A
Aktiva
Aktiva bersih
Aktiva lancar
Aktiva tetap
Aktiva tetap berwujud
Aktiva tetap tidak berwujud
Akumulasi
Akumulasi penyusutan
Akumulasi penyusutan bangunan
Akumulasi penyusutan kendaraan
Akumulasi penyusutan mesin
Akumulasi penyusutan peralatan
Akun
Akuntansi
Akuntansi anggaran
Akuntansi biaya
Akuntansi kemasyarakatan
Akuntansi keuangan
Akuntansi manajemen
Akuntansi pemeriksaan
Akuntansi pemerintahan
Akuntansi perpajakan
Arus kas
Ansuransi dibayar dimuka
B
Bangunan
Barang dagangan
Barang siap jual
Beban
Beban administrasi dan umum
Beban asuransi
Beban bunga
Beban dibyar dimuka
Beban gaji
Beban iklan
Beban komisi
Beban luar usaha
Beban pajak
Beban penjuaalan
Beban penyusutan
Beban penyusutan kendaraan
Beban penyusutan peralatan
Beban perlengkapan
Beban sewa
Beban usaha
Beban yang masih harus dibayar
Biaya angkut pembelian
Biaya angkut penjualan
Bukti pembelian
Bukti penjualan
Bukti-bukti dokumen
Buku besar
Buku besar pembantu piutang
Buku besar pembantu utang
Buku besar pembantu
Buku besar umum
Buku persediaan
D
Debitur
E
Efek / surat berharga
F
Faktur
G
H
Hak atas kekayaan
Hak cipta
Harga perolehan
Harga pokok penjualan
I
Iklan dibayar dimuka
Iktisar laba rugi
Investasi tambahan
J
Jatuh tempo
Jurnal
Jurnal kusus
Jurnal koreksi
Jurnal pembalik
Jurnal pembelian
Jurnal penerimaan kas
Jurnal pengeluaran kas
Jurnal penjualan
Jurnal penutup
Jurnal penyesuaian
Jurnal umum
K
Kartu persediaan
Kartu piutang
Kas di bank
Kas di tangan
Kekeyaan
Kekayaan bersih
Kertas kerja
Keuntungan saham
Kewajiban
Kewajiban jangka panjang
Kewajiban lancer/jangka pendek
Konsep kesatuan usaha
L
Laba bersih
Laba ditahan
Laba kotor
Laba operasional
Laba penjualan aktiva
Laba usaha
Laporan
Laporan akuntansi
Laporan keuangan
Laporan laba rugi
M
Merek dagang
Mesin
Modal
Modal akhir periode
Modal awal periode
Modal pemilik
Modal pinjaman
Modal saham
N
Nama akun
Nama baik
Neraca
Neraca saldo
Neraca saldo setelah penutupan
Neraca saldo setelah penyesuaian
Nilai buku
Nilai jatuh tempo
Nilai masa kini
Nilai residu
Nota debit/kredit
O
Obligasi utang
P
Pabrik
Pajak penghasilan
Pembelian
Pembelian bersih
Pembukuan
Pembukuan berpasang
Penafsiran
Pencatatan
Pendapatan
Pendapatan bunga
Pendapatan jasa
Pendapatan jasa diterima dimuka
Pendapatan komisi
Pendapatan luar usaha
Pendapatan sewa
Pendapatan sewa diterima dimuka
Pendapatan usaha
Pendekatan neraca
Pengelompokan
Pengeluaran
Pengendalian persediaan
Pengikhtisaran
Pengukuran
Penjualan
Penjualan bersih
Penjualan kredit
Penjualan tunai
Penyusutan
Peralatan
Periode akuntansi
Perlengkapan
Persamaan dasar akuntansi
Persediaan akhir barang dagangan
Persediaan awal barang dagangan
Perusahaan dagang
Perusahaan jasa
Perusahaan perseorangan
Piutang bunga
Piutang usaha
Pos-pos neraca
Potongan dagang
Potongan pembelian
Potongan penjualan
Potongan tunai
Prive
Q
R
Retur pembelian
Retur penjualan
Rugi bersih
Rugi operasional
Rugi penjualan aktiva
S
Saham
Saldo akun
Saldo sisa
Sewa dibayar dimuka
Sistem akuntansi
Sistem berkala/terus-menerus
Suku bunga
Syarat pembayaran
T
Tanah
Tanda pemeriksaan
Tata buku berpasangan
Transaksi
U
Utang
Utang bank
Utang bunga
Utang gaji
Utang hipotik
Utang pajak
V
W
Wesel bayar
Wesel tagih
X
Y
Z
BAHASA AKUNTANSI
A
Asset
Net asset
Current asset
