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,ก 4-5 0 ก12 ก !&%ก,ก*3 4 5ก 6 ก  !&%ก,'$,'7,#,ก0 (1ก3'(15,15ก  ก 5  61ก8(9! ก09!  %%&,กก ! 5ก'ก! &%ก,5:,,%0*1731*&%ก,ก1 *&%ก,!9*(*(!15'   ;ก,!ก 2 &%ก,  2,'31'$ !&%ก, (Business firm) !!ก*ก #' ! 6$#H) *2310 I 2 ก,ก51J 9! 31'$I&%ก,1!0  3 '$ (9! 1. ก,กกกก5ก (Service firm) 5ก,ก'$6$#H) !ก,ก * ก8(9! ก5ก 9!ก1 ก! 1 * 3*  $7) !7ก 4ก! ก(* ก! ก37) !O141!* 2) I 2 ก,กกก( 4 *23กI 2 '$ (9! 2.1 ก,ก49! P ( (Merchandising firm) ก,ก'$0*10 ก6( ! 31,'49!*,ก%(($!ก3'*  1  9!68,O 2(  (9!50VVW   !  V!),!)  9! I 2.2 ก,ก6( (Manufacturing firm) Iก,ก,'ก6(8,O!  ก49!2% * ก'ก6 3'0 !!ก*I(8,O!!ก,1 1 !%ก*1 J 5,'ก12 ก !&%ก,49!(*,11 2,' &%ก,49!(*,13'&%ก,5ก3 0 ก !&%ก,49!(*,1ก8 (9! 0 ,กก (5 #'0 ก !&%ก,5ก(9!0 ,กก5ก !ก,ก5ก 6ก  !&%ก,49!(*,10*10 7,#Y7'0  ,กก (3'(15,15ก 1 317,#2 (15,1กก% 4 ก8(9! (15,1&%ก,0 ,1079!5(!O15$7 0   ก !&%ก, 49!(*,1, 3ก10,กก !&%ก,5ก51กกก49! (1 ก!9 J &ก(29!Z1 ก0 ก1*   !.#$ %&'$  ก (#' ) *!%&


ก ก  ก 1

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1!0Iก0  %!11! !(ก(  1  9! 7 31 &(* 25x9 ก   ก   1   31 !" 25x9  200,000 ก %  115,000 ก0  85,000 (15,15ก  (15,15ก  35,000 (15,15ก 12,000 47,000 ก0%& 38,000 *9!ก0  % กก0  % !&%ก,ก 13ก1 ก80  (9! %  *9!% 0ก,ก0 ,กก  13ก1 (9! ก0  (Gross profit 9! Gross margin on sales) !ก,ก% 3,'81(15,1 5ก  !&%ก,49!(*,1!,310 I 2 '$ (9! (15,15ก 3'(15,15กก (15,15ก W(15,1&%ก,,105!,'7* 5( 0 ! ,(15,15กก8ก (5!O15$77!*,' 0  1 (1e # (17ก   9!7ก 3'(1 1*9!  I  (15,15กI(15,1ก !กก  !36ก1 J $5&%ก, 1 36ก 36ก%(ก 36ก9! ff !11 (1!  9!ก (15,18 8 (1 (10VVW (1 7) (19!*(7)I 3'*9!(15,1 5ก ก,ก,กก0 13ก1,'Iก09!  %%&', ก '(")*"ก+!  0กก (*9!ก*&g5(0 !0O1Oก( กก (,'   Oกก( 9! !O1ก1&%ก,0 ,1 (5Oก(I 9!9! 3'(   (Sales account) 4 I0  1 ก0 (1 !&%ก,5ก ,*+   1 *9! 10 *2% 25x9 ก,ก (50,I9! 20,000  ก*23 0     !.#$ %&'$  ก (#' ) *!%&


ก ก  ก 1

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"+ 25x9 *.. 10

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 5 20,000 20,000

  ก!- .    (Trade discounts and Cash discounts) 5ก49!- ( !ก,ก1 J 5:,,%*ก,'!':ก$ก#) 3 1 !O1*!  ก,ก!*กก 5ก  ,'Iก,O5,56O49!( *ก49!( !ก,ก 'ก ก,ก151*ก,'*5 ก8(9! ก5 1 3ก16O49!( 4 ก #' !1 (Discounts) *2,3ก!!กI 2 ก #' 51 J (9! 1.   ก! (Trade discounts) 1 ก( *2  1 ,'ก,ก((*ก 9!*9!3, (( (Catalog) 4 ก3กก ((59!3,((*ก,'Iก ก (5' ,',15ก6O49!ก0 ก51 ก( ,ก( ก 059!3,(( , Iก,O5,6O49!5ก49!(,กก,กI, *ก 9!49!I', 9!!,49! ,1  ( !1 ก((9! ,'0*1*ก  ก*9!ก,ก51 ก(3ก1Oก( ก51 ก( 6O *2ก !1 ก( ! 9!! ก80  1 51 ก( 10% !((3,0 9!! 1 51 ก( 10% 8% 5% *  !11!0 ,*+   2 ((*ก 4,000 1 J ' 50  51 10% 8% 5% *  (( 200,000  ก 1 ก( 10% (200,000 x 10%) 20,000 180,000 ก 1 ก( 8% (180,000 x 8%) 14,400 165,600 ก 1 ก( 5% (165,600 x 5%) 8,280 ((%& 157,320    !.#$ %&'$  ก (#' ) *!%&


