
Current Assets
Depreciation Expense
Depreciation Expense Of Building
Depreciation Expense Of Equipment
Depreciation Expense Of Furniture And
Fixture
Depreciation Expense Of Machine
Depreciation Expense Of Motor Vehicle
Depreciation Expense Of Office Equipment
Depreciation Expense Of Store Equipment
Devidend
Equipment
Equity
Expense
Fare Income
Fees Earned
Fixed Assets
Franchise
Freight In Ongkos
Freight Out Ongkos
Furniture And Fixture
Goodwill
Income From Joint Venture
Income Summary
Income Tax Expense
Insurance Expense
Intangible Fixed Assets
Interest Expense
Interest Income
Interest Payable Hutang Bunga
Interest Receivable
Investment In Bond
Investment In Common Stock
Land
Leasing
Liabilities
Long Term Investment
Machine
Marketable Securities
Merchandise Inventory
Miscellanious Expense
Mortgage Payable
Motor Vehicle
Motor Vehicle Expense
Notes Payable
Hutang Dagang
Piutang Dagang
Hutang Biaya
Akumulasi Penyusutan Gedung
Akumulasi Penyusutan Peralatan
Akumulasi Penyusutan Tanah
Akumulasi Penyusutan Mesin
Akumulasi Penyusutan Kendaraan
Akumulasi Penyusutan Peralatan Kantor
Akumulasi Penyusutan Peralatan Toko
Biaya Administrasi
Biaya Iklan
Penyisihan Kerugian Piutang
Harta
Biaya Kerugian Piutang
Hutang Bank
Biaya Administrasi Bank
Hutang Obligasi
Gedung
Kas di Bank
Saham
Pendapatan Dari Komisi
Pendapatan Dari Konsinyasi
Harga Pokok Penjualan
Harta Lancar
Biaya Penyusutan Harta
Biaya Penyusutan Gedung
Biaya penyusutan Peralatan
Biaya Penyusutan Perabot/Inventaris
Biaya Penyusutan Mesin
Biaya Penyusutan Kendaraan
Biaya Penyusutan Peralatan Kantor
Biaya Penyusutan Peralatan Toko
Pengambilan Saham
Peralatan
Modal
Biaya
Pendapatan Dari Angkutan
Honor
Harta Tetap
Hak Istimewa
Angkut Pembelian
Angkut Penjualan
Perabot & Inventaris
Nama Baik
Pendapatan Dari Usaha Petungan
Ikhtisar Laba Rugi
Biaya Pajak Penghasilan
Biaya Asuransi
Harta Tidak Berwujud
Biaya Bunga
Pendapatan Bunga
Hutang Bunga
Piutang Bunga
Investasi Dalam Obligasi
Investasi Dalam Saham
Tanah
Hak Sewa
Kewajiban
Investasi Jangka Panjang
Mesin
Surat-Surat Berharga
Persediaan Barang Dagangan
Biaya Rupa-Rupa
Hutang Hipotek
Kendaraan
Biaya Kendaraan
Hutang Wesel
 Notes Receivable Piutang Wesel
Office Equipment Peralatan Kantor
Office Salaries Expense Biaya Gaji Kantor
Office Supplies Perlengkapan Kantor
Office Supplies Expense Biaya Perlengkapan Kantor
Other Income Pendapatan Lain-Lain
Other Operating Expense Biaya Operasi Lainnya
Paid Up Capital Setoran Modal
Petty Cash Kas Kecil
Preferred Stock Saham Preferen / Istimewa
Prepaid Advertising Iklan Dibayar Dimuka
Prepaid Expense Biaya Dibayar Dimuka
Prepaid Insurance Ansuransi Dibayar Dimuka
Prepaid Rent Sewa Dibayar Dimuka
Prive Pengambilan Pribadi
Purchase Pembelian
Purchase Discount Potongan Pembelian
Purchase Return Pengembalian Pembelian
Recovery Income Pendapatan Diterima Kembali
Rent Expense Biaya Sewa
Rent Income Pendapatan Sewa
Retained Laba Ditahan
Revenue Pendapatan
Salaries Payable Hutang Gaji
Sales Discount Potongan Penjualan
Sales Penjualan Penjualan
Sales Return Pengembalian Penjualan
Salesmen Salaries Expense Biaya Gaji Bagian Penjualan
Store Equipment Peralatan Toko
Store Salaries Expense Biaya Gaji Toko
Store Supplies Perlengkapan Toko
Store Supplies Expense Biaya Perlengkapan Toko
Supplies Perlengkapan
Supplies Expense Biaya Perlengkapan Toko
Tax Payable Hutang Pajak
Telephone & Electeicity Expense Biaya Telepon dan Listrik
Temporary Investment Investasi Jangka Pendek
Unearned Rent Sewa Diterima Dimuka
Unearned Revenue Pendapatan Diterima Dimuka
Utilities Expense Biaya Prasarana
Vat In PPN Masukan
Vat Out PPN Keluaran
Wages & Salaries Expense Biaya Upah dan gaji
Akrual Accruals
Aktiva Tetap Fixed Assets
Akumulasi Penyusutan Accumulated Depreciation
Akun Aset Asset Accounts
Akun Beban Expense Accounts
Akun Ekuitas Equity Accounts
Akun Kewajiban Liability Accounts
Akun Kontra Contra Accounts
Akun Modal Pemilik (Owner’s Equity
Owner's Equity Account
Account)
Akun Nominal/ Akun Laba-Rugi (Nominal
Accounts) Nominal Accounts)'Rugi Nominal ccounts

