A. Acrual Basic dan Cash Basic Menurut UU No 16 th 2000, Pembukuan diselenggarakan dg prinsip taat azas dan dengan konsep dasar Akuntansi.

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1 A. Acrual Basic dan Cash Basic Menurut UU No 16 th 2000, Pembukuan diselenggarakan dg prinsip taat azas dan dengan konsep dasar Akuntansi. Acrual Basic = Suatu konsep yg menyatakan bahwa penghasilan dilaporkan pada saat diterima Dan biaya dilaporkan saat biaya terjadi, ini kebanyakan dipakai di Indonesia. Cash Basic =konsep akuntansi yang mengakui pendapatan dan pengeluaran ketika kas Diterima atau dikeluarkan. AICPA =Amirican Insitute of Certified Public Accountans Seni dari pencatatan, penggol,dan peringkasan dg suatu cara tertentu dan dalam Nilai uang thdp kejadian atau transaksi2 yg paling sedikit/ sebagian bersifat ke Uangan dan penafsiran thdp hasil2nya. AAA. = American Accounting Association Proses pengidentifikasian, pengukuran dan penyampaian informasi ekonomi yg Memungkinkan utk dilakukanya penilaian dan keputusan yg tepat bagi para pema- Kai informasi tsb. DAFTAR ISTILAH Akun Akuntansi Akuntansi biaya Akuntansi kemasyarakatan Akuntansi keuangan Akuntansi Manajemen Akuntansi perpajakan Akuntansi Pemeriksaan = accountant = accounting = cost accounting = social accounting = Financial accounting = Management accounting = Tax accounting = Auditing

2 Akuntansi Pemerintahan Akuntansi Umum Akuntansi praktek Informasi akuntansi Informasi keuangan Laporan Keuangan Manajemen Manajer Neraca Pabrik Pemakai informasi akuntansi Pembukuan Pembukuan berpasangan Pengajaran akuntansi Penafsiran Pencatatan Pengelompokan Pengikhtisaran Pengukuran Sistem akuntansi = govermental accounting = General accounting = accountancy = Acounting Information = Financial information = Financial information = Management = Manager = Balance Sheet = Manufacturing = user of accounting information = bookkeeping = double entry book keeping = accounting instruction = Interpreting = Recording = classifying = Summarizing = Measuring = accounting system Beban Biaya Debitur Kekayaan Kewajiban Harta Konsep kesatuan usaha Koperasi Kerdit = expense = Cost = Devitoor = Property = Liabilities = assets = Business Entity Concept = Cooperation = Credit

3 Kreditur Laba = Creditor = Profit, Earn Modal Pengambilan utk keperluan prive(pribadi) Peralatan Kantor Prive Perusahaan Perusahaan Perorangan Perusahaan Dagang Perusahaan Jasa Persekutuan Firma Persekutuan Komanditer Perseroan terbatas Transaksi Transaksi keuangan Utang = Capital = Withdrawal for personel use = office Equiment = Drawing = business, Enterprise = Proprietorship=Ownership = Commercial enterprise = Service Enterprise = Firm, Company, Enterprise = Limited Partnership = Limited and Company = Transaction = Financial transaction = Debts, Payable Akun/Perkiraan/Rekening Harta Lancar Harta Tetap Harta tak Berwujud Hipotek Kekayaan Pemilik Modal Saham Obligasi Piutang Dagang = Account = Current Assets = Fixed Assets = Intangible Fixed Assets = Mortgage payable = Owners Equity = Capital Stock = Bond = Account Receivable

4 Pendapatan Pendapatan Jasa Pendapatan Bunga Pendapatan Sewa Perlengkapan Utang Lancar Utang Jangka Panjang Wesel Bayar = Income/Revenue = Fees Income = Interest Income = Rent Income = Supplies = Current Liabilities = Long term Liabilities = Note Payable Hak Kekayaan Keseimbangan Pengambilan Pribadi Persamaan Akuntansi Bentuk Perkiraan Bentuk Laporan Laporan Keuangan Laporan laba-rugi Laporan Perubahan Modal Laba Bersih = Equities = Balance = Drawing = Accouting Equation. = Account Form = Report Form = Financial Statement = Income Statement = Capital Statement = Net Income Neraca Rugi Bersih Faktur Nota Debet Nota Kredi Jurnal Umum Jurnal Khusus Pencatatan transaksi dalm jurnal Akun 2 kolom = Balance Sheet = Net Loss. = Invoice = Debit Memo = Credit Memo = General Journal = Special Journal = Journalizing = Two colomn account /T Form/T account