ภภ ภ 1

4

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2.     (Cash discounts)     *2  1 ,,'!* 53ภ1Oภภ( *9!Oภ ภ(0  *'$5''ภ 7'*9!ภ,ภ0 *ภ ( I9! ภ,',O5,5Oภ9!6O49!(0I9! *' 8 ภ8 *ภ,'*ภภ 9!0 5ภ' (Terms of payment) 0 5! ภ*9!ภ,ภ0 49!(*I9! ภ8,'! 0',  8 79!,'0 1  1ภ !19!0 5ภ' 2/10, n/30 *(*1 2*ภ'(1(49!*I9!$5 10  ภ8,' 0 1 2% !' 31!10ภ8*,'!'* $5 30  2/EOM, n/60 *(*1 2'$5 9!*ภ49!( ภ8,'0  1 2% 31ภ8,'!'* *5ภภ($5 60  (EOM + *"GภEnd of Month) 2/10 EOM, n/60 *(*1 2'0*1ภ 10 ! 9!2 0*ภ49! ( ภ8,'0 1  2% 31ภ8,'!'$5 60  1  31I 2 ภ#' (9! 1.    (Purchase Discounts) ภ *9!ภ,ภ0 49!(*I9! 3' '(1($5'','0 1 , ภ1 o1 p 2.   G + (Sale Discounts) ภ8,'ภ *9!ภ,ภ0  (0I9!3' 0 ',ภOภ$5''ภ,ภ,'51 3ภ1Oภ 1 ภ8 (9! o1 ,1p  )*Iภ ! (Terms of Transportation) 9!0 ภภภ 1( ภ8I9!0 (!ภ'ภ  *ภ,'ภZ5 5ภภ(9!5ภ49! ( 7'9!0 5ภ 1(,'I'%1 6O 49!9!6O ,'!6 !ภภ(15,15ภ 1,'ภ  9!0 5ภ 1 (( (9! 1. F.O.B. Shipping point (Free on board at the shipping point) *(*1 6O49! ,'!I(,1(1 1! ,ภ6O 0 ( 2%ภ9!9!! 3 3'29!1ภ*&g5(,'ภI !6O49! *9!6O 0 1( 29!9! %ภ(

  !.#$ %&'$  ภ (#' ) *!%&


ภภ ภ 1

5

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2. F.O.B. Destination (Free on board at the destination) *(*1 6O ,'!I 6O6 !ภภ(1 1* ภ  ,ภ1(,'2 *9!6O49! 3'ภ*&g 5(ภ8I !6O !O1,ภ1(,'2 *9!6O49!1ภ !ภ,ภ ภRS.* !  + - **ภT 2 ภRS. !)* 1. !   (Transportation P in or Freight - in) *2  (1 1(6O49! ,'!6 !5ภ 1(49!! 4 (1 1 ,'29!I% !(ภ,ภ49!*  2. !  **ภ(Transportation P out or Freight P out) *(*1 6O ,'!I 6O6 !ภภ(1 1* ภ  ,ภ1(,'2 *9!6O49! 3' ภ*&g5(ภ8I !6O !O1,ภ1(,'2 *9!6O49!1ภ  ภUภ'(ภ+ภภ )* - +! ภ,ภ&%ภ,ภภภ49! P ( 9!&%ภ,7#ภ* 59!ภ ((%* O3ภ(I9!(%  ภ,ภ, !7*,'9!ภ5&ภ  ภภภ(5*'*ภภ#'3''$ !(5*ภ%   ภUภภ+ภ!+"I(IWGG" 2   !)* 1.  ภUภ'(!")*  (Periodical Inventory Method) 2.  ภUภ'(!-, *)* (Perpetual Inventory Method)

  1  ภUภ'(!")*  (Periodical Inventory Method) &ภ ภ(*9!  I'9!&ภ ภ*5ภ ภ,ภภ49!- ( *,*ภ3'*(9!*O(10*1Oภ7'ภ ภ3 ,'0*1*ภ ภ( 5'1 *ภ49!- ( 31,'5 (*(ภภ,((9!5 1 1*! (9!,15 ,ภ, ,'! (9!,0 *ภ ภภ,ภ*ภ,'5&ภ ภ(*9! !11 7(  9!6  31 I ภภ ภภ(ภภภ49!- *&ภ ภ(*9! 7!% 0   (1) ")*"ภ )*!"G + (Purchases of Merchandise) ภ* !ภ,ภ,1 ( ภ8(9! ภ49!( 4 5ภ,'49!(*079!,1 ภ,ภภ8*2,'49!  9!,'49!I9!0ภ1!ภ80  !ภ,ภ5ภ49!( 2ภ,ภภ49!   !.#$ %&'$  ภ (#' ) *!%&


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(,*ก 9!49!(,ก5  I', ก,กก8!,,'0  1 ก(,ก((3 059!3,(( ,*+   3 ก,ก0 49!(,ก*5, , 40,000  I "+  5 49!

