A. Acrual Basic dan Cash Basic Menurut UU No 16 th 2000, Pembukuan diselenggarakan dg prinsip taat azas dan dengan konsep dasar Akuntansi. Acrual Basic = Suatu konsep yg menyatakan bahwa penghasilan dilaporkan pada saat diterima Dan biaya dilaporkan saat biaya terjadi , ini kebanyakan dipakai di Indonesia. Cash Basic =konsep akuntansi yang mengakui pendapatan dan pengeluaran ketika kas Diterima atau dikeluarkan. AICPA =Amirican Insitute of Certified Public Accountans Seni dari pencatatan, penggol,dan peringkasan dg suatu cara tertentu dan dalam Nilai uang thdp kejadian atau transaksi2 yg paling sedikit/ sebagian bersifat ke Uangan dan penafsiran thdp hasil2nya. AAA. = American Accounting Association Proses pengidentifikasian, pengukuran dan penyampaian informasi ekonomi yg Memungkinkan utk dilakukanya penilaian dan keputusan yg tepat bagi para pemaKai informasi tsb. DAFTAR ISTILAH Akun = accountant Akuntansi = accounting Akuntansi biaya = cost accounting Akuntansi kemasyarakatan = social accounting Akuntansi keuangan = Financial accounting Akuntansi Manajemen = Management accounting Akuntansi perpajakan = Tax accounting Akuntansi Pemeriksaan = Auditing Akuntansi Pemerintahan = govermental accounting Akuntansi Umum = General accounting Akuntansi praktek = accountancy Informasi akuntansi = Acounting Information Informasi keuangan = Financial information Laporan Keuangan = Financial information Manajemen = Management Manajer = Manager Neraca = Balance Sheet Pabrik = Manufacturing Pemakai informasi akuntansi = user of accounting information Pembukuan = bookkeeping Pembukuan berpasangan = double entry book keeping Pengajaran akuntansi = accounting instruction Penafsiran = Interpreting Pencatatan = Recording Pengelompokan = classifying Pengikhtisaran = Summarizing Pengukuran = Measuring Sistem akuntansi = accounting system Beban = expense Biaya = Cost Debitur = Devitoor Kekayaan = Property Kewajiban = Liabilities Harta = assets Konsep kesatuan usaha = Business Entity Concept Koperasi = Cooperation Kerdit = Credit Kreditur = Creditor Laba = Profit, Earn Modal = Capital Pengambilan utk keperluan prive(pribadi) = Withdrawal for personel use Peralatan Kantor = office Equiment Prive = Drawing Perusahaan = business, Enterprise Perusahaan Perorangan = Proprietorship=Ownership Perusahaan Dagang = Commercial enterprise Perusahaan Jasa = Service Enterprise Persekutuan Firma = Firm, Company, Enterprise Persekutuan Komanditer = Limited Partnership Perseroan terbatas = Limited and Company Transaksi = Transaction Transaksi keuangan = Financial transaction Utang = Debts, Payable Akun/Perkiraan/Rekening = Account Harta Lancar = Current Assets Harta Tetap = Fixed Assets Harta tak Berwujud = Intangible Fixed Assets Hipotek = Mortgage payable Kekayaan Pemilik = Owners Equity Modal Saham = Capital Stock Obligasi = Bond Piutang Dagang = Account Receivable Pendapatan = Income/Revenue Pendapatan Jasa = Fees Income Pendapatan Bunga = Interest Income Pendapatan Sewa = Rent Income Perlengkapan = Supplies Utang Lancar = Current Liabilities Utang Jangka Panjang = Long term Liabilities Wesel Bayar = Note Payable Hak Kekayaan = Equities Keseimbangan = Balance Pengambilan Pribadi = Drawing Persamaan Akuntansi = Accouting Equation. Bentuk Perkiraan = Account Form Bentuk Laporan = Report Form Laporan Keuangan = Financial Statement Laporan laba-Rugi = Income Statement Laporan Perubahan Modal = Capital Statement Laba Bersih = Net Income Neraca = Balance Sheet Rugi Bersih = Net Loss. Faktur = Invoice Nota Debet = Debit Memo Nota Kredi = Credit Memo Jurnal Umum = General Journal Jurnal Khusus = Special Journal Pencatatan transaksi dalm jurnal = Journalizing Akun 2 kolom = Two colomn account /T Form/T account Akun 3 kolom = Three Column Account Akun 4 kolom = Four Column Account Buku Besar = Ledger Cek Kosong = bad cheek/ not sufficient fund chek. Neraca Sisa = Trial Balance Akun bentuk T = T. Account Catatan Pensil = Pencel Footing Catatan Kaki = Foot Noot Piutang = Account Receivable Sewa dibayar dimuka = Prepaid Rent Iklan dibayar dimuka = Prepaid Advertising Perlengkapan