Kamus Akuntansi

Kamus Akuntansi

Dalam akuntansi terdapat banyak istilah-istilah akuntansi yang harus kita ketahui, yaitu:

Ø  Akuntan Publik Bersertifikat (Certified Public Accountace - CPA)

Ø  Akrual (Accruals)

Ø  Aktiva Tetap (Fixed Assets)

Ø  Akumulasi Penyusutan (Accumulated Depreciation)

Ø  Akun Aset (Asset Accounts)

Ø  Akun Beban (Expense Accounts)

Ø  Akun Ekuitas (Equity Accounts)

Ø  Akun Kewajiban (Liability Accounts)

Ø  Akun Kontra (Contra Accounts)

Ø  Akun Modal Pemilik (Owner's Equity Account)

Ø  Akun Nominal/ Akun Laba-Rugi (Nominal Accounts)

Ø  Akun Penarikan Modal Pemilik / Prive (Owner's Withdrawal Account)

Ø  Akun Pendapatan (Revenue Accounts)

Ø  Akun Permanen (Permanent Accounts)

Ø  Akun Riil/ Akun Neraca (Real Accounts)

Ø  Akun Sementara (Temporary Accounts)

Ø  Akun/ Rekening (Accounts)

Ø  Akuntansi (Accounting)

Ø  Akuntansi Anggaran (Budgetary Accounting)

Ø  Akuntansi Biaya (Cost Accounting)

Ø  Akuntansi Intern (Internal Accounting)

Ø  Akuntansi Keuangan/ Akuntansi Umum (Financial Accounting/ General Accounting)

Ø  Akuntansi Manajemen (Management Accounting)

Ø  Akuntansi Pemeriksaan (Auditing)

Ø  Akuntansi Pemerintahan (Governmental Accounting)

Ø  Akuntansi Perpajakan (Tax Accounting)

Ø  Akuntansi Publik (Public Accounting)

Ø  Aset (Assets)

Ø  Aset Tak Berwujud (Intangible Assets)

Ø  Asuransi Dibayar di Muka (Prepaid Insurance)

Ø  Auntan Industri/ Akuntan Biaya (Cost Accountance)

Ø  Ayat Jurnal (Journal Entry)

Ø  Ayat Jurnal Koreksi (Correction Entries)

Ø  Ayat Jurnal Pembalik (Reversing Entries)

Ø  Ayat Jurnal Penutup (Closing Entries)

Ø  Ayat Jurnal Penyesuaian (Adjusting Entry)

Ø  Bahasa Bisnis (Business Language)

Ø  Beban (Expenses)

Ø  Beban Gaji (Salary Expense)

Ø  Beban Iklan (Advertising Expense)

Ø  Beban Listrik, Telepon, Air/ Beban

Ø  Utilitas (Utilities Expenses)

Ø  Beban Operasi (Operasional Expenses)

Ø  Beban Penyusutan (Depreciation Expense)

Ø  Beban Sewa (Rent Expense)

Ø  Bentuk Akun (Account Form)

Ø  Bentuk Akun Skontro/ Bentuk

Ø  Horizontal/ Bentuk Akun T (T Account Form)

Ø  Bentuk Akun Stafel (Balance Column Accounts)

Ø  Bentuk Bertahap (Multiple Step Form)

Ø  Bentuk Langsung (Single Step Form)

Ø  Buku Besar (General Ledger)

Ø  Catatan atas Laporan Keuangan (Notes of Financial Statements)

Ø  Controller

Ø  Dasar Akrual (Accrual Basis)

Ø  Dasar Tunai/ Dasar Kas (Cash Basis)

Ø  Debit (Debit)

Ø  Dokumen Sumber (Source Document)

Ø  Ekuitas Pemilik (Owner's Equity)

Ø  Ikatan Akuntan Indonesia - IAI

Ø  Ikhtisa Laba-Rugi (Income Statement Summary)

Ø  Investasi Jangka Panjang (Longterm Investment)

