Nama Kelas

: :

Briana Nikoyoma XI S1

Lancar (current assets)

Kas (cash), bank (bank), wesel tagih (notes receivable), piutang usaha (account receivable), persediaan (merchandise inventory), perlengkapan (supplies), persekot (prepaid expense), pendapatan yang masih harus diterima (accrued revenue)

Harta (assets)

Investasi (investment)

Saham (stock), obligasi (bond), tanah yang belum dipakai (unoccupied land)

Tetap (Tangible fixed assets) RIIL (Real Account)

Peralatan (Equipment), tanah (land), gedung (building), kendaraan (mobile)

Tidak berwujud (intangible fixed assets)

Nama baik (goodwill), paten (patens), hak cipta (copyright),biaya pendirian (organization cost), hak pemegang sewa dalam jangka panjang (lease hold), merk dagang (trademark), hak monopoli untuk usaha (franchise) Utang dagang (account payable), utang wesel (notes payable), beban yang masih harus dibayar (accured expense), pendapatan diterima dimuka (un earned revenue)

AKUN (ACCOUNT)

Utang (liabilities)

Lancar (current liabilities)

Jangka panjang (long term liabilities)

Utang obligasi (bond payable), utang hipotek (mortgage notes payable)

Modal (capital)

Modal Perseorangan (individual), modal saham (capital stock), laba yang di tahan (retained earning), prive (drawing), laba yang dibagikan pada pemegang saham (dividen), ikhtisar laba rugi (income summary)

Usaha (operating revenues) Pendapatan (income) Nominal (nominal account)

Lain-lain (other revenue)

Bunga (finance), sewa (rent), komisi (commission)

Usaha (Operating expense) Beban (expense) Lain-lain (other expense)

Administrasi dan umum (general and administration expense) Listik (electricity), air (water) ,telepon (phone)

Sewa (rent), bunga (finance)