toko = Store Supplies Perlengkapan Kantor = Office Supplies Peralatan = Equipment Utang = Account Payable Pendapatan = Income Penghasilan = Revenue Beban = Expenses Beban Asuransi = Insurance Expenses Beban gaji = Salaries Expanses Beban Lain-lain = Minscellaneous Expenses Jurnal = Journal Penyesuaian = Adjusment. Neraca Sisa Disesuaikan = Adjusted Trial Balance Ayat Penyesuaian = Adjusted Entry Ayat Jurnal Penyesuaian = Adjusted Journal Entry Periode Akuntansi = Accounting periode Laporan Keuangan = Financial Statement Keuangan = Financial Neraca Sisa Setelah Penutupan = Post Closing Trial Balance Pendapatan diterima dimuka = Devered Revenue Pendapatan Bunga diterima dimuka = Accruals Interest Received In Advance Pendapatan Sewa diterima dimuka = Accruals Rent Collected In Advance Pendapatan Yang Akan Diterima = Accruals Recevable Upah yang masih harus Dibayar = Accruals Wages Payable Bunga yang masih harus dibayar = Accruals Interest payable Sewa yang masih harus dibayar = Accruals Rent Payable Pajak yang masih harus dibayar = Accruals Tax Payable Penyusutan Aktiva Tetap = Deppreciation of Fixed Asset Penyusutan Inventari Toko = Deppreciation of Strore Equipment Penyusutan Inventaris Kantor = Deppreciation of Office Equipment Pendekatan Neraca = Balance Approach Pendekatan Laba/Rugi Asuransi dibayar dimuka Bunga dibayar dimuka = Income Approch = Prepaid Insurance = Prepaid Interest Gaji dibayar dimuka = Prepaid Salaries Upah dibayar dimuka = Prepaid Wages Kertas kerja = Worksheet Pemindahbukuan = Posting Nilai Buku = Book value Bentuk Skontro/sebelah menyebelah = Account Form Bentuk Laporan = Report Form Harta Lancar = Current Assets Harta Tetap = Fixed Assets Laba Bersih = Nett Income Laporan Keuangan = Financial Statement Laporan Laba Rugi = Nett Income Laporan Perubahan Modal = Capital Statement Penambahan atas Modal = Increase in capital Pengurangan atas Modal = Deacrease in capital Rugi Bersih = Net Los Utang Jangka Pendek = Current Liabilities Utang Jangka Panjang = Long Term Liabilities. Beban dibayar dimuka = Prepaid Expenses Beban yang masih harus dibayar = Accrued Expenses JURNAL PEMBALIK = Reversing Entries Pendapatan ditrima dimuka = Defered Income Pendapatan yang masih harus ditrima = Accrued Receivable. KELAS 12 IPS Pembelian = Purchase Retur pembelian dan pengurangan harga = Purchase return and allowance Potongan Pembelian = Purchase discount Biaya Angkut Pembelian/masuk = Freight in Retur Penjualan & pengurangan harga = Sales return and allowances Potongan Penjualan = Sales Discount Persediaan Barang Dagangan = Merchandise Inventory Potongan Tunai = Cash Discount Nota Kredit = Credit Memorandum Sebelah Kredit = Credit Side Nota Debit = Debit Memorandum Sebelah Debit = Debit Side Persediaan Akhir = Ending Inventory Beban = Expense Franko pelabuhan pengapalan/penjual= Free on board shipping Point Franko pelabuhan tujuan/Pembeli = Free on board ditination point Persediaan = Inventory Saldo Normal = Normal Balance Jurnal Pembelian = Purchase Journal Retur Pembelian = Purchase Return Faktu Penjualan = Sales Invoice Retur Penjualan = Sales Return Syarat-syarat penbayaran = Term of Payment Potongan Perdagangan = Trade Discount Perusahaan Dagang = Trading Company. Jurnal Pengeluaran Kas = Cash payment journal Jurnal Penerimaan Kas = Cash Receipt Journal Barang Dagang = Merhandise Pedagang = Merchant Biaya Penjualan = Selling Expense Jurnal Khusus = Spesial Journal Syarat Pengiriman = Term of Delivery Syarat of Payment = Term of Payment Pedagang Besar = Wholesaler. Tanda Pemeriksaan = Check mark Kartu Piutang = Debtors account Buku Besar = General Ledger Daaftar Sisa Utang = Schedule of account payable Daaftar Sisa Piutang = Schedule of account Receiveable Buku Besar Pembantu = Subsudiary Ledger Neraca Sisa = Trial Balance Buku Pembantu Utang = Account payable subsidiary ledger Jurnal Pengeluaran Kas = Cash Payment Journal Jurnal Penerimaan Kas = Cash Receipt Journal Akun Pengendali/Induk = Controlling Account Ongkos angkut masuk = Freight in Ongkos angkut Keluar = Freight out Potongan Penjualan = Sales Discount