Ø  Investor

Ø  Jurnal Dua Kolom (Two Column Journal)

Ø  Jurnal Khusus (Special Journal)

Ø  Jurnal Penyesuaian (Adjustment Journal)

Ø  Jurnal/ Buku Harian (Journal)

Ø  Karyawan

Ø  Kas (Cash)

Ø  Keluaran (Barang atau Jasa =Output)

Ø  Kewajiban (Liabilities)

Ø  Kewajiban Akrual (Accrued Liabilities)

Ø  Kewajiban Jangka Panjang (Longterm Debts)

Ø  Kewajiban Lain-lain (Other Liabilities)

Ø  Kewajiban Lancar (Current Liabilities)

Ø  Konsep Penandingan (Matching Concept)

Ø  Konsep Pengakuan Pendapatan (Revenue Recognition Concept)

Ø  Kredit (Credit)

Ø  Kreditor (Creditur)

Ø  Laba (Profit)

Ø  Laba Bersih sebelum Pajak (Net Income before Taxes)

Ø  Laba Bersih setelah Pajak (Net Income after Taxes)

Ø  Laba Operasi

Ø  Laporan Arus Kas (Statement of Cash Flow)

Ø  Laporan Ekuitas Pemilik (Statement of Owner's Equity)

Ø  Laporan Keuangan (Financial Statement)

Ø  Laporan Laba-Rugi (Income Statement)

Ø  Manajer (Manager)

Ø  Neraca (Balance Sheet)

Ø  Neraca Lajur/ Kertas Kerja (Worksheet)

Ø  Neraca Saldo (Trial Balance)

Ø  Neraca Saldo (Trial Balance)

Ø  Neraca Saldo setelah Penutupan (Post Closing Trial Balance)

Ø  Neraca Saldo yang Disesuaikan (Adjusted Trial Balace)

Ø  Organisasi Nirlaba (Non-profit Oriented Organization)

Ø  Pelanggan (Customer)

Ø  Pemegang Buku (Book Keeper)

Ø  Pemeriksa Intern (Internal Auditor)

Ø  Pemilik Perusahaan (Owner)

Ø  Pemindah Bukuan (Posting)

Ø  Penangguhan (Deferrals)

Ø  Pendapatan Diterima di Muka (Unearned Revenue)

Ø  Pendapatan Jasa (Service Revenue)

Ø  Penjurnalan (Journalizing)

Ø  Peralatan Kantor (Office Equipment)

Ø  Periode Akuntansi (Accounting Periode)

Ø  Perlengkapan (Supplies)

Ø  Persamaan Dasar Akuntansi (Accounting Equation)

Ø  Perusahaan Dagang (Merchandising)

Ø  Perusahaan Jasa (Service Company)

Ø  Perusahaan Manufaktur (Manufacturing)

Ø  Perusahaan Persekutuan (Partnership)

Ø  Perusahaan Perseorangan (Proprietorship)

Ø  Perusahaan Perseroan (Corporation)

Ø  Piutang Usaha (Accounts Receivable)

Ø  Porsekot/ Premi (Prepaid)

Ø  Proses Akuntansi (Accounting Process)

Ø  Proses Penyesuaian (Adjusting Process)

Ø  Rugi (Loss)

Ø  Saldo (Balance)

Ø  Saldo Normal Akun (Normal

Ø  Balance of Accounts)

Ø  Seimbang (Balance)

Ø  Sewa Dibayar di Muka (Prepaid Rent Expense)

Ø  Siklus Akuntansi (Accounting Cycle)

Ø  Sistem Akuntansi Berpasangan (Double Entry System)

Ø  Sumber Daya (Input)

Ø  Tanah (Land)

Ø  Transaksi Bisnis (Business Transaction)

Ø  Transaksi Eksternal (External Transaction)

Ø  Transaksi Internal (Internal Transaction)

Ø  Utang Beban/ Beban Akrual (Accrued Expenses)

Ø  Utang Usaha (Accounts Payable) 

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