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E-Book Accounting


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4. 2@A1 1?3+,(MNO+*H1 +.3D? 2(\1B *32341? =.O-.,EK1F B

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&   !" 2 '   '  (Single - entry bookkeeping or single - entry system) 2@A1?4Z  1K2GQ3.O12.Q?2 1F1D)* .O12.4B()*.O12D.4B 02.QL ?1-F 0 1K2PG0QH12341+. ()* L+,D3 2 1 /N (1F()* 2-O(1F2 11F W.Q= =.OHO1KQB 0DN LBO*31KQ F3.O12.4B /02D.4B 1KB 02.QL ?11F 4Q HOH14- E1.2/\L2-OE*32@A1MNOD?DV /0-.1K2*3 +,(ZV4-E1.Q * EKF1=@= D? 1,02.QL ? HO 21)*L 3--0 @U(H12\EO* N/ B?-+*D?

>NBO*3E*3EO* N/3 /0-.,32341 '/ (Double - entry bookkeeping or double - entry system) 2@A1?4Z LHO@I4B4H11KQB 3 a @0*.O?QQH1+ V.Q?1?L =@ QH1+ V. Q@02b B/*.-12*+(/C1 1K2(/ 1F  0  /0@02GS@I4B 4B 3 a JKL3*-HO=.OF34-E1.2/\ /0E1.H( F31F 2G)L*?B>V@0+3DY-L 0,H(O+ >2+1*Q3132341=.O>N BO*3B LD? /01 B *2(BVSY1KB 0DN B /0Q-02LQ?EO*3+*3.O1 D)*1K.O12.4B(1KL3 /01K.O12D.4BH1*(1KL3.O?Q-,1?123412L  1 /0-0 M/,H(O24..V/EK1F H1B?2*3 /0H1ES02.Q?1\-0,H(OM/? E*3Q*.2L 4.- VQ? 1 /O?=.OD 2@A1cN1QY 1L1\D*) M/? E*3Q*..V/2.4B2 M/? Q*..V/2D.4B -.,Q/02*Q.E*3Q*.B 3 a @0*12@A1Q*.? F3+4F1 2Q?  "3./*3 (+ D 1 /0MNO+**1VB ( 3 @02c=Q.2538:d-4 )


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2 )L*G4-S3.O1+41GQY-02@A1 +.3>K3+4L3L4-2@A12-OE*3 + ?13.O1 (1F+41 /0+ ?1E*32-OE*3-02@A1 +.3>K3 (/ 3L E*32341/3V1E*34-?   -2-O(1F /02-OE*34-2@A1-,1?12 H.H1 B /0/V .31F1+41Z42QO*3E*3 2-O(1F ? +4Z42QO*3E*3+ ?12-OE*3 -K32 +41GQYF3( .E*34- JKL3 +.3** 2@A1 +  (Accounting equation) ()*+ 3.V/ =.O.31F - =  +  % (Assets) (Liabilities) (Owers' equity)

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(& 3.V/ ( Q>K3 3 L +.3C1032341E*3VDD/()*4- S ?1H.?1(1KL3 ? 

+41GQY (1+F 41 /0+ ?1E*32-OE*3*QN 2@A1-,1?12 H. 1. (& B?*Q 3 [*Y E*33.V/ 

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EF1L 3 2EQ1D,?  n(1F+41 /0+ ?1E*32-OE*3o B *-+41GQY H(O +.3QL 2@A1(1+F 41 *1 /0B .O?QQL2@A1+ ?1E*32-OE*3 /O?? Q*. F3( .E*3(1F+41 /0+ ?1E*32-OE*3JKL3-0 Q*.2 +41GQY &FG' / !" 2   1. .O1JOQE*3 2Q?  .O12.4B (Debit = Dr.) 2. .O1JOQE*3 2Q?  .O12D.4B (Credit = Cr.) & 1. 1K@02b+41GQY +41GQY2G4L 1K .O12.4B (Dr.) +41GQY/. 1K .O12D.4B (Cr.)

2. 1K@02b(1F+41 (1+F 412G4L 1K .O12D.4B (Cr.) (1+F 41/. 1K.O12.4B (Dr.)


12

3.1K@02b+ ?1E*32-OE*3 (V1) + ?1E*32-OE*3 (V1) 2G4L 1K .O12D.4B (Cr.) + ?1E*32-OE*3 (V1) /. 1K.O12.4B (Dr.)


