Sabtu, September 15, 2012

Glosarium Akuntansi


 

1.    Akumulasi penyusutan = accumulated depreciation
2.    Barang tersedia untuk dijual = merchandise available for sale
3.    Barang dagangan = merchandise
4.    Bebas sampai di atas geladak kapal = FOB (free on board)
5.    Beban lain-lain = other expense
6.    Beban angkut pembelian = freight in
7.    Beban angkut penjualan = freight out
8.    Beban usaha = operating expense
9.    Buku jurnal pembelian = purchases journal
10. Buku jurnal penjualan = sales journal
11. Buku besar pembantu = subsidiary ledger
12. Buku piutang = account receivable subsidiary ledger
13. Buku piutang / langganan = customers ledger
14. Buku persediaan = stock ledger sheets
15. Buku utang = account payable subsidiary ledger
16. Buku memorial = general journal
17. Buku harian khusus = special journal
18. Cek kosong = NSF check
19. Daya beli = purchasing power
20. Daftar persediaaninventory sheet
21. Daftar sisa piutang = schedule of account receivable
22. Daftar sisa utang = schedule of account payable
23. Efek / surat berharga = marketable securities
24. Faktur pembelian = purchases invoice
25. Faktur penjualan = sales invoice
26. Harga pokok penjualan = cost of goods sold
27. Ikhtisar laba rugi = income summary
28. Laba bersih = net income / net pfofit
29. Nama akun = account title
30. Neraca = balance sheet
31. Neraca sisa / neraca saldo = trial balance
32. Neraca sisa disesuaikan (NSD) = as adjusted trial balance
33. Nilai pasar = market value
34. Nota debit = debit memo
35. Nota kredit = credit memo
36. Pajak penjualan = sales tax
37. Pembelian bersih = net purchases
38. Pembelian = purchases
39. Penambahan atas modal = increase in capital
40. Penjualan = sales
41. Pendapatan lain-lain = other income
42. Penjualan bersih = net sales
43. Pembelian / akun pembelian = purchases
44. Pembelian tunai = cash purchases
45. Pembelian retur dan pengurangan harga = purchases return and allowances
46. Penjualan retur dan pengurangan harga = sales return and allowances
47. Pengendalian persediaan = stock control
48. Perkiraan pengawas = contolling account
49. Petunjuk posting = posting reference
50. Perusahaan dagang = trading company
51. Penjualan / akun penjualan = sales
52. Penjualan bersih = net sales
53. Persediaan barang dagangan = merchandise inventory
54. Pesanan pembelian = purchases order
55. Potongan tunai = cash discount
56. Potongan tunai pembelian = purchases discount
57. Potongan tunai penjualan = sales discount
58. Rabat / potongan perdagangan = trade discount
59. Retur pembelian dan pengurangan harga = purchases return and allowance
60. Retur penjualan dan pengurangan harga = sales return and allowance
61. Rugi bersih = net loss
62. Saldo normal = normal balance
63. Sistem berkala = periodic system
64. Sistem terus-menerus = perpetual system
65. Syarat pembayaran = credit term (term of credit)
66. Tidak cukup dana = NSF (not sufficient funds)
67. Wesel bayar = notes payable
68. Wesel tagih = notes receivable

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