1

1

The American Isutitule of Certified Public Accountants (AICPA)

Accounting is the art of recording, classifying and summarizing in a significant manners
and in items of money, transactions and events which are, in part at least, of a financial character,
and interpreting the results there of





(The language of business)

(financial Statement)

(Accounting) (Bookkeeping)

,

1.

2.
3.

1 3 1

4.

13 ..1949 Mr. Luca Paciolic Franciscan

Monk Summade Arithmetica, Geometria, Proportioniet
Proportionalita
19

(Personal Computer)

1. (Private Accounting)


()
,
(Controller)
(Chief accountant) (Internal auditor)
(Accountant)

2. (Public Accounting)


(Professional fee)

,


.. 2505

3. (Governmental Accounting)


, , ,


: Decision Makers

.. 2542, 6.

, , ,



2
1. (Financial Accounting)

2 (Financial Statement)

(Generally Accepted
Accounting Principles : GAAP)





3

2

.. 2538, 48.

.. 2538, 53.

2. (Management Accounting)


4 (Management Reports)

2


(Generally Accepted
Accounting Principles)

(Accounting Standard)

(Low of Nature)

The
American Institute of Certified Public Accountants (AICPA) The
Institute of Chartered Accountants in England and Wales

.. 2542

.. 2538, 9.


5 1

1.
1.1

1.2

2.

4

2.1

2.2

.. 2538, 9-16

2.3

,
,






2.4

6







(Concepts) (Assumption) (Principles)


1 1 2522

1. (The Monetary Unit Assumption)




2. (The Entity Concept)

3. (The Objectivity Principle)




6

.. 2538, 22.

4. (The Time Period Assumption)

5. (The Going Concern Assumption)

6. (The Cost Principle)

7. (The Revenue Realization Principle)

2 (1)
(2)

8. (The Matching Principle)

() ()

(Accrual Basis)

9. (The Accrual Principle)


2

10. (The Approximation Assumption)

11. (The Consistency Principle)

12. (The Full Disclosure Principle)

12
(Exceptions to Accounting Principles)

1. (Conservatism)

2. (Substance Over Form)

3. (Materiallity)

4. (Industry Practice)

 2
(Forms of Organization)
1
(Forms of Organization)

2
1.
2.
1. (Service Firm)


2.
2
(Merchandising Firm)

(Manufacturing Firm)


3
1. (Single Proprietorship)
2. (Partnership)
3. (Corporation or Limited Company)

1. (Single Proprietorship)

2. (Partnership)
2


""




2
.
.
.




""

. 2
1.

2.

1
3. (Corporation or Limited Company)
7


(Par value)
5
(Stockholders or Shareholders)

25% 1
1

(Dividends)
()

"" ""
.

 2
1. (Private Company Limited)
1096
2. (Public Company Limited)
.. 2535 15
5 % 10%

"" " ()"

..2535

 2
1
(Financial Statement)
(Financial Statement) (Financial
Reporting)
(Accounting Period)
(Financial Report)

1
(Accounting Period) 1
3 1 2 1

1 1
31 1


3
6

1. (Balance Sheet)
2. (Income Statement)
3.

.. 2538, 48

.. 2538, 5

3.1 (Statement of Changes in Ower's

Equity)
3.2 (Comprehensive Income)
4. (Statement of Cash Flows)
5. (Accounting Policy and Notes to Financial
Statement)

1.
2.
3.
4.
5.

2
2.2
(Balance Sheet)

2
1. (Account Form)
1
2. (Report Form)
2

.. 2538, 21

 1 (Account Form)

31 25x1

:
:

5,100
100

8,000

20,000

2,000

10,000

10,000
5,000
7,000
2,000
24,000

8,000
30,000
18,000
48,000

10,000
90,000

15,000

8,000
4,000
6,000
3,000
21,000

90,000

15,000
36,000
50,000
4,000
54,000

 2 (Report Form)

31 25x1

:
10,000
5,100
100

5,0 00
7,000
2,000
24,000
8,000
30,000

20,000
2,000

18,000
48,000
10,000
90,000

8,000
4,000
6,000
3,000
21,000
10,000
36,000
50,000
4,000
54,000
90,000


2
2
( Assets)
- (Current Assets)
- (Long-term Investments)
- (Property ,Plant and
Equipment)
- (Other Assets)

(Liabilities and Owers Equity)

- (Current Liabilities)
- (Long -Term Liabilities)
- (Owers Equity)

(Assets)

4




5

.. 2542, 17

.. 2542, 5


1. (Current Assets)
1.1.
1.2.
1
1.3.

(Normal Operation Cycle)

2. (Long Term Investment )

1
3. (Property Plant and Equipment)
1

4. (Other Assets)

(Deferred Charges)
(Intangible Assets)
(Copyrights)
(Patents) (Goodwill) (Franchise)


1. ( Property, Plant, and
Equipment)
2. ( Other Assets)

(Liabilities)

1. (Current Liabilities)
1.1. 1
1.2.

