100 Istilah Akuntansi

NO	Account Number	Account	Meaning
1	1	Assets	Aktiva
2	11	Current Assets	Aktiva lancar
3	111	Cash	Kas
4	1111	Cash on hand	Kas ditangan
5	1112	Cash on bank	Kas dibank
6	11121	Bank Mandiri	Bank Mandiri
7	11122	Bank BNI	Bank BNI
8	112	Account Receivable	Piutang Dagang
9	1121	Account Receivable Module	akun modul piutang
10	1122	Allowance for doubtful account	Cadangan kerugian piutang
11	113	Inventory	Persediaan
12	1131	Computer (PC) Inventory	Persediaan Komputer
13	1132	Computer Laptop Inventory	Persediaan laptop
14	114	Prepayments	Biaya dibayar dimuka
15	1141	Insurance	Asuransi dibayar dimuka
16	1142	Prepaid Rent	Sewa dibayar dimuka
17	115	Prepaid Tax	Pajak dibayar dimuka
18	1151	Prepaid Tax PPH 22	Pajak impor dibayar dimuka
19	1152	Prepaid Tax PPH 25	Pajak angsuran dibayar dimuka
20	116	Advance Purchase to Vendor	Angsuran pembelian ke supplier
21	117	Supplies	Perlengkapan
22	12	Fixed Assets	Aktiva tetap
23	121	Land	Tanah
24	122	Book Value of Building	Nilai buku gedung
25	1221	Building Value	Nilai gedung
26	1222	Accumulated Depreciation of Building	Akumulasi Depresiasi Gedung
27	123	Book Value of Equipment	Nilai buku peralatan
28	1231	Equipment Value	Nilai Peralatan
29	1232	Accumulated Depreciation of Equipment	Akumulasi Depresiasi Peralatan
30	124	Book Value of Computer	Nilai buku komputer
31	1241	Computer Value	Nilai Komputer
32	1242	Accumulated Depreciation of Computer	Akumulasi Depresiasi Komputer
33	2	Liabilities	Hutang
34	21	Current Liabilities	Hutang lancar
35	211	Trade payable	Hutang Usaha
36	212	Accrued Liabilities	Hutang Dagang
37	2121	Accrued Rent	Hutang sewa
38	2122	Accured Salaries	Hutang Gaji
39	2123	Accrued Interest	Hutang Bunga
40	213	Tax payable/receivable	Hutang Pajak/Piutang pajak
41	2131	Sales Tax Collected	Pajak Penjualan
42	2132	Purchase Tax Paid	Pajak Pembelian dibayar
43	214	Income Tax 21/26 Liabilities	Hutang Pajak Pendapatan 21/26
44	215	Sales Tax Payable	Hutang Pajak Penjualan
45	22	Long term Liabilities	Hutang Jangka Panjang
46	221	Loans Payable	Pinjaman hutang
47	222	Mortgage payable	Hutang Hipotik
48	3	Capital	Modal
49	31	Paid in Capital	Modal disetor
50	32	Premium of Paid of Capital	Premi modal disetor
51	33	Retained Earnings	Saldo laba
52	34	Current Year Earning	Tahun berjalan produktif
53	4	Revenues	Pendapatan
54	41	Sales	Penjualan
55	411	Computers (PC)	Penjualan Komputer (PC)
56	412	Laptop	Penjualan Laptop
57	413	Services	Pendapatan Jasa
58	42	Sales Return	Retur Penjualan
59	421	Computer PC	Retur Penjualan Komputer
60	422	Laptop	Retur Penjualan Laptop
61	43	Other Operating Income	Pendapatan operasional lainnya
62	431	Fixed Deposits Interest	Bunga Deposito Tetap
63	432	Bank Interest	Bunga Bank
64	433	Purchase Discount	Potongan Pembelian
65	434	Rent	Sewa
66	435	Shipping Collected	Biaya Ongkos Kirim
67	44	Other Revenues	Pendapatan lain-lain
68	441	Recovery of Bad Debt	Pembayaran Piutang Ragu-ragu
69	442	Gain on sales of Assets	Keuntungan Penjualan Aktiva
70	443	Exchange Gain/Loss	Selisih laba/Rugi
71	444	Late Fee Collected Income	Biaya Lambat Bayar
72	5	Expenses	Biaya
73	51	Cost of Good Solds	Harga Pokok Penjualan
74	511	COGS - Computer PC	Harga pokok penjualan Komputer PC
75	512	COGS - Laptop	Harga pokok penjualan Laptop
76	513	Shipping Expense	Biaya Pengiriman
77	52	General & Admin Expenses	Biaya umum dan administrasi
78	521	Payroll & Related	Biaya upah
79	5211	Salaries	Biaya Gaji
80	5212	Rent	Biaya Sewa
81	5213	Bonuses	Bonus
82	5214	Medical Claims	Klaim Kesehatan
83	5215	Direct labour	Biaya anggaran buruh langsung
84	53	Overhead Expenses	Biaya Overhead
85	531	Office Supplies	Perlengkapan Kantor
86	532	Telephone, Water, & Electrical	Biaya Telepon, Air, dan Listrik
87	533	Advertising	Biaya Iklan
88	534	Sales Discount	Potongan Penjualan
89	535	Courier Charges	Biaya Kurir
90	536	Insurance	Biaya Asuransi
91	537	Printing & Stasionery	Biaya Fotokopi
92	538	Depreciation	Depresiasi
93	5381	Builidings	Depresiasi Gedung
94	5382	Equipment	Depresiasi Peralatan
95	5383	Computers	Depresiasi Komputer
96	54	Financial Expense	Biaya Keuangan
97	541	Bank Interest	Biaya Bunga Bank
98	542	Bank Charge	Biaya denda Bank
99	543	Lost on Sale/Assets	Penurunan Penjualan/Aktiva
100	544	Late Fees Paid	Biaya Denda Keterlambatan