001 - Daftar Akun Akuntansi [PDF]

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Selasa, 02 Oktober 2012



Daftar Akun dalam akuntansi,



NAMA - NAMA PERKIRAAN ( AKUN ) DAN ISTILAH DALAM BAHASA INGGRIS Account Title



Artinya



Assets



Harta



Current Assets



Harta Lancar



Cash In Bank Petty Cash Account Receivable Allowance For Doubtful Debt Furniture And Fixture Interest Receivable Notes Receivable Merchandise Inventory Marketable Securities Supplies Store Supplies Office Supplies Prepaid Advertising Prepaid Expense Prepaid Insurance Prepaid Rent Long Term Investment Investment In Bond Investment In Common Stock Temporary Investment



Kas di Bank Kas Kecil Piutang Dagang Penyisihan Kerugian Piutang Perabot & Inventaris Piutang Bunga Piutang Wesel Persediaan Barang Dagangan Surat-Surat Berharga Perlengkapan Perlengkapan Toko Perlengkapan Kantor Iklan Dibayar Dimuka Biaya Dibayar Dimuka Ansuransi Dibayar Dimuka Sewa Dibayar Dimuka Investasi Jangka Panjang Investasi Dalam Obligasi Investasi Dalam Saham Investasi Jangka Pendek



Fixed Assets



Harta Tetap



Equipment Acumulated depreciation of equipment Store Equipment Acumulated depreciation of store equipment Office Equipment Acumulated depreciation of office equipment Building Acumulated depreciation of building Land



Peralatan Akumulasi Penyusutan Peralatan Peralatan Toko Akumulasi Penyusutan Peralatan Toko Peralatan Kantor Akumulasi Penyusutan Peralatan Kantor Gedung Akumulasi Penyusutan Gedung Tanah



Acumulated depreciation of land Machine Acumulated depreciation of machine Motor Vehicle Acumulated depreciation of motor vehicle Vat In



Akumulasi Penyusutan Tanah Mesin Akumulasi Penyusutan Mesin Kendaraan Akumulasi Penyusutan Kendaraan PPN Masukan



Intangible Fixed Assets



Harta Tidak Berwujud



Goodwill Franchise Leasing



Nama Baik Hak Istimewa Hak Sewa



Liabilities



Kewajiban



Account Payable Bank Payable / Loan From Bank Bond Payable Interest Payable Mortgage Payable Notes Payable Salaries Payable Tax Payable Accrued Expense Unearned Rent Unearned Revenue Vat Out



Hutang Dagang Hutang Bank Hutang Obligasi Hutang Bunga Hutang Hipotek Hutang Wesel Hutang Gaji Hutang Pajak Hutang Biaya Sewa Diterima Dimuka Pendapatan Diterima Dimuka PPN Keluaran



Equity



Modal



Paid Up Capital Prive Drawing Devidend Income Summary Common Stock Preferred Stock Retained Earning



Setoran Modal Pengambilan Pribadi Pengambilan Pribadi Pengambilan Saham Ikhtisar Laba Rugi Saham Saham Preferen / Istimewa Laba Di Tahan



Revenue



Pendapatan



Sales Sales Return Sales Discount Commosion Income



Penjualan Pengembalian Penjualan Potongan Penjualan Pendapatan Dari Komisi



Consignment Income Fare Income Fees Earned Income From Joint Venture Interest Income Other Income Recovery Income Rent Income Purchase Purchase Return Purchase Discount Cost Of Goods Sold



Pendapatan Dari Konsinyasi Pendapatan Dari Angkutan Honor Pendapatan Dari Usaha Petungan Pendapatan Bunga Pendapatan Lain-Lain Pendapatan Diterima Kembali Pendapatan Sewa Pembelian Pengembalian Pembelian Potongan Pembelian Harga Pokok Penjualan



Expense



Biaya



Advertising Expense Telephone & Electeicity Expense Store Supplies Expense Bad Debt Expense Depreciation Expense Insurance Expense Rent Expense Wages & Salaries Expense Other Operating Expense Office Salaries Expense Store Salaries Expense Salesmen Salaries Expense Supplies Expense Office Supplies Expense Administrative Expense Interest Expense Miscellanious Expense Motor Vehicle Expense Utilities Expense Bank Service Charge Income Tax 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 Freight In Freight Out



