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)
