Istilah-Istilah dalam Akuntansi Part 1

A
• ACCOUNT = Perkiraan
• ACCOUNT RECEIVABLE = Piutang Dagang
• ACCOUNT FROM = Bentuk Perkiraan

• ACCOUNT NOT CURRENT = Pos-pos yang tidak lancar
• ACCOUNT PAYABLE = Hutang Lancar
• ACCOUNT PAYABLE LEDGER= Buku besar hutang
• ACCOUNT RECEIVABLE STATEMENT= Dartar piutang usaha
• Account Payable Subsidiary Ledger = Buku tambahan piutang
• ACCOUNTANT = Akuntan
• ACCOUNTANT FEE EXPENSE = Biaya akuntan
• ACCOUNTANT PUBLIC = Akuntan publik
• ACCOUNTING = Akuntasi
• ACCOUNTING ASSUMPTION = Asumsi akuntansi
• ACCOUNTING CYCLE = Sirklus akuntansi
• ACCOUNTING DATA = Data akuntansi
• ACCOUNTING DEPARTMENT = Departemen akuntansi
• ACCOUNTING EQUATION = Persaman akuntansi
• ACCOUNTING INCOME = Laba akuntansi
• ACCOUNTING INFORMATION = Informasi akuntansi
• ACCOUNTING INSTRUCTION = Intruksi akuntansi
• ACCOUNTING MANAGEMENT = Manajement akuntansi
• ACCOUNTING METHOD = Metode akuntansi
• ACCOUNTING PERIOD = Periode akuntansi
• ACCOUNTING PRINCIPLE = Akuntansi dasar
• ACCOUNTING PROCEDURE = Prosedur akuntansi
• ACCOUNTING RESPONSIBILITY = Akuntansi pertanggung jawaban
• ACCOUNTING SYSTEM = Sistem akuntansi
• ACCOUNTS INTER COMPANY = Rekening antar perusahan
• ACCRUED EXPENSE = Biaya yang akan di bayar
• ACCRUED EXPENSE PAYABLE = Beban terhutang
• ACCRUED PAYROLL PAYABLE = Utang gaji
• ACCRUED INTERS PAYABLE = Bunga terhutang
• ACCRUED REVENUE = Pendapatan yang akan diterima
• ACCRUED TAX PAYABLE = Hutang pajak
• ACCRUED WAGES PAYABLE = Upah terhutang
• ACCUMULATED DEPLETION = Akumulasi deplesi
• ACCUMULATED DEPRECIATION = Akumulasi penyusutan
• ACTUAL AMOUNT = Jumlah sesungguhnya
• ACTUAL COST ( arti islilahnya ) Biaya sesungguhnya
• ACTUAL FACTORY OVERHEAD = Beban overhead sesungguhnya
• ACTUAL LIABILITY=Hutang nyata
• ACTUAL PRICE= Harga sesungguhnya
• ACTUAL QUANTITY = Kwalitas sesungguhnya
• ADJUSTED BALANCE = Saldo setelah penyesuaian
• ADJUSTED TRIAL BALANCE = Neraca saldo penyesuaian
• ADJUSTING ENTRIES = Ayat jurnal penyesuaian
• ADDITIONAL COST ( istilahnya ) Biaya tambahan
• ADVANCE FROM CUSTOMER = Uang muka langganan
• ADVANCE ACCOUNTING = Akuntansi lanjutan
• ADVERTISING EXPENSE = Biaya iklan
• ADVERSE OPINION = Pendapatan tidak wajar
• Allowance for inventory decline to market = Cadangan penurunan nilai persediaan
• ALLOWANCE METHOD ( artinya ) Metode cadangan
• ALLOWANCE ACCOUNT = Perkiraan cadangan
• ALLOWANCE FOR BAD DEBT = Cadangan piutang tak tertagih
• ALLOWANCE FOR DOUBT FULL ACCOUNT = Cadangan pitang ragu-ragu
• ALLOWANCE FOR OVERVALUATION OF BRANCH MERCHANDISE = Cadangan kenaikan harga barang cabang
• AMORTIZATION = Penyusutan atas harta tak berwujud
• APPLIED FACTORY OVERHEAD COST = Biaya overhead yang dibebankan
• ANNUAL REPORT ( istilah ) Laporan tahunan
• ASSET ( istilah ) Harta
• ASSET APPROACH = Pendekatan aktifa
• ASSET ACCOUNT = Perkiranan harta
• AUDIT FEE = Pendapatan audit
• ASSUME = Asumsi
• AUDIT EXPENSE = Biaya audit
• AUDIT PROGRAMME = Program pemeriksaan
• AUDIT PROCESS = Proses pemeriksaan
• AUDIT PLANNING = Rencana pereiksaan
• AUDITOR ( islilahnya ) Pemerikasa keuangan
• AUDITING = Pemeriksaan keuangan
• AVERAGE METHOD = Metode rata-rata