Akun Penarikan Modal Pemilik / Prive Owner'Prive Owner s Withdrawal ccount

(Owner’s Withdrawal Account)

Akun Pendapatan (Revenue Accounts) Revenue Accounts'ccounts

Akun Permanen (Permanent Accounts) Permanent Accounts'ccounts

Akun Riil/ Akun Neraca (Real Accounts) Akun'Real ccounts

Akun Sementara (Temporary Accounts) Temporary Accounts'ccounts

Akun/ Rekening (Accounts) Accounts)'ccounts

Akuntan Industri/ Akuntan Biaya (Cost
Accountance)
Akuntan Publik Bersertifikat (Certified
Public Accountace – CPA)
Akuntansi (Accounting)
Akuntan'Cost ccountance
Certified'Public Accountace ccountace – CPA
Accounting)'ccounting

Akuntansi Anggaran (Budgetary Accounting) Budgetary Accounting'ccounting

Akuntansi Biaya (Cost Accounting) Cost Accounting'ccounting

Akuntansi Intern (Internal Accounting) Internal Accounting'ccounting

Akuntansi Keuangan/ Akuntansi Umum Financial'Financial Accounting General ccounting

(Financial Accounting/ General Accounting)

Akuntansi Manajemen (Management Management Accounting'ccounting

Accounting)
 Akuntansi Pemeriksaan (Auditing) Auditing)'uditing
Akuntansi Pemerintahan (Governmental
Accounting) Governmental Accounting'ccounting

Akuntansi Perpajakan (Tax Accounting) Tax Accounting'ccounting

Akuntansi Publik (Public Accounting) Public Accounting'ccounting

Aset (Assets) Assets)'ssets

Aset Tak Berwujud (Intangible Assets) Intangible'Assets ssets

Asuransi Dibayar di Muka (Prepaid

Insurance) di'Prepaid nsurance

Ayat Jurnal (Journal Entry) Journal Entry'ntry

Ayat Jurnal Koreksi (Correction Entries) Correction'Entries ntries

Ayat Jurnal Pembalik (Reversing Entries) Reversing'Entries ntries

Ayat Jurnal Penutup (Closing Entries) Closing'Entries ntries

Ayat Jurnal Penyesuaian (Adjusting Entry) Adjusting'Entry ntry

Bahasa Bisnis (Business Language) Business Language'anguage

Beban (Expenses) Expenses)'xpenses
Beban Gaji (Salary Expense) Salary Expense'xpense
Beban Iklan (Advertising Expense) Advertising Expense'xpense

Beban Operasi (Operasional Expenses) Operasional Expenses'xpenses

Beban Penyusutan (Depreciation Expense) Depreciation Expense'xpense

Beban Sewa (Rent Expense) Rent Expense'xpense

Bentuk Akun (Account Form) Account Form'orm
Bentuk Akun Stafel (Balance Column Balance'Column ccounts
Accounts)

Bentuk Bertahap (Multiple Step Form) Multiple Step'Form orm

Bentuk Langsung (Single Step Form) Single Step'Form orm

Buku Besar (General Ledger) General Ledger'edger
Catatan atas Laporan Keuangan (Notes of
Notes'Notes of Financial tatements
Financial Statements)
Dasar Akrual (Accrual Basis) Accrual Basis'asis
Dasar Tunai / Dasar Kas (Cash Basis) Dasar'Cash asis
Debit (Debit) Debit)'ebit

Dokumen Sumber (Source Document) Source Document'ocument

Ekuitas Pemilik (Owner’s Equity) Owner'Equity quity

Horizontal/ Bentuk Akun T (T Account
T Account Form)'T Account orm
Form)
Ikhtisa Laba-Rugi (Income Statement
Income'Statement ummary
Summary)
Investasi Jangka Panjang (Longterm
Investment) Longterm'Investment nvestment

