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Mengenal istilah-istilah Akuntansi Lengkap

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Mungkin diantara anda sering mendengar percakapan orang namun kata-kata yang dilontarkan masih asing ditelinga anda. Sedangkan dalam percakapan itu membahas mengenai akuntansi, nah supaya anda ga dibilang kudet (kurang update) maka perlu mengenal istilah-istilah akuntansi .

istilah-istilah akuntansi_

Berikut ini  istilah-istilah mengenai Akutansi :

NODaftar IstilahPengertiannya
1Account Akun Rekening
2Account form Bentuk akun
3Account no Nomor akun
4Accountting Akuntansi
5Accountting concept Konsep Akuntasi
6Accountting equation Persamaan akuntasi
7Accountting framework Rerangka acuan akuntansi
8Accountting principles Prinsip-prinsip akuntans
9Accountting information Informasi akuntansi
10Accountting period Periode akuntasi
11Accountting policy Kebijakan akuntansi
12Accountting process Proses akuntasi
13Accountting records Catatan akuntansi
14Accountting standard Standar akuntansi
15Accountting cycle Siklus akuntansi
16Accountting system Sistem akuntansi
17Account payable Utang usaha
18Account receivable Piutang usaha
19Accrual basis Dasar akrual
20Accumulated depreciation Akumulasi deprisiasi
21Adjusting entry Jurnal penyesuaian
22Advertising expense Beban iklan
23Assets Asset ( harta)
24Auditing Pemeriksaan akuntansi
25Bad debt expense Beban piutang ragu-ragu
26Balance Saldo
27Balance sheet Neraca
28Bank Reconciliation Rekonsilaiasi bank
29Bank statement Laporan bank
30Bonds payable Utang obligasi
31Book value Nilai buku
32Building Bangunan
33Capital Modal
34Capital expenditure Pengeluaran modal
35Cash Kas
36Cash dividend Dividen kas
37Cash in bank Kas di bank
38Cash flow Arus kas
39Cash overdraft Kas negative
40Cash sales Penjualan tunai
41Cash payment journal Jurnal pengeluaran kas
42Cash receipt journal Jurnal penerimaan kas
43Cash short and over Beda kas/selisih kas
44Chart of account Bagan akunt (perkiraan)
45Closing journal entry Ayat jurnal penutup
46Comission earned Pendapatan komisi
47Corporation Korporasi (perseroan)
48Cost Kos
49Cost accounting Akuntansi biaya
50Credit sale Penjualan kredit
51Current asset Aset (harta) lancer
52Current liability Utang lancer
53Current ratio Rasio lancer
54Customer Pelanggan
55Date Tanggal
56Declining balance method Metode depresiasi saldo menurun
57Debit Debit
58Deposit in transit Setoran dalam perjalanan
59Depreciation expense Beban depresi
60Direct write-off method Metode penghapusan langsung
61Drawing Pengambilan oleh pemilik (prive)
62Earning Pendapatan
63Earning per share Laba perlembar saham
64Economic entity entitas ekonomi
65Economic life usia ekonomis
66Expense beban
67Fair market value nilai pasar wajar
68FASB financial accounting standard board
69FIFO (first in first out ) masuk pertama keluar pertama
70Financial statement laporan keuangan
71Fixed asset asset ( harta) tetap
72Freight-in beban angkut pembelian
73Freight- out beban angkut penjualan
74Gain on sale land Laba dari penjualan tanah
75Gain on sale investment laba dari penjualan investasi
76General journal jurnal umum
77General ledger buku besar umum
78Going concern concept konsep keseimbangan
79General marketing expense Beban umum pemasaran
80General administrative expense Beban umum administrasi
81Gross profit laba kotor
82Gross profit method metode laba kotor
83Gross sales penjualan kotor
84Hidden ReservesCadangan rahasia
85Historical cost AccountingHarga perolehan historis
86Historical cost biaya historis
87Horizon AnalystAnalisa mendatar
88Human Resource AccountingAkuntansi sumber daya manusia
89Income statement laporan laba rugi
90Income tax pajak penghasilam
91Income tax payable utang pajak penghasilan
92Idle cash kas yang menganggur
93Insurance expense beban asuransi
94Intangible fixed asset asset tetap tidak terwujud
95Interest bearing notes wesel berbunga
96Interest income pendapatan bunga
97Internal control pengendalian internal
98Inventory persediaan
99Investment investasi
100Investment in board investasi dalam obligasi
101Investment in stocks investasi dalam saham
102Invoice Faktur
103Job time ticketKartu jam kerja
104Joint costBiaya gabungan
105Joint cost of capitalBiaya penggunan modal bersama
106Joint productProduksi gabungan
107Joint ventureUsaha patungan
108Joint venture booksbuku-buku usaha patungan
109JournalBuku harian
110Journal entryAyat-ayat jurnal
111Journalizingmenjurnal/ penjurnalan
112Judgment sampleSampel pertimbangan
113Land Tanah
114Ledger Buku besar
115LIFO (Last In First Out) Masuk Terakhir Keluar Pertama
116Liability Kewajiban/utang
117Long term debt Utang jangka panjang
118Loss on sale equipment Rugi dari penjualan peralatan
119Lower cost or market Nilai terendah antara kos atau nilai pasar
120Monetery unit Unit moneter
121Mortgage payable Utang hipotek
122Machinery Mesin
123Market value Nilai pasar
124Marketable security Surat berharga
125Merchandise inventory persedian barang dagangan
126Miscellaneous expense beban lain- lain