1

1

2. (Long term or Other Liabilities)
1

.. 2542, 17

 (Ower 's Equity)

7

1. (Paid in Capital Contributed Capital)

2 . (Retained Earning)
2
1. (Appropriated retained earnings)



2. (Unappropriated Retained Earnings)

2
3
(Income Statement)

8

1 3 6 1
( Revenues) (Expenses) (Gains) (Losses)

7

.. 2542, 17

.. 2538, 56

1. (Single Step Form)

3
2. (Multiple-step Form)


1

2
1 2
3

 4
4
3 (Single Step Form)

31 25x1
:

(30%)

45,000
3,000
2,000
50,000
30,000
4,000
1,000
1,500
2,000
500
1,000
40,000
10,000
(3,000)
7,000
70

 4 ( Multiple Step Form)

31 25x1
:

(30%)

45,000
30,000
15,000
4,000
1,000
1,500
2,000
500
9,000
6,000

3,000
2,000

5,000
(1,000)
4,000
10,000
(3,000)
7,000
70

2
2
1. (Revenues)
2. (Expenses)

(Revenues)

9


(Expenses)


10

.. 2542, 21

10

.. 2542, 21

 2
4
(Statement of Changes in Ower's Equity)

1.
2.
3.
4.
5.

6.

(Comprehensive Income Statement)

1.
2.

3.

1.
2.

3.

5 11

31 25x2
:

31 25x0

31 25x1

31 25x2

11

()

(X)

X
X
(X)

(X)

(X)

X
(X)
X

(X)
(X)
X
(X)

X
X

X
X

X
X
(X)
X

(X)

(X)
(X)
X
(X)

X
X

X
X

(X)

, 35 .. 2542, 37

X
(X)
X
X
(X)
(X)
(X)
X
(X)
X
X
X
(X)
(X)
X
X
(X)
X
X

 6 12

31 25x2 25x1
.. 25x2

XX

(XX)

(XX)

XX
()
XX
()
XX

XX

.. 25x1

XX
(XX)
(XX)
XX
XX
XX
XX
XX

2
5
(Statement of Cash Flows)

1. (Operating activities)


2. (Investing activities)


12

35 .. 2542, 38

3. (Financing activities)

13

14

15

13

25 .. 2542, 397

14

25 .. 2542, 397

15

25 .. 2542, 397

31 25x1

()

1 25x1
31 25x1

75,000

15,000
5,000
(25,000)
(30,000)
(15,000)
20,000
(30,000)

70,000

(45,000)

(10,000)
5,000
45,000
50,000

2
6
(Accounting Policy and Notes to Financial Statement)

1.

2.

1.

2.
3.

 3
(Accounting Equations)
1
1
2
(Balance Sheet)


1
3
1. (Assets)

2
2. (Liabilities)


3
3. (Owners Equity)
4


- =
.. 2538, 21.
.. 2542, 17.
3
.. 2542, 17.
4
.. 2542, 17.
1
2


= +
(Statement of Income)

5

(Revenues income)

""
6



(Expenses)

""
7




+ ( - )
5

.. 2538, 56.
.. 2542, 21.
7
.. 2542, 21.
6

 1
2

= + + ( - )

/
/

2

1
.
20,000

20,000

=
=
=

+
+
+

-
10,000

2 8,000

=
+

=
+

(8,000)
8,000
=
+
8,000
8,000
3 1,000

1,000

=
=
=

1,000

+
+
+

1,000
1,000

4 600

(600)

=
=
=

(600)

+
+
+

600
600
5 6,600

=
=

+
+

6,600

6,600

6,600

6,600
6

2,000 400 200 100

(2,700)

=
=
=

+
+
+

(2,700)

2,700
2,700
7

. . 2,000

(2,000)

=
=
=

+
+
+

(2,000)

2,000
. 2,000

8

300

=
+

(700)
=
+
(700)

1,000 ( 3) 300
700 ( 1,000
300 )

1 8

1.
2.
3.
4.
5.
6.
7.
8.

=
=
=
8,000 =

20,000
(8,000
)
1,000
(600)
6,600
(2,700
)
(2,000
)
13,300

(700)
300

+
+ - .
+
20,000
+

=
=
=
=

1,000 +
(600) +
+
+

6,600
(2,700)

(2,000)

=
8,000 =

+
400 +

(700)
21,200

 2
2.1

(Transaction
or
Accounting
transaction)


8

1.

2.

3.
4.
5.
6.
7.
8.
9.

10.

(Business Transaction Analysis)

.. 2538, 6,88.

= +

=
+

=
+
1
=
+
2
=
+
3
=
+
4
=
+
5
=
+
6
=
+
7

+
8 =
+
9 =
+
=
10

1.



2.

-
3.
- .

4.


5.

1
1.
2.
3.
2
4.
5.
6.
3
7. 4
4
8.
9.
5
10.
6
11.


7
12.
3
13.
8
14.
9
15
10
16.

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.

