Nama Akun Akuntansi dalam Bahasa Inggris

NO	Account Name	Artinya
	Assets	Aktiva
	Current Assets	Aktiva Lancar
1-1100	Cash in Bank	Kas di Bank
1-1200	Petty Cash	Kas Keci
1-1300	Account Receivable	Piutang Dagang
1-1400	Allowance for Dubtful Debt	Penyisihan Kerugian Piutang
1-1500	Merchandise Inventory	Persediaan Barang Dagang
1-1600	Store Supplies	Perlengkapan Toko
1-1700	Prepaid Insurance	Asuransi dibayar dimuka
1-1800	Prepaid Rent	Sewa dibayar dimuka
1-1900	Prepaid Tax	Uang Muka PPh Pasal 25
1-1911	Prepaid Advertising	Iklan dibayar dimuka
1-1912	Prepaid Expense	Biaya diayar dimuka
1-1913	PPN Income	PPN Masukan
1-1914	Prepaid PPN	PPN Dibayar dimuka / Piutang PPN
1-1915	Furnitur and fixture	Perabot dan Inventaris
1-1916	Iinterest Receivable	Piutang Bunga
1-1917	Notes Receivable	Piutang wesel
1-1918	Marketable securities	Surat-Surat Berharga
1-1919	Supplies	Perlengkapan
1-1920	Office Supplies	Perlengkapan Kantor
	Non Current Assets	Aktiva Tidak Lancar
1-2100	Long Term Investment	Investasi Jangka Panjang
1-2110	Investment in Bond	Investasi dalam Obligasi
1-2120	Investment in Common Stock	Investasi dalam Saham
1-2130	Temporary Investment	Investasi Jangka Pendek
	Fixed Assets	Aktiva Tetap
1-2200	Equipment at Cost	Peralatan
1-2300	Equipment Accum Dep / Accumulated Depreciation Of Equipment	Akumulasi Penyusutan Peralatan
1-2400	Store Equipment	Peralatan Toko
1-2500	Store Equipment Accum Dep / Accumulated Depreciation Of Store Equipment	Akumulasi Penyusutan Peralatan Toko
1-2600	Office Equipment	Peralatan Kantor
1-2700	Office Equipment Accum Dep / Accumulated Depreciation Of Office Equipment	Akumulasi Penyusutan Peralatan Kantor
1-2800	Building	Gedung
1-2810	Building Accum Dep / Accumulated Depreciation Of Building	Akumulasi Penyusutan Gedung
1-2820	Land	Tanah
1-2830	Land Accum Dep / Accumulated Depreciation Of Land	Akumulasi Penyusutan Tanah
1-2900	Machine	Mesin
1-2910	Machine Accum Dep / Accumulated Depreciation Of Machine	Akumulasi Penyusutan Mesin
1-2920	Motor Vehicle	Kendaraan
1-2930	Motor vehicle Accum Dep / Accumulated Depreciation Of Motor Vehicle	Akumulasi Penyusutan Kendaraan
1-2940	Vat In (PPN Income)	PPN Masukan
	Intangible Fixed Assets	Aktiva Tak Berwujud
1-3100	Goodwill	Nama Baik
1-3200	Franchise	Hak Istimewa
1-3400	Leasing	Hak Sewa
	Liabilities	Kewajiban (Utang)
	Current Liabilities	Utang Lancar
2-1100	Account Payable	Utang Dagang
2-1200	Expense Payable	Utang Biaya
2-1300	Income Tax Payable	Utang Pajak Penghasilan (PPh)
2-1400	PPN Payable	Utang PPN
2-1500	PPN Outcome (Vat Out)	PPN Keluaran
2-1600	Dividend Payable	Utang Dividend
2-1700	Bank Payable / Loan From Bank	Utang Bank
2-1800	Interest Payable	Utang Bunga
2-1900	Notes Payable	Utang Wesel
2-1910	Salaries Payable	Utang Gaji
2-1920	Tax Payable	Utang Pajak
2-1930	Accrued Expense	Utang Biaya
2-1940	Unearned Rent	Sewa diterima dimuka
2-950	Unearned Revenue	Pendapatan diterima dimuka
	Long Term Liabilites	Utang Jangka Panjang
2-2100	Bank BCA Loan	Utang Jangka Panjang
