- Proses pencatatan ( record )
- Proses penggolongan ( classifying )
- Proses peringkasan ( summerizing )
- Menafsirkan ( interpret )
- Persamaan dasar akuntansi ( Accounting Equation )
- Kas ( Cash )
- Piutang usaha ( Accounts Receivable )
- Piutang wesel ( Notes Receivable )
- Perlengkapan ( Supplies )
- Biaya-biaya dibayar di muka ( Prepaid Expenses )
- Iklan dibayar di muka ( Prepaid Advertising )
- Sewa dibayar di muka ( Prepaid Rent )
- Peralatan ( Equipment )
- Gedung ( Building )
- Tanah ( Land )
- Aktiva Lancar ( Current Assets )
- Aktiva Tetap ( Fixed Assets )
- Utang usaha ( Account Payable )
- Utang wesel ( Notes Payable )
- Pendapatan diterima di muka ( Unearned Revenue / Deferred Revenue )
- Iklan diterima di muka ( Unearned Advertising )
- Sewa diterima di muka ( Unearned Rent revenue )
- Bunga diterima di muka ( Unearned interest revenue )
- Utang bank jangka panjang ( Loan Bank )
- Utang Lancar ( Current Liabilities )
- Utang Jangka Panjang ( Long Term Debt ).
- Utang hipotik ( Mortage payable )
- Utang obligasi ( Bonds payable )
- Modal Pemilik ( Owner’s Equity )
- Laporan Keuangan ( Finansial Statement )
- Laporan perhitungan laba-rugi ( Income Statement )
- Laporan perubahan modal ( Capital Statement )
- Neraca ( Balance sheet )
- Akumulasi penyusutan ( Accumulated depreciation )
- Modal Saham ( Capital Stock )
- Laba ditahan ( Retained earning )
- Modal Tn Abas ( Abas, Capital )
- Prive Tn Abas ( Abas, Withdrawing )
- Beban perlengkapan ( Supplies Expense )
- Beban sewa ( Rent Expense )
- Beban gaji ( Salaries Expense )
- Beban iklan ( Advertising Expense )
- Beban asuransi ( Insurance Expense )
- Beban lain-lain ( Other Expense )
- Beban serba-serbi ( Miselleneous expense )
- Beban kerugian piutang ( Bed Debts Expense )
- Pendapatan jasa ( Service Revenue )
- Jurnal Umum ( General Journal )
- Buku besar ( General Ledger )
- Effek / Surat-surat berharga ( Marketable Securities )
- Persediaan barang dagangan ( Inventory of merchandise )
- Pendapatan yang masih harus ditagih ( Accruad Revenue )
- Investasi dalam saham ( Invesment in stock )
- Investasi dalam obligasi ( Invesment in bonds )
- Mesin ( Machinery )
- Inventaris / Peralatan ( Furniture and fixetures )
- Truk pengangkutan ( Delivery Truck )
- Aktiva tak berwujud ( Intangible fixed assets )
- Biaya-biaya yang masih harus dibayar ( Accruad Expense )
- Utang listrik ( Electricity payable )
- Ayat jurnal penyesuaian ( adjusting journal entries )
- Jurnal penutup ( closing journal )
- Neraca saldo setelah penutup ( post closing trial balance )
- Pajak perseroan ( Income tax )
- Buku besar pembantu ( Subsidiary ledger )
- Pembelian ( Purchases )
- Beban angkut pembelian ( Freight in )
- Retur pembelian dan pengurangan harga ( Purchases Return and allowances )
- Potongan pembelian ( Purchases discounts )
- Penjualan ( Sales )
- Retur penjualan dan pengurangan harga ( Sales return and allowances )
- Potongan penjualan ( Sales discounts )
- Harga pokok penjualan ( Cost of goods sold )
- Ikhtisar laba rugi ( Income summary )
- Nota debet ( Debit memorandum )
- Nota kredit ( Credit memorandum )
- Faktur ( Invoice )
- Delivery equipment ( peralatan angkutan )
- Beban penyusutan ( Depreciation Expense )
- Jurnal khusus ( Special Journal )
- Jurnal penerimaan kas ( Cash receipts journal )
- Jurnal pengeluaran kas ( Cash payment journal atau Cash disbursements journal )
- Jurnal penjualan ( Sales Journal )
- Kolom serba-serbi ( Sandry column )
- Barang tersedia dijual ( Cost of goods available for sales )
- Laba kotor ( Gross profit )
- Beban usaha ( Operating expense )
- Beban penjualan ( Selling expense )
- Beban administrasi dan umum ( Administrative and general expense )
- Laba usaha ( Net operating income )
- Pendapatan / Beban di luar usaha ( Non operating revenue / expense )
- Laba bersih sebelum pajak ( Income before tax / Earning before tax )
- Laba bersih setelah pajak ( Income after tax / Earning after tax )
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