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  • Istilah - Istilah Akuntansi, Lia Fitriani

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    Edy Catur Novianto
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    This document defines accounting terms in Indonesian. It provides translations for common accounting terms like assets, liabilities, revenues, expenses, equity, and general ledger accounts. It translates terms related to current assets, current liabilities, operating expenses, other revenues, other expenses, fixed assets, stockholders' equity, and general ledger items into Indonesian.

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    Istilah – Istilah Akuntansi,Lia Fitriani

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    This document defines accounting terms in Indonesian. It provides translations for common accounting terms like assets, liabilities, revenues, expenses, equity, and general ledger accounts. It translates terms related to current assets, current liabilities, operating expenses, other revenues, other expenses, fixed assets, stockholders' equity, and general ledger items into Indonesian.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    9 views9 pages

    Istilah - Istilah Akuntansi, Lia Fitriani

    Uploaded by

    Edy Catur Novianto
    This document defines accounting terms in Indonesian. It provides translations for common accounting terms like assets, liabilities, revenues, expenses, equity, and general ledger accounts. It translates terms related to current assets, current liabilities, operating expenses, other revenues, other expenses, fixed assets, stockholders' equity, and general ledger items into Indonesian.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 9

    ISTILAH – ISTILAH

    AKUNTANSI

    NAMA : LIA FITRIANI


    KELAS : XII AKUNTANSI - 2
    CURRENT ASSETS
    Cash In Bank : Kas di Bank
    Petty Cash : Kas Kecil
    Undeposited Funds : Dana Belum disetor
    Marketable Securities : Surat Berharga
    Accounts Receivable : Piutang Dagang
    Current Liabilities
    Credit Card : Kartu Kredit
    Accounts Payable : Hutang Dagang
    Sales Discount : Potongan Penjualan
    Sales Return : Retur Penjualan
    Purchase Discount : Potongan Pembelian
    OPERATING EXPENSE
     Advertising Exp : Beban Iklan
     Utility Expense : Beban Lain-Lain
     Rent Expense : Beban Sewa Toko
     Supplies Expense : Beban Perlengkapan
     Insurance Expense: Beban Asuransi
    OTHER REVENUES
     Interest Income : Pendapatan Bunga
     Dividend Income : Pendapatan Deviden
    OTHER EXPENSE
     Interest Expens : Beban Bunga
     Bank Service Charge : Beban Adm. Bank
     Income Tax Exp : Beban Pajak
    Penghasilan
     Loss on Sales Vehicle : Laba/Rugi Penj.
    Kend.
    FIXED ASSETS
     Land : Tanah
     Building : Gedung
     Building Accum. Depr : Akum. Peny. Gedg.
     Vehicle : Kendaraan
     Vehicle Accum. Depr : Akum. Peny. Kend.
     Equipment : Peralatan
     Equipment Accum. Depr : Akum. Peny.
    Perl.
    STOCKHOLDERS EQUITY
     Capital Stock : Modal Saham
     Retained Earning : Laba Ditahan
     Dividend : Deviden
     Income Summary : Ikhtisar Laba Rugi
    GENERAL LEDGER
    Prepaid Insurance : Asuransi dibayar dimuka
    Income Tax Payable: Hutang Pajak
    Penghasilan
    Bad Debt Exp : Beban Kerugian Piutang
    Late Fees Collected: Pendapatan denda lambat
    bayar
    VAT Out : PPN keluaran.

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