B
• BALANCE SHEET ( arti istilahnya ) Neraca
• BALANCE PER BANK = Saldo menurut bank
• BALANCE PER BOOK = Saldo menurut buku
• BALANCE SHEET ACCOUNT = Perkiraan neraca
• BALANCE AMOUNT = keseimbangan jumlah
• BANK PAYABLE = Hutang bank
• BALANCE BEFORE LIQUIDATION = Saldo sebelum likuidasi
• BANK RECONCILIATION = Reconsiliasi bank
• BANK SERVICE CHARGE = Bedan administrasi bank
• BANK STATEMENT = Rekening koran
• BIN CARD ( artinya ) Kartu gudang
• BASIC FINANCIAL STATEMENT = Laporan keuangan pokok
• BEGINNING BALANCE = Saldo awal
• BETTERMENT = Perbaikan
• BOOK VALUE = Nilai buku
• BOOK VALUE OF ASSET = Nilai buku aktifa
• BOOK VALUE PER SHARE = Nilai buku per saham
• BRANCH ( istilah akuntansi ) Cabang
• BRANCH MERCHANDISE = Barang dagangan cabang
• BRANCH PROFIT = Keuntungan cabang
• BREAK EVENT = Pulang pokok
• BREAK EVEN PIONT = Titik pulang pokok
• BREAK EVEN SALES = Penjualan pulang pokok
• BUDGET ( arti istilahnya ) Anggaran
• BUDGET VARIANCE = Selisih anggaran
• BUDGET FLEXIBLE = Anggaran flexsibel
• BUDGET FIXED = Anggaran tetap
• BUDGET CYCLE = Siklus Anggaran
• BUDGET BALANCE SHEET = Anggaran neraca
• BY PRODUCT = Produksi sampingan
• BUILDING ( istilahnya ) Gedung
• BUSINESS ENTITY = Kesatuan usaha

C
• CAPITAL ( info intilah ) Modal
• CAPITAL STATEMENT = Laporan perubahan modal
• CAPITAL STOCK = Modal saham
• CASH = Kas
• CASH BUDGET = Anggaran kas
• CASH COUNT = Perhitungan kas
• CASH DISBURSEMENT JOURNAL = Jurnal pengeluaran kas
• CASH DISCOUNT = Potongan yang diberikan atas pembayaran tunai
• CASH FLOW ( info intilahnya ) Alur kas
• CASH FLOW CYCLE = Siklus alur kas
• CASH IN BANK = Kas dalam bank/kas di bank
• CASH ON HAND = Kas di tangan
• CASH IN TRANSIT = Kas dalam perjalanan
• CASH PAYMENT JOURNAL = Buku kas pengeluaran
• CASH RECEIPT JOURNAL = Buku kas penerimaan
• CASH SALES = Penjualan tunai
• CLOSING ENTRIES = Ayat jurnal penutup
• COST = Biaya
• COST ACCOUNTING = Akuntansi biaya
• COST OF GOODS AVAIBLE FOR SALES = Harga pokok barang tersedia untuk dijual
• COST OF GOODS MANUFACTURED = Harga pokok produksi
• COST OF GOODS SOLD = Harga pokok barang yang di jual (Harga Pokok Penjualan)
• CURRENCY = Mata uang
• CURRENCY ASSET = Harta lancar
• CURRENCY LIABILITIES = Hutang jangka pendek