13

& $( H! + V.Q?1L?=@ (General Journal) D)* + V.LHO1 KQE1F BO1=.OV 2)L*3 H1SL -4   + V.Q?1?L =@2/ 2.Q? ()*HO1K2PG0Q=L *-1KH1+ V. Q?12PG02/ *)1L =.OH1SL -4 1F1 + V.Q?1(/Q2/ JKL31K-0 ,B *-?42D0(YQDO


14

S 1 1,2341+. /3V1 +  .D.1 2546 1Q2/4c1,2341+. /3V1 10,000 

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%'+ $(  H! (Compound Journal Entry) +  ?1L 1 D 2546 1Q2/4c1,2341+. /3V1 10,000  2341uZ1D 5,000  *D 200,000 


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G 3   -  &' & ( %'+    - $    + H! &% ( +  ?1L 1 D 2546 1Q2/4c1,2341+. 10,000  2341uZ1D 5,000  *D 200,000  /0W*12-O(1F DO 50,000 /3V1


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SH! !') + V. Q@02b ( Q>K3 + V.1KQE1F @/QJKL3B *-1KH1 + V.Q?1E1F BO1 /02@A1L?? E*3 Q@02bB 3a 2@A1( ?.( N =?OH12/

2.Q?1 + V. Q@02b  32@A1 2 14. D)* + V. Q@02bL?=@ /0 + V. Q@02bQ *Q -L 0,1KQDOH1 Q@02bB 3a H(O/02*Q. /02@A1 02Q2QO*Q+0.?  -.,Q312G)L*@0WQ1YH1*O3*43 /0DO1( bQ(/31F1 D?-.,B 3aH(O2@A1( ?.( N /0,(1.2/E+L ,(( ?.( N =?OH1 M3 .31F 1. ( ?.+41GQY 2/EL 100 - 199 2. ( ?.(1+F 41 2/EL 200 - 299 3. ( ?.+ ?1E*32-OE*3 2/EL 300 - 399 4. ( ?.Q=.O 2/EL 400 - 499 5.( ?.D HO- Q 2/EL 500 - 599 *,(1.2/EL-0H(OB? 2/EL(/\=.OEKF1*QN E1.E*3 B /04- SH! !') - 2@w. Q@02b W.Q2Q3/,.B 2/ELL,(1.=?OH1M3E*3 4- - M QQ-+ V.Q?1L?=@ B /,.?1LL24.QEK1F W.Q1,B?2/E -+ V.Q?1?L =@H+ =?OH1 Q@02b >OB?2/EH1+ V.Q?1*QN. O12. 4B\/3H1 Q@02b.O12.4B >O*QN. O 12D.4B\/3.O12D.4B H1 *3 QH(O*O3B3EO


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3./*3 D)* 3L-.,EK1F 2G)*L G4+-N 1YD? >NBO*3E*31KH1+ V. Q?1?L =@ /0M 1Q=@+ V. Q@02b?L =@B 0DN -,,3./*3 -(Q*.D32(/)*H1B 3a -+ V. Q @02b?L =@ W.Q-,1?12341? 3.O12.4B /02D.4BH13./*3-0BO*32 1 2+ *

+ % &

1.2EQ1N@ -L 0HOH1-.,3./*3 /02EQ1(?3./*3 2.(Q*.D32(/)*H1 Q@02b?L =@.O?Q.41+*.,


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3.1,Q*.D32(/)*E*3 Q@02b?L =@ H+ H1N@ E*33./*3 W.Q2EQ1 )L* /02/EL2Q3B ( ?. D)* +41GQY (1+F 41 + ?1E*32-OE*3 Q=.O /0 D HO- Q /0H+ -,1?12341B Q*.D32(/)*E*3 B /0 4. 5 ( ?. +.3Q*..31F ( ?.L 1 +41GQY -0 Q*.D32(/)*.O1 2.4B ( ?.L 2 (1F+41 -0 Q*.D32(/)*.O1 2D.4B ( ?.L 3

+ ?1E*32-OE*3

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20

'F 0.x,2@A10.x-L .,EK1F 2G)*L 2@A12D)*L 3 )*H1-.,32341=.O +0.? /0?.2\? W.11,Q-3./*3 -, 1Q?  QH.L -01,=@HOH1D,1?S(,=E.V1\-01,=@=?OH1 *33,=E.V1 /0 QH.-L 01,=@ +.3C1032341E*34-\-01,=@=?OH1 *33.V/ 0.x,= H 2@A11K /0= =.O2@A1+ ?1(1KL3E*332341 .31F1 4--0,0.x,()*= ,\=.O W.Q?L =@ /O?-0 (/Q14. 2 1 14. 6 *3 14. 8  *3 /014. 10  *3 2@A1BO1 EK1F *QN  @0WQ1Y /0?B>V@0+3DYLB*O 3HO 0.x, + $%'F 6 