Fixed asset
Tangible fixed asset
Intangible fixed asset
Accumulation
Accumulated depreciation
Accumulated depreciation of building
Accumulated depreciation of vehicle
Accumulated depreciation of machinary
Accumulated depreciation of equipment
Account
Accounting
Budgeting
Cost Accounting
Social Accounting
Financial Accounting
Management Accounting
Auditing
Government Accounting
tax Accounting
cash flow
prepaid insurance
B
Building
Merchandise
Goods available for sale
Expense
Administrative and general expense
Insurance expense
Interest expense
Prepaid expense
Salaries expense
Advertising expense
Commission expense
Non operating expense
Tax expense
Selling expense
Depreciation expense
Depreciation expense of vehicle
Depreciation expense of equipment
Supplies expense
Rent expense
Operating expense
Accrued expense
Freight in/transportation in/carriage inward
Freight out/transportation out/carriage outward
Purchase invoice
Sales invoice
Source of document
Ledger
Account receivable subsidiary ledger
Account payable subsidiary ledger
Subsidiary ledger
General ledger
Stock ledger sheet
D
Debtor
E
Marketable securities
F
Invoice
G
H
Equities
Copyright
Historical cost/at cost
Cost of goods sold
I
Prepaid advertising
Income summary
Additional investment
J
Maturity
Journal/entries
Special journal
Correction entries
Reversing entries
Purchases journal
Cash receipt journal
Cash payment journal
Sales journal
Closing entries
Adjustment entries
General entries
K
Stock card
Debtors account
Cash in bank
Cash on hand
Property
Net worth
Worksheet
Dividend
Liabilities
Long term liabilities
Current liabilities
Business unit entity concept
L
Net income
Retained earnings
Gross profit
Operating income
Gain on sale of asset
Operating income
Report form
Accounting statement
Financial statement
Income statement
M
Trademark
Machinery
Capital
Ending capital
Beginning capital
Owner’s equity
Debt capital
Capital stock
N
Account title
Goodwill
Balance sheet
Trial balance
Post closing trial balance
Adjusted trial balance
Book value
Maturity value
Current value
Residual value
Debit/kredit memo
O
Bond payable
P
Manufacturing
Income tax
Purchases
Net purchases
Book keeping
Double entry book keeping
Interpreting
Recording
Income/revenue
Interest income
Fees income
Unearned service revenue
Commission revenue
Non operating revenue
Rent income
Unearned rent
Operating revenue
Balance sheet approach
classifying
expenditure
stock control
summarizing
measuring
sales
net sales
credit sales
cash sales
depreciation
equipment
accounting period
supplies
accounting equation
ending inventory
beginning inventory
commercial enterprise/trading company
service enterprise
proprietorship/ownership
interest receivable
account receivables
balance sheet items
trade discount
purchase discount
sales discount
cash discount
drawing/withdrawal
Q
R
Purchase return
Sales return
Net loss
Operating loss
Loss on sale of asset
S
Stock
Account balance
Balance
Prepaid rent
Accounting system
Perpetual system
Interest rate
Credit term
T
Land
Check mark
Double entry
Transaction
U
Debt
Bank loan
Interest payable
Salaries payable
Mortgage
Tax payable
V
W
Notes payable
Notes receivable
X
Y
Z
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