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English Accounting Terms Guide

The document provides English translations for common accounting terms from Indonesian to help accounting beginners. It includes terms for assets like cash, accounts receivable, supplies, and prepaid expenses. Fixed asset terms like building, accumulated depreciation, land, equipment, and vehicles are also translated. Liability terms cover accounts payable, salaries payable, utilities payable, unearned fees, rent payable, loans, and bonds payable. Finally, it lists terms for equity, revenue, expenses, general accounting concepts, and key financial reports.

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Mark Markus
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89 views2 pages

English Accounting Terms Guide

The document provides English translations for common accounting terms from Indonesian to help accounting beginners. It includes terms for assets like cash, accounts receivable, supplies, and prepaid expenses. Fixed asset terms like building, accumulated depreciation, land, equipment, and vehicles are also translated. Liability terms cover accounts payable, salaries payable, utilities payable, unearned fees, rent payable, loans, and bonds payable. Finally, it lists terms for equity, revenue, expenses, general accounting concepts, and key financial reports.

Uploaded by

Mark Markus
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Istilah-Istilah Akuntansi Dalam Bahasa Inggris

Istilah-Istilah Akuntansi Dalam Bahasa Inggris

Berikut ini adalah beberapa istilah dalam akuntansi dalam bahasa Inggris untuk
mempermudah kalian para pemula yang sedang belajar akuntansi

A. Golongan Harta (Assets)


1. Harta Lancar (Current Assets)
a. Kas = Cash
b. Piutang = Account Receivable (A/R)
c. Perlengkapan = Supplies
d. ... dibayar dimuka = Prepaid ...
- Asuransi dibayar dimuka = Prepaid Insurance
- Iklan dibayar dimuka = Prepaid Advertaising
- Sewa dibayar dimuka = Prepaid Rent
- Gaji dibayar dimuka = Prepaid Salaries

2. Harta Tetap (Fixed Assets)


a. Gedung = Building
b. Akumulasi Penyusutan Gedung = Accumulated Depreciation of Building
c. Tanah = Land
d. Peralatan = Equipment
e. Akumulasi Penyusutan Peralatan = Accumulated Depreciation of Equipment
f. Kendaraan = Vehicle
g. Akumulasi Penyusutan Kendaraan = Accumulated Depreciation of Vehicle
-------------------------------------------------------------------------------------------

Golongan Utang(Liabilities)
1. Utang Jangka Pendek (Short Term Liabilities)
a. Utang Usaha = Account Payable (A/P)
b. Utang Gaji = SalariesPayable
c. Utang Listrik, Air, Telepon = Utilities Payable
d. Pendapatan Diterma Dimuka = Unearned Fees
e. Utang Sewa = Rent Payable
f. Sewa Diterima Dimuka = Unearned Rent
g. Utang Bunga = Interest Payableh

.
2. Utang Jangka Panjang (Long Term Liabilities)
a. Utang Bank = Loans
b. Utang Obligasi = Bond Payable
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Golongan Modal(Capital)
a. Modal = Capital/Equity
b. Prive = Drawing/Withdrawl

Golongan Pendapatan (Revenue)


a. Pendapatan Jasa = Fees Earned
b. Pendapatan Sewa = Rent Income

Golongan Beban (Expenses)


a. Beban Akumulasi Penyusutan Peralatan = Accumulated Depreciation Expense
of Equipment
b. Beban Akumulasi Penyusutan Gedung = Accumulated Depreciation Expense
of Building
c. Beban Gaji = Salaries Expense
d. Beban Asuransi = Insurance Expense
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Istilah-Istilah Lain
a. Jurnal Umum = General Journal
b. Buku Besar = Ledger
c. Neraca Sisa = Trial Balance
d. Jurnal Penyesaian = Adjustment Journal Entries
e. Kertas Kerja = Worksheet
f. Laporan Keuangan = Financial Statement
g. Laporan Laba/Rugi = Income Statement
h. Laporan Perubahan Modal = Statement of Owner Equity
i. Neraca = Balance Sheet
j. Jurnal Penutup = Closing Entries
k. Jurnal Pembalik = Revershing Entries

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