Page 290 - Akuntansi Dasar Kelas X
P. 290

ISTILAH-ISTILAH PENTING

                   Perlengkapan (Supplies)
                   Persamaan Dasar Akuntansi            Rugi (Loss)
                      (Accounting Equation)             Saldo (Balance)
                   Perusahaan Dagang                    Saldo Normal Akun (Normal
                      (Merchandising)                      Balance of Accounts)
                   Perusahaan Jasa (Service             Seimbang (Balance)
                      Company)                          Sewa Dibayar di Muka (Prepaid
                   Perusahaan Manufaktur                   Rent Expense)
                      (Manufacturing)                   Siklus Akuntansi (Accounting Cycle)
                   Perusahaan Persekutuan               Sistem Akuntansi Berpasangan
                      (Partnership)                        (Double Entry System)
                   Perusahaan Perseorangan
                      (Proprietorship)                  Sumber Daya (Input)
                   Perusahaan Perseroan                 Tanah (Land)
                      (Corporation)                     Transaksi Bisnis (Business
                   Piutang Usaha (Accounts                 Transaction)
                      Receivable)                       Transaksi Eksternal (External
                   Porsekot/ Premi (Prepaid)               Transaction)
                   Proses Akuntansi (Accounting         Transaksi Internal (Internal
                                                           Transaction)
                      Process)
                   Proses Penyesuaian (Adjusting        Utang Beban/ Beban Akrual
                      Process)                             (Accrued Expenses)
                                                        Utang Usaha (Accounts Payable)
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