A
Asset : Aktiva
Additional investment : Investasi tambahan
Account : Akun
Account receivable subsidiary ledger : Buku besar pembantu piutang
Accounting : Akuntansi
Account payable subsidiary ledge : Buku besar pembantu utang
Accounting statement : Laporan akuntansi
Accumulation : Akumulasi
Accumulated depreciation : Akumulasi penyusutan
Accumulated depreciation of equipment : Akumulasi penyusutan peralatan
Account title : Nama akun
Accumulated depreciation of vehicle : Akumulasi penyusutan kendaraan
Accumulated depreciation of building : Akumulasi penyusutan bangunan
Accumulated depreciation of machinery : Akumulasi penyusutan mesin
Accrued expensed ialah : Beban yang masih harus dibayar
Administrative and general expense : Beban administrasi dan umum
Adjustment entries : Jurnal penyesuaian
Adjusted trial balance : Neraca saldo setelah penyesuaian
Auditing : Akuntansi pemerikasaan
Advertise expense : Beban iklan
B
Balance sheet : Neraca
Balance sheet items : Pos-pos neraca
Balance sheet approach : Pendekatan neraca
Balance : Saldo sisa
Building : Bangunan
Beginning capital : Modal awal periode
Bond payable : Obligasi utang
Book keeping : Pembukuan
Business unit entity concept : Konsep kesatuan usaha
Bank loan : Utang bank
Budgeting : Akuntansi anggaran
C
Capital : Modal
Cash flow : Arus kas
Cash receipt journal : Jurnal penerimaan kas
Cash on hand : Kas di tangan
Cash in bank : Kas di bank
Cash sales : Penjualan tunai
Cash disbursement/cash payment journal : Jurnal pengeluaran kas
Check mark : Tanda pemeriksaan
Closing entries : Jurnal penutup
Cost accounting : Akuntansi biaya
Cash discount : Potongan tunai
Commission expense : Beban komisi
Copyright : Hak cipta
Correction entries : Jurnal koreksi
Credit term : Syarat pembayaran
Commission revenue : Pendapatan komisi
Cost of goods sold : Harga pokok penjualan
Credit : Kredit
Current liabilities : Kewajiban lancar/jangka pendek
Current assets : Aktiva lancar
Current value : Nilai masa kini
Capital stock : Modal saham
D
Debt : Utang
Debtor : Debitur
Depreciation expense : Beban penyusutan
Depreciation expense of vehicle : Beban penyusutan kendaraan
Debtors account : Kartu piutang
Dividend : Keuntungan saham
Double entry : Tata buku berpasangan
Debt capital : Modal pinjaman
Depreciation : Penyusutan
Depreciation expense of equipment : Beban penyusutan peralatan
Debit/credit memo : Nota debet/kredit
Double entry book keeping : Pembukuan berpasangan
E
Ending inventory/stock : Persediaan akhir barang dagangan
Expenditure : Pengeluaran
Equities : Hak atas kekayaan
Equipment : Peralatan
Ending capital : Modal akhir periode
Expense : Beban
F
Fiscal period : Periode fiskal
Fixed assets : Aktiva tetap
Financial statement : Laporan keuangan
Freight in/transportation in/carriage inward : Biaya angkut pembelian
Freight out/transportation out/carriage outward : Biaya angkut penjualan
Financial accounting : Akuntansi keuangan
Fees income : Pendapatan jasa
G
General ledger : Buku besar umum
Goodwill : nama baik
Goods available for sale : Barang siap jual
Gain on sale of assets : Laba penjualan aktiva
General entries : Jurnal umum
Gross profit : Laba kotor
Government accounting : Akuntansi pemerintahan
H
Historical cost/at cost : Hak perolehan
I
Interest rates : Suku bunga
Income/revenue : Pendapatan
Interest expense : Beban bunga
Income tax : Pajak penghasilan
Interest receivable : Piutang bunga
Income/revenue : Pendapatan
Interest expense : Beban bunga
Income tax : Pajak penghasilan
Interest receivable : Piutang bunga
Interest payable : Utang bunga
Interest income/revenue/earned : Pendapatan bunga
Interpreting : Penafsiran
Income statement : Laporan laba rugi
Income statement : Laporan laba rugi
Intangible fixed assets : Aktiva tetap tidak berwujud
Invoice : Faktur
Income summary : Ikhtisar laba rugi
Insurance expense : Beban asuransi
Income summary : Ikhtisar laba rugi
Insurance expense : Beban asuransi
J
Journal : Jurnal
L
Land : Tanah
Ledger : Buku besar
Long term liabilities : Kewajiban jangka panjang
Marketable securities : Efek/surat berharga
Merchandise : Barang dagangan
Manufacturing : Pabrik
Maturity : Jatuh tempo
Liabilities : Kewajiban
Loss on sale of assets : Rugi penjualan aktiva
Maturity value : Nilai jatuh tempo
Machinery : Mesin
Management accounting : Akuntansi manajemen
Mortgage : Utang hipotik
Liabilities : Kewajiban
Loss on sale of assets : Rugi penjualan aktiva
Maturity value : Nilai jatuh tempo
Machinery : Mesin
Management accounting : Akuntansi manajemen
Mortgage : Utang hipotik
N
Net asset : Aktiva bersih
Net income : Laba bersih
Net purchase : Pembelian bersih
Net income : Laba bersih
Net purchase : Pembelian bersih
Non-operating revenue : Pendapatan luar usaha
Notes payable : Wesel bayar
Notes payable : Wesel bayar
Net loss : Rugi bersih
Non-operating expense : Beban luar usaha
Non-operating expense : Beban luar usaha
Notes receivable : Wesel tagih