D
• DEBIT NOTE = Nota debet
• DEBIT BALANCE = saldo debet
• DEDUCTION = Pengurangan
• DEFECTIVE GOODS = Produk rusak
• DEFERRED GROS PROFIT ON REALIZATION = Laba kotar yang belum direalisasikan
• DELIVERY EXPENSE = Biaya pengankutan
• DEPOSIT SLIP = Bukti setoran
• DEPRECIATION = Penyusutan
• DEPRECIATION EXPENSE = Biaya penusutan
• DETERMINING DEPRECIATION = Penetapan penyusutan
• DIRECT COSTING = Penetapan biaya langsung
• DIRECT DEPARTMENT OVERHEAD EXPENSE = Beban/biaya overhead departemen lansung
• DIRECT EXPENSE = Biaya langsung
• DIRECT LABOR COST BUTGET = Biaya anggaran buruh langsung
• DIRECT TAXES = Pajak langsung
• DIRECT WRITE OFF = Penghapusan langsung
• DISCOUNT = Potngan ( harga )
• DISSOLUTION = Pembubaran
• DIVIDEND STOCK = Deviden saham
• DOUBLE ENTRY SYSTEM = Sistem pembukuan berpasangan
• DRAFT ( info ) = Wesel
• DUE DATE = Tanggal jatuh tempo

E
• EARNED = Pendapatan
• EARNING AFTER INTEREST AND TAXES = Pendapatan sesudah bunga dan pajak
• EARNING AFTER TAX = Pendapatan sesudah pajak
• ECONOMIC LIFE = Umur ekomoni
• ECONOMIC ORDER QUANTITY = Jumlah pembelian optimal
• EMERGENCY WORKING CAPITAL = Modal kerja darurat
• EMPLOYEE EARNING STATEMENT = Laporan gaji karyawan
• END OF MONTH TRIAL BALANCE = Daftar saldo akhir bulan
• ENDING BALANCE = Saldo akhir
• ENDING INVENTORY = Persediaan akhir
• ENTERTAIMENT EXPENSE = Biaya entertain
• ENTRY = Ayat
• EQUIPMENT = Peralatan
• EQUITIES = Kekayaan
• EQUITY IH INCOME OF SUBSIDIARY COMPANY = Laba atas anak perusahaan
• ESTIMATE VALUE = Nilai taksir
• ESTIMATED GROSS PROVIT = Taksiran laba kotor
• EVIDENCE = Bukti-bukti
• EXCEPT = Pengecualian
• EXCESS OF COST OVER BOOK VALUE OF SUBSIDIARY INTEREST = Selisih lebih harga pokok di atas nilai buku
• EXCESS VALUE = Nilai lebih
• EXCHANGE RATE = Nilai tukar
• EXPECTED ACTUAL CAPACITY = Kapasitas yang sesungguhnya di harapkan
• EXPECTED RATE OF RETURN = Tingkat pengembalian yang diinginkan
• EXPIRED = Kadarluasa
• EXPENSE = Biaya
• EXTERNAL AUDIT = Pemeriksaan ekternal
• EXTRA ORDINARY GAIN = pembelajan yang luar biasa
• EXTRA ORDINARY LOSS = Kerugian yang luar biasa
• EXTRA ORDINARY REPAIRS = Perbaikan luar biasa
• EXTRA ORDINARY RETIREMENT = Penarikan aktiva sebab luar biasa

