Kas di Bank : Cash In Bank
Kas Kecil : Patty Cash
Piutang Dagang : Account Receivable
Cadangan kerugian piutang :
Allowance of Doubtful Debt
Persediaan barang dagang :
Merchandise Inventory
Perlengkapan Kantor :
Offece Supplies
Ass. dibayar dimuka :
Prepaid Insurance
Sewa dibayar dimuka :
Prepaid Rent
PPN Masukan :
Value Added Tax in
Peralatan : Equipment at Cost
Akm. Penyusutan peralatan :
Equipment Accrumulate Depreciation
Hutang Dagang :
Account Payable
Beban yang masih harus dibayar: Accrued Expense
Hutang PPN :
PPN Payable
Modal saham :
Stock Capital
Deviden : Devident
Laba di tahan :
Retained Earnings
Ikhtisar Laba/Rugi :
Income Sumarry
Penjualan : Sales
Potongan Penjualan :
Sales Discount
Retur penjualan :
Sales Retur
Pembelian : Purchase
Biaya Angkut pembelian :
Fraight Paid
Retur pembelian :
Purchase Retur
Beban telepon & listrik :
Telephon & Electricity Expense
Beban perlengkapan took :
Office Supplies Expense
Beban piutang tak tertagih :
Bad Debt Expense
Beban penyusutan :
Depreciation Expense
Beban assuransi :
Insurance Expense
Beban sewa :
Rent Exxpense
Beban gaji & upah :
Wages & salaries Expense
Beban diluar usaha operasi :
Other Operating Expense
Beban iklan :
Advertising Expense
Pendapatan bunga :
Interest Income
Beban bunga :
Interest Expense
Biaya Bank :
Bank Service Charge
Pajak pendapatan :
Income Tax
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