Faktur Penjualan = Sales Invoice Buku Pembantu = Subsidiary ledger Kolom Serba Serbi = Sundry Account Syarat Pembayaran = Term of Payment. Ayat Jurnal Penyesuaian = Adjusted Entries Neraca Sisa Disesuaikan = Adjusted trial balance Ayat Jurnal Penutup = Closing Entry HPP = Cost of Goods Sold Ikhtisar Laba Rugi = Income Summary Sewa Dibayar Dimuka = Prepaid Rent Pendapatan Di Terima Dimuka = Unearned Revenue Nama Akun = Account Title Akumulasi Penyusutan = Accumulated Depreciation Penyesuaian = Adjusment Neraca = Balance Sheet Modal Saham = Capital Stock Beban Penyusutan = Depreciation Expense Keuntungan Saham = Dividens Laba Penjualan Aktiva Laporan Laba Rugi Rugi Penjualan Aktiva = Gain On Disposal = Income Statement = Loss on disposal Sisa Laba Ditahan = Retained Earnings. Persediaan Awal Barang Dagang = Beginning Merchandise Inventory HPP = Cost Of Goods Sold Nilai Persediaan Akhir = Ending Inventory Penjualan Kotor = Gross Sales Barang Tersedia Untuk Dijual = Merchandise Available Foe Sale Penjualan Bersih = Net Sales Pembelian = Purchases Potongan Pembelian = Purchases Discount Retur Pembelian dan Pengurangan Harga = Purchases Return & allowance Retur Penjualan & Pengurangan Harga = Sales Return & Allowance. Siklus Akuntansi = Accounting Cycle Persamaan akuntansi = Accounting equation Beban terutang = Accrued expensepayable Bunga yang akan diterima = accrued interest Utang bunga/bunga terutang = accrued interest payable Kewajiban yang masih harus dibayar = accrued liabilities Pendapatan yang akan di terima = accrued revenue Gaji yang akan dibayar = accrued salaries Upah = wages Akumulasi penyusut/Depresiasi akumulasi = Accumulated Depreciation/allowance de Preciation. Harga Perolehan = Acqusition Cost Nilai tambah = Added Value Gaji = salaries Laporan Tahunan = annual report Pendekatan aktiva = Asset Approach Tersedia = available Saldo = Balance Saldo Laba = Balance of Income Surat Utang Bank = bank bill Biaya bank = bank charges Suku bunga bank = bank rate Perbaikan = betterment Faktur = bill/invoice. Konosemen/Tanda terima barang = bill of lading Obligasi = Bond Penyusutan harta tak berwujud = Amortization Pulang pokok = Break Even Modal Pinjaman = Borrowed Capital Penyusutan Gedung = Building Depreciation Barang2 Modal = Capital Assets Modal berkurang = Capital Decrease Kelebihan Modal = Capital Deficiency Arus Kas = Cash Flow Laporan Arus Kas = Cash Flow Statement Kas di tangan = Cash on Hard Kelebihan Kas = Cash Over Pembayaran Kas = Cash Payment Cadangan Kas = Cash Reserve Ayat Jurnal Penutup = Closing Entry Aktiva lancar = Current Assets Hari jatuh Tempo = Date of Expiration Utang = Debts/Debt Laba yang di bagikan = Dividend Prive = Drawing Pendapatan = Earned Laba sesudah Pajak = Earning After Tax Laba Bersih/Laba Neto = Earning Net Margin, Net profit Umur Ekonomi = Economic Life Saldo Akhir = Ending Balance Persediaan Akhir = Ending Inventory Modal Sendiri = Equity Kejadian = Event Bukti-bukti = Evidence Kadaluarsa = Expiration Barang setengah jadi = Fabricating Material Goods Nilai Nominal = Face Value Arsip = File Barang Jadi = Finished Goods Keuntungan = Gains Rapat Umum Pemegang Saham = General Meeting Of Shareholders Perusahaan yang menjual Saham = Go Public Company Kesinambungan = Going Concern Akuntansi Pemerintah = Government Accounting Penjamin = Guarantor Ikhtisar Laba Rugi/laporan laba rugi = Income Statement/ Profit and loss statement Ikhtisar Rugi Laba = Income Summary. Kenaikan = Increase Terutang = Indebted Biaya tak Langsung = Indirect Cost Piutang Bunga = Interest Receivable Aktiva tak berwujud = Intangible Fixed Assets Perseroan Terbatas = Limited Company Beban listrik,air dan telepon = Lightwater and Telephone Expenses Utang Jangka Panjang = Long Term Liabities Kredit Jangka Panjang = Long Term Loan Jatuh Tempo = Maturity Perusahaan Dagang = Merchandising Company Hipotek = Mortgage Keuntungan Bersih = Net Income Laba Bersih Sesudah Pajak = Net Income After Tax Laba bersih sebelum pajak dan bunga = Net Income Before Tax and Interest Nihil = Nil Wesel Bayar = Note Payable Wesel Tagih = Note Receivable.