CHAPTER IV AN ANALYSIS OF PROCEDURE OF TRANSLATION
4.1 Data Analysis
As this thesis is using descriptive method which the method defined as problems solving procedure which is researched by describing the subject or object of
the research based on the real fact nowadays. So the writer does some procedures to carry out this analysis:
a. Collecting the data from the original book and its translation into
Indonesian. b.
Identifying the seven procedures from the data. c.
Classifying the seven procedures from the data.
4. 1. 1 Collecting the data
It has been said in the previous chapter that the data in this thesis are collected from the accounting book Accounting Principles 14
th
Edition by Fess and Warren and also from the translation of the book into Indonesian Edisi ke-14 Prinsip-Prinsip
Akutansi translated by Marianus Sinaga. Some chapters are chosen as samples for the analysis.
The writer has found 112 accounting terms from the data which collected from the accounting book Accounting Principles 14
th
Edition by Fess and Warren and the translation of the book into Indonesian Edisi ke-14 Prinsip-Prinsip Akutansi translated
by Marianus Sinaga. The samples are sellected from chapter one to chapter fourteen. The chosen data can be seen in the table below.
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Tables 4: Data collection.
No. Source Text
Target Text 1.
account perkiraan
2. accounting
akuntansi 3.
accounting cycle siklus akuntansi
4. account payable
hutang dagang 5.
account receivable piutang dagang
6. account payable ledger
buku besar hutang dagang 7.
accrual akrual
8. accumulated depreciation account perkiraan akumulasi penyusutan
9. adjusting entry
ayat jurnal penyesuaian 10.
allowance method metode penyisihan
11. amortization
amortisasi 12.
asset aktiva
13. average cost method
metode harga pokok rata-rata 14.
balance of an account saldo perkiraan
15. balance sheet
neraca 16.
bank reconciliation rekonsiliasi bank
17. bookkeeping
pembukuan 18.
book value of an asset nilai buku aktiva
19. business entity concept
konsep kesatuan usaha 20.
business transaction transaksi usaha
21. capital
modal 22.
capital expenditure pengeluaran modal
23. capital statement
laporan modal 24.
cash discount potongan tunai
25. cash payment journal
buku harian pengeluaran kas 26.
chart of account bagan perkiraan
27. conservatism
konservatisme 28.
consistency konsistensi
29. contingent liability
kewajiban bersyarat 30.
contra asset account perkiraan lawan aktiva
31. corporation
perseroan 32.
cost principle prinsip harga perolehan
33. credit
kredit 34.
credit memorandum nota kredit
35. current asset
aktiva lancar 36.
current liability kewajiban lancar
37. debit
debet 38.
debit memorandum nota debet
39. deferral
penangguhan 40.
deflation deflasi
41. depletion
deplesi 42.
depreciation penyusutan
43. dishonored note receivable
wesel tagih yang ditolak bank 44.
dividend dividen
45. double entry accounting
akuntansi buku berpasangan
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46. equity
hak pemilikaan hak 47.
expense beban
48. fiscal year
tahun fiskal 49.
general expense beban umum
50. general ledger
buku besar 51.
income from operation laba operasi
52. income statement
perhitungan rugi-laba 53.
inflation inflasi
54. intangible asset
aktiva takberwujud 55.
interim statement laporan interim
56. internal accounting control
pengendalian akuntansi internal 57.
internal administrative control pengendalian administrative internal
58. internal control
pengendalian internal 59.
invoice faktur
60. ledger
buku besar 61.
liability kewajiban
62. long term liability
kewajiban jangka panjang 63.
marketable security surat berharga
64. materiality
materialitas 65.
maturity value nilai jatuh tempo
66. merchandise inventory
persediaan barang dagangan 67.
monetary items pos-pos moneter
68. moving average
rata-rata bergerak 69.
natural business year tahun usaha alami
70. net income
laba bersih 71.
net loss kerugian bersih
72. net worth
kekayaan bersih 73.
nominal account perkiraan nominal
74. nonmonetary items
pos-pos nonmoneter 75.
normal pension cost biaya pension normal
76. note payable
wesel bayar 77.
note receivable wesel tagih
78. other expense
beban lain-lain 79.
other income pendapatan lain-lain
80. partnership
firma 81.
past service cost biaya masa kerja pada masa lalu
82. payroll
upah 83.
plant asset aktiva tetap
84. post closing trial balance
neraca percobaan setelah tutup buku 85.
posting membukukan
86. prepaid expense
beban dibayar dimuka 87.
private accounting akuntansi internal
88. proceeds
hasil diskonto 89.
promissory note surat promis
90. public accounting
akuntansi public 91.
purchase discount potongan pembelian
92. purchase journal
buku harian pembelian 93.
report form of balance sheet neraca bentuk laporan
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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
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