Account Title Artinya

Assets
Current Assets
Cash And Cash Equivalent
Cash In Bank
Petty Cash
Account Receivable
Allowance For Doubtful Debt
Other Receivable
Interest Receivable
Notes Receivable
Inventory :
Merchandise Inventory
Raw Materials
Finished Goods
Materials In Transit
Marketable Securities
Supplies
Advance Payment
Prepaid (…..) :
Prepaid Taxes
Vat In
Prepaid Advertising
Prepaid Expense
Prepaid Insurance
Prepaid Rent
Investment In Bond
Investment In Common Stock
Temporary Investment
Harta
Aset Lancar
Kas dan Setara Kas
Kas di Bank
Kas Kecil
Piutang Usaha
Penyisihan Kerugian Piutang
Piutang Lain-lain
Piutang Bunga
Piutang Wesel
Persediaan :
Persediaan Barang Dagangan
Bahan Baku
Barang Jadi
Barang Dalam Perjalanan
Surat-Surat Berharga
Perlengkapan
Pembayaran Dimuka
(……) Dibayar Dimuka :
Pajak Dibayar Dimuka
PPN Masukan
Iklan Dibayar Dimuka
Biaya Dibayar Dimuka
Asuransi Dibayar Dimuka
Sewa Dibayar Dimuka
Investasi Dalam Obligasi
Investasi Dalam Saham
Investasi Jangka Pendek

Non Current Assets Aset Tidak Lancar

Fixed Assets : Aset Tetap :
Equipment Peralatan
Furniture And Fixture Perabot & Inventaris
Store Equipment Peralatan Toko
Office Equipment Peralatan / Inventaris Kantor
Building Gedung
Land Tanah
Machine Mesin
Vehicle Kendaraan
Accumulation Depreciation Akumulasi Penyusutan
Long Term Investment Investasi Jangka Panjang
Intangible Fixed Assets : Harta Tidak Berwujud :
Goodwill Nama Baik
Franchise Hak Istimewa
Leasing Hak Sewa

Other Assets Aset Lain-lain

Deferred (……..) (………) Tangguhan
 Account Title Artinya
Liabilities Liabilitas
Current Liabilities Liabilitas Lancar
Account Payable Hutang Dagang
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 / Biaya yang Masih Harus Dibayar
Unearned Rent Sewa Diterima Dimuka
Unearned Revenue Pendapatan Diterima Dimuka
Vat Out PPN Keluaran

Non Current Liabilities Liabilitas Jangka Panjang

Bank Payable / Loan From Bank Hutang Bank
Long Term Payable Hutang Jangka Panjang

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

Revenue Pendapatan
Sales Penjualan
Sales Return Pengembalian Penjualan
Sales Discount Potongan Penjualan
Commosion Income Pendapatan Dari Komisi
Consignment Income Pendapatan Dari Konsinyasi
Interest Income Pendapatan Bunga
Other Income Pendapatan Lain-Lain
Rent Income Pendapatan Sewa
Purchase Pembelian
Purchase Return Pengembalian Pembelian
Purchase Discount Potongan Pembelian

Cost Of Goods Sold Beban Pokok Penjualan

Expense Beban
Advertising Expense Beban Iklan
Telephone & Electricity Expense Beban Telepon dan Listrik
Store Supplies Expense Beban Perlengkapan Toko
Bad Debt Expense Beban Kerugian Piutang
Depreciation Expense Beban Penyusutan Harta
Insurance Expense Beban Asuransi
Rent Expense Beban Sewa
Wages & Salaries Expense Beban Upah dan gaji
Other Operating Expense Beban Operasi Lainnya
 Account Title
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
Gain of Foreign Exchange
Beban Selisih Kurs
Loss of Revaluation Foreign Currency
Freight In
Freight Out
Artinya
Beban Gaji Kantor
Beban Gaji Toko
Beban Gaji Bagian Penjualan
Beban Perlengkapan Toko
Beban Perlengkapan Kantor
Beban Administrasi
Beban Bunga
Beban Rupa-Rupa
Beban Kendaraan
Beban Prasarana
Beban Administrasi Bank
Beban Pajak Penghasilan
Beban Penyusutan
Keuntungan Selisih Kurs
Loss of Foreign Exchange
Beban Penjabaran MUA
Ongkos Angkut Pembelian
Ongkos Angkut Penjualan