40,000

 ก,ก49!(,ก*5,I

40,000

,*+   4 ก,ก49!(,ก*5, , 100,000  I9!  0  1 ก( 5% 3' 2% 9!,กIOก(', 3'*9!0 ก' 2/10, n/30 "+  5 49! ,ก( ก,ก49!(,ก*5,I9! 1 ก( 5%3' 2% 9!0 2/10,n/30

93,100 * 93,100 *

*  * ก,'!ก1 ก(ก1! 3'0*1! ก1 ก( ก1 (49!(*3, 100,000  ก 1 ก( 5% (100,000 x 5%) 5,000 95,000 ก 1 ก( 2% (95,000 x 2%) 1,900 (49!,'* ก 93,100  (2) ")*"ก !)! )**I !! (Purchase Returns or Allowances) 5 (*9!ก,กก49!( 31ก1(,ก6O  ก,ก9!6O49!!,0*10 ( *0 49! !,I7'1(*ก 6  9!ก ก% 5'1ก 1 4  6O49!9!ก,กก8,'ก1(9(1ก06O  3126O49!!ก,'( 0 7'81*ก% 78ก! ก8!,,' !56O  ((5!กก8I0  ,*+   5 ก,ก0 1(9( , 2,000  (49!*I 9!,ก(%   !.#$ %&'$  ก (#' ) *!%&


ก ก  ก 1

7

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"+ 

 5 2,000

1(93'1 !* 5 ก,ก1(9((49!I

2,000

,*+   6 ก,ก0 (, ,กก49!(I9! 31*(1 ก % 5'1ก 1 , 3,56O 3' ! ((!ก 1,000  "+  5 ,ก( 1(93'1 !* 5 ก,ก0 1 ,กก(% 5 '1ก 1(

1,000 1,000

(3) ")*"!   (Freight-in) 5ก#ก,ก0 ก49!(3'*9!0 5ก1I F.O.B. Shipping point (9! 6O49!,'!6 !5ก 1(*! &ก ก ก(1 1 *  ก. *9!ก,ก9!6O49!,'!6 !5(1 1  3'0 ,1(1 1 I ,*+   7 ก,ก0 49!(*,   *9!0 5ก 13 F.O.B. Shipping point 3'ก,ก0 ,1(1 15ก ( 0, 900  "+  5 (1 1   ก,ก,1(1 1 

900 900

. *9!ก,ก9!6O49!,'!6 !5(1 1  316O 0 ,1(1 136O49!0 ก1! ก,ก9!6O49!,'! ก  ,*+   8 ก,ก0 49!(*,  3'ก,ก!6 !(1 1(1 ! 1,200  319!,ก6O 0 3,*1 6O 0 ,1(1 1(3ก,ก(6O49!)03   !.#$ %&'$  ก (#' ) *!%&


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"+ (1 1 

 5 1,200

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1,200

(. 25ก#ก,ก49!(  *9!0 ก 1I F.O.B Destination (9! 6O49!,'0*1 !6 !5(1 1(ก  3'0*1! ก 6O ,'I6O6 !3',1 (1 1! 312ก,ก5;'6O49!310 ,1(1 1(*9!0 ก1036O  ก กก8,' ก  ,*+   9 ก,ก0 ,1(1 10 1,000  4 29!Iก,136O  "+  5 ,ก(  ก,ก,1(1 136O 

1,000 1,000

(4) กG +(.!  )*! ,กก,ก9!6O49!0 49!(*I9!3 *9!( ก ,'!,1'*9!0 5ก' ก,ก9!6O49!ก8,'! ก กกก,1'  ก. ก,1' *0 1  ,*+   10 5 15 *ก(* 25x9 ก,ก0 49!(*I9! , 10,000    *9!0 5ก'1ก 2/10, n/60 1!*ก,ก0 0,1'(149!(5  31 *ก(* 25x9 "+  5 25x9 *.(. 31 ,ก( 10,000  10,000 ก,ก,1'(1( . ก,1' 0 1    !.#$ %&'$  ก (#' ) *!%&


