94. residual value
nilai residu 95.
retained earning laba ditahan
96. revenue
pendapatan 97.
revenue expenditure pengeluaran pendapatan
98. reversing entry
ayat jurnal pembalik 99.
sales discount potongan penjualan
100. sales journal buku harian penjualan
101. selling expense beban penjualan
102. sole proprietorship perusahaan perseorangan
103. special journal buku harian khusus
104. subsidiary ledger buku tambahan
105. temporary capital account perkiraan modal sementara
106. temporary investment investasi sementara
107. trade discount potongan dagang
108. trial balance neraca percobaan
109. unearned revenue pendapatan yang diterima dimuka
110. voucher voucher
111. voucher register registrasi voucher
112. work sheet neraca lajur
4. 1. 2 Identifying the seven procedures from the data
After collecting the data, the next step that the writer does is to identify the seven procedures from the data. The following table shows the result of data
identification.
Table 5: Data identification. No.
Source Text Target Text
Types of Procedures
1. account
perkiraan literal translation
2. accounting
akuntansi borrowing
3. accounting cycle
siklus akuntansi borrowing
4. account payable
hutang dagang equivalence
5. account receivable
piutang dagang equivalence
6. account payable ledger
buku besar hutang dagang equivalence
7. accrual
akrual borrowing
8. accumulated depreciation perkiraan akumulasi
penyusutan borrowing
9. adjusting entry
ayat jurnal penyesuaian equivalence
10. allowance method
metode penyisihan borrowing
11. amortization
amortisasi borrowing
12. asset
aktiva literal translation
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13. average cost method
metode harga pokok rata- rata
transposition 14.
balance of an account saldo perkiraan
transposition 15.
balance sheet neraca
transposition 16.
bank reconciliation rekonsiliasi bank
calque 17.
bookkeeping pembukuan
literal translation 18.
book value of an asset nilai buku aktiva
transposition 19.
business entity concept konsep kesatuan usaha
borrowing 20.
business transaction transaksi usaha
borrowing 21.
capital modal
literal translation 22.
capital expenditure pengeluaran modal
literal translation 23.
capital statement laporan modal
literal translation 24.
cash discount potongan tunai
literal translation 25.
cash payment journal buku harian pengeluaran
kas transposition
26. chart of account
bagan perkiraan transposition
27. conservatism
konservatisme borrowing
28. consistency
konsistensi borrowing
29. contingent liability
kewajiban bersyarat literal translation
30. contra asset account
perkiraan lawan aktiva literal translation
31. corporation
perseroan literal translation
32. cost principle
prinsip harga perolehan transposition
33. credit
kredit borrowing
34. credit memorandum
nota kredit borrowing
35. current asset
aktiva lancar literal translation
36. current liability
kewajiban lancar literal translation
37. debit
debet borrowing
38. debit memorandum
nota debet borrowing
39. deferral
penangguhan literal translation
40. deflation
deflasi borrowing
41. depletion
deplesi borrowing
42. depreciation
penyusutan literal translation
43. dishonored note
receivable wesel tagih yang ditolak
bank transposition
44. dividend
dividen borrowing
45. double entry accounting
akuntansi buku berpasangan
equivalence 46.
equity hak pemilikaan hak
transposition 47.
expense beban
literal translation 48.
fiscal year tahun fiskal
borrowing 49.
general expense beban umum
literal translation 50.
general ledger buku besar
transposition 51.
income from operation laba operasi
transposition 52.
income statement perhitungan rugi-laba
equivalence 53.
inflation inflasi
borrowing 54.
intangible asset aktiva takberwujud
literal translation 55.
interim statement laporan interim
borrowing 56.
internal accounting pengendalian akuntansi
borrowing
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control internal
57. internal administrative
control pengendalian administrative
internal borrowing
58. internal control
pengendalian internal borrowing
59. invoice
faktur literal translation
60. ledger
buku besar transposition
61. liability
kewajiban literal translation
62. long term liability
kewajiban jangka panjang literal translation
63. marketable security
surat berharga equivalence
64. materiality
materialitas borrowing
65. maturity value
nilai jatuh tempo transposition
66. merchandise inventory
persediaan barang dagangan
transposition 67.
monetary items pos-pos moneter
borrowing 68.
moving average rata-rata bergerak
literal translation 69.
natural business year tahun usaha alami
literal translation 70.
net income laba bersih
literal translation 71.
net loss kerugian bersih
literal translation 72.
net worth kekayaan bersih
literal translation 73.
nominal account perkiraan nominal
borrowing 74.
nonmonetary items pos-pos nonmoneter
borrowing 75.
normal pension cost biaya pension normal
borrowing 76.
note payable wesel bayar
literal translation 77.
note receivable wesel tagih
literal translation 78.
other expense beban lain-lain
literal translation 79.
other income pendapatan lain-lain
literal translation 80.
partnership firma
literal translation 81.
past service cost biaya masa kerja pada
masa lalu transposition
82. payroll
upah literal translation
83. plant asset
aktiva tetap equivalence
84. post closing trial balance
neraca percobaan setelah tutup buku
transposition 85.
Posting membukukan
equivalence 86.
prepaid expense beban dibayar dimuka
transposition 87.
private accounting akuntansi internal
borrowing 88.
Proceeds hasil diskonto
transposition 89.
promissory note surat promis
borrowing 90.
public accounting akuntansi public
calque 91.
purchase discount potongan pembelian
literal translation 92.
purchase journal buku harian pembelian
transposition 93.
report form of balance sheet
neraca bentuk laporan transposition
94. residual value
nilai residu borrowing
95. retained earning
laba ditahan literal translation
96. revenue
pendapatan literal translation
97. revenue expenditure
pengeluaran pendapatan literal translation
98. reversing entry
ayat jurnal pembalik equivalence
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99. sales discount
potongan penjualan transposition
100. sales journal buku harian penjualan
transposition 101. selling expense
beban penjualan literal translation
102. sole proprietorship perusahaan perseorangan
literal translation 103. special journal
buku harian khusus transposition
104. subsidiary ledger buku tambahan
equivalence 105. temporary capital account perkiraan modal sementara
literal translation 106. temporary investment
investasi sementara borrowing
107. trade discount potongan dagang
literal translation 108. trial balance
neraca percobaan literal translation
109. unearned revenue pendapatan yang diterima
dimuka transposition
110. voucher voucher
borrowing 111. voucher register
registrasi voucher calque
112. work sheet neraca lajur
equivalence
4. 1. 3 Classifying the seven procedures from the data
