| Aktiva | Assets |
| Aktiva lancar | Current assets |
| Kas | Cash |
| Piutang | Account Receivable |
| Persediaan barang dagangan | Merchandise inventory |
| Perlengkapan | Supplies |
| Beban-beban dibayar dimuka | Prepaid expenses |
| Sewa dibayar dimuka | Prepaid rent |
| Aktiva tetap | Fixed aseets |
| Tanah | Land |
| Gedung | Building |
| Peralatan | Equipment |
| Akumulasi penyusutan peralatan | Equipment at accumulation depreciation |
| Kendaraan | Vehicle |
| Mesin | Mechanic |
| Kewajiban | Liabillities |
| Hutang jangka pendek | Short term liabillities |
| Hutang dagang | Account payable |
| Hutang gaji | Salaries payable |
| Hutang jangka panjang | Long term liabillities |
| Pinjaman bank | Bank loan |
| Hutang hipotik | Morthagage payable |
| Ekuitas | Equity |
| Modal Tn...... | Owner equity |
| Prive | Drawing |
| Pendapatan | Income |
| Beban | Expense |
| Beban gaji | Salaries expense |
| Beban sewa | Rent expense |
| Beban asuransi | Insurance expense |
| Beban listrik, air dan telepon | Utility expense |
| Beban bunga | Interenst expense |
| Beban pengangkutan | Automobile expense |
| Modal saham | Capital stock |
| Beban penyusutan bangunan | Depreciation expense building |
| Beban penyusutan peralatan | Depreciation expense equipment |
| Pendapatan jasa | Fees earned |
| Asuransi yang telah dijalani | Insurance expired |
| Beban historis/perolehan | Historical cost |
| Pajak dibayar dimuka | Prepaid tax |
| Beban perbaikan | Repairs expense |
| Penjualan | Sales |
| Komisi penjualan | Sales commission |
| Pendapatan sewa | Rent earned |
| Hutang pajak | Tax payable |
| Beban pajak | Tax expense |
| Kewajiban lancar | Current liabillities |
| Wesel tagih | Notes receivable |
| Beban sewa film | Film rental expense |
| Beban lain-lain | Other expense |
| Hutang bunga | Interest payable |
| Pajak penjualan | Sales taxes |
| Hutang pajak penjualan | Sales taxes payable |
| Gaji penjualan yg msh hrs dibayar | Accrued sales salaries |
| Gaji kantor yg msh hrs dibayar | Accrued office salaries |
| Beban administrasi | Administrative expense |
| Beban diluar usaha | Non operating expense |
| Pendapatan diluar usaha | Non operatimg income |
| Beban usaha | Operating expense |
| Pendapatan lain-lain | Other income |
| Pendapatan bunga | Interest income |
| Beban perlengkapan | Supplies expense |
| Bunga yang msh hrs dibayar | Interest accrued |
| Asuransi dibayar dimuka | Prepaid insurance |
| Alat pengangkutan | Delivery equipment |
| Beban dibayar dimuka | Prepaid expense |
| Gaji kantor | Office supplies |
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