ก ก  ก 1

9

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,*+   11 5 15 *ก(* 25x9 ก,ก0 49!(*I9! , 10,000    *9!0 5ก'1ก 2/10, n/60 1!*ก,ก0 0,1'(149!(5  20 *ก(* 25x9 "+  5 25x9 *.(. 20 ,ก( 10,000 1  (10,000 x 2%) 200  9,800 ก,ก,1'(1(0 1 2% (5) ")*"ก+! (Sales of Merchandise) ก ก*9!*ก ( ก8*ก #' (( กก0 0 ,กก5ก 7'ก (ก8*9!0 ,กก ก! ก กกกกก (ก8,'*!O1 2 ก #' *9!กก49! ( (9! ก (I 3'ก (I9! ,*+   12 ก,ก0  (I 5ก !.7  *((*9!3, ( 40,000  3'(% 20,000  31ก,ก0 51 ก(ก !.7 5% 9!,กIOก(', "+  5  (40,000- (40,000 x 5%))  (I 51 ก( 5%

38,000 38,000

,*+   13 ก,ก0  (I9!5ก !.7  *((*9!3, ( 40,000  3'(% 20,000  ก,ก0 51 ก(ก !.7 5% "+  5 Oกก( (40,000- (40,000 x 5%))  (I9!51 ก( 5%

38,000 38,000

  !.#$ %&'$  ก (#' ) *!%&


ก ก  ก 1

10

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(6) ")*"ก!)!)* !!I ! กกก1(9( (9! *9! ก,ก ( !,,'ก1(6 056O49! 9!5 #'1(05Oก(3ก ก% 6O49!9!Oก(ก8!,,'1((9*5ก,ก9! !5ก,ก ((5!ก 9!(9! กก,ก(9(9! ((5กOก( ก. ก(9( ( 0I ,*+   14 ก,ก0 (9(,กOก(  *(*9!3,( 1,000  9!,กIก(9(( 0I 3'(51 ก( 2% ก,ก, ! ก1 ก( 2% ก1!,1 (903'((9*(% 600  "+  5 (93'1 !* 5  (1,000- (1,000 x 2%)) ก,ก(9(( 0I

980 980

. ก51 5((( 0I9! ,*+   15 ก,ก0 3,,กOก( !ก,ก 79! !5 ((5!ก 2,000  9!,ก(ก,ก105ก ก% 8ก! 4 ก (ก,ก0   0I9!3'0*10 51 ก( "+  5 (93'1 !* 5 Oกก( ก,ก(9(( 0I9!

2,000 2,000

(7) ")*"กG +!  **ก (Transportation-out) 5ก (2ก,ก5;'6O  0 ก,' (53ก1Oก(  *9!0 ก 1I F.O.B Destination *(* 1 ก,ก,'!6 !กก(1 1,'ก 5ก 1(502 *9!6O49! ก. *9!ก,ก5;'6O ,'!6 !5(1 1(053ก1Oก(9!6O49! 3'ก,ก 0 ,1(1 1!!ก0I ,*+   16 ก,ก0  (0,   *9!0 5ก 13 F.O.B Destination 3'ก,ก0 ,1(1 1!!ก0I , 2,000    !.#$ %&'$  ก (#' ) *!%&


ก ก  ก 1

11

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"+ (1 1!!ก  ก,ก,1(1 1I

 5 2,000 2,000

. *9!ก,ก5;'6O ,'!6 !5(1 1(053ก1Oก(9!6O49! * 9!0 5ก 1 F .O.B Destination 31Oก(0 ,1(1 13ก,ก0ก1! ,*+   17 ก,ก (0, 9!0 ก 16O I6O,1 31Oก(0 ,1(1 1!!ก03ก,กก1!, 1,300  "+  5 (1 1!!ก Oกก( Oก(,1(1 13ก,ก

1,300 1,300

(. 25ก#ก,กก (  *9!0 ก 1I F.O.B shipping point (9! ก,ก,'0*1!6 !5(1 1,'ก   26O49!ก,1(1 1! ก,ก ก8,'0*1*ก ก 312ก,ก5;'6O 0 ,1(1 10ก8,'29!1Iก,13 Oก(9!6O49! ก ก,'0   ,*+   18 ก,ก0  (,  *9!0 F.O.B shipping point 31ก,ก0  ,1(1 15ก (05Oก(0, 2,600  "+  5 Oกก(  ก,ก,1(1 13Oก(

2,600 2,600

(8) ก(.! +! *9!ก,ก0  (0I9!3 ก,กก8,'0 ' (1(5$ 4 5ก0 'ก,กก8!,,'*ก51  3ก1 Oก*'0 $5ก ''9!*9!0 ก   !.#$ %&'$  ก (#' ) *!%&


ก ก  ก 1

12

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ก. ก' 0*1*ก51  ,*+   19 5 1 *2% 25x9 ก,ก0  (0I9!, 50,000   *9!0 5ก'1ก 3/10, n/30 3'1!*ก,ก0 ',กOก5 16 *2% 25x9 "+  5 