1,100,000
100,000
1,000,000
40,000
40,000
50,000
50,000
5,000
3,000
3,000
10,000

20,000
20,000

1,000

18,000
18,000
3
14,000
36,000
36,000
22,500 2
18,000
18,000
5,000
5,000
200,000
200,000

40,000
5,000

1,100,00
0

45,000

3,000
10,000

10,000
20,000

1,000

1,000
18,000

22,500
14,000

22,500
14,000
36,000
22,500

18,000
5,000
200,000

22,500


3 2540

2542
..1
5
7
10
12
15
17
20
22
25
27

200,000
30,000
2,000
50,000
14,000
15,000

30,000

1,000
4,000

1,000

4,000

29
30
31

450

2540
.. 1
80,000

80,000

80,000

2 4,000
4 30,000

4,000

30,000

7 5,000
8 10,000

4,000

30,000

5,000

5,000

10,000

10,000

10 4,000
14 3,500

4,000

3,500

4,000

3,500

15
1,000

1,000

1,000
18 1,500
22 12,000

1,500

12,000

1,500

12,000

25 1,500

1,500

600
28
3,500

3,500

200

200

30

1,500

600

3,500

600

200

 2
2

(Debit)

(Credit)

1.
2.
3.

1.
2.
3.

 5 1 2540

2542
. 1
60,000
2
30,000
3
10,000

7
7,500
8 (
) 5,000

10
2,000

60,000

60,000

30,000

30,000

10,000

10,000

7,500

7,500

5,000

5,000

2,000

2,000

7,500

7,500

2,000

2,000

16 7

21 2,000

24 1,000

25
10,000

100,000

1,000

1,000

10,000

10,000

5,500

5,500

1,000

1,000

12,000

12,000

10,000

10,000

100,000

100,000

28
1,000

30 10,000

26 5,500

29
12,000

 4
(Business transaction records)
1
1

2 (Debit) (Credit)


2 2

(Journal)


2
1. (General Journal)
2. (Special Journal)
1. (General Journal)
1

.. 2538, 53.

2. (Special Journal)

2.1 (Purchases Journal)

2.2 (Sales Journal)

2.3 (Purchases Returns Allowance Journal)

2.4 (Sales Returns and Allowance Journal)

2.5 (Cash Receipts Journal)


2.6 (Cash Payments Journal)


()

1.

2.

3.

4.

1
2
(General Journal Form)

(General Journal)
(Account Page)
(Date) ......

(Account Titles and Explanation)

(Account Number) (
)
(Debit)
(Credit)

 1
3

1.
2. ......
3.

4. (Posting)

..

xxx xxx -

2
1. (Opening Entry)
()
2. (Journal Entry)


1.
1
1 2542 200,000

2542
.. 1
-

100,000 100,000 -

2
1 2542
200,000 160,000 180,000
60,000

2542
200,000 .. 1
160,000
180,000
60,000
600,000 -

 3
1 2542
250,000 50,000
400,000 500,000 700,000

2542
.. 1

250,000
50,000
500,000
400,000

700,000
500,000

2.
4
2535
1 2542

100,000

30,000

16,000

200,000

40,000

2542
.. 1

100,000
30,000
16,000
200,000

40,000 306,000 -

1 2535 31 2541

31 2541

60,000 -
36,000 -
8,000 150,000 254,000 -

54,000 200,000 -

254,000

 1 2542
2542
2542
..
2
5,000
3
1,200
4
2,400
6
40,000
8
16,000
12 39,000
14 1 2542
17 36,000
20 600
24 6 ..
26 1,400 700
28 2,000
30 3 4,000

2542
..
1

12

60,000
36,000
8,000
150,000

54,000 200,000 -

5,000 5,000 1,200 1,200 2,400 2,400 40,000 40,000 16,000 16,000 39,000 39,000 -

14

1 ..
17

20

24

6 ..
26

28

30

3
4,000

54,000 54,000 -

36,000 36,000 600 600 20,000 20,000 -

1,400 700 2,100 2,000 2,000 12,000 12,000 -

 2
1

2
1. (General Ledger)
2. (Subsidiary Ledger)
1. (General Ledger)




5 5

2. (Subsidiary Ledger)

2.1 (Accounts Receivable Ledger)

2.2 (Accounts Payable Ledger)

(Controlling Accounts)

2
2
(Account Form)

2

(T) (T Account)
2
2
1. (Standard Ledger Account Form)
2. (Balance Ledger Account Form)

(Account Name)

(Account Number)

(Date)

(Explanation)

(Post reference)

(Debit)
(Credit)

(Balance)

1
2

2
3
3
4

4
5

5


(Chart of Account)

2

.. 2538, 30.

-
-

101
102
103
104
111
112
113
114
115
116

121
122
122.1
123
123.1

201
202
203
204
205

211
212

301
302
303

401
402
403

- -

-
-

501
502
503
504
505
506
507
508
509
510
511

2 3 4

111-001
111-002
111-003
111-004

202-001
202-002
202-003

2
3

(Posting)

1
1 2542 200,000

1)
2 -
2)
- 1 2542
3)
-

4)

- .1
1

5)


200,000 200,000
200,000 - 200,000
- 200,000

2542
.. 1
-

101
301

200,000 200,000 -

2542
.. 1

..1

200,000 -

101

301

2542
.. 1

..1

200,000 -

2
1 2542
200,000 160,000 180,000
60,000

2542
.. 1

101
102
124
125
301

200,000
160,000
180,000
60,000

600,000 -

2542
..1 -

..1

200,000 -

101

2542
..1 -

..1

102

2542
..1 -

..1

160,000 -

180,000 -

124

2542
..1 -

..1

125

60,000 -

- ..

