DAFTAR NAMA ISTILAH AKUNTANSI

NO INDONESIA ACCOUNTING
1 Jurnal Penjualan Sales journal
2 Jurnal Pembelian Purchase journal
3 Jurnal Penerimaan Kas Cash Receipt journal
4 Jurnal Pengeluaran Kas Cash Paymant journal/Cash Disburtment Journal
5 Jurnal Umum Memorial journal
6 Kartu persediaan barang dagangan Inventory card
7 Jurnal Penyesuaian Adjusting entry / adjustment entries
8 Jurnal Penutup Closing entries
9 Jurnal Rekapitulasi Rekapitulation journal
10 Jurnal Pembalik Reveresing entries
11 Neraca Saldo Trial balance
12 Neraca Saldo Setelah Penyesuaian Adjusted trial balance/Trial balance after AJP
13 Neraca Saldo Setelah Penutupan Clossing trial balance
14 Neraca lajur Work sheet
15 Neraca keuangan Balance sheet
16 Laporan Rugi Laba Income statement/Profit and lost
17 Laporan Perubahan modal Equity statement/capital statement
18 Laporan laba ditahan Retained Earning statement
19 Laporan Rekonsiliasi Bank Bank rekonsiliation
20 Laporan Arus Kas Cash flow statement
22 Buku Besar Ledger / General Ledger
23 Buku Besar setelah penutupan Ledger after Closing
24 Akun /keterangan Account
25 Daftar Saldo Utang Dagang List Of Account Payable
26 Daftar Saldo Piutang Dagang List Oaf Account Receivable
27 Buku Besar Pembantu Subsidary Ledger of
28 Laba Kotor Gross Profit
29 Laba Bersih Net Profit
30 Laba Operasi Operating Income
31 Laba Sebelum Pajak Pre-Tax Income / Profit Before Tax

10000 AKTIVA ASSETS

11000 Aktiva Lancar Current Assets
11101 Kas di bank Cash in Bank
11102 Kas kecil Patty cash
11201 Piutang Dagang Account receivable
11202 Cadangan Kerugian Piutang Allowance for doubetful debt
11203 Persediaan Barang Dagangan Merchandise inventory
11310 Perlengkapan kantor Office supplies
11320 Perlengkapan toko Store supplies
11410 Asuransi dibayar dimuka Prepaid insurance
11420 Sewa dibayar dimuka Prepaid rent
11430 Gaji dan upah dibayar dimuka Prepaid Wages and salaries
11440 Iklan dibayar dimuka Prepaid advertising
11510 Pajak PPN 25 dibayar dimuka Prepaid income tax article 25
11520 Pajak penghasilan PPh pasal 23 dibayar dimuka Prepaid Incame tak article 23
11530 Pajak pembelian barang dagangan PPN Income / Vat-In
Pendapatan yang masih harus diterima Accured Revenue/Accured Income
 NO INDONESIA ACCOUNTING

12000 Aktiva Tetap Fixed Assets

12100 Tanah Land
12210 Gedung Building
12220 Akumulasi penyusutan gedung Building accumulation depreciation
12310 Peralatan kantor Equipment at cost
12320 Akumulasi penyusutan peralatan Equipment accumulation depreciation
12410 Kendaraan Vehicle
12420 Akumulasi penyusutan kendaraan Vehicle accumulation depreciation

20000 UTANG LIABILITIES

21000 Utang Jangka Pendek Current Liabilities
21110 Utang Usaha Account Payable
21120 Utang Beban Expense Payable / accrued expense
21210 PPN Keluaran PPN Outcome/VAT Out
21310 Utang PPN VAT Payable
21320 Utang PPh 21 Income Tax Payable Article 21
21330 Utang PPh 23 Income Tax Payable Article 23
21340 Utang PPh 25/29 Income Tax Payable Article 25/29
21999 Utang lancar lainnya Other current liabilities
Pendapatan diterima di muka Unearned Revenue
Utang Deviden Deviden Payable
Kartu Kredit Credit Card

22000 Utang Jangka Panjang Long Term Liabilities

22110 Utang Jaminan Hari Tua Retaired Payable
22120 Utang Bank Mandiri Bank Mandiri Loan

30000 MODAL EQUITY

31100 Modal Saham Biasa Common Stock
32000 Laba Ditahan Retained Earnings
33000 Dividen Dividend
34000 Laba Periode Berjalan Income Summary / Current Year Earning
39999 Saldo Penyeimbang Historical Balancing

40000 Pendapatan INCOME

41100 Penjualan Sales
41110 Potongan Penjualan Sales discount
41120 Retur Penjualan Sales return
42000 Jasa Reparasi Service Income
43000 Jasa Pengiriman Penjualan Freight Out

50000 HARGA POKOK PENJUALAN COST OF SALES

51000 Harga Pokok barang yang dijual Cost of Goods Sold
51100 Pembelian Purchase
51110 Potongan Pembelian Purchase discount
52120 Retur Pembelian Purchase return
53000 Beban angkut pembelian Freight in/Freight Paid

60000 BEBAN EXPENSE

61000 Beban penjualan Sales Expense
61100 Beban Gaji & Upah Bag. Penjualan Wages and Salaries expense
 NO INDONESIA ACCOUNTING
61200 Beban Kerugian Piutang Bad Debt Expense
61300 Beban Iklan Advertising expense
61400 Beban Penyusutan – Kendaraan Depreciation Expense – vehicle

62000 Beban Administrasi dan Umum General and Adm. Expense

62100 Beban Gaji & Upah Bag. Umum & Admin Wages & Salaries Expense
62200 Beban Listrik, Air, & Telepon Electicity, Water, Telp Expense
62300 Beban Asuransi Insurance Expense
62400 Beban Sewa Rent Expense
62500 Beban Pemeliharaan & Reparasi Maintenance Expense
62600 Beban Langganan Koran & Majalah Newspaper & Tabloid Expense
62700 Beban Perlengkapan Toko Supplies Expense
62800 Pajak Penghasilan Badan Income Tax Expense
62900 Beban Depresiasi - Peralatan Depreciation Exp – Equipment
63000 Beban Depresiasi - Gedung Depreciation Exp – Building
63100 Beban Umum & Admin Lainnya Other General & Adm Expense

80000 Pendapatan Lain-Lain Other Income

81100 Pendapatan Bunga Interest Revenue
81200 PendDevidenapatan Deviden Income
81300 Laba/Pendapatan Lain-lain Other Revenue
81400 Pendapatan denda Late fee Collected

90000 Beban Lain-Lain Other Expenses

91100 Biaya Administrasi Bank Bank Charge
91200 Biaya Bunga Interest Expense
91300 Biaya Lain-lain Other Expense/Miscellaneous Expense
91400 Laba/rugi penjualan Kendaraan Gain/Loss Sales Vehicle
91500 Beban denda keterlambatan Late Fee Expense
91600 Beban Kerugian Barang Loss of goods Expense