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  • Daftar Nama Akun Dalam Akuntansi

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    MR. ABAS
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    This document lists accounting titles in Indonesian and their meanings. It includes asset, liability, equity, revenue, and expense accounts. Some examples of asset accounts are cash in bank, accounts receivable, inventory, and property, plant and equipment. Liability accounts include accounts payable, loans from banks, and taxes payable. Equity accounts consist of paid-up capital, retained earnings, and dividends. Revenue accounts contain sales, interest income, and rent income. Expense accounts comprise advertising, depreciation, salaries, and utilities expenses.

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    Daftar Nama Akun dalam Akuntansi

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    This document lists accounting titles in Indonesian and their meanings. It includes asset, liability, equity, revenue, and expense accounts. Some examples of asset accounts are cash in bank, accounts receivable, inventory, and property, plant and equipment. Liability accounts include accounts payable, loans from banks, and taxes payable. Equity accounts consist of paid-up capital, retained earnings, and dividends. Revenue accounts contain sales, interest income, and rent income. Expense accounts comprise advertising, depreciation, salaries, and utilities expenses.

    Copyright:

    © All Rights Reserved
    Scarica in formato PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    34K visualizzazioni3 pagine

    Daftar Nama Akun Dalam Akuntansi

    Caricato da

    MR. ABAS
    This document lists accounting titles in Indonesian and their meanings. It includes asset, liability, equity, revenue, and expense accounts. Some examples of asset accounts are cash in bank, accounts receivable, inventory, and property, plant and equipment. Liability accounts include accounts payable, loans from banks, and taxes payable. Equity accounts consist of paid-up capital, retained earnings, and dividends. Revenue accounts contain sales, interest income, and rent income. Expense accounts comprise advertising, depreciation, salaries, and utilities expenses.

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    DAFTAR NAMA AKUN DALAM AKUNTANSI

    Account Title Artinya

    ASSET HARTA

    Current Asset Harta Lancar


    Cash In Bank Kas di Bank
    Petty Cash Kas Kecil
    Account Receivable Piutang Dagang
    Allowance For Doubtful Debt Penyisihan Kerugian Piutang
    Furniture And Fixture Perabot & Inventaris
    Interest Receivable Piutang Bunga
    Notes Receivable Piutang Wesel
    Merchandise Inventory Persediaan Barang Dagangan
    Marketable Securities Surat-Surat Berharga
    Supplies Perlengkapan
    Store Supplies Perlengkapan Toko
    Office Supplies Perlengkapan Kantor
    Prepaid Advertising Iklan Dibayar Dimuka
    Prepaid Expense Biaya Dibayar Dimuka
    Prepaid Insurance Asuransi Dibayar Dimuka
    Prepaid Rent Sewa Dibayar Dimuka
    Long Term Investment Investasi Jangka Panjang
    Temporary Investment Investasi Jangka Pendek

    Fixed Asset Harta Tetap


    Equipment Peralatan
    Accumulated depreciation of equipment Akumulasi Penyusutan Peralatan
    Store Equipment Peralatan Toko
    Accumulated depreciation of store equipment Akumulasi Penyusutan Peralatan Toko
    Office Equipment Peralatan Kantor
    Accumulated depreciation of office equipment Akumulasi Penyusutan Peralatan Kantor
    Building Gedung
    Accummulated depreciation of building Akumulasi Penyusutan Gedung
    Land Tanah
    Accumulated depreciation of land Akumulasi Penyusutan Tanah
    Machine Mesin
    Accummulated depreciation of machine Akumulasi Penyusutan Mesin
    Motor Vehicle Kendaraan
    Accummulated depreciation of motor vehicle Akumulasi Penyusutan Kendaraan
    Vat In PPN Masukan

    Intangible Fixed Assets Harta Tidak Berwujud


    Goodwill Nama Baik
    Trademark Merek Dagang
    Leasing Hak Sewa
    Copyright Hak Cipta
    Patent Hak Paten
    Franchise Hak Istimewa
    LIABILITIES KEWAJIBAN

    Account Payable Utang Dagang


    Bank Payable / Loan From Bank Utang Bank
    Interest Payable Utang Bunga
    Notes Payable Utang Wesel
    Salaries Payable Utang Gaji
    Tax Payable Utang Pajak
    Accrued Expense Utang Biaya
    Bond Payable Utang Obligasi
    Mortgage Payable Utang Hipotek
    Unearned Rent Sewa Diterima Dimuka
    Unearned Revenue Pendapatan Diterima Dimuka
    Vat Out PPN Keluaran

    EQUITY MODAL
    Paid Up Capital Setoran Modal
    Prive Pengambilan Pribadi
    Dividend Pengambilan Saham
    Income Summary Ikhtisar Laba Rugi
    Common Stock Saham Biasa
    Preferred Stock Saham Preferen / Istimewa
    Retained Earning Laba Di Tahan

    REVENUE PENDAPATAN
    Sales Penjualan
    Sales Return and Allowance Pengembalian Penjualan dan Pengurangan Harga
    Sales Discount Potongan Penjualan
    Commission Income Pendapatan Dari Komisi
    Consignment Income Pendapatan Dari Konsinyasi
    Fare Income Pendapatan Dari Angkutan
    Fees Earned Honor
    Income From Joint Venture Pendapatan Dari Usaha Patungan
    Interest Income Pendapatan Bunga
    Other Income Pendapatan Lain-Lain
    Recovery Income Pendapatan Diterima Kembali
    Rent Income Pendapatan Sewa
    Purchase Pembelian
    Purchase Return and Allowance Pengembalian Pembelian dan Pengurangan Harga
    Purchase Discount Potongan Pembelian
    Cost Of Goods Sold Harga Pokok Penjualan

    EXPENSE BEBAN
    Advertising Expense Beban Iklan
    Telephone & Electeicity Expense Beban Telepon dan Listrik
    Store Supplies Expense Beban Perlengkapan Toko
    Bad Debt Expense Beban Kerugian Piutang
    Depreciation Expense Beban Penyusutan Harta
    Insurance Expense Beban Asuransi
    Rent Expense Beban Sewa
    Wages & Salaries Expense Beban Upah dan gaji
    Other Operating Expense Beban Operasi Lainnya
    Office Salaries Expense Beban Gaji Kantor
    Store Salaries Expense Beban Gaji Toko
    Salesmen Salaries Expense Beban Gaji Bagian Penjualan
    Supplies Expense Beban Perlengkapan Toko
    Office Supplies Expense Beban Perlengkapan Kantor
    Administrative Expense Beban Administrasi
    Interest Expense Beban Bunga
    Miscellanious Expense Beban Rupa-Rupa
    Motor Vehicle Expense Beban Kendaraan
    Utilities Expense Beban Prasarana
    Bank Service Charge Beban Administrasi Bank
    Income Tax Expense Beban Pajak Penghasilan
    Depreciation Expense Of Building Beban Penyusutan Gedung
    Depreciation Expense Of Equipment Beban penyusutan Peralatan
    Depr. Exp. Of Furniture And Fixture Beban Penyusutan Perabot/Inventaris
    Depreciation Expense Of Machine Beban Penyusutan Mesin
    Depreciation Expense Of Motor Vehicle Beban Penyusutan Kendaraan
    Depreciation Expense Of Office Equipment Beban Penyusutan Peralatan Kantor
    Depreciation Expense Of Store Equipment Beban Penyusutan Peralatan Toko
    Freight In Ongkos Angkut Pembelian
    Freight Out Ongkos Angkut Penjualan

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