301

2542
..1

..1
..1
..1
..1

200,000
160,000
180,000
60,000

3
1 2542
250,000 50,000
400,000 500,000 700,000

2542
.. 1

101
102
121
122
211
301

250,000
50,000
500,000
400,000

700,000
500,000

2542
..1 ..1

101

250,000 -

2542
..1 ..1

102

2542
..1 ..1

121

2542
..1 ..1

122

400,000 -

500,000 -

50,000 -

211

2542
..1

..1

700,000 -

301

2542
..1

..1

500,000 -

4
2535
1 2542

100,000

30,000

16,000

200,000

40,000

2542
.. 1








100,000
30,000
16,000
200,000

40,000 306,000 -

2542
..1

101

100,000 -

2542
..1

30,000 -

111

2542
..1

16,000 -

2542
..1

124

200,000 -

114

211

2542
..1

40,000 -

301

2542
..1

153,000 -

5

1 2535 31 2541

31 2541

54,000
60,000 -
200,000
36,000 -

8,000
150,000 254,000
254,000 1 2542
2542
2542
..
2
5,000
3
1,200
4
2,400
6
40,000
8
16,000
12 39,000
14 1 2542
17 36,000

20
24
26
28
30

600
6 ..
1,400 700
2,000
3 4,000

2542
..
1








60,000
36,000
8,000
150,000

54,000 200,000 -

501
101

5,000 -

502
101

1,200 -

114
101

2,400 -

124
211

40,000 -

5,000 -

1,200 -

2,400 -

40,000 -

101
111

12

14

1 ..
17

20

24

6 ..
26

28

16,000 16,000 -

211
401

39,000 -

211
101

54,000 -

111
401

36,000 -

503
101

600 -

211
101

20,000 -

504
505
101

1,400 700 -

302
101

2,000 -

39,000 -

54,000 -

36,000 -

600 -

20,000 -

2,100 -

2,000 -

30
506

101
3
4,000

12,000 -

12,000 -

2542
..1
8
12


..2
..2

101

60,000 16,000 39,000 -

2542
..2
3
4
14
20
24
26

28
30

..1
..1
..1
..2
..2
..2
..2
..2
..2
..3

5,000
1,200
2,400
54,000
600
20,000
1,400
700
2,000
12,000

2542
..1
17


..2

36,000 36,000 -

2542
..1

111

..1

16,000 -

2542
..1
4

8,000 2,400 -

..1

114

2542
..1 
..1
6

124

2542
..14
24

..2
..2

211

54,000 20,000 -

2542
..1
6

54,000 40,000 -

...1

301

2542
..1

200,000 -

2542
..28

150,000 40,000 -

..2

2,000 -

302

401

2542
..12
17

..2
..2

39,000 36,000 -

2542
..2

..1

5,000 -

501

2542
..3

..1

1,200 -

502

2542
..20

..2

2542
..26

503

600 -

..2

1,400 -

504

2542
..26

..2

505

2542
..30

700 -

..3

12,000 -

506

3
1
(Trial Balance)

1 3 6
1

3
3 6 1

.. 2538, 88.

 3
2

3
3

1.
2.
3. .
4. ,

5.


6.

(Balance)

4

2542
..1
8
12
15,700


..2
..2

60,000 16,000 39,000 -

101

2542
..2
3
4
14
20
24
26

28
30

..1
..1
..1
..2
..2
..2
..2
..2
..2
..3

5,000
1,200
2,400
54,000
600
20,000
1,400
700
2,000
12,000

.. 2538, 21.

2542
..1
17
56,000


..2

36,000 36,000 -

111

2542
..1

..1

16,000 -

2542
..1
4
10,400

8,000 2,400 -

..1

114

2542
..1 
..2
6
190,000

124

2542
..14
24

..2
..2

150,000 40,000 -

211

54,000 20,000 -

2542
..1
6
20,000

54,000 40,000 -

...1

301

2542
..1
200,000

200,000 -

2542
..28
2,000

..2

2,000 -

302

401

2542
..12
17
75,000

..2
..2

39,000 36,000 -

2542
..2
5,000

..1

5,000 -

501

2542
..3
1,200

..1

1,200 -

502

2542
..20
600

..2

2542
..26
1,400

..2

1,400 -

2542
..26
700

..2

2542
..30
12,000

504

505

700 -

600 -

503

..3

12,000 -

506

31 2542

101
111
114
124
211
301
302
401
501
502
503
504
505
506

15,700
56,000
10,400
190,000

20,000 200,000 -

2,000 75,000 5,000

1,200
600
1,400
700
12,000
295,000

295,000 -

30-40
(
)

1.
2.

3.

4.
5.
6.