50,000

Oกก( ',กOกก(

50,000

. ก' *ก51  ,*+   20 5 5 %(* 25x9 ก,ก0  (I9!0, 24,000   * 9!0 2/10, n/30 1!*ก,ก0 ',กOก* 5 12 %(* ก,กก8 ,' ก  "+  5  (24,000 P 480) 1 ,1 (24,000 x 2%) Oกก( ',กOกก(

23,520 480 24,000

"+, : กก,ก*ก-,1 8( 8(1 3*31u1 J 1 u5 u3ก 5ก ก!,,ก Ivก&( 9! uก8 I0  1ก',กOก 8(13'0 กก 59!0 ก'Oก,'0 1  "+  5 u Oกก( ',กOกก( 8(1

xxxx xxxx

  !.#$ %&'$  ก (#' ) *!%&


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13

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(9) กUก'(ก+ก!IกS*) d 1 ก(051 9!ก%  ( !ก,ก, !(  ก. ก#, !ก,ก(*%9!Iก%7* "+  5 49!

xxxx

%-9!, !ก,ก , !ก,ก(*%

xxxx

. ก#, !ก,ก(051 "+ 2!51 49! , !ก,ก(051

 5 xxxx xxxx

(. ก#ก,ก(05,15ก #'!9 1 (03,ก79!Iกe #ก,ก "+  5 (1e # 49! ก,ก(03,ก79!Iกe #

xxxx xxxx

(10) ก!S"e ! * !!  )*, - . +  (Beginning or Ending Inventory) &ก กกก(*&((9! Periodic Inventory  I&ก ก*5ก05ก,ก*ก,1(,*ก 3' J  **%9!(5(31'1 31' 0*1O*กก 4 ก ,  ก &ก,ก,'0*1*ก3 ((9! ก(#*O(1( (9!,  !O1ก 1. ก,((9! 2. ก(((9!   !.#$ %&'$  ก (#' ) *!%&


ภภ ภ 1

14

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*O(1((9! ภ8(9! *O(1 !((9!ภ! *,ภ*O(1( (9!5 ! ภ1! ภ(*O(1((9!5    ภ35,'ภ 5(((9!0 *(% 315ภ( ((9!*(% *2ภ'0 & ภภ  ,' !ภ12 &ภ(((9!*(% *53'Zภ7 5 & (9! 1. (%Y7' (Specific Identification Method) 2. (%2Y (Simple Average Method) 3. (%2Y21ภ(Weighted Average Method) 4. (% ภ1!-!!ภภ1! (First-in, First-out Method) 5. (% -!!ภภ1! (Last-in, First-out Method) ,*+   21 **1  *ภ741 ,ภ ,'ภ(((9! !(  A 4 ,ภภ,5 (9! 31 &(* 25x9 71( A *, (9! 8,500 1 3' !*Oภภ*#ภ49!3'(% !( ภ1* 1!0 25x9 *#(1) %1!1 %* *.(. 25 49!( 1 4,000 30 120,000 *.(. 6 49!( 2 5,000 31 155,000 .(. 16 49!( 3 3,000 32 96,000 .(. 20 49!( 4 4,500 31 139,500 &.(. 15 49!( 5 5,000 33 165,000 &ภ(((9!*,0  8,500 1 *&1 J 0   1. !f. (Specific Identification Method) I&ภ(((9!*(%  '%0 !1 ,1(9!!O15  I(49!*(5 *(% 15 &*'(*((1! 373'*(*3ภ1ภ!1*ภ5 (% !ภ49!531'( ,ภ!1  2**1(9!!O1 8,500 1I(49!*,ภ( 3 , 2,000 1 49!*( 4 , 3,000 1 3' 49!*( 5 , 3,500 1 *O(1((9!*&(%Y7'ภ8,'1ภ 49!( 3 2,000 1 J ' 32  = 64,000  49!( 4 3,000 1 J ' 31  = 93,000  49!( 5 3,500 1 J ' 33  = 115,500  * 8,500 1 I 272,500    !.#$ %&'$  ภ (#' ) *!%&


ภภ ภ 1

15

 ภภ 

2. !gf + (Simple Average Method) I&ภ(((9! ,'29!1( % !(531'1*(1ภ  ( 2 Y7'(%*ภ49!531'( 3'0*1( 2 *#*ภ49!  (%Y!11 = (49!( 1 + (49!( 2 + }..(49!( 5 ,(*ภ49! = 30 + 31 + 32 + 31 + 33 5 = 31.40  *O(1((9!5 , 8,500 1 1ภ (8,500 x 31.40) = 266,900  3.  !gf +g  ภ(Weighted Average Method) I&ภ(((9!  ,'29!1(9!*(%Y5( ภ 31ภ(#(Y !( (9! ,'!*#9!,*ภ49!531'( *ภ !5ภ(#  (%Y21ภ= %** *ภ49! ,#1* 49! = (120,000 + 155,000 + 96,000 + 139,500 + 165,000) (4,000 + 5,000 + 3,000 + 4,500 + 5,000) = 675,000 21,500 = 31.42  *O(1((9!5 , 8,500 1 1ภ (8,500 x 31.42) = 267,070  4.  !ภ* i **ภภ* (First i in , First i out Method) 9!*ภ1 oFIFOp  ,'29!1(49!*ภ1!,'2Oภ!!ภ0ภ1! 1((9!!O15 ภ8,' I(49!*$ (49!*$ ( ภ. 9!!O1, 8,500 1 *& FIFO 0   49!( 5 (9! 5,000 1 J ' 33  = 165,000  49!( 4 (9! 3,500 1 J ' 31  = 108,500  8,500 1 = 273,500  *O(1((9!5 , 8,500 1 1ภ = 273,500 