Jurnal Dua Kolom (Two Column Journal) Two'Column ournal

Jurnal Khusus (Special Journal) Special Journal'ournal

Jurnal Penyesuaian (Adjustment Journal) Adjustment Journal'ournal

Jurnal/ Buku Harian (Journal) Journal'ournal

Kas (Cash) Cash)'ash
Keluaran (Barang atau Jasa=Output) Barang'Output utput
Kewajiban (Liabilities) Liabilities)'iabilities

Kewajiban Akrual (Accrued Liabilities) Accrued Liabilities'iabilities

Kewajiban Jangka Panjang (Longterm

Debts) Longterm'Debts ebts

Kewajiban Lain-lain (Other Liabilities) Other'Liabilities iabilities

68. Kewajiban Lancar (Current Liabilities) Current Liabilities'iabilities

Konsep Penandingan (Matching Concept) Matching Concept'oncept

Konsep Pengakuan Pendapatan (Revenue

Recognition Concept) Revenue'Recognition oncept

Kredit (Credit) Credit)'redit

Kreditor (Creditur) Creditur)'reditur
Laba (Profit) Profit)'rofit
Laba Bersih sebelum Pajak (Net Income
Net'Net Income before axes
before Taxes)
Laba Bersih setelah Pajak (Net Income after
Taxes) Net'Net Income after axes

Laporan Arus Kas (Statement of Cash Flow) Statement'of Cash low

Laporan Ekuitas Pemilik (Statement of Statement of Owner'of Owner s quity

Owner’s Equity)

Laporan Keuangan (Financial Statement) Financial Statement'tatement

Laporan Laba-Rugi (Income Statement) Income'Statement tatement

Manajer (Manager) Manager)'anager

Neraca (Balance Sheet) Balance Sheet)'heet

Neraca Lajur/ Kertas Kerja (Worksheet) Lajur'Worksheet orksheet

Neraca Saldo (Trial Balance) Trial Balance'alance

 Neraca Saldo setelah Penutupan (Post Post'Post Closing Trial alance
Closing Trial Balance)
Neraca Saldo yang Disesuaikan (Adjusted
Trial Balace) Adjusted Trial Balace)'Adjusted Trial alace

Organisasi Nirlaba (Non-profit Oriented

Organization) Non'Oriented rganization

Pelanggan (Customer) Customer)'ustomer

Pemegang Buku (Book Keeper) Book Keeper'eeper
Pemeriksa Intern (Internal Auditor) Internal Auditor'uditor
Pemilik Perusahaan (Owner) Owner)'wner
Pemindah Bukuan (Posting) Posting)'osting
Penanam Modal (Investor) Investor)'nvestor
Penangguhan (Deferrals) Deferrals)'eferrals
Pendapatan Diterima di Muka (Unearned di'Unearned evenue
Revenue)
Pendapatan Jasa (Service Revenue) Service Revenue'evenue
Penjurnalan (Journalizing) Journalizing)'ournalizing
Peralatan Kantor (Office Equipment) Office Equipment'quipment

Periode Akuntansi (Accounting Periode) Accounting Periode'eriode

Perlengkapan (Supplies) Supplies)'upplies

Persamaan Dasar Akuntansi (Accounting Accounting'Equation quation
Equation)
Perusahaan Dagang (Merchandising) Merchandising)'erchandising
Perusahaan Jasa (Service Company) Service Company'ompany

Perusahaan Manufaktur (Manufacturing) Manufacturing)'anufacturing

Perusahaan Persekutuan (Partnership) Partnership)'artnership

Perusahaan Perseorangan (Proprietorship) Proprietorship)'roprietorship

Perusahaan Perseroan (Corporation) Corporation)'orporation

Piutang Usaha (Accounts Receivable) Accounts Receivable'eceivable

Porsekot/ Premi (Prepaid) Prepaid)'repaid

Proses Akuntansi (Accounting Process) Accounting Process'rocess

Proses Penyesuaian (Adjusting Process) Adjusting Process'rocess

Rugi (Loss) Loss)'oss

Saldo (Balance) Balance)'alance
Saldo Normal Akun (Normal Normal'ormal
Seimbang (Balance) Balance)'alance
Sewa Dibayar di Muka (Prepaid Rent
Prepaid Rent Expense)'Prepaid Rent xpense
Expense)
Siklus Akuntansi (Accounting Cycle) Accounting Cycle'ycle
Sistem Akuntansi Berpasangan (Double
Double'Entry ystem
Entry System)
Sumber Daya (Input) Input)'nput
Tanah (Land) Land)'and

Transaksi Bisnis (Business Transaction) Business Transaction'ransaction

Transaksi Eksternal (External Transaction) External Transaction'ransaction

Transaksi Internal (Internal Transaction) Internal Transaction'ransaction

Utang Beban/ Beban Akrual (Accrued

Beban'Accrued xpenses
Expenses)
Utang Usaha (Accounts Payable) Accounts Payable'ayable
Utilitas (Utilities Expenses) Utilities Expenses)'xpenses