1. 2

2. 9

(Adjusting Entires)
1
1
(Adjusting Entry)

1

(Generally
accepted accounting principles)





2

(Accrual Basis)
1

.. 2538, 9

.. 2538, 53


(Cash Basis)
(Cash Basis)
3

(Accrual Basis)


4

1. (Accrued Income or Accrued Revenues)

2. (Accrued Expense)
3. (Deferred Income or Unearned Revenue)
4. (Prepaid Expense)
5. (Doubtful Account)
3

.. 2538, 28

.. 2538, 7

6. (Depreciation)
7. (Supply)

1
2
1. (Accrued Income or Accrued Revenues)
5

25x1

.
.31

XX
XX

1 1 25x1 100,000
1 6%

31

.. 2538, 7

 31 25x1

4,000

(8

2,000 (4 )
1 ..25x1
1 ..25x2

31 ..25x1

6,000 (1 )
25x1 8 1 ..- 31 .
.25x1 4,000 (100,000 x 6/100 x 8/12)
1 1 .. 25x2
4,000

25x
1
105 4,000 .
.31
405

8 1 ..-31
..25x1

4,000 -


105

25x
1
.
.31

.1 4,00 0

405

25x
1
.
.31

31 25x1

..
..

4,000

31 25x1

.1 4,00 0


..
..

4,000

1
3
2. (Accrued Expense)
6

25x
1
.
.31

XX
XX

2 1 ..25x1
1,000
6

.. 2538, 7


31

25x
1
.-.

504 8,000 -

101

..-..
1,000x8 8,000

8,000 -

 31 25x1

8,000

(8

4,000 (4 )
1 ..25x1
31 ..25x1

31 ..25x1

12,000
8,000
4 1.. - 31..25x1
4

4 X 1,000 4,000

25x
1
504 4,000 .
.31
206

4 1,000

4,000 -


206

25x
1
.
.31

.1 4,00 0

504

25x
1
.-.

.31

.1 8,00 0
.1 4,00 0

12,000
4,000 1 .
.-31.. 25x1

31 25x1


..
..

4,000

31 25x1

..
..

4,000

1
4
3. (Deferred Income or Deferred Revenue)

7

2
1. ()
2.

.. 2538, 41

 3 1 25x1
1 120,000
31
1 ()

25x
1
..
1

101 120,0 00
207
- 120,00 0

1 1 .
.25x1-1 .. 25x2
31 ..25x1

90,000

(9

30,000 (3 )
1 ..25x1
1 ..25x2

31 ..25x1

120,000 /1

 31..25x1 3
1 ..- 31 .. 25x2 30,000
9 1 .. - 31 .. 25x1 90,000

25x
1
.
.31

207 90,00 0
406

90,00 0

9 10,000

101

25x
1
..1

.1 120,0 00


207

25x
1
.
.31

25x
1
.1 90,0 - ..1
00

25x
1

.1 120,0 00

406

25x1
.
.31

.1 90,00 0

25x
1
..
1

1 1 ..25x1- 1
.. 25x2
31 ..25x1

101 120,0 00
406
120,0 00

90,000

(9

30,000 (3 )
1 ..25x1
1 ..25x2

31 ..25x1

120,000 /1
31 .. 25x1 9
1 .. - 31. 25x1 3
1 .. - 31 .. 25x2 30,000

25x
1
.
.31

406 30,00 0
207

30,00 0

3 10,000

101

25x
1
..1

.1 120,
000

207

25x
1
.
.31

.1 30,00 0

406

25x
1
.
.31

.1 30,0
00

25x
1
- ..1

.1 120,0 00

2
30,000
90,000

31 25x1


..
..

90,000

31 25x1

..
..

30,000

1
5
4. (Prepaid Expense)


8
/
/




2
1. ()
2.
8

.. 2538, 74

 4 1 25x1
2,000
6 12,000
31
1 ()

25x
1
..
1

6
2,000

104 12,00 0
101
12,00 0

 31 ..25x1

8,000

(4

4,000 (2 )
1 ..25x1
28 ..25x2

31 ..25x1

12,000 (6 )
31 .. 25x1
2 1 ..-28 ..25x2 4,000
4 1..-31 .. 25x1
8,000

1

25x
1
.
.31

504 8,000 -

104

12,000 x 4/6 8,000

8,000 -


101

25x
1
..1

.1 12,00 0


104

25x
1
..1

25x
1
.1 12,0 .
00
.31

.1 8,000 -

504

25x
1
.
.31

25x
1

.1

8,000

25x
1
504 12,00 ..
0
1
101
12,000
6 1..
25x1- 1 .. 25x2
31 ..25x1

8,000 (4 )

4,000

(2 )
1 ..25x1
28 ..25x2

31 ..25x1

12,000 (6 )
31 .. 25x1 4
1 .. -31 .. 25x1 8,000 2
1 ..-28 .. 25x2
4,000

1

25x
1
104 4,000 .
.31
504

2 2,000

4,000 -

101

25x

1
..1

.1 12,0 00

25x
1
.
.31

104

.1 4,00 0

504

25x
1

25x
1

..1

.1

12,0 00

..31

.1

4,000 -

2
8,000
4,000

31 25x1

..
..


8,000

31 25x1

..
..

4,000

1
6
5. ( Doubtful Account )

 (Bad debt)
9
(Doubtful accounts Doubtful debt)
10
(Allowance for doubtful debt
Allowance for bad debts)

11

1.