  !.#$ %&'$  ภ (#' ) *!%&


ภภ ภ 1

16

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5.  !  i **ภภ* (Last i in , First i out Method) 9!*ภ1 oLIFOp I&ภ(((9!5 *(%&   ,'29!1(49!* % ,'2Oภ!!ภ0ภ1! (9!5 ภ8,'I(ภ*5 9!I(49!*5(3ภJ  ,ภ!1 ( ภ*2(*& LIFO 0  1!0 49!( 1 (9! 4,000 1 J ' 30  = 120,000  49!( 2 (9! 4,500 1 J ' 31  = 139,500  = 259,500  8,500 1 *O(1((9!5 , 8,500 1 1ภ = 259,500  (11) ภ!S,+ (Cost of goods sold) *& Periodic Inventory ภ ภภ (*& Periodic Inventory  ,'0*1*ภ ภ% %ภ(*ภ ( 31,'5&ภ(#%  5   ,'(#,ภO 1!0 %  = ((9! + 49!%& - ((9!  

49!%& = 49! + (1 1  - 1(93'1 !* 5 - 1 

,*+   22 **1   (( ,ภ * !*Oภภ(  ((9! 189,000 ((9! (FIFO) 273,500 49! 675,500 (1 1  7,500 1(93'1 !* 5 16,000 1  12,000 ,ภ!*O0 *,ภ1 J 5*% 3ภ'$0 ภภ( *2* (#%  !ภ,ภ5 61*0   ,+ ((9! 189,000 ภ49!%& 49! 675,500 ภ(1 1  7,500   !.#$ %&'$  ภ (#' ) *!%&


ก ก  ก 1

17

 กก 

683,000 ก 1(93'1  5 16,000 1  12,000 (*079!  ก ((9! % 

28,000

655,000 844,000 273,500 570,500

  2  กUก'(!-, *)* (Perpetual Inventory Method) &ก ก(31!9! I&ก กกกก49!- (!ก & *ก,'*5กก,ก*ก,1(, 0*1*กก *( ,1,'*( 3'(9!!1'! ก #' !ก,ก(5&ก ก( 31!9! ก8!11 ก,ก,1(9!,ก (9!(!*7!) 2) (9!50VVW1 J I  &ก ก(31!9!,'*ก,  ~!ก 9!  ( 79!3 ก-,1 !(531' *ก 3'(9!!O1!  4  ก #' !(531' ก8*9!กI1!3 ! (9! (531' !ก,กก กก-,1(31' 5( ก,ก*2,' 9!ก5ก ก((9!&5 ก80  1 & FIFO 9! LIFO 9! 2Y21ก I &ก ก((9! &(31!9! 5*% 03' *% 3ก'$0 ,'*(*3ก1,ก&(3 7'5ก ก49! ( ,'*ก ก(!O1!  *,'*ก ก% %ก(*   (  *9!2  ก,ก,'*2! (9! !(0 ,ก ( (9! 4 I(%*! (31' * !ก,ก  6* !! (9!5 (31' ,'1ก! (9!5(%*! ((9!  !1 ((9! ( xxxx 49! xxx (1 1  xxx (93'1 xx xxx xxx

1(93'1  5 xxx 1  xxx %  xxx ( xxx

( 



,1

(9!

xxx

(   !.#$ %&'$  ก (#' ) *!%&


ภภ ภ 1

18

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ภ ภ*& ภ(31!9! ,'5ภ,ภ*2 ! % ', 0 ,ภo% p 5*% 3ภ'$00   0*1!3 ภ(#*9!!1ภ ภ3 (Periodic Inventory) ภUภ'(," ภUภ!-, *)* (Perpetual Inventory) %0   (1) ")*"ภ )*!"G + (Purchases of Merchandise) ,",*+   3 ภ,ภ0 49!(,ภ*5, , 40,000  I "+  5 ((9!  ภ,ภ49!(,ภ*5,I

40,000 40,000

,",*+   4 ภ,ภ49!(,ภ*5, , 100,000  I9!  0  1 ภ( 5% 3' 2% 9!,ภIOภ(', 3'*9!0 ภ' 2/10, n/30 "+  5 ((9! ,ภ( ภ,ภ49!(,ภ*5,I9! 1 ภ( 5%3' 2% 9!0 2/10,n/30

