PENCATATAN TRANSAKSI DIDALAM JURNAL
NAMA – NAMA ATAU ISTILAH – ISTILAH AKUN PENDAPATAN DAN BIAYA
PENDAPATAN ATAU PENGHASILAN DARI USAHA (REVENUE FROM OPERATION)
Penjualan (sales)
Retur Penjualan (sales return)
potongan Penjualan (Dicount sales)

Harga Pokok Penjualan (cost of good sold)
Pembelian (Purchase)
Biaya angkut (freight in)
Retur Pembelian (sales purchases)
Potongan Pembelian (discount purchases)
PENDAPATAN DILUAR USAHA (OTHER REVENUE)
Pendapatan bunga (interest revenue)
BEBAN USAHA (OPERATING EXPENSE)
Beban iklan (advertising expense)
Beban telepon dan listrik (telephone and electricity expense)
Beban Perlengkapan toko (Store suppies expense)
Beban kerugian penghapusan piutang (Bad debt expense)
Beban depresiasi aktiva tetap (depreciation expense)
Beban asuransi (insurance expense)
Beban sewa (rent expense)
Beban upah dan gaji (wages and salaries)
Beban operasi lainnya (other operting expense)
BEBAN LUAR USAHA (OTHER EXPENSE)
Beban Bunga (interest expense)
Beban adm bank (bank servis charge)
Beban Pajak Penghasilan (income tax expense)

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