ISTILAH-ISTILAH AKUNTANSI (Bagian 1)

Persamaan Akuntansi (Accounting Equation)
Aktiva (Assets)
Kewajiban (Liabilities)
Modal Pemilik (Owners Equity)
Transaksi Bisnis (Business Transaction)
Utang Usaha (Account Payable)
Beban dibayar di muka (Prepaid Expenses)
Pendapatan (Revenue)
Penjualan (Sales)
Pendapatan Jasa (Fees Earned)
Pendapatan Sewa (Rent Revenue)
Pendapatan Bunga (Interest Revenue)
Penjualan Kredit (Sales on Account)
Pendapatan Jasa secara kredit (Fees on Account)
Piutang Usaha (Account Receivable)
Beban (Expenses)
Laba Bersih (Net Income/ Net Profit)
Rugi Bersih (Net Loss)
Balance Sheet (Neraca)
Laporan Keuangan (Financial Statements)
Laporan Laba Rugi (Income Statement)