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21

 

  D)* Q3132341EF1+V.OQE*3E?13 2G)L*H(O2@A1 +)L* +.3EO* N/32341E*34-2G)*L +V@M/.,214131E*34-B 3?. /0B C102341E*34-?  Q+41GQY (1F+14 /0+ ?1E*32-OE*3 2 =(  +.332341W.Q?L =@  32@A1 - 3,=E.V1 (Profit and Loss Statement) - 3.V/ (Balance Sheet) 3,=E.V1 /03.V/1F1+ >-.,=.O 2 N@  D)*  (Account Form) /0 Q31 (Report Form) + %   - . 2EQ1 n)L*4-o - .+L *3-0BO*30V)L*3? 2@A1 n3,=E.V1o ()* n3.V/o - .+L  +.3*0Q02?/ ()*?1-L . ,3 >O2@A13,=E.V1 -0 +.32@A1*0Q02?/()*2@A13?.2?/ 2 1 +,( 1 @p +4F1+V.?1L 31 Z1?D 2545 >O2@A13.V/ -0 +.3?1L-L ., W.Q0V?1H.?1(1KL3


22

!U 4. (Closing Entry) ( Q>K3 ,H(OQ*.? E*3.O12.4B2 Q*. ? E*3.O12D.4BE*3 B /0( ?. 2 1  Q@02b Q*.D32(/)*.O12.4B -0BO*31K.O12D.4B.O?Q-,1?12341L Q *.D32(/)* ()*>O Q*.D32(/)*3.O1 2D.4BH1 Q@02b 2 )L*BO* - @w.Q=.OV2EO,=E.V1 W.Q 2.4B Q=.O...... 2D.4B ,=E.V1

XX XX

- @w.D HO- QV2EO,=E.V1 W.Q 2.4B ,=E.V1 2D.4B D HO- Q.....

XX XX

- @w.,=E.V12EO+? 1E*32-OE*3 S ,= (Q=.O ? D HO- Q) 2.4B ,=E.V1 XX 2D.4B V1.... XX S E.V1 (Q=.O1*O Q? D HO- Q) 2.4B V1.... XX 2D.4B ,=E.V1 XX - H1SL 2341>*1()*>*1HO+? 1B? W.Q 2.4B V1.... XX 2D.4B >*1HO+? 1B?

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23

/ # %I   1. ( Q>K3 +41GQY()*+4L3L-4 DO =?O2G)*L -,(1 Q W.Q ?B>V@0+3DYH1 (,=--,(1 Q+41DO +41DO>)*2@A1+41GQY 2.   24.EKF13.O1MNOJ)F* 2@A1QL,H(OD HO- Q/./3*QN H1( ?. D HO- Q -01K3.O1 Cr. 2+ * 3.  24.EK1F 3.O1MNOEQ 2@A1QL,H(OQ=.O/./3*QN H1( ?. Q=.O -01K Dr.2+ * 4.& D)* + ?1/.ML NOEQ/.H(O1 LLB/3J)F*EQ1= 1K+ ?1/. DOH1H.a -,1?12341L1KQJ)F* /0EQ1F1-0HO-, 1?12341L( + ?1/. /O? 5.&  D)* + ?1/.ML NOEQ/.H(O/NDOL,0(1FB ,(1.3.OQMNEO Q 2Q?  n+ ?1/.- Qo .O1MNJO )F*2Q?  + ?1/. 2 1 2/10,N/30 ( Q>K3 MNJO )F*- Q,0 bQH1 10 ?1-0=.O+ ?1/. 2% ,(1.,0(1FBO*3= 241 30 ?1 1-?1L/3H1 H,+41DO 6.F.O.B shipping point ()*D E1+ 32EO *QNH 1( ?.D HO- Q MNJO *)F 2@A1MNO- Q>)*2@A1 BO1V1E*3+41DOLJ*)F 7.F.O.B destination ()*D E1+ 3** *QN H1( ?.D HO- Q MNOEQ2@A1MN-O Q 8.)F/&  2QQ *a?  VAT ( Q>K3bxL2Q2\-MNEO Q+41DO MNMO /4B+41DO /0MNOH(O4H1+ ?1L2G4L EK1F @0*.O?QbxJ)F* JKL3>)*2@A1+41GQY /0bxEQ JKL3>)*? 2@A1(1+F 41