1.1

1.2

2.

2.1

2.2

3.

.. 2538, 158
11 .. 2538,
158
11
11 .. 2538,
158
10

5 31 .. 25x1
100,000 2%

25x
1
505 2,000 .
.31
103

100,000 x
2/100

2,000 -

103

25x
1
.
.31

.1 2,00 0


505

25x
1
.
.31

.1

2,00
0

(Contra Account or Valuation Account)

31 25x1

..

2,000

31 25x1

..


100,000

2,000

98,000

1
7
6. (Depreciation)

12

1 (
)


""

1. (Cost of Assets)

2. (Estimated Useful life)

12

32 ..
2542, 4

3. (Scrap Value)

(Straight-lineMethod)

= -

= ( - ) x

=
100

32

6 1 25x1
850,000 10
50,000 31

= -

=
850,000 - 50,000
10
=
80,000 /

=
( - ) x

=
100
= 100
= 10%

10
=
(850,000 - 50,000 ) x 10
%
=
80,000 /

25x
1
. -
.31
-

506 80,00 0
108

80,00 0

1
1.-31 . 25x1
-
108

25x
1
. - .1 80,0 00
.31

-
506

25x
1
.
.31
-

.1 80,0 00

 1
1 25x1
9 1 - 31 25x1
80,000 x 9/12 60,000

(Accumulated Depreciation Account)
(Contra Account or Valuation Account)
(Book Value)

31 25x1

..
..

80,000

31 25x1

..
..

850,000

80,000

77,000

1
8
7. (Supply)

= + -

7 1 25x2
10,000 70,000 31
25x2 20,000
= 10,000 + 70,000 20,000
= 60,000

25x
2
.
.31

507 60,00 0
106

60,00 0

507

25x
2
.

.1 60,0
00

.31

106

25x2
..1

.1

10,000

25x2
..31

..31

.1

70,000

..31

80,000

.1

60,000

20,000

80,000

31 25x1

..
..

60,000

31 25x1

.
.

20,000


()
31 25x1

xx
xx

xxx

xx

xx

xx

xx

xxx


()
31 25x1

xx
xx

-
xx

xx
xx
xx
xx
xx
xx

xxx

xx
xx

xx
xx

 2
1
(Reversing Entries)

1.
2.
3.
4.

2
2
1.
8 1 1 25x1
100,000 1 6%
31
( 31 25x1)

25x
1
105 4,000 .
.31
405

8 1 ..-31
..25x1

4,000 -

105

25x
1
.
.31

25x
1
.1 4,00 - .
0
.31
4,00 0

 4,00 0
4,00 0

405

25x
1
.
.31

25x
1
.1 4,00 - .
0
.31
4,00 0

.1 4,00 0

 (1 25x2)

1

25x
2
..1

405 4,000 105

4,000 -

4,000

105

25x
2
.
.31

25x
2
4,00 - ..1
0

.1 4,00 0

4,00 0

4,00 0

405

25x
2
..1

.1 4,00 0




(25x2)

1

25x
2
..1

101 106,0 00
103
100,0 00
405
6,000


405

25x
2
..1
.
.31

25x
2
.1 4,00 - ..1
0
.1 2,00 0

.1 6,00 0

6,00 0

6,00 0

4,000
25x2 6,000

2,000 25x2

(1
25x2)

25x
2
..1

101 106,0 00
103
100,0 00
405
2,000 -

105

4,000 -


105

25x
2
..1

25x
2
 4,00 - ..1
0
4,00 0

.1 4,00 0
4,00 0

405

25x
2
- ..1

.1 2,00 0

1 ..25X2 2,000

2
3
2.
9 2 1 .. 25x1
1,000

31

25x
1
.-.

504 8,000 -

101

..-..
1,000x8 8,000

8,000 -

(31 25x1)

1

25x
1
504 4,000 .
.31
206

4 1,000

4,000 -

206

25x
1
.
.31

25x
1
4,00 .
0
.31
4,00 0

.1 4,00 0
4,00 0


504

25x
1
.-.

.
.31

25x
1

.1 8,00 - .
0
.31
.1 4,00 0

.1 12,0 00

12,0 12,0 00
00
(1 25x2)

1

25x
2
..1

206 4,000 504

4,000 -

4,000

206

25x
2
..1

25x
2
.1 4,00 - ..1
0

 4,00 0

4,00 0

4,00 0

504

25x
2
..1

.1 4,00 0

1 .. 25x2
25x1 1 ..- 31 .. 25x1 25x2
10 10,000

(25x2)

25x
2
..1

504 10,00 0
101
10,00 0

..25x1 - .
.25x2

504

25x
2
..1

.1 10,0
00

25x
2
- ..1

.1 4,00 0

4,000 25x2 25x1

6,000 25x2

(1
25x2) 1 .. 25x2
(25x1)
(25x2)

25x
2
..1

206 4,000 504 6,000

101
10,00 0

..25x1 - .
.25x2

206

25x
2
..1

25x
2
.1 4,00 - ..1
0
4,00 0

 4,00 0
4,00 0

504

25x
2
..1

.1 6,00
0

 1 .. 25x2
6,000

2
4
3.