93,100 * 93,100 *

*  * ภ,'!ภ1 ภ(ภ1! 3'0*1! ภ1 ภ( ภ1 (49!(*3, 100,000  ภ1 ภ( 5% (100,000 x 5%) 5,000 95,000 ภ1 ภ( 2% (95,000 x 2%) 1,900 (49!,'* ภ93,100  (2) ")*"ภ !)! )**I !! (Purchase Returns or Allowances)

  !.#$ %&'$  ภ (#' ) *!%&


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,",*+   5 ก,ก0 1(9( , 2,000  (49!*I 9!,ก( % "+  5 

2,000

((9! ก,ก1(9((49!I

2,000

,*+   6 ก,ก0 (, ,กก49!(I9! 31*(1 ก % 5'1ก 1 , 3,56O 3' ! ((!ก 1,000  "+  5 ,ก( ((9! ก,ก0 1 ,กก(% 5 '1ก 1(

1,000 1,000

(3) ")*"!   (Freight-in) 5ก#ก,ก0 ก49!(3'*9!0 5ก1I F.O.B. Shipping point (9! 6O49!,'!6 !5ก 1(*! &ก ก ก(1 1 *  ก. *9!ก,ก9!6O49!,'!6 !5(1 1  3'0 ,1(1 1 I ,",*+   7 ก,ก0 49!(*,   *9!0 5ก 13 F.O.B. Shipping point 3'ก,ก0 ,1(1 15ก ( 0, 900  "+  5 ((9!  ก,ก,1(1 1 

900 900

. *9!ก,ก9!6O49!,'!6 !5(1 1  316O 0 ,1(1 136O49!0 ก1! ก,ก9!6O49!,'! ก    !.#$ %&'$  ก (#' ) *!%&


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,",*+   8 ก,ก0 49!(*,  3'ก,ก!6 !(1 1( 1! 1,200  319!,ก6O 0 3,*1 6O 0 ,1(1 1(3ก,ก(6O49!) 03 "+  5 ((9!

1,200

,ก( 6O ,1(1 1 3ก,ก

1,200

(. 25ก#ก,ก49!(  *9!0 ก 1I F.O.B Destination (9! 6O49!,'0*1 !6 !5(1 1(ก  3'0*1! ก 6O ,'I6O6 !3',1 (1 1! 312ก,ก5;'6O49!310 ,1(1 1(*9!0 ก1036O  ก กก8,' ก  ,",*+   9 ก,ก0 ,1(1 10 1,000  4 29!Iก,136O  "+  5 ,ก(  ก,ก,1(1 136O 

1,000 1,000

(4) กG +(.!  )*! ก. ก,1' *0 1  ,",*+   10 5 15 *ก(* 25x9 ก,ก0 49!(*I9! , 10,000   *9!0 5ก'1ก 2/10, n/60 1!*ก,ก0 0,1'(149!( 5 31 *ก(* 25x9 "+  5 25x9 *.(. 31 ,ก( 10,000  10,000 ก,ก,1'(1(

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38,000

%  ((9!  ก%( 

20,000

38,000

20,000

,",*+   13 ก,ก0  (I9!5ก !.7  *((*9! 3,( 40,000  3'(% 20,000  ก,ก0 51 ก(ก !.7 5%

  !.#$ %&'$  ก (#' ) *!%&


ก ก  ก 1

22

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"+

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Oก (40,000- (40,000 x 5%))  (I9!51 ก( 5%

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%  ((9!  ก%( 

20,000

38,000

20,000

(6) ")*"ก!)!)* !!I ก. ก(9( ( 0I ,",*+   14 ก,ก0 (9(,กOก(  *(*9!3,( 1,000  9!,กIก(9(( 0I 3'(51 ก( 2% ก,ก, ! ก1 ก( 2% ก1!,1 (903'((9*(% 600  "+  5 (93'1 !* 5  (1,000- (1,000 x 2%)) ก,ก(9(( 0I

980

((9! %   กก(9((9!

600

980

600

. ก51 5((( 0I9! ,",*+   15 ก,ก0 3,,กOก( !ก,ก 79! !5 ((5!ก 2,000  9!,ก(ก,ก105ก ก% 8ก! 4 ก (ก,ก0   0I9!3'0*10 51 ก(

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"+ (93'1 Oภภ( ภ,ภ(9(( 0I9!