127Net income laba bersih
128Notes payable utang wesel
129Notes receivable piutang wesel
130Office supplies expense beban perlengkapan kantor
131Office equaipment pendapatan operasi
132Office fixture perabot kantor
133Office salaries expense beban gaji bagian kantor
134Operating income pendapatan operasi
135Opportunity cost beban kesempatan
136Paid in capital penyetoran modal
137Partnership persekutuan
138Periodic system sistem periodic
139Perpetual sytem sistem perpetual
140Prepaid rent sewa dibayar dimuka
141Prepaid insurance asuransi dibayar dimuka
142Petty cash kas kecil
143Posting pemindahan jural ke buku besar
144Post-closing trial balance neraca saldo setelah jurnal penutup
145Preferred stock saham preferen
146Present value nilai sekarang
147Prior period adjustment penyesuaian tahun sebelumnya
148Private accoumtant Akuntan non public
149Property divedend dividen property
150Public accountant akuntan publik
151Proprietorship perusahan berbentuk perorangan
152Purchase Pembelian
153Purchase discount Diskon pembelian
154Purchase return Retur pembelian
155Qualified OpinionPendapat wajar tanpa syarat
156Quick RatioRatio aktiva tunai
157Ratio Rasio
158Ratio analysis Analisis rasio
159Raw material inventory Persediaan bahan baku
160Rent expense Beban sewa
161Rent income Pendapatan sewa
162Repair expense Beban reparasi
163Restricted cash Kas dibatasi untuk penggunaan tertentu
164Retained earning Laba ditahan
165Retail method Metoderetail dalam penilaian persediaan
166Revenue Pendapatan
167Reversing entry Jurnal pembalik
168Salary expense Beban gaji
169Salary payable Utang gaji
170Sales Penjualan
171Sales discount Diskon penjualan
172Sales expense Beban penjualan
173Sales journal Jurnal penjualan
174Sales return Retur penjualan
175Sales salary Gaji bagian penjualan
176Salvage/residual value Nilai sisa
177Selling expense Beban penjualan
178Serial bonds Obligasi berseri
179Share/stock Saham
180Sinking funds Dana pelunasan
181Single step income statements Laporan laba rugi langkah tunggal
182Social accounting Akuntansi social
183Span of control Rentang pengawasan
184Standard cost Biaya standar
185Stock dividend Dividen berupa saham
186Stock exchange Pasar modal
187Stock holder Pemegang saham
188Stock holder equity Ekuitas pemegang saham
189Stock opname Pemeriksaan persediaan
190Stock split Pemecahan saham
191Stock subscription Pemesanan saham
192Store equipment Peralatan toko
193Store supplies expense Beban perlengkapan toko
194Straight line method Metode garis lurus
195Subscribed capital stock Saham yang dipesan
196Subscribtion receivable Piutang pemesanan saham
197Subsidiary ledger Buku besar pembantu
198Sum of the year digits Metode depresiasi jumlah angka tahunan
199T-account Akun bentuk T
200Tangible fixed asset Aset tetap berwujud
201Taxes Pajak
202Tax payable Utang pajak
203Telephone expense Beban telepon
204Term of trade Syarat perdagangan
205Time value of money Nilai waktu uang
206Transportation-in Biaya angkut pembelian
207Transportation-out Biaya angkut penjualan
208Treasury stock Saham perbendaharaan
209Trial balance Neraca saldo
210Unit of activity method Metode unit aktivitas
211Unit CostHarga perunit
212Unit EquivalentUnit setara
213Unit Of Output DepreciationPenyusutan dengan jumlah unut keluaran
214Unit Product CostBiaya unit produksi
215Unit Profit GraphGrafik laba perunit
216Unit Still In ProcessUnit dalam Proses
217Unlimited LiabilitiesKewajiban tak terbatas
218Unqualied OpinionPendapatan Wajar
219Unvoidable CostBiaya yang terhindarkan
220Useful LifeMasa Pengunaan
221Utility expense Beban penunjang
222Variable CostBiaya variabel
223Variable Cost RatioRasio biaya Variabel
224Variable Efficiency VariancePenyimpangan effisiensi biaya variabel
225Variance AnalysistAnalisa selisih
226Variance Analysist ReportLaporan analisa penyimpangan
227VerabilityDaya uji
228Vertical AnalysistAnalisa Vertical
229Volume VariancePenyimpangan dalam isi
230VoucherDokumen pembayaran
231Voucher payable Utang voucher
232Voucher RegisterPemeriksaan dokumen dasar
233VouchingBiaya upah
234Wages Upah
235Wages payable Utang upah
236Work in process inventory Persediaan barang dalam proses
237Work sheet Kertas kerja
238Working capital Modal kerja
239Window dressing Menampilkan agar kelihatan lebih bagus
240Writing off acount receivable Penghapusan piutang usaha
241YieldMetode penghapusan
242Yield VariancePenyimpangan hasil
243Zero Base BudgetingPenganggaran atas dasar nol

demikian tadi istilah-istilah mengenai Akuntansi, semoga dapat bermanfaat bagi anda semua dan pakbudiono akan berusaha untuk menambahkan lagi istilah-istilah mengenai Akuntansi yang lain.

Dikutip dari berbagai sumber :

  1. http://sistem-akuntansi1000.blogspot.co.id/2010/05/istilah-istilah-akuntansi.html
  2. http://jurnal-akuntansi.blogspot.co.id/2013/04/istilah-istilah-dalam-akuntansi.html
  3. http://sistem-akuntansi1000.blogspot.co.id/2010/05/istilah-istilah-akuntansi.html
  4. berbagai sumber

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