2
1. ()
2

(Temporary account)

(Real account)

10 3 1 25x1
1
120,000
31

25x
1
..
1

101 120,0 00
406
120,0 00

1 1 ..25x1- 1
.. 25x2
(31 25x1)

25x
1
.
.31

3 10,000

406 30,00 0
207

30,00 0


207

25x
1
.
.31

 30,0
00
30,0
00

25x
1
.
.31
-

.1 30,00 0
30,00 0

406

25x
1
.
.31
.
.31

.1 30,0
00

25x
1
- ..1

.1 120,0 00

.1 90,0
00
120,
000

120,0
00

(1 25x2)

1

25x
2
..1

207 30,00 0

406

30,00 0

207

25x
2
..1

25x
2
- ..1

.1 30,0
00
30,0 00

 30,00 0
30,00 0


406

25x
2
..1 .1 30,00 0

30,000 25x2
1 .. 25x2 12
10,000 120,000
25x2

1

25x
2
..1

101 120,0 00
406
120,0 00

1 1 ..25x2-1
..25x3

406

25x
2

..1 .1 30,00 0
..1
.1 120,0 00
(25x2)
(25x2)

(25x2)

1

25x
2
.
.31

406 40,00 0
207

40,00 0

4 10,000

207

25x
2
.
.31
.
.31

25x
2
.1 30,0 .
00
.31
 40,0 - .
00
.31

 30,00 0
.1 40,00 0

70,0 00

70,00 0

406

25x2
.
.31
.
.31

.1 40,00 0
.1 110,0 00

25x2
..1 .1
..1

30,00 0

.1 120,0 00

150,0 00

150,0 00

40,000 25x2
110,000

(1
25x2)

207

25x
2
.
.31
1 .. 25x2

 30,00 0

25x
2
..1

101 120,0 00
406
120,0 00

1 1 ..25x2-1
..25x3

207

25x
2
.
.31

 30,00 0

406

25x
2
..1

.1 120,0 00

 (25x2)

40,000
30,000

40,000

30,000

10,000
10,000
40,000
(25x2)

1

25x
2
.
.31

406 10,00 0
207

10,00 0

207

25x
2
.

 40,0
00

25x
2
- ..1

 30,00 0

.31
.
.31
40,0 00

.1 10,00 0
40,00 0


406

25x2
.
.31
.
.31

.1

10,00
0
.1 110,0 00
120,0 00

25x2
..1

.1

120,0 00

120,0 00

40,000 25x2
110,000
25x2

2
5
4.

2
1. ()
2.

(Temporary account)

(Real account)

11 4 1 25x1
2,000
6 12,000
31

25x
1
..
1

504 12,00 0
101
12,00 0

6 1 .
.25x1- 1 ..25x2
(31 25x1)

25x
1
104 4,000 .
.31
504

2 2,000

4,000 -

25x
1
.
.31

104

25x
1
.1 4,00 .
0
.31
4,00 0

4,000 4,000 -

504

25x
1
..1

25x
1
.1 12,0 . .1 4,000 00
.31
.
.1 8,000 .31
12,0 12,00 00
0

(1 25x2)

1

25x
2
..1

504 4,000 104

4,000 -

25x
2
..1

104

25x
2
 4,00 - ..1
0
4,00 0

.1 4,000 4,000 -

504

25x
2
. .1 4,00 0
.1

4,000 25x2
1 .. 25x2 12
5,000 60,000
25x2

1

25x
2

504 6,000 ..1

101

1 1 .
.25x2- 1 .. 25x3

6,000 -

504

25x
2
. .1 4,00 0
.1
.
.1 60,0 0
.1

(25x2)
(25x2)

(25x2)

1

25x
2
106 5,000 .
.31
504

1 5,000

5,000 -

104

25x
2
..1
.
.31

25x
2
 4,00 - ..1
0
.1 5,00 .
0
.31
9,00 0

.1 4,00 0
 5,00 0
9,00 0

504

25x
25x
2
2
..1 .1 4,00 . .1 5,00 0
0
.31
..
.1 60,0 .
.1 59,0 00
00
1
.31
64,0 64,0 00
00

5,000 25x2
59,000

(1
25x2)


104

25x
2
..1

 4,00 0

1 .. 25x2

1

25x
2
..1

504 60,00 0
101
60,00 0

1 1 .
.25x2- 1 ..25x3

104

25x
2
..1

 4,00 0


504

25x
2
..1

.1 60,00 0

(25x2)

5,000
4,,000

5,000

4,000

1,000
1,000
40,000
(25x2)

1

25x
2
..1

106 1,000 504

1,000 -


104

25x
2
..1
.
.31

25x
2
 4,00 - .
0
.31
.1 1,00 0

 5,00 0

5,00 0

5,00 0

504

25x
2
..1

25x
2
.1 60,0 - . .1 1,00 00
0
.31
.
.1 59,0 00
.31
60,0 60,0 00
00

5,000 25x2
59,000
25x2

 6
(Closing Entries and Financial Statement)
1
1

1
(Temporary Account)






1 3 6
12 (Interval Financial Statement)