Biaya Iklan Biaya Telepon dan Listrik Biaya Perlengkapan Toko Biaya Kerugian Piutang Biaya Penyusutan Harta Biaya Asuransi Biaya Sewa Biaya Upah dan gaji Biaya Operasi Lainnya Biaya Gaji Kantor Biaya Gaji Toko Biaya Gaji Bagian Penjualan Biaya Perlengkapan Toko Biaya Perlengkapan Kantor Biaya Administrasi Biaya Bunga Biaya Rupa-Rupa Biaya Kendaraan Biaya Prasarana Biaya Administrasi Bank Biaya Pajak Penghasilan Biaya Penyusutan Gedung Biaya penyusutan Peralatan Biaya Penyusutan Perabot/Inventaris Biaya Penyusutan Mesin Biaya Penyusutan Kendaraan Biaya Penyusutan Peralatan Kantor Biaya Penyusutan Peralatan Toko Ongkos Angkut Pembelian Ongkos Angkut Penjualan



RABU, 31 JULI 2013



daftar akun dalam akuntansi DAFTAR NAMA AKUN-AKUN DALAM AKUNTANSI NAMA KELAS FAKULTAS / JURUSAN MATA KULIAH



: AYU SAPUTRI : 1EA15 : EKONOMI / MANAJEMEN : BAHASA INGGRIS (SOFT SKILL)



A Aktiva Aktiva lancar Aktiva tetap Aktiva tetap berwujud Aktiva tetap tidak berwujud Akumulasi Akumulasi penyusutan Akumulasi penyusutan bangunan Akumulasi penyusutan kendaraan Akumulasi penyusutan mesin Akumulasi penyusutan peralatan Akun Akuntansi Akuntansi anggaran Akuntansi biaya Akuntansi kemasyarakatan Akuntansi keuangan Akuntansi manajemen Akuntansi pemerikasaan Akuntansi pemerintahan Akuntansi perpajakan Arus kas Asuransi bayar dimuka B Bangunan Barang dagangan Barang siap jual Beban Beban administrasi dan umum Beban asuransi Beban bunga Beban dibayar dimuka Beban gaji Beban iklan Beban komisi Beban luar usaha Beban pajak Beban penjualan



= asset = current assets = fixed assets = tangible fixed assets = intangible fixed assets = accumulation = accumulated depreciation = accumulated depreciation of building = accumulated depreciation of vehicle = accumulated depreciation of machinary = accumulated depreciation of equipmen = account = accounting = budgeting = cost accounting = social accounting = financial accounting = management accounting = auditing = government accounting = tax accounting = cash flow = prepaid insurance = building = merchandise = goods available for sale = expense = administrative and general expense = insurance expense = interest expense = prepaid expense = salaries expense = advertise expense = commission expense = non operating expense = tax expense = selling expense



Beban penyusutan Beban penyusutan kendaraan Beban penyusutan peralatan Beban perlengkapan Beban sewa Beban usaha Beban yang masih harus dibayar Biaya angkut pembelian Biaya angkut penjualan outward Bukti pembelian Bukti penjualan Bukti-bukti dokumen Buku besar Buku besar pembantu piutang Buku besar pembantu utang Buku besar tambahan/pembantu Buku besar umum Buku persediaan



= depreciation expense = depreciation expense of vehicle = depreciation expense of equipment = supplies expense = rent expense = operating expense = accrued expensed = freight in/transportation in/carriage inward = freight out/transportation out/carriage = purchase invoice = sales invoice = source of document = ledger = account receivable subsidiary ledger = account payable subsidiary ledger = subsidiary ledger = general ledger = stock ledger sheets



D Debitur Debet



= debtor = debt



E Efek/surat berharga



= marketable securities



F Faktur



= invoice



H Hak atas kekayaan Hak cipta Hak perolehan Harga pokok penjualan



= equities = copyright = historical cost/at cost = cost of goods sold



I Iklan dibayar dimuka Ikhtisar laba rugi Investasi tambahan



= prepaid advertising = income summary = additional investment



J Jatuh tempo Jurnal Jurnal khusus Jurnal koreksi Jurnal pembalik Jurnal penerimaan kas Jurnal pengeluaran kas Jurnal penjualan



= maturity = Journal = special journal = correction entries = reversing entries = cash receipt journal = cash disbursement/cash payment journal = sales journal



Jurnal penutup Jurnal penyesuaian Jurnal umum



= closing entries = adjustment entries = general entries



K Kartu persediaan = stock card Kartu piutang = debtors account Kas di bank = cash in bank Kas di tangan = cash on hand Kekayaan = property Kekayaan bersih = net worth Kertas saham = worksheet Keuntungan saham = dividend Kewajiban = liabilities Kewajiban jangka panjang = long term liabilities Kewajiban lancar/jangka pendek = current liabilities Konsep kesatuan usaha = business unit entity concept Kredit = credit L Laba bersih = net income Laba ditahan = retained earnings Laba kotor = gross profit Laba operasional = operating income Laba penjualan aktiva = gain on sale of assets Laba usaha = operating income Laporan = report form Laporan akuntansi = accounting statement Laporan keuangan = financial statement Laporan laba rugi = income statement M Merek dagang = trademark Mesin = machinary Modal = capital Modal akhir periode = ending capital Modal awal periode = beginning capital Modal pemilik = owner's equity Modal pinjaman = debt capital Modal saham = capital stock N Nama akun = account title Nama baik = goodwill Neraca = balance sheet Neraca saldo = trial balance Neraca saldo setelah pentupan = post closing trial balance Neraca saldo setelah penyesuaian = adjusted trial balance Nilai buku = book value Nilai jatuh tempo = maturity value



