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