F
• Fiscal Year = Tahun pajak
• Fixed asset subsidiary ledge = Buku tambahan harta tetap
• Fixed asset turnover = Perputaran harta tetap
• Fixed capital asset = Modal kerja tetap
• Fixed cast = Biaya tetap
• Fixed efficency variance = Penyimpangan effisiensi yang tetap
• Fixed factory overhead = Overhead pabrik yang tetap
• Flexible budget = Anggaran yang berubah-ubah
• Floor = Batasan bawah
• Flow of cost = Aliran biaya
• Flow of document = Peredaran dokumen
• Flow of funds = Aliran dana
• Flow of work = Peredaran kerja
• Flowchart = Daftar aliran
• Fluctualing method = Metode fluktuasi
• Fluctuating fund = Dana berubah-ubah
• Foot note = Catatan kaki
• Forecast balance sheet = Ramalan neraca
• Forecast income statement = Taksiran rugi laba
• Form = Formulir
• Four collumn ccount = Jurnal empat kolom
• Fraud = kecurangan
• Freight in = Ongkos angkut pembelian
• Freight on material purchasas = Beban angkut pembelian bahan
• Freight out = Ongkos angkut penjualan
• Funds = Dana
• Funds statement = Laporan sumber dan pengunan dana
• Furniture & fixture = Peralatan
• Fusion = Penggabungan

G
• General Accounting = Aukuntansi Umum
• General Ledger = Buku besar
• General Journal = Jurnal umum
• General And Administrative Expense = Biaya umum dan administrasi
• General Examination = Pemeriksaan umum
• General Assigment = Penegasan umum
• Government financial = Keuangan penerintah
• Government accunting = Akuntansi pemerintah
• Gross Method = Metode Kotor
• Gross loss = Rugi kotor
• Gross Profit Laba kotor
• Gross Profit Analysist = Analisa laba kotor
• Gross provfi metho = Metode laba kotor
• Gross Profit on sales = Laba kotor atas penjualan
• Gross Working Capital = modal kerja kotor
• Group Code = Kode kelompok
• Go Publik Compony = Perusahan yang menjual saham ke masyarakat

H
• Heating and lighting expense = Biaya pemanasan dan penerangan
• Hidden Reserves = Cadangan rahasia
• Historical cost Accounting = Harga perolehan historis
• Historical cost = Biaya Historis
• Home office = kantor pusat
• Horizon Analyst = Analisa mendatar
• Human Resource Accounting = Akuntansi sumber daya manusia

I
• Income = laba
• Income After Tax = Laba sesudah pajak
• Income From Joint Venture = Laba usaha patungan
• Income From Operation = Laba usaha
• Income Sharing Agreement = Persetujuan penbagian laba
• Income Statement = Laporan rugi laba
• Income Statement Account = Pendekatan laba rugi
• Income Summary = iktiar rugi laba
• Incremental cost = Biaya tambahan
• Independent Auditor Report = Laporan pemeriksaan bebas
• Indirect Expense = Biaya tak langsung
• Indirect Departemental Expense = Biaya departemen tak langung
• Indirect factory cost = Biaya pabrik tak langsung
• Indirect Labor = Tenaga kerja tak langsung
• Inderect Material = Bahan baku tak langsung
• Indirect Operatiing Expense = Biaya usaha tak langsung
• Individual Priprietorship = perusahan perorangan
• Inflation = Inflansi
• Information = informasi
• Information System = Sistem informasi
• Initial Inventory = Persediaan awal
• Initial Audit = Pemeriksaan awal/pertama kali
• Input Tax = Pajak masukan
• Installation Cost = Biaya instalasi atau pemasangan
• Installment = Angguran atau cicilan
• Installment Contract Receivable = Piutang penjualan cicilan
• Installment Method = Metode cicilan
• Installment Payable = Hutang cicilan
• Installment Term Debt = Utang jangka menengah
• Insurance Expense General = Biaya asuransi unum
• Insurance expense selling = Biaya asuransi penjualan
• Intagible Asset = Aktiva tak berwujud
• Intangible Fixed Assets = Aktiva tetap tak berwujud
• Intercompany Loans = Pinjaman antar perusahan
• Interest = Bunga
• Interest Baering Note = Wesel berbunga
• Interest Expense = Biaya bunga
• Interest Factor = Faktor bunga
• Interest Income = Pendapatan bunga
• Interest ayable = Hutang bunga
• Interest Receivable = Piutang bunga
• Interim Statement = Laporan sementara
• Internal Audit = Pemeriksan Intern
• Internal Auditor = Pemeriksan internal
• Internal Control = Pengawasan internal
• Internal Control Questioary = Pertanyaan pengendalian Intern
• Internal Finacing = Pembiayan internal
• Inventory = Persediaan
• Inventory Balance = Saldo Persedian
• Inventory of Material = Persediaan Bahan Mentah
• Inventory Trun Over = Perputaran persediaan
• Inventory Valuation = Penilaian Persediaan
• Invesment In Fund = Investasi dalam dana
• Invesment In Bond = Investasi dalam obligasi
• Invesment In Joint Venture = Investasi dalam usaha patungan
• Invesment In Land = Investasi dalam bentuk tanah
• Invesment In life Insurance = Investasi dalam bentuk asuransi jiwa
• Invesment In Stock = Investasi saham
• Investor = Orang yang menanamkan modal
• Invoice = Faktur