24

(^' (Specialized journal) 2@A1+ V.EF1BO1LHO1 KQDOL24.EKF1 H1/xS0*Q 32.Q?1  3**2@A1 2 @02bD)* (^'    2@A1+ V.EF1BO1LHO 1KQDOL2QL ?J)F*EQ+41DO2@A123412)L*W.QBO*32@A14-L HO01K+41DOD32(/)* +41F 3?. (Periodic inventory system)  3 **2@A1 4 @02b (I  (Purchases Journal) 2@A1E1F BO1LHO1 KQJ)F*+41DO2@A123412)L* 2 1F1


25

( (Sales Journal) 2@A1+ V.EF1BO1LHO+ V.QEQ+41DO2@A123412)L*2 1F1

(  &'& (Purchases return & allowances journal) 2@A1+ V.EF1BO1LHO1 KQ+ 3D)1+41DO H1SLJ*)F +41DO2@A123412)L*


26

( &'& (Sales return & allowances journal) 2@A1+ V.EF1BO1LHO1 KQD)1+41DOH1SLEQ+41DO2@A123412)L*


27

(^'     2@A1+ V.EF1BO1L H 1KQDOL2LQ?EO*3 /0- Q2341+. ()*uZ1DE*3 4-  3**2@A1 2 @02b (  (Cash receipts journal) 2@A1+ V.EF1BO1LHO1KQ 2341+.()*uZ1D


28

(%  (Cash disbursement journal or Cash payment journal) 2@A1+ V.EF1BO1 2.Q?1+ V.2341 W.Q2@A11KQ - Q2341+.()*>*12341-Z1D /0HOD?DN + V.Q?12341

(!')&/  (Accounts Receivable Ledger) 2@A1+ V. Q@02bL-0H(OQ/02*Q.2G4L

EKF12LQ?/N(1FE*34-?  HDO3


29

(!')%  (Accounts Payable Ledger) 2@A1+ V. Q @02bQ *QL-0H(OQ/02*Q.2G4L

EKF12LQ?2-O(1FE*34-?  HDO3


30

!!(  1. $%&  (Prepaid Expenses) ( Q>K3 D HO- QL -4 =.O- Q=@ /O? B  3+ ?1L2@A1E*33?.>.=@? *QN .?O Q ?4ZL 1 1K=?O2@A1D HO- Q S ?1L -4 - Q2341

?4ZL 2 1K=?O2@A1+41GQY S ?1L -4 - Q2341


31

2. H&  (Deferred Income) ( Q>K3 Q=.OL -4  / ?3(1O /O? B Q3= =.OB* 1B */NDO >)*? 4- (1+F 41JKL3-0BO*3.HO.?O Q+41DO 1K *QN 2 ?4Z D)* ?4ZL 1 1K=?O2@A1Q=.O S ?1L -4 =.O 2341+.

?4ZL 2 1K=?O2@A1(1F+41 S ?1L 4-=.O2341+.

3.$% % (Accrued Expenses) ( Q>K3 D HO- QL24.EKF1 /O?H10(? 33?.  B -4 Q3 4=.O,- Q2341 /0Q3 4=.O,1KQ/3+ V. -K3, H(O-4  (1+F 4124.EKF1 ?Z4  @@V3.31F 3.$% % (Accrued Expenses) ( Q>K3 D HO- QL24.EKF1 /O?H10(? 33?.  B -4 Q3 4=.O,- Q2341 /0Q3 4=.O,1KQ/3+ V. -K3, H(O-4  (1+F 4124.EKF1 ?Z4  @@V3.31F


32

4. H  (Accrued Income) ( Q>K3 Q=.OJKL324.EKF1 /O?H13?.1F B 4-Q3= =.O2341+. 2G0= >K3?1D,(1.2341-1? -0>K33?.(1O Q=.ODO3 ?Z4  @@V3.31F

