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ISTILAH-ISTILAH PENTING
Catatan atas Laporan Keuangan Laba (Profit)
(Notes of Financial Statements) Laba Bersih sebelum Pajak (Net
Controller Income before Taxes)
Dasar Akrual (Accrual Basis) Laba Bersih setelah Pajak (Net
Dasar Tunai/ Dasar Kas (Cash Income after Taxes)
Basis) Laba Operasi
Debit (Debit) Laporan Arus Kas (Statement of
Dokumen Sumber (Source Cash Flow)
Document) Laporan Ekuitas Pemilik (Statement
Ekuitas Pemilik (Owner's Equity) of Owner's Equity)
Ikatan Akuntan Indonesia - IAI Laporan Keuangan (Financial
Ikhtisa Laba-Rugi (Income Statement)
Statement Summary) Laporan Laba-Rugi (Income
Investasi Jangka Panjang (Long- Statement)
term Investment) Manajer (Manager)
Investor Neraca (Balance Sheet)
Jurnal Dua Kolom (Two Column Neraca Lajur/ Kertas Kerja
Journal) (Worksheet)
Jurnal Khusus (Special Journal) Neraca Saldo (Trial Balance)
Jurnal Penyesuaian (Adjustment Neraca Saldo (Trial Balance)
Journal) Neraca Saldo setelah Penutupan
Jurnal/ Buku Harian (Journal) (Post Closing Trial Balance)
Karyawan Neraca Saldo yang Disesuaikan
Kas (Cash) (Adjusted Trial Balace)
Keluaran (Barang atau Jasa = Organisasi Nirlaba (Non-profit
Output) Oriented Organization)
Kewajiban (Liabilities) Pelanggan (Customer)
Kewajiban Akrual (Accrued Pemegang Buku (Book Keeper)
Liabilities) Pemeriksa Intern (Internal Auditor)
Kewajiban Jangka Panjang (Long- Pemilik Perusahaan (Owner)
term Debts) Pemindah Bukuan (Posting)
Kewajiban Lain-lain (Other Penangguhan (Deferrals)
Liabilities) Pendapatan Diterima di Muka
Kewajiban Lancar (Current (Unearned Revenue)
Liabilities) Pendapatan Jasa (Service
Konsep Penandingan (Matching Revenue)
Concept) Penjurnalan (Journalizing)
Konsep Pengakuan Pendapatan Peralatan Kantor (Office
(Revenue Recognition Concept) Equipment)
Kredit (Credit) Periode Akuntansi (Accounting
Kreditor (Creditur) Periode)
