Istilah-istilah penting pada Akuntansi
Akuntan Publik Bersertifikat (Certified Public Accountace -CPA)
Akrual (Accruals)
Aktiva Tetap (Fixed Assets)
Akumulasi Penyusutan (Accumulated Depreciation)
Akun Aset (Asset Accounts)
Akun Beban (Expense Accounts)
Akun Ekuitas (Equity Accounts)
Akun Kewajiban (Liability Accounts)
Akun Kontra (Contra Accounts)
Akun Modal Pemilik (Owner's Equity Account)
Akun Nominal/Akun Laba-Rugi (Nominal Accounts)
Akun Penarikan Modal Pemilik/Prive (Owner's Withdrawal Account)
Akun Pendapatan (Revenue Accounts)
Akun Permanen (Permanent Accounts)
Akun Riil/Akun Neraca (Real Accounts)
Akun Sementara (Temporary Accounts)
Akun/Rekening (Accounts)
Akuntansi (Accounting)
Akuntansi Anggaran (Budgetary Accounting)
Akuntansi Biaya (Cost Accounting)
Akuntansi Intern (Internal Accounting)
Akuntansi Keuangan/Akuntansi Umum (Financial Accounting/General Accounting)
Akuntansi Manajemen (Management Accounting)
Akuntansi Pemeriksaan (Auditing)
Akuntansi Pemerintahan (Governmental Accounting)
Akuntansi Perpajakan (Tax Accounting)
Akuntansi Publik (Public Accounting)
Aset (Assets)
Aset Tak Berwujud (Intangible Assets)
Asuransi Dibayar di Muka (Prepaid Insurance)
Auntan Industri/Akuntan Biaya (Cost Accountance)
Ayat Jurnal (Journal Entry)
Ayat Jurnal Koreksi (Correction Entries)
Ayat Jurnal Pembalik (Reversing Entries)
Ayat Jurnal Penutup (Closing Entries)
Ayat Jurnal Penyesuaian (Adjusting Entry)
Bahasa Bisnis (Business Language)
Beban (Expenses)
Beban Gaji (Salary Expense)
Beban Iklan (Advertising Expense)
Beban Listrik, Telepon, Air/Beban Utilitas (Utilities Expenses)
Beban Operasi (Operasional Expenses)
Beban Penyusutan (Depreciation Expense)
Beban Sewa (Rent Expense)
Bentuk Akun (Account Form)
Bentuk Akun Skontro/Bentuk Horizontal/Bentuk Akun T (T Account Form)
Bentuk Akun Stafel (Balance Column Accounts)
Bentuk Bertahap (Multiple Step Form)
Bentuk Langsung (Single Step Form)
Buku Besar (General Ledger)
Catatan atas Laporan Keuangan (Notes of Financial Statements)
Controller Dasar Akrual (Accrual Basis)
Dasar Tunai/Dasar Kas (Cash Basis)
Debit (Debit)
Dokumen Sumber (Source Document)
Ekuitas Pemilik (Owner's Equity)
Ikatan Akuntan Indonesia - IA I Ikhtisa Laba-Rugi (Income Statement Summary)
Investasi Jangka Panjang (Longterm Investment)
Investor Jurnal Dua Kolom (Two Column Journal)
Jurnal Khusus (Special Journal)
Jurnal Penyesuaian (Adjustment Journal)
Jurnal/Buku Harian (Journal)
Karyawan
Kas (Cash)
Keluaran (Barang atau Jasa = Output)
Kewajiban (Liabilities)
Kewajiban Akrual (Accrued Liabilities)
Kewajiban Jangka Panjang (Longterm Debts)
Kewajiban Lain-lain (Other Liabilities)
Kewajiban Lancar (Current Liabilities)
Konsep Penandingan (Matching Concept)
Konsep Pengakuan Pendapatan (Revenue Recognition Concept)
Kredit (Credit)
Kreditor (Creditur)
Laba (Profit)
Laba Bersih sebelum Pajak (Net Income before Taxes)
Laba Bersih setelah Pajak (Net Income after Taxes)
Laba Operasi
Laporan Arus Kas (Statement of Cash Flow)
Laporan Ekuitas Pemilik (Statement of Owner's Equity)
Laporan Keuangan (Financial Statement)
Laporan Laba-Rugi (Income Statement)
Manajer (Manager)
Neraca (Balance Sheet)
Neraca Lajur/Kertas Kerja (Worksheet)
Neraca Saldo (Trial Balance)
Neraca Saldo (Trial Balance)
Neraca Saldo setelah Penutupan (Post Closing Trial Balance)
Neraca Saldo yang Disesuaikan (Adjusted Trial Balace)
Organisasi Nirlaba (Non-profit Oriented Organization)
Pelanggan (Customer)
Pemegang Buku (Book Keeper)
Pemeriksa Intern (Internal Auditor)
Pemilik Perusahaan (Owner)
Pemindah Bukuan (Posting)
Penangguhan (Deferrals)
Pendapatan Diterima di Muka (Unearned Revenue)
Pendapatan Jasa (Service Revenue)
Penjurnalan (Journalizing)
Peralatan Kantor (Office Equipment)
Periode Akuntansi (Accounting Periode)
Perlengkapan (Supplies)
Persamaan Dasar Akuntansi (Accounting Equation)
Perusahaan Dagang (Merchandising)
Perusahaan Jasa (Service Company)
Perusahaan Manufaktur (Manufacturing)
Perusahaan Persekutuan (Partnership)
Perusahaan Perseorangan (Proprietorship)
Perusahaan Perseroan (Corporation)
Piutang Usaha (Accounts Receivable)
Porsekot/Premi (Prepaid)
Proses Akuntansi (Accounting Process)
Proses Penyesuaian (Adjusting Process)
Rugi (Loss)
Saldo (Balance)
Saldo Normal Akun (Normal Balance of Accounts)
Seimbang (Balance)
Sewa Dibayar di Muka (Prepaid Rent Expense)
Siklus Akuntansi (Accounting Cycle)
Sistem Akuntansi Berpasangan (Double Entry System)
Sumber Daya (Input)
Tanah (Land)
Transaksi Bisnis (Business Transaction)
Transaksi Eksternal (External Transaction)
Transaksi Internal (Internal Transaction)
Utang Beban/Beban Akrual (Accrued Expenses)
Utang Usaha (Accounts Payable)
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