Account Title

Artinya

Assets

Harta

Current Assets

Harta Lancar

Cash In Bank
Petty Cash
Account Receivable
Allowance For Doubtful Debt
Furniture And Fixture
Interest Receivable
Notes Receivable
Merchandise Inventory
Marketable Securities
Supplies
Store Supplies
Office Supplies
Prepaid Advertising
Prepaid Expense
Prepaid Insurance
Prepaid Rent
Long Term Investment
Investment In Bond
Investment In Common Stock
Temporary Investment

Kas di Bank
Kas Kecil
Piutang Dagang
Penyisihan Kerugian Piutang
Perabot & Inventaris
Piutang Bunga
Piutang Wesel
Persediaan Barang Dagangan
Surat-Surat Berharga
Perlengkapan
Perlengkapan Toko
Perlengkapan Kantor
Iklan Dibayar Dimuka
Biaya Dibayar Dimuka
Ansuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Investasi Jangka Panjang
Investasi Dalam Obligasi
Investasi Dalam Saham
Investasi Jangka Pendek

Fixed Assets

Harta Tetap

Equipment
Acumulated depreciation of equipment
Store Equipment
Acumulated depreciation of store equipment
Office Equipment
Acumulated depreciation of office equipment
Building
Acumulated depreciation of building
Land
Acumulated depreciation of land
Machine
Acumulated depreciation of machine
Motor Vehicle
Acumulated depreciation of motor vehicle
Vat In

Peralatan
Akumulasi Penyusutan Peralatan
Peralatan Toko
Akumulasi Penyusutan Peralatan Toko
Peralatan Kantor
Akumulasi Penyusutan Peralatan Kantor
Gedung
Akumulasi Penyusutan Gedung
Tanah
Akumulasi Penyusutan Tanah
Mesin
Akumulasi Penyusutan Mesin
Kendaraan
Akumulasi Penyusutan Kendaraan
PPN Masukan

Intangible Fixed Assets

Harta Tidak Berwujud

Goodwill
Franchise
Leasing

Nama Baik
Hak Istimewa
Hak Sewa

Liabilities

Kewajiban

Account Payable
Bank Payable / Loan From Bank
Bond Payable
Interest Payable
Mortgage Payable
Notes Payable
Salaries Payable
Tax Payable
Accrued Expense
Unearned Rent
Unearned Revenue
Vat Out

Hutang Dagang
Hutang Bank
Hutang Obligasi
Hutang Bunga
Hutang Hipotek
Hutang Wesel
Hutang Gaji
Hutang Pajak
Hutang Biaya
Sewa Diterima Dimuka
Pendapatan Diterima Dimuka
PPN Keluaran

Equity

Modal

Paid Up Capital
Prive
Drawing
Devidend
Income Summary
Common Stock
Preferred Stock
Retained Earning

Setoran Modal
Pengambilan Pribadi
Pengambilan Pribadi
Pengambilan Saham
Ikhtisar Laba Rugi
Saham
Saham Preferen / Istimewa
Laba Di Tahan

Revenue

Pendapatan

Sales
Sales Return
Sales Discount
Commosion Income
Consignment Income
Fare Income
Fees Earned
Income From Joint Venture
Interest Income
Other Income
Recovery Income
Rent Income
Purchase

Penjualan
Pengembalian Penjualan
Potongan Penjualan
Pendapatan Dari Komisi
Pendapatan Dari Konsinyasi
Pendapatan Dari Angkutan
Honor
Pendapatan Dari Usaha Petungan
Pendapatan Bunga
Pendapatan Lain-Lain
Pendapatan Diterima Kembali
Pendapatan Sewa
Pembelian

Purchase Return
Purchase Discount
Cost Of Goods Sold

Pengembalian Pembelian
Potongan Pembelian
Harga Pokok Penjualan

Expense

Biaya

Advertising Expense
Telephone & Electeicity Expense
Store Supplies Expense
Bad Debt Expense
Depreciation Expense
Insurance Expense
Rent Expense
Wages & Salaries Expense
Other Operating Expense
Office Salaries Expense
Store Salaries Expense
Salesmen Salaries Expense
Supplies Expense
Office Supplies Expense
Administrative Expense
Interest Expense
Miscellanious Expense
Motor Vehicle Expense
Utilities Expense
Bank Service Charge
Income Tax Expense
Depreciation Expense Of Building
Depreciation Expense Of Equipment
Depreciation Expense Of Furniture And Fixture
Depreciation Expense Of Machine
Depreciation Expense Of Motor Vehicle
Depreciation Expense Of Office Equipment
Depreciation Expense Of Store Equipment
Freight In
Freight Out

Biaya Iklan
Biaya Telepon dan Listrik
Biaya Perlengkapan Toko
Biaya Kerugian Piutang
Biaya Penyusutan Harta
Biaya Asuransi
Biaya Sewa
Biaya Upah dan gaji
Biaya Operasi Lainnya
Biaya Gaji Kantor
Biaya Gaji Toko
Biaya Gaji Bagian Penjualan
Biaya Perlengkapan Toko
Biaya Perlengkapan Kantor
Biaya Administrasi
Biaya Bunga
Biaya Rupa-Rupa
Biaya Kendaraan
Biaya Prasarana
Biaya Administrasi Bank
Biaya Pajak Penghasilan
Biaya Penyusutan Gedung
Biaya penyusutan Peralatan
Biaya Penyusutan Perabot/Inventaris
Biaya Penyusutan Mesin
Biaya Penyusutan Kendaraan
Biaya Penyusutan Peralatan Kantor
Biaya Penyusutan Peralatan Toko
Ongkos Angkut Pembelian
Ongkos Angkut Penjualan