5.  %'/ (Doubtful Account) D)* /N(1-F ,1?1(1KL3L-4 D.? -02\2341 = =.O -K31K2@A1D HO- Q +.3H13,=E.V1 -(1F+N (Bad Debt) ( Q>K3 /N(1FL -4 =.OB4.B ?3> -1>K3L+V. /O?\Q3 = =.O,0 -K3B.**/N (1F (1+F N 2@A1D HO- Q +.3H13,= E.V1 -D 2M)L*(1F+3+Q-0+N (Allowance for Doubtful Account) ( Q>K3 -,1?12341L 1 =?O+,(/N(1FLD.? -02Q2\2341= =.O /0>)*2@A1@ N/D  W.Q1,=@( **-/N (1FH13.V/ 6.(  (Office supplies) / xS02@A1+41GQY( V12?Q1L /xS0HO /O? ( .=@ ?4Z D,1?S=.O.31F


33

1K  2 S .31F G 1 1K=?O2@A1+41GQY S ?1LJ*)F

7.  (Depreciation) ( Q>K3 N/D E*3+41GQY>?L  2+)L* +bG- HO31 /0B.2@A1D HO- Q B /03?.*Q 3 (/2SXYB L+41GQY>?11F ?4ZD.4 D 2+)L* D 2+O1B3 ()* D3L (Straight Line Method) HO2 1F1 + >D,1?S-+NB.31F


34

& (Reversing Entries) ( Q>K3 W*1QL=.O@@V3 /O? H1?1+41F 3?. H(O/D)1=@2@A1Q=.O /0D HO- QE*3 B /0@02b 2 )L*24L 3?.H( 2G)L*H(O1KE*33?.H( +0.?EKF1

H( -.,3,=E.V1 E1F 2.Q? /0 (/QE1F 1. 3,=E.V1 EF12.Q?(Single Step Income Statememt) 2@A1-.,B

N@ L Â…( Q,(1.H(O-.,B QQ *H1 9 JKL3-0 +.3W.Q1,Q=.O ?? 1F3( . /0(.O?QD HO- QF3( . -K3BO*3 Q/02*Q.@0*3,= E.V1 .3B?*Q 3 /! % H( )L*4-...................... 3,=E.V1 +,(@p+4F1+V.?1.L ...2.)*1...................G.c.................. Q=.O: Q=.O-EQ(Q/02*Q. 1)

XX

Q=.O*)L1a

XX

XX

D HO- Q: BO1V1EQ(Q/02*Q. 2)

XX

D HO- QH1EQ /04 (Q/02*Q. 3)

XX


35

.*2FQ- Q

XX

XX

,=+VZ4

XX

 +( >OQ=.O ? D HO- Q Q*.M/B 3-02@A1M/,=+VZ4 >OQ=.O1O*Q? D HO- QQ*.M/B 3 -02@A1 E.V1+VZ4

&'  1 H% XX

 ( D)1

XX

+ ?1/.- Q

XX

XX

Q=.O-EQ+VZ4

XX

&'  2 BO1V1EQ +41DOD32(/)*BO13?.

XX

J)F*+41DO

XX

? D E1+ 32EO

XX

( + 3D)1 /0+ ?1/.

XX

+ ?1/.

XX

+41DOL =?O2G)L*EQ

XX

XX XX XX

( +41DOD32(/)*@/Q3?. BO1V1EQ

XX XX

&'  3 D HO- QH1EQ /04( 23412.)*1

XX

D E1+ 3**

XX

?+.V+,131HO=@

XX


36

(1F+3+Q-0+N

XX

D 2QF @01bQ

XX

?

XX

!U$( H!  1 W*1@w.2QL ?BO1V1EQL Q *.2.4B /01K+41DOD32(/)*BO13?.

EF1L 2 W*1@w.2QL ?BO1V1EQL Q *..O12D.4B /01K+41DOD32(/)*@/Q 3?.


37

EF1L 3 W*1@w.Q=.O 2EO,=E.V1

EF1L 4 W*1@w.B1O V1EQ D)1 + ?1/.- Q /0D HO- QB 3a 2EO ,=E.V1


38

EF1L 5 W*1@w., =E.V1 (S2-OE*3D12.Q?)


39


40

G( http://coursewares.mju.ac.th:81/e-learning47/section2/ac103/Chap/Chapter/C1.9.htm

http://school.obec.go.th/sutin/account1.htm

http://th.wikipedia.org/wiki/%E0%B8%87%E0%B8%9A%E0%B8%94%E0%B8%B8 %E0%B8%A5

http://www.suretax-accounting.com/articles/accounting/131-2008-09-12-06-41-38.html

http://wanwisalailon.blogspot.com/


E-book Accounting