5 Akun 3 kolom Akun 4 kolom Buku Besar Cek Kosong Neraca Sisa Akun bentuk T Catatan Pensil Catatan Kaki Piutang Sewa dibayar dimuka Iklan dibayar dimuka Perlengkapan toko Perlengkapan Kantor Peralatan Utang Pendapatan Penghasilan Beban Beban Asuransi = Three Column Account = Four Column Account = Ledger = bad cheek/ not sufficient fund chek. = Trial Balance = T. Account = Pencel Footing = Foot Noot = Account Receivable = Prepaid Rent = Prepaid Advertising = Store Supplies = Office Supplies = Equipment = Account Payable = Income = Revenue = Expenses = Insurance Expenses Beban gaji Beban Lain-lain Jurnal Penyesuaian Neraca Sisa Disesuaikan Ayat Penyesuaian Ayat Jurnal Penyesuaian Periode Akuntansi Laporan Keuangan Keuangan Neraca Sisa Setelah Penutupan = Salaries Expanses = Minscellaneous Expenses = Journal = Adjusment. = Adjusted Trial Balance = Adjusted Entry = Adjusted Journal Entry = Accounting periode = Financial Statement = Financial = Post Closing Trial Balance

6 Pendapatan diterima dimuka Pendapatan Bunga diterima dimuka Pendapatan Sewa diterima dimuka Pendapatan Yang Akan Diterima Upah yang masih harus Dibayar Bunga yang masih harus dibayar Sewa yang masih harus dibayar Pajak yang masih harus dibayar Penyusutan Aktiva Tetap Penyusutan Inventari Toko Penyusutan Inventaris Kantor Pendekatan Neraca Pendekatan Laba/Rugi Asuransi dibayar dimuka Bunga dibayar dimuka Gaji dibayar dimuka Upah dibayar dimuka Kertas kerja Pemindahbukuan = Devered Revenue = Accruals Interest Received In Advance = Accruals Rent Collected In Advance = Accruals Recevable = Accruals Wages Payable = Accruals Interest payable = Accruals Rent Payable = Accruals Tax Payable = Deppreciation of Fixed Asset = Deppreciation of Strore Equipment = Deppreciation of Office Equipment = Balance Approach = Income Approch = Prepaid Insurance = Prepaid Interest = Prepaid Salaries = Prepaid Wages = Worksheet = Posting Nilai Buku Bentuk Skontro/sebelah menyebelah Bentuk Laporan Harta Lancar Harta Tetap Laba Bersih Laporan Keuangan Laporan Laba Rugi Laporan Perubahan Modal Penambahan atas Modal Pengurangan atas Modal = Book value = Account Form = Report Form = Current Assets = Fixed Assets = Nett Income = Financial Statement = Nett Income = Capital Statement = Increase in capital = Deacrease in capital

7 Rugi Bersih Utang Jangka Pendek Utang Jangka Panjang = Net Los = Current Liabilities = Long Term Liabilities. Beban dibayar dimuka = Prepaid Expenses Beban yang masih harus dibayar = Accrued Expenses JURNAL PEMBALIK = Reversing Entries Pendapatan ditrima dimuka = Defered Income Pendapatan yang masih harus ditrima = Accrued Receivable. KELAS 12 IPS Pembelian Retur pembelian dan pengurangan harga Potongan Pembelian Biaya Angkut Pembelian/masuk Retur Penjualan & pengurangan harga Potongan Penjualan Persediaan Barang Dagangan = Purchase = Purchase return and allowance = Purchase discount = Freight in = Sales return and allowances = Sales Discount = Merchandise Inventory Potongan Tunai = Cash Discount Nota Kredit = Credit Memorandum Sebelah Kredit = Credit Side Nota Debit = Debit Memorandum Sebelah Debit = Debit Side Persediaan Akhir = Ending Inventory Beban = Expense Franko pelabuhan pengapalan/penjual= Free on board shipping Point Franko pelabuhan tujuan/pembeli = Free on board ditination point Persediaan = Inventory

8 Saldo Normal Jurnal Pembelian Retur Pembelian Faktu Penjualan Retur Penjualan Syarat-syarat penbayaran Potongan Perdagangan Perusahaan Dagang Jurnal Pengeluaran Kas Jurnal Penerimaan Kas Barang Dagang Pedagang Biaya Penjualan Jurnal Khusus Syarat Pengiriman Syarat of Payment Pedagang Besar Tanda Pemeriksaan Kartu Piutang Buku Besar Daaftar Sisa Utang Daaftar Sisa Piutang Buku Besar Pembantu Neraca Sisa = Normal Balance = Purchase Journal = Purchase Return = Sales Invoice = Sales Return = Term of Payment = Trade Discount = Trading Company. = Cash payment journal = Cash Receipt Journal = Merhandise = Merchant = Selling Expense = Spesial Journal = Term of Delivery = Term of Payment = Wholesaler. = Check mark = Debtors account = General Ledger = Schedule of account payable = Schedule of account Receiveable = Subsudiary Ledger = Trial Balance Buku Pembantu Utang Jurnal Pengeluaran Kas Jurnal Penerimaan Kas Akun Pengendali/Induk Ongkos angkut masuk = Account payable subsidiary ledger = Cash Payment Journal = Cash Receipt Journal = Controlling Account = Freight in

