Akun-akun dalam Akuntansi (English)

Senin, 22 Oktober 2012
Current Asset :
Cash In Bank  = Kas di bank
Petty Cash  = Kas Kecil
Accounts Receivable =  Piutang Dagang
Allowance for Doubtful Debt = Cadangan kerugian piutang dagang
Merchandise Inventory = Persediaan barang dagang
Store Supplies = Perlengkapan Toko
Prepaid Insurance = Asuransi dibayar dimuka
Prepaid Rent = Sewa dibayar dimuka
Preapid Tax = Uang muka PPh Pasal 25
PPN Income = PPN Masukan
Prepaid PPN = Piutang PPN

Fixed Assets:

Equipment at Cost = Peralatan
Equipment Accum Dep = Akumulasi penyusutan peralatan

Current Liabilities:
Accounts Payable = Hutang Dagang
Expense Payable = Hutang Biaya
Income Tax Payable = Hutang Pajak Penghasilan (PPh)
PPN Payable = Hutang PPN
PPN Outcome = PPN Keluaran
Dividend Payable = Utang Dividend

Long Term Liabilities:
Bank Mega Loan = Hutang Jangka Panjang , loan=pinjaman

Equity:
Capital Stock = Modal Saham
Dividend = Dividen (semacam 'prive'/ pinjaman pribadi pemilik)
Retairned earning = laba ditahan

Revenues:
Sales = Penjualan barnag dagangan
Sales Return = Retur Penjualan

Cost of good sold:
Cost of good sold = Harga pokok penjualan
Freight paid = Beban Transportasi

Operating Expenses:
Advertising expenses = beban iklan
Telephone & Electricity Expenses = Beban telepon dan listrik
Store supplies expenses = Beban perlengkapan toko
Bad debt expenses = beban kerugian penghapusan piutang
Depreciation expenses = Beban depresi aktiva tetap
Insurance expense = beban asuransi
Rent Expense = Beban sewa toko
Wages and Salaries = Beban upah dan gaji
Other operating expenses = Beban operasi lainnya

Other Revenues and Gains:
Interest Revenue = Pendapatan bunga

Other expenses and loan:
Interest Expense = beban bunga
Bank service charge = Beban administrasi bank
Income tax expense = beban pajak penghasilan (PPh)

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