Akun Akun Perusahaan Dagang Dalam Bahasa Inggris

3 min read Jun 23, 2024
Akun Akun Perusahaan Dagang Dalam Bahasa Inggris

Understanding Company Accounts for Trading Businesses

A trading business is an entity that purchases goods and resells them to customers. It's a common business model, and understanding the accounts involved is crucial for financial management. Here's a breakdown of key accounts:


  • Cash: Represents the company's available money in bank accounts and on hand.
  • Accounts Receivable: Money owed by customers for purchases made on credit.
  • Inventory: The goods held for sale. This can include raw materials, work-in-progress, and finished goods.
  • Prepaid Expenses: Costs paid in advance for services that will be used in the future.


  • Accounts Payable: Money owed to suppliers for goods purchased on credit.
  • Accrued Expenses: Expenses incurred but not yet paid for.
  • Short-Term Loans: Loans with a maturity date of less than a year.


  • Share Capital: The initial investment made by owners in the business.
  • Retained Earnings: Profits earned by the company that have not been distributed to shareholders.


  • Sales Revenue: The income generated from selling goods.


  • Cost of Goods Sold (COGS): The direct expenses associated with producing or purchasing goods for sale.
  • Operating Expenses: Expenses incurred in running the business, such as salaries, rent, and utilities.

Key Financial Statements

  • Balance Sheet: Shows the company's assets, liabilities, and equity at a specific point in time.
  • Income Statement: Shows the company's revenue and expenses over a period of time, revealing its profitability.
  • Cash Flow Statement: Shows the movement of cash in and out of the company over a period of time.

Important Considerations

  • Inventory Management: Trading businesses must effectively manage inventory levels to avoid losses due to obsolescence or spoilage.
  • Credit Control: Controlling accounts receivable is crucial to minimize bad debts.
  • Cost Management: Analyzing and controlling costs, especially COGS, is essential for profitability.

Understanding the key accounts, financial statements, and challenges of a trading business will help you make informed decisions and manage your business effectively.