9 Ongkos angkut Keluar Potongan Penjualan Faktur Penjualan Buku Pembantu Kolom Serba Serbi Syarat Pembayaran = Freight out = Sales Discount = Sales Invoice = Subsidiary ledger = Sundry Account = Term of Payment. Ayat Jurnal Penyesuaian Neraca Sisa Disesuaikan Ayat Jurnal Penutup HPP Ikhtisar Laba Rugi Sewa Dibayar Dimuka Pendapatan Di Terima Dimuka Nama Akun Akumulasi Penyusutan Penyesuaian Neraca Modal Saham Beban Penyusutan Keuntungan Saham Laba Penjualan Aktiva Laporan Laba Rugi Rugi Penjualan Aktiva Sisa Laba Ditahan = Adjusted Entries = Adjusted trial balance = Closing Entry = Cost of Goods Sold = Income Summary = Prepaid Rent = Unearned Revenue = Account Title = Accumulated Depreciation = Adjusment = Balance Sheet = Capital Stock = Depreciation Expense = Dividens = Gain On Disposal = Income Statement = Loss on disposal = Retained Earnings. Persediaan Awal Barang Dagang HPP = Beginning Merchandise Inventory = Cost Of Goods Sold Nilai Persediaan Akhir Penjualan Kotor = Ending Inventory = Gross Sales

10 Barang Tersedia Untuk Dijual = Merchandise Available Foe Sale Penjualan Bersih = Net Sales Pembelian = Purchases Potongan Pembelian = Purchases Discount Retur Pembelian dan Pengurangan Harga = Purchases Return & allowance Retur Penjualan & Pengurangan Harga = Sales Return & Allowance. Siklus Akuntansi = Accounting Cycle Persamaan akuntansi = Accounting equation Beban terutang = Accrued expensepayable Bunga yang akan diterima = accrued interest Utang bunga/bunga terutang = accrued interest payable Kewajiban yang masih harus dibayar = accrued liabilities Pendapatan yang akan di terima = accrued revenue Gaji yang akan dibayar = accrued salaries Upah = wages Akumulasi penyusut/depresiasi akumulasi = Accumulated Depreciation/allowance de Preciation. Harga Perolehan = Acqusition Cost Nilai tambah = Added Value Gaji = salaries Laporan Tahunan = annual report Pendekatan aktiva = Asset Approach Tersedia = available Saldo = Balance Saldo Laba = Balance of Income Surat Utang Bank = bank bill Biaya bank = bank charges Suku bunga bank = bank rate Perbaikan = betterment Faktur = bill/invoice.

11 Konosemen/Tanda terima barang Obligasi Penyusutan harta tak berwujud Pulang pokok Modal Pinjaman Penyusutan Gedung Barang2 Modal Modal berkurang Kelebihan Modal Arus Kas Laporan Arus Kas Kas di tangan Kelebihan Kas Pembayaran Kas Cadangan Kas Ayat Jurnal Penutup Aktiva lancar Hari jatuh Tempo Utang Laba yang di bagikan Prive Pendapatan Laba sesudah Pajak Laba Bersih/Laba Neto Umur Ekonomi = bill of lading = Bond = Amortization = Break Even = Borrowed Capital = Building Depreciation = Capital Assets = Capital Decrease = Capital Deficiency = Cash Flow = Cash Flow Statement = Cash on Hard = Cash Over = Cash Payment = Cash Reserve = Closing Entry = Current Assets = Date of Expiration = Debts/Debt = Dividend = Drawing = Earned = Earning After Tax = Earning Net Margin, Net profit = Economic Life Saldo Akhir Persediaan Akhir Modal Sendiri Kejadian Bukti-bukti = Ending Balance = Ending Inventory = Equity = Event = Evidence

12 Kadaluarsa Barang setengah jadi Nilai Nominal Arsip Barang Jadi Keuntungan Rapat Umum Pemegang Saham Perusahaan yang menjual Saham Kesinambungan Akuntansi Pemerintah Penjamin Ikhtisar Laba Rugi/laporan laba rugi Ikhtisar Rugi Laba Kenaikan Terutang Biaya tak Langsung Piutang Bunga Aktiva tak berwujud Perseroan Terbatas Beban listrik,air dan telepon Utang Jangka Panjang Kredit Jangka Panjang Jatuh Tempo Perusahaan Dagang = Expiration = Fabricating Material Goods = Face Value = File = Finished Goods = Gains = General Meeting Of Shareholders = Go Public Company = Going Concern = Government Accounting = Guarantor = Income Statement/ Profit and loss statement = Income Summary. = Increase = Indebted = Indirect Cost = Interest Receivable = Intangible Fixed Assets = Limited Company = Lightwater and Telephone Expenses = Long Term Liabities = Long Term Loan = Maturity = Merchandising Company Hipotek = Mortgage Keuntungan Bersih = Net Income Laba Bersih Sesudah Pajak = Net Income After Tax Laba bersih sebelum pajak dan bunga = Net Income Before Tax and Interest Nihil = Nil Wesel Bayar = Note Payable

13 Wesel Tagih = Note Receivable.