Account Title Artinya

Assets Harta

Current Assets Harta Lancar

Cash In Bank Kas di Bank

Petty Cash Kas Kecil

Account Receivable Piutang Dagang

Allowance For Doubtful Debt Penyisihan Kerugian Piutang

Furniture And Fixture Perabot & Inventaris

Interest Receivable Piutang Bunga

Notes Receivable Piutang Wesel

Merchandise Inventory Persediaan Barang Dagangan

Marketable Securities Surat-Surat Berharga

Supplies Perlengkapan

Store Supplies Perlengkapan Toko

Office Supplies Perlengkapan Kantor

Prepaid Advertising Iklan Dibayar Dimuka

Prepaid Expense Biaya Dibayar Dimuka

Prepaid Insurance Ansuransi Dibayar Dimuka

Prepaid Rent Sewa Dibayar Dimuka

Long Term Investment Investasi Jangka Panjang

Investment In Bond Investasi Dalam Obligasi

Investment In Common Stock Investasi Dalam Saham

Temporary Investment Investasi Jangka Pendek

Harta Tetap
Fixed Assets

Equipment Peralatan

Acumulated depreciation of equipment Akumulasi Penyusutan Peralatan

Store Equipment Peralatan Toko

Acumulated depreciation of store equipment Akumulasi Penyusutan Peralatan Toko

Office Equipment Peralatan Kantor

Acumulated depreciation of office equipment Akumulasi Penyusutan Peralatan Kantor

Building Gedung

Acumulated depreciation of building Akumulasi Penyusutan Gedung

Land Tanah

Acumulated depreciation of land Akumulasi Penyusutan Tanah

Machine Mesin

Acumulated depreciation of machine Akumulasi Penyusutan Mesin

Motor Vehicle Kendaraan

Acumulated depreciation of motor vehicle Akumulasi Penyusutan Kendaraan

Vat In PPN Masukan

Intangible Fixed Assets Harta Tidak Berwujud

Goodwill Nama Baik

Franchise Hak Istimewa

Leasing Hak Sewa

Liabilities Kewajiban
Account Payable Hutang Dagang

Bank Payable / Loan From Bank Hutang Bank

Bond Payable Hutang Obligasi

Interest Payable Hutang Bunga

Mortgage Payable Hutang Hipotek

Notes Payable Hutang Wesel

Salaries Payable Hutang Gaji

Tax Payable Hutang Pajak

Accrued Expense Hutang Biaya

Unearned Rent Sewa Diterima Dimuka

Unearned Revenue Pendapatan Diterima Dimuka

Vat Out PPN Keluaran

Equity Modal

Paid Up Capital Setoran Modal

Prive Pengambilan Pribadi

Drawing Pengambilan Pribadi

Devidend Pengambilan Saham

Income Summary Ikhtisar Laba Rugi

Common Stock Saham

Preferred Stock Saham Preferen / Istimewa

Retained Earning Laba Di Tahan

Pendapatan
Revenue

Sales Penjualan

Sales Return Pengembalian Penjualan

Sales Discount Potongan Penjualan

Commosion Income Pendapatan Dari Komisi

Consignment Income Pendapatan Dari Konsinyasi

Fare Income Pendapatan Dari Angkutan

Fees Earned Honor

Income From Joint Venture Pendapatan Dari Usaha Petungan

Interest Income Pendapatan Bunga

Other Income Pendapatan Lain-Lain

Recovery Income Pendapatan Diterima Kembali

Rent Income Pendapatan Sewa

Purchase Pembelian

Purchase Return Pengembalian Pembelian

Purchase Discount Potongan Pembelian

Cost Of Goods Sold Harga Pokok Penjualan

Expense Biaya

Advertising Expense Biaya Iklan

Telephone & Electeicity Expense Biaya Telepon dan Listrik

Store Supplies Expense Biaya Perlengkapan Toko

Bad Debt Expense Biaya Kerugian Piutang

Insurance Expense Biaya Asuransi

Rent Expense Biaya Sewa

Wages & Salaries Expense Biaya Upah dan gaji

Other Operating Expense Biaya Operasi Lainnya

Office Salaries Expense Biaya Gaji Kantor

Store Salaries Expense Biaya Gaji Toko

Salesmen Salaries Expense Biaya Gaji Bagian Penjualan

Supplies Expense Biaya Perlengkapan Toko

Office Supplies Expense Biaya Perlengkapan Kantor

Administrative Expense Biaya Administrasi

Interest Expense Biaya Bunga

Miscellanious Expense Biaya Rupa-Rupa

Motor Vehicle Expense Biaya Kendaraan

Utilities Expense Biaya Prasarana

Bank Service Charge Biaya Administrasi Bank

Income Tax Expense Biaya Pajak Penghasilan

Depreciation Expense Of Building Biaya Penyusutan Gedung

Depreciation Expense Of Equipment Biaya penyusutan Peralatan

Depreciation Expense Of Furniture And Fixture Biaya Penyusutan Perabot/Inventaris

Depreciation Expense Of Machine Biaya Penyusutan Mesin

Depreciation Expense Of Motor Vehicle Biaya Penyusutan Kendaraan

Depreciation Expense Of Office Equipment Biaya Penyusutan Peralatan Kantor

Depreciation Expense Of Store Equipment Biaya Penyusutan Peralatan Toko

Freight In Ongkos Angkut Pembelian