2-2200	Bond Payable	Utang Obligasi
2-2300	Mortgage Payable	Utang Hipotek
	Equity	Modal
3-1100	Paid Up Capital	Setoran Modal
3-1200	Capital Stock	Modal Saham
3-1300	Devidend	Pengambilan Saham
3-1400	Prive	Pengambilan Pribadi
3-1500	Income Summary	Ikhtisar Laba Rugi
3-1600	Common Stock	Saham
3-1700	Preferred Stock	Saham Prefern/Istimewa
3-1800	Retained Earning	Laba di Tahan
	Revenue	Pendapatan
4-1100	Sales	Penjualan
4-1200	Sale Return	Retur Penjualan
4-1300	Sales Return and Allowances	Pengambilan Penjualan dan Pengurangan Harga
4-1400	Sales Discount	Potongan Penjualan
4-1500	Commosion Income	Pendapatan dari Komisi
4-1600	Consignment Income	Pendapatan dari Konsinyasi
4-1700	Fare Income	Pendapatan dari Angkutan
4-1800	Fees Earned	Honor
4-1900	Income From Joint Venture	Pendapatan dari Usaha Patungan
4-1910	Interest Income	Pendapatan Bunga
4-1920	Other Income	Pendapatan Lain-Lain
4-1930	Recovery Income	Pendapatan diterima Kembali
4-1940	Rent Income	Pendapatan Bunga
4-1950	Purchase	Pembelian
4-1960	Purchase Return	Retur Pembelian
4-1970	Purchase Discount	Potongan Pembelian
	Expenses	Beban
	Cost Of Good Sold	Harga Pokok Penjualan
5-1100	Cost Of Good Sold	Harga Pokok Penjualan
5-1200	Freight Paid / Freight In	Beban Angkut Pembelian
	Operating Expenses	Beban Operasional
5-2100	Advertising Expense	Beban Iklan
5-2200	Telephone and Electreicity Expense	Beban Telepon dan Listrik
5-2400	Store Supplies Expense	Beban Perlengkapan Toko
5-2500	Bad Debt Expense	Beban Kerugian Piutang
5-2600	Depreciation Expense	Beban Penyusutan Harta
5-2700	Insuance Expense	Beban Asuransi
5-2800	Rent Expense	Beban Sewa
5-2800	Wages and Salaries Expense	Beban Upah dan Gaji
5-2810	Other Operating Expense	Beban Operasi Lin-Lain
5-2820	Office Salaries Expense	Beban Gaji Kantor
5-2830	Store Salaries Expense	Beban Gaji Toko
5-2840	Salesmen Saleries Expense	Beban Gaji Bagian Penjualan
5-2850	Supplies Expense	Beban Perlengkapan
5-2860	Office Supplies Expense	Beban Perlengkapan Kantor
5-2870	Administrative Expense	Beban Administrasi
5-2880	Miscelanious Expense	Beban Rupa-Rupa
5-2890	Motor Vehicle Expense	Beban Kendaraan
5-2900	Utilities Expense	Beban Prasarana
2-2910	Depreciation Expense Of Building	Beban Penyusutan Gedung
5-2920	Depreciation Expense Of Equipment	Beban Penyusuta  Peralatan
5-2930	Depreciation Expense Of Furniture and Fixture	Beban Penyusutan Perabot/Inventaris
5-2940	Depreciation Expense Of Machine	Beban Penyusutan Mesin
5-2950	Depreciation Expense Of Motor Vehicle	Beban Penyusutan Kendaraan
5-2960	Depreciation Expense Of Office Equipment	Beban Penyusutan Peralatan Kantor
5-2970	Depreciation Expense Of Store Equipment	Beban Penyusutan Peralatan Toko
5-2980	Freight Out	Beban Angkut Penjualan
	Other Revenues and Gains	Pendapatan dan Keuntungan Lainnya
5-3100	Interest Revenue	Pendapatan Bunga
	Other Expenses and Losses	Beban dan Kerugian Lainnya
5-3200	Interest Expense	Beban Bunga
5-3300	Bank Service Charge	Beban Adminstrasi Bank
5-3910	Income Tax Expense	Beban Pajak Penghasilan (PPh)