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Kamus Istilah Akuntansi dan Syariah

Pencarian Istilah Akuntansi berdasarkan huruf (Alphabet) :
ABCDEFGHIJKLMNOPQRSTUVWXYZ
  Accounting Glossary » Kamus Akuntansi » Kamus Akuntansi Syariah

Accelerated Depreciation Method
a depreciation method that provides for high depreciation expense in the first year of use an asset and a gradually declining expense thereafter.
Account
the form used to record additions and deductions for each individual asset, liability, owner’s equity, revenue, and expense.
Account Form
the form of balance sheet with the asset section presented on the left-hand side and the liabilities and owner’s equity sections presented on the right-hand.
Account Payable
a liability created by a purchase made on credit.
Account Payable Subsidiary Ledger
the subsidiary ledger containing the individual accounts with suppliers.
Account Receivable
a claim againts a customer for services rendered or goods sold on credit.
Account Receivable Subsidiary Ledger
the subsidiary ledger containing the individual accounts with customers.
Account Receivable Turnover
the relationship between credit sales and account receivable. This ratio is computed by deviding net sales on account by the average net accounts receivable.
Accounting ; Akuntansi
the process of identifying, measuring, and communicating economic information to permit informed judgments and decisions by users of the information ; Proses mengidentifikasi,mengukur dan mengkomunikasikan informasi ekonomi yang digunakan untuk pengambilan keputusan oleh pemakai informasi
Accounting Cycle
the sequence of basic accounting procedures during a fiscal period.
Accounting Equation
the expression of relationship between assets, liabilities, and owner’s equity; it is most commonly stated as Assets Liabilities + Owner’s equity.
Accounting Period Concept
an accounting principle that requires accounting reports be prepared at periodic intervals.
Accounting System
the methods and procedures used by a business to record and report financial data for use by management and external users.
Accrual Basis ; Asas Akrual
a basis of accounting in which revenues are recognized in the period earned, and expenses are recognized in the period incurred in the process of generating revenues ; Sistem penentuan biaya dan pendapatan yang mengakui seluruh pendapatan dan biaya pada tahun buku tertentu meskipun realisasinya baru terjadi dalam tahun buku selanjutnya
Accrued Expenses
expenses that have been incurred but not paid. Sometimes called accrued liabilities.
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