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)