X : Oke sekarang kita masuk ke pengertian akuntansi ya guys, jadi Akuntansi menurut

Warren dkk, ialah sistem informasi yang menghasilkan laporan kepada pihak-pihak yang
berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. Kemudian menurut
Weygandt Kimmel Kieso akuntansi ini terdiri dari tiga kegiatan dasar, yaitu mengidentifikasi,
mencatat, dan mengkomunikasikan peristiwa ekonomi dari suatu organisasi kepada pihak yang
berkepentingan.
Y : terus kalo perusahaan jasa itu yang kaya gimana sih?
X : Perusahaan jasa merupakan suatu perusahaan yang menjual atau menawarkan jasa untuk
mencukupi kebutuhan konsumen.
Y : Kalo siklus akuntansi perusahaan jasa apa aja ?
X :Dalam pembuatan laporan keuangan, khususnya perusahaan jasa. Ada delapan langkah
yang dapat disebut dengan siklus akuntansi yaitu sebagai berikut:

1. Transaksi keuangan
2. Mencatat semua transaksi keuangan, menurut bukti asli transaksi dalam periode
akuntansi
3. Membuat jurnal umum menurut catatan no 2
4. Membuat buku besar
5. Membuat jurnal penyesuaian
6. Membuat laporan keuangan yang mencakup laporan laba rugi, neraca, dan juga laporan
perubahan modal
7. Membuat jurnal penutup
8. Membuat neraca saldo sesudah penutupan
 Kamus:
Partnership : A business owned by two or more persons associated as partners. In most
respects a partnership is like a proprietorship except that more than one owner is involved.
Partnerships are often used to organize retail and service-type businesses, including professional
practices (lawyers, doctors, architects, and chartered public accountants).
Company : A company identifies the economic events relevant to its business. Examples of
economic events are the sale of food and snacks by Unilever (GBR and NLD), the providing of
telephone services by Chunghwa Telecom (TWN), and the manufacture of motor vehicles by
Tata Motors (IND).
Bookkeeping : A part of accounting that involves only the recording of economic events.
Tax is area of public accounting invoving tax advice, tax planning, preparing tax, and
representing clients before government agencies.
Cash basis : A basis of accounting in which revenue is recognized in the period cash is received
and expenses are recognized in the period cash is paid.
Service company is a business that generates income by providing services instead of selling
physical products.
Corporation : A business organized as a separate legal entity under corporation law and having
ownership divided into transferable shares.
Financial accounting : The process that culminates in the preparation of financial reports on the
enterprise for use by both internal and external parties.
Auditing : The examination of financial statements by independent accountant in order to
express an opinion as to fairness of presentation.
Public Accounting: An area of accounting in which the accountant offers experts service to the
general public.
Merchandising company : Company that buys goods and then resell them, generally for a
honger price then they were purchased.
Accounting : The process of identifying, measuring, and communicating economic information
to permit informed judgment and decisions by users of the information.
Private : An area of accounting within a company that involves such activities as cost
accounting (finding the cost of producing specific products), budgeting, design and support of
accounting information system, and tax planning and preparation.
Cost accounting : A system used to accumulate manufacturing costs for financial reporting and
decision-making purposes.
External users are Individuals and organizations outside a company who want financial
information about the company. The two most common types of external users are investors and
creditors.
Managerial accounting : The process of identifying, measuring, analyzing, and communicating
financial information needed by management to plan, control, and evaluate a company’s
operations.
Manufacturing company : Commercial business that converts raw materials or components
into finish product.
Budgeting is a process of expressing quantified resource requirement (amount of capital, amount
of material, numberof people) into time phased goals and milestones.
Forensic accounting : An area of accounting that uses accounting, auditing, and investigative
skills to conduct investigations into theft and fraud.
Propriertorship : A business owned by one person
Internal users : Of accounting information are managers who plan, organize, and run the
business.
Accounting information system : An accounting information system collects and processes
transaction data and then disseminates the financial information to interest parties.
Accrual basic : A basis of accounting in which revenues in which revenues are recognized in
the period earned, and expenses are recognized in the period incurred in the process of
generating revenues.
Sales Revenue : The primary source of revenue in a merchandising company.
Periodic Inventory System: An inventory system under which the company does not keep
detailed inventory records throughout the accounting period but determines the cost of goods
sold only at the end of an accounting period.
FOB Shipping Point: Freight terms indicating that the seller places goods free on board the
carrier, and the buyer pays the freight costs.
FOB Destination: Freight terms indicating that the seller places the goods free on board to the
buyer’s place of business, and the seller pays the freight.
Net sales: Sales less sales returns and allowances and less sales discounts.
Cost of Good Sold: The total cost of merchandise sold during the period.
Accrual Basis Accounting: Accounting basis in which companies record transactions that
change company’s financial statements in the periods in which the events occur.
Sales Return and Allowance: Purchase returns and allowances from the seller’s perspective
Sales Discount: A reduction given by a seller for prompt payment of a credit sale.
Purchase Discount: A cash discount claimed by a buyer for prompt payment of a balance due.
Purchase Allowance: A deduction made to the selling price of merchandise, granted by the
seller so that the buyer will keep the merchandise.
Purchase Return: A return of goods from the buyer to the seller for a cash or credit refund.
Perpetual Inventory System: An inventory system under which the company keeps detailed
records of the cost of each inventory purchase and sale, and the records continuously show the
inventory that should be on hand.
Purchase Invoice: A document that supports each credit purchase.
Return Earning: Net income that is kept (retained) in the business Gross Profit Rate: Gross
profit expressed as a percentage, by dividing the amount of gross profit by net sales.
Gross Profit: The excess of net sales over the cost of goods sold.
IFRS: International accounting standards set by the International Accounting Standards Board
(IASB).
Net Loss: The amount by which revenues exceed revenues
Internal Transactions: are economic events that occur entirely within one company
Dividend: A distribution of cash or other assets by a corporation to its shareholders
External Transactions: involve economic events between the company and some outside
enterprise
Managerial Accounting: The field of accounting that provides internal reports to help users
make decisions about their companies.
Cash Basis Accounting: Accounting basis in which companies record revenue when they
receive cash and an expense when they pay cash.
Share Capital Ordinary: the term used to describe the amounts paid in by shareholders
for the ordinary shares they purchase.
Income statement: The distribution of cash or other assets to shareholders
Return Earning Statement: A financial statement that presents
the revenues and expenses and resulting net income or net loss of a company for a specifi c
period of time.
Statement Of Cash Flow: financial statement that summarizes the changes in retained earnings
for a specific period of time.
Statement Of Financial Position (Balance Sheet): A financial statement that summarizes
information about the cash infl ows (receipts) and cash outfl ows (payments) for a specifi c
period of time.
Transactions: The economic events of a business that are recorded by accountants
Historical Cost Principal: An accounting principle that states that companies should record
assets at their cost.
Credit: indicates the right side
Debit: indicates the left side of an account
Journal: An accounting record in which transactions are initially recorded in chronological
order
Ledger: The entire group of accounts maintained by a company
Trial Balance: A list of accounts and their balances at a given time.
Ethics: The standards of conduct by which one’s actions are judged as right or wrong, honest or
dishonest, fair or not fair

Economy Entity Assumption: an assumption that requires that the activities of the entity be
kept separate and dictinct from the activities of its owner and all other economic entities

Contra Revenue Account: An account that is offset against a revenue account on the income
statement.