acctually the new vocabulary (kosa kata) that we learn is about this:
Vocabulary for Accounting
Dalam mempelajari kosa kata Akuntansi dalam Bahasa Inggris merupakan hal yang penting dalam kesuksesan. Karena semakin banyak tahu tentang kosa kata, akan mudah memahami segala sesuatu dalam pembelajaran akuntansi. Berikut beberapa contoh kosa kata akuntansi, di antaranya:
a. Account: a record of financial transactions; usually refers to a specific
category or type, such as travel expense account or purchase account.
b. Accountant: a person who trained to prepare and maintain financial records.
c. Accounting: a system for keeping score in business
d. Audit: a careful review of financial records to verify their accuracy.
e. Break even point: the amount of revenue from sales which exactly equals the
amount of expense. Break even point is often expressed as the number of units
that must be sold to produce revenues exactly equal to expenses. Sales above
the breakeven point produce a profit; below produces a loss.
f. Credit: an accounting entry on the right or bottom of a balance sheet. Usually
an increase in liabilities or capital, or a reduction in assets. The opposite of
credit is debit. Each credit in a balance sheet has a balancing debit. Credit has
other usages, as in "You have to pay cash, your credit is no good." Or "we will
credit your account with the refund."
g. Debit: an accounting entry on the left or top of a balance sheet. Usually an
increase in assets or a reduction in liabilities. Every debit has a balancing
credit.
h. Ledger: a record of business transactions kept by type or account. Journal
entries are usually transferred to ledgers.
i. Risk: the possibility of loss; inherent in all business activities. High risk
requires high return. All business decisions must consider the amount of risk
involved.
j. Journal: a chronological record of business transactions.
but the author add some topic about agree and disagree... just to complete it, the main purpose is about accounting vocabulary
tapi penulis menambahkan topik lain yaitu tentang setuju atau tidak setuju untuk melengkapi aja, tujuan utamanya mengenalkan kosa kata baru akuntansi (yang diatas)