Nilai masa kini = current value Nilai residu = residual value Nota debet/kredit = debt/credit memo O Obligasi utang = bond payable P Pabrik = manufacturing Pajak penghasilan = income tax Pembelian = purchases Pembelian bersih = net purchase Pembukuan = book keeping Pembukuan berpasangan = double entry book keeping Penafsiran = interpeting Pencatatan = recording Pendapatan = income/revenue Pendapatan bunga = interest income/revenue/earned Pendapatan jasa = fees income Pendapatan jasa diterima dimuka = unearned service revenue Pendapatan komisi = commission revenue Pendapatan luar usaha = non operating revenue Pendapatan sewa = rent income/revenue Pendapatan sewa diterima dimuka = unearned rent Pendapatan usaha = operating revenue Pendekatan neraca = balance sheet approach Pengelompokan = classifying Pengeluaran = expenditure Pengendalian persediaan = stock control Pengikhtisaran = summarizing Pengukuran = measuring Penjualan = sales Penjualan bersih = net sales Penjualan kredit = sales on credit/credit sales Penjualan tunai = cash sales Penyusutan = depreciation Peralatan = equipment Periode akuntansi = accounting period Periode fiskal = fiscal period Perlengkapan = supplies Persamaan dasar akuntansi = accounting equation Persediaan akhir barang dagangan = ending inventory/stock Persediaan awal barang dagangan = beginning inventory/stock Perusahaan dagang = commercial enterprise/trading company Perusahaan jasa = service enterprise Perusahaan perorangan = proprietorship/ownership Piutang bunga = interest receivable Piutang usaha = account receivables Pos-pos neraca = balance sheet items Potongan dagang = trade discount



Potongan pembelian = purchase discount/discount received Potongan penjualan = sales discount/discount allowed Potongan tunai = cash discount Prive = drawing/withdrawl R Retur pembelian = purchase return Retur penjualan = sales return Rugi bersih = net loss Rugi operasional = operating loss Rugi penjualan aktiva = loss on sale of assets S Saham = stock Saldo akun = account balance Saldo sisa = balance Sewa dibayar dimuka = prepaid rent Sistem akuntansi = accounting system Sistem berkala/terus-menerus = perpetual system Suku bunga = interest rast Syarat pembayaran = credit term T Tanah = land Tanda pemeriksaan = check mark Tata buku berpasangan = double entry Transaksi = transaction U Utang = debt Utang bank = bank loan Utang bunga = interest payable Utang gaji = salaries payable Utang hipotik = mortgage Utang pajak = tax payable W Wesel bayar = notes payable Wesel tagih = notes receivable



stilah-Istilah Dalam Akuntansi Bagikan artikel :



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Dalam belajar akuntansi sering kita temui istilah-istilah yang tidak dimengerti. Berikut ini adalah beberapa istilah-istilah akuntansi yang ada : 



Akuntan Publik Bersertifikat (Certified Public Accountace - CPA)







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 Account)







Akun Nominal/ Akun Laba-Rugi (Nominal Accounts)







Akun Penarikan Modal Pemilik / Prive (Owner's Withdrawal Account)







Akun Pendapatan (Revenue Accounts)







Akun Permanen (Permanent Accounts)







Akun Riil/ Akun Neraca (Real Accounts)







Akun Sementara (Temporary Accounts)







Akun/ Rekening (Accounts)







Akuntansi (Accounting)







Akuntansi Anggaran (Budgetary Accounting)







Akuntansi Biaya (Cost Accounting)







Akuntansi Intern (Internal Accounting)







Akuntansi Keuangan/ Akuntansi Umum (Financial Accounting/ General Accounting)







Akuntansi Manajemen (Management Accounting)







Akuntansi Pemeriksaan (Auditing)







Akuntansi Pemerintahan (Governmental Accounting)







Akuntansi Perpajakan (Tax Accounting)







Akuntansi Publik (Public Accounting)







Aset (Assets)







Aset Tak Berwujud (Intangible Assets)







Asuransi Dibayar di Muka (Prepaid Insurance)







Auntan Industri/ Akuntan Biaya (Cost Accountance)







Ayat Jurnal (Journal Entry)







Ayat Jurnal Koreksi (Correction Entries)







Ayat Jurnal Pembalik (Reversing Entries)







Ayat Jurnal Penutup (Closing Entries)