 5 2,000 2,000

(7) ")*"ภG +!  **ภ(Transportation-out) ภ. *9!ภ,ภ5;'6O ,'!6 !5(1 1(053ภ1Oภ(9!6O49! 3'ภ,ภ 0 ,1(1 1!!ภ0I ,",*+   16 ภ,ภ0  (0,   *9!0 5ภ 13 F.O.B Destination 3'ภ,ภ0 ,1(1 1!!ภ0I , 2,000  "+  5 (1 1!!ภ ภ,ภ,1(1 1I

2,000 2,000

. *9!ภ,ภ5;'6O ,'!6 !5(1 1(053ภ1Oภ(9!6O49! * 9!0 5ภ 1 F .O.B Destination 31Oภ(0 ,1(1 13ภ,ภ0ภ1! ,",*+   17 ภ,ภ (0, 9!0 ภ 16O I6O,1 31Oภ(0  ,1(1 1!!ภ03ภ,ภภ1!, 1,300  "+  5 (1 1!!ภOภภ( Oภ(,1(1 13ภ,ภ

1,300 1,300

(. 25ภ#ภ,ภภ (  *9!0 ภ 1I F.O.B shipping point (9! ภ,ภ,'0*1!6 !5(1 1,'ภ   26O49!ภ,1(1 1! ภ,ภ ภ8,'0*1*ภ ภ 312ภ,ภ5;'6O 0 ,1(1 10ภ8,'29!1Iภ,13 Oภ(9!6O49! ภ ภ,'0     !.#$ %&'$  ภ (#' ) *!%&


ก ก  ก 1

24

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,",*+   18 ก,ก0  (,  *9!0 F.O.B shipping point 31ก,ก 0 ,1(1 15ก (05Oก(0, 2,600  "+  5 Oกก(

2,600

 ก,ก,1(1 13Oก(

2,600

(8) ก(.! +! ก'(1 (,กOกก( 0*11,'* ก51  (1 ,1) 9!0*1 ก ก*&ก ก(*9! (Periodic Inventory) 3'&ก ก(31!9! (Perpetual Inventory) 0*13ก1ก ก. ก' 0*1*ก51  ,",*+   19 5 1 *2% 25x9 ก,ก0  (0I9!, 50,000   *9!0 5ก'1ก 3/10, n/30 3'1!*ก,ก0 ',กOก5 16 *2% 25x9 "+  5 

50,000

Oกก( ',กOกก(

50,000

. ก' *ก51  ,",*+   20 5 5 %(* 25x9 ก,ก0  (I9!0, 24,000   *9!0 2/10, n/30 1!*ก,ก0 ',กOก* 5 12 %(* ก,กก8,' ก  "+  5  (24,000 P 480) 1 ,1 (24,000 x 2%) Oกก( ',กOกก(

23,520 480 24,000

  !.#$ %&'$  ก (#' ) *!%&


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xxxx xxxx

. ก#, !ก,ก(051 "+ 2!51 ((9! , !ก,ก(051

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(. ก#ก,ก(05,15ก #'!9 1 (03,ก79!Iกe #ก,ก "+  5 (1e # ((9! ก,ก(03,ก79!Iกe #

xxxx xxxx

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ภภ ภ 1

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(10) ภ"e ! * !!  )*- .,+ *&ภ ภ(31!9! ภ,ภ *2,'! (9! !(0 ,ภ(3'(%*! ((9! 3'*2,'% 531' *ภ 0 ,ภ%  !1 Gภ,*+   21 ,ภ!*O !  (( ,ภ 2ภ,ภ5&ภ ภ( 31!9! (Perpetual Inventory System) ภ( %( 3'*O(1((9! *23 0 5( *&1 J  5 & 31ภ3 &ภ(( (9!3'( %( *'ภ ภ(31!9! (Perpetual Inventory System) 1!0 ,'3 ภ!&7 3 & (9! &(%2Y21ภ& ภ1!!!ภภ1! 3'& !!ภภ1!

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ก ก  ก 1

27

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ภภ ภ 1

28

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5(ภ,ภ,'71 (0 *ภ((%*!1'! 3ภ8* 31*9!2   71(*!O1,*,3'%0*1ภ! (9!5( ภ,ภภ8,'!ภ ภ  ภ. ภ#,3'% !(*!O1,*,!ภ1! (9!5(   %  xxxx (  ((9! xxxx . ภ#,3'% !(*!O1,*,*ภภ1! (9!5(   ((9! xxxx (  %  xxxx ภ!Sภ, (Gross Profit) ภ,ภ49!- ( *2,'(#ภ0  4 *2 ภ0  !ภ ภภภ   ,'(#0 ,ภ! %&ภ%  O ภ0  = %& %  l+ %& =  - (93'1  5 - 1 ,1 ,ภ!*Oภภภ 3'%  *&ภ ภภภภ49! P  *2 3 ภ(#ภ0 531'&0   Periodic Inventory Method %&  156,700 ภ(93'1  5 3,520 1 ,1 1,245 4,765 151,935 ภ%  (,ภภ(#) 103,733 ภ0  48,202 Perpetual Inventory Method %&  156,700 ภ(93'1  5 3,520 1 ,1 1,245 4,765 151,935 ภ%  (,ภภ(#) 101,900 ภ0  50,035   !.#$ %&'$  ภ (#' ) *!%&


ก ก  ก 1

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