NAMA : JULIANUS TELAUMBANUA

PRODI : EKONOMI/KELAS A
Dosen pengampu : SERNIATI ZEBUA, S.E.,M.Sc

A.     Harta / Aktiva (Assets)

1)      Harta Lancar (Current Assets)
3)      Harta Tetap Berwujud (Tangible Fixed Assets)
4)      Harta Tetap Tidak Berwujud (Intangible Fixed Assets)
Harta tetap tidak berwujud antara lain sebagai berikut:
 Good will
 Paten (patents)
 Hak cipta (copyrights)
 Hak monopoli suatu usaha (franchise).
 Merek dagang (trade mark)
5)      Harta Lain-Lain (The Other Assets)
B.    Utang (Liabilities)
a) Kewajiban Lancar (Current Liabilities)
b) Utang Jangka Pendek (Short Term Liabilities)
 Utang wesel (notes payable)
 Utang dagang (account payable.
 Beban yang masih harus dibayar (accrued expenses)
 Pendapatan yang diterima di muka (unearned revenue)
b)      Kewajiban Jangka Panjang (Long Term Liabilities)
 Utang Obligasi (bond payable)
 Utang Hipotek (mortgage payable)
 Kredit investasi
C.     Modal (Capital)
.
 Modal Pribadi
 Modal Saham
 Laba yang ditahan
 Modal simpanan

D. Pendapatan (Income/Revenue)
1)      Pendapatan Operasional (Operating Income)
 Pendapatan jasa (fees income) dan
 Penjualan barang dagangan (Sates income).
2)      Pendapatan Lain-Lain (The other income)
 Pendapatan sewa (rent income) dan
 Penjualan aktiva tetap (gain on sales of fixed assets).
E.      Bebas (Expenses)
 Beban Operasional (Operating Expenses)
 Pembelian barang dagangan (purchases)
 Beban gaji (salaries expenses)
 Beban Iklan (advertising expenses)
 Beban masam-macam (miscellaneous expenses).