Ayat Jurnal Penyesuaian (Adjusting Entry)







Bahasa Bisnis (Business Language)







Beban (Expenses)







Beban Gaji (Salary Expense)







Beban Iklan (Advertising Expense)







Beban Listrik, Telepon, Air/ Beban







Utilitas (Utilities Expenses)







Beban Operasi (Operasional Expenses)







Beban Penyusutan (Depreciation Expense)







Beban Sewa (Rent Expense)







Bentuk Akun (Account Form)







Bentuk Akun Skontro/ Bentuk







Horizontal/ Bentuk Akun T (T Account Form)







Bentuk Akun Stafel (Balance Column Accounts)







Bentuk Bertahap (Multiple Step Form)







Bentuk Langsung (Single Step Form)







Buku Besar (General Ledger)



ISTILAH-ISTILAH DALAM AKUNTANSI







Catatan atas Laporan Keuangan (Notes of Financial Statements)







Controller







Dasar Akrual (Accrual Basis)







Dasar Tunai/ Dasar Kas (Cash Basis)







Debit (Debit)







Dokumen Sumber (Source Document)







Ekuitas Pemilik (Owner's Equity)







Ikatan Akuntan Indonesia - IAI







Ikhtisa Laba-Rugi (Income Statement Summary)







Investasi Jangka Panjang (Longterm Investment)







Investor







Jurnal Dua Kolom (Two Column Journal)







Jurnal Khusus (Special Journal)







Jurnal Penyesuaian (Adjustment Journal)







Jurnal/ Buku Harian (Journal)







Karyawan







Kas (Cash)







Keluaran (Barang atau Jasa =







Output)







Kewajiban (Liabilities)







Kewajiban Akrual (Accrued Liabilities)







Kewajiban Jangka Panjang (Longterm Debts)







Kewajiban Lain-lain (Other Liabilities)







Kewajiban Lancar (Current Liabilities)







Konsep Penandingan (Matching Concept)







Konsep Pengakuan Pendapatan (Revenue Recognition Concept)







Kredit (Credit)







Kreditor (Creditur)







Laba (Profit)







Laba Bersih sebelum Pajak (Net Income before Taxes)







Laba Bersih setelah Pajak (Net Income after Taxes)







Laba Operasi







Laporan Arus Kas (Statement of Cash Flow)







Laporan Ekuitas Pemilik (Statement of Owner's Equity)







Laporan Keuangan (Financial Statement)







Laporan Laba-Rugi (Income Statement)







Manajer (Manager)







Neraca (Balance Sheet)







Neraca Lajur/ Kertas Kerja (Worksheet)







Neraca Saldo (Trial Balance)







Neraca Saldo (Trial Balance)







Neraca Saldo setelah Penutupan (Post Closing Trial Balance)







Neraca Saldo yang Disesuaikan (Adjusted Trial Balace)







Organisasi Nirlaba (Non-profit Oriented Organization)







Pelanggan (Customer)







Pemegang Buku (Book Keeper)







Pemeriksa Intern (Internal Auditor)







Pemilik Perusahaan (Owner)







Pemindah Bukuan (Posting)







Penangguhan (Deferrals)







Pendapatan Diterima di Muka (Unearned Revenue)







Pendapatan Jasa (Service Revenue)







Penjurnalan (Journalizing)







Peralatan Kantor (Office Equipment)







Periode Akuntansi (Accounting Periode)



ISTILAH-ISTILAH PENTING DALAM AKUNTANSI







Perlengkapan (Supplies)







Persamaan Dasar Akuntansi (Accounting Equation)







Perusahaan Dagang (Merchandising)







Perusahaan Jasa (Service Company)







Perusahaan Manufaktur (Manufacturing)







Perusahaan Persekutuan (Partnership)







Perusahaan Perseorangan (Proprietorship)







Perusahaan Perseroan (Corporation)







Piutang Usaha (Accounts Receivable)







Porsekot/ Premi (Prepaid)







Proses Akuntansi (Accounting Process)







Proses Penyesuaian (Adjusting Process)







Rugi (Loss)







Saldo (Balance)







Saldo Normal Akun (Normal







Balance of Accounts)







Seimbang (Balance)







Sewa Dibayar di Muka (Prepaid Rent Expense)







Siklus Akuntansi (Accounting Cycle)







Sistem Akuntansi Berpasangan (Double Entry System)







Sumber Daya (Input)







Tanah (Land)







Transaksi Bisnis (Business Transaction)







Transaksi Eksternal (External Transaction)







Transaksi Internal (Internal Transaction)







Utang Beban/ Beban Akrual (Accrued Expenses)







Utang Usaha (Accounts Payable)



Sumber : http://jurnal-akuntansi.blogspot.com/2013/04/istilah-istilah-dalamakuntansi.html#ixzz2pobGGpgN