J
• Job order cost = Biaya pesanan
• Job order cost sheet = Kartu biaya pesanan
• Job order cost system = Sistem biaya pesanan
• Job time ticket = Kartu jam kerja
• Joint cost = Biaya gabungan
• Joint cost of capital = Biaya penggunan modal bersama
• Joint product = Produksi gabungan
• Joint venture = Usaha patungan
• Joint venture books = buku-buku usaha patungan
• Journal = Buku harian
• Journal entry = Ayat-ayat jurnal
• Journalizing = menjurnal/ penjurnalan
• Judgment sample = Sampel pertimbangan

L
• Labor = Tenaga kerja
• Labor budget = Anggaran tenaga kerja
• Labor cost = biaya tenaga kerja
• Labor cost control = pengendalian biaya tenaga kerja
• Labor cost report = Laporan biaya tenaga kerja
• Labor efficiency ratio = Rasio effiensi tenaga kerja
• Labor efficiency stasndar = Standar effisinsi tenaga kerja
• Labor efficiency Variance = Selisih effiensi upah
• Labor Fringe benefit = Pendapatan yang diterima tenaga kerja
• Labor performance report = Laporan pelaksanan kerja
• labor rate variance = Penyimpangan tarif tenaga kerja
• Land = Tanah
• Land right = Hak atas tanah
• Last in first out ( LIFO ) = Masuk pertamakeluar pertama
• Lease = Sewa
• Lease agreement = Kontrak sewa guna
• Leaseing = Sewa guna
• Ledger = Buku besar
• Legal capital = Modal resmi
• Lessee = Pihak yang menyewakan guna barang
• Lessor = Pihak yang menyewa guna barang
• letter of comments = Surat komentar
• Letter of transmettal = Surat penyerangan
• Liabilities = Kewajiban
• Limited liabilty = Tanggung jawab terbatas
• Liquidating deviden = Deviden likiudasi
• liquidity = Kemampunan bayar hutang jangka pendek
• Long from report = Laporan akuntansi betuk panjang
• Long run proof = Pengecekan jangka panjang
• Long term debets = Utang jangka panjang
• long term debet to equity ratio = Rasio utang jangka panjang terhadap modal sendiri
• Long term investment = Investasi jangka panjang
• Long term liabilities = Hutang jangka panjang
• Loss = rugi
• loss from operation = Rugi usaha
• Loss on realization = Realisasi kerugian
• Loss on reduction of inventory = Rugi penurunan nilai persdiaan
• Loss on repossession = Rugi penarikan kembali
• loss on sale of invesment = Rugi penjualan investasi
• Loss on trade in = Rugi pertukaran
• Loss unit = Unit yang hilang
• Lower cost or market = Harga beli atau harga pasar yang lebih rendah
• Lumsump purchase = Pembelian secara bulat