1.
Cash in Bank :
Kas di Bank
2.
Petty Cash :
Kas kecil
3.
Account Receivable : Piutang Dagang
4.
Allowance for Doubful Debt : Cadangan kerugian piutang
5.
Merchandise Inventory : Persediaan barang dagang
6.
Office Supplies :
Perlengkapan kantor
7.
Prepaid Insurance : Asuransi dibayar dimuka
8.
Prepaid Rent :
Sewa dibayar dimuka
9.
VAT (Value Added Tax) in : PPN Masukan
10.
Stock Invesment :
Investasi saham
11.
Equipment at cost : Peralatan
12.
Equipment Accumulate Depreciation :
Akumulasi penyusutan peralatan
13.
Account Payable :
Utang dagang
14.
Accrued Expense :
Beban yang masih harus dibayar
15.
VAT Payable :
Utang PPN
16.
VAT out :
PPN Keluaran
17.
Bank Loan :
Utang Bank
18.
Stock Capital :
Modal saham
19.
Dividend :
Deviden
20.
Retained Earnings : Laba ditahan
21.
Current Earnings :
Laba Lancar
22.
Income Summary :
Ikhtisar Laba/rugi
23.
Sales :
Penjualan
24.
Sales Discount :
Potongan penjualan
25.
Sales Return :
Retur penjualan
26.
Purchase :
Pembelian
27.
Freight Paid :
Beban angkut pembelian
28.
Purchase Discount : Potongan pembelian
29.
Purchase return :
Retur pembelian
30.
Telephone & Electricity Expense : Beban telepon
dan listrik
31.
Office suppliyer expense : Beban perlengkapan kantor
32.
Bad Debt Expense :
Beban piutang tak tertagih
33.
Spollage expense :
Beban produksi cacat
34.
Depreciation expense : Beban penyusutan
35.
Insurance expense : Beban asuransi
36.
Rent expense :
Beban sewa
37.
Wages and salaries expense : Beban gaji dan upah
38.
Other operting expense : Beban diluar usaha operasi
39.
Advertising expense : Beban iklan
40.
Interest Revenue :
Pendapatan bunga
41.
Dividend Income :
Pendapatan Deviden
42.
Gain on Sale of Stock : Rugi penjualan saham
43.
Freight Collected : Beban angkut penjualan
44.
Lates fees collected : Denda lambat bayar dari konsumen
45.
Interest Expense :
Beban bunga
46.
Bank Service Charge : Biaya Bank
47.
Income tax payable : Pajak pendapatan
0 komentar:
Posting Komentar