1

1
2

1.
2.
3.
4. ()
1

.. 2538, 31

31 2542

101

111

114

124

211
-
301

302

401

501

502

503

504
-
505

506

15,700
56,000
10,400
190,000

20,000 200,000 -

2,000 75,000 5,000

1,200
600
1,400
700
12,000
295,000

295,000 -

2542
.. 31

401
303

10

75,000 75,000 -

303

501

502

503

504
-
505

506

303

301

301

302

11

20,900 5,000
1,200
600
1,400
700
12,000

54,100

2,000

54,100 -

2,000 -

(Real Account)
()

2542
..1
8
12

..1

101


..2
..2

60,000 16,000 39,000 -

115,000 15,700

2542
..2
3
4
14
20
24
26

28
30
31

..1
..2
..2
..2
..2
..3
..3
..3
..3
..3


5,000
1,200
2,400
54,000
600
20,000
1,400
700
2,000
12,000
15,700
115,000

2542
..1
17


..2

..1

36,000
36,000
72,000
56,000

2542
..1
31

2542
..1
4
..1

111

..1


16,000 56,000 72,000 -

114

10,400 -

2542

..2


8,000
2,400
10,400
10,400

..31

10,400 -

2542
..1 
..2
6
..1

124

190,000 -

2542
150,000
40,000
190,000
190,000

..31

190,000 -

2542
..14
24
31

..2
..3


54,000
20,000
20,000
94,000

211

2542
..1
6

..1


...2

54,000 40,000 -

94,000 20,000 -

2542
..1
31

..11


2,000 252,100 254,100 -

301

2542
..1
31
..1

2542
..28

 200,000 ..10 54,100 254,100  252,100 302

..11

2,000 2,000 -

2542
..3

2,000 - ..31 -
2,000 -

2542
..31

..10

401

75,000 -

2542
..12
17

..2
..2

39,000 36,000 75,000 -

75,000

2542
..2

501

..10

5,000 5,000 -

2542
..1

5,000 - ..31
5,000

2542
..3

502

2542
..20

..10

1,200 1,200 -

2542
..2

1,200 - ..31
1,200 -

503

2542
..2

600 - ..31
600 -

..10

600 600 -

2542
..26

504

2542
..26

..3

1,400 - ..31
1,400 -

2542
..30

..10

1,400 1,400 -

505

2542
..3

700 - ..31
700

2542

..10

700 700 -

506

..10

12,000 12,000 -

2542
..3

12,000 - ..31
12,000 -

(Closing Trial Balance)

31 2542

101
15,700
111
56,000
111
10,400
124
190,000
201
301
272,100

20,000 252,100 272,100 -

2
1

1


2

(Profit and Loss Statement or Income Statement)

.. 2538, 56.

 2
1. (Report form)
2. (Account form)

1. 3

1
2
3
2.
1
3.
1
4.

1 3 1 2542

5,000

1,200

600

1,400
-
700

12,000

75,000

20,900
54,100


1.
2
2. 2
3.

4.
2

2

1 31 2542

5,000 -

1,200
600
1,400 -
700
12,000
20,900 75,000 -

75,000 -

75,000 -

 2
2 (Balance Sheet)


3
2
1. (Report Form)
2. (Account Form)

1. 3
1
2
3
2.

3.

.. 2538, 21.

31 2542

15,700
56,000
10,400
82,100
190,000
19,000
272,100

20,000
20,000
20,000
200,000
54,100
254,100
2,000
252,100
272,100

1.
2. 2
3.

4. 2

31 2542

15,700

20,000
56,000

10,400 82,100 -
200,000


54,100

190,000 254,100

2,000 252,100 272,100 272,100

31 2542

101
102
103
104
105
106
107
108
109
110
201
202
203
301
302
311
312
401
402
501
502
503
504
505
506
507
600

245,000
500,000
34,000
125,000
12,400
1,300,000
750,000
243,000
124,000
5,500,000

243,000
115,000
3,000,000
3,000,000
2,400,000
94,000

54,600 1,543,000 260,000 345,000

631,000
52,000
200,000
130,000
135,000
24,000
250,000
10,655,000

10,655,000

31 2542

245,000

500,000

34,000

125,000

12,400

1,300,000

750,000

243,000

124,000

5,500,000

243,000

115,000

300,000

3,000,000

2,400,000

916,400

7,917,000
8,833,400

358,000

300,000
3,358,000

 (94,000 + 18,000)*
(-54,600 + 18,000)*

112,000
(36,600)
5,475,400
8,833,400

*
36,000
18,000 -
112,000 -
54,600 18,000
- 36,600

31 2542

(10%)

(10,000 )

1011
1012
1013
1014
1015
1101
1201
1202
1203
1204
1300
1400
2100
2101
2200
3001
3002
3003
4001
4002
4003
5010
5011
5012
5013
5014
5015
5016
6000

455,000
500,000
312,000
30,000
46,000
800,000
2,500,000
3,450,000
247,000
112,000
50,000
100,000

246,000
125,000
4,000,000
3,000,000
200,000
101,300
2,540,000
846,000
324,000

1,845,000
644,000
220,000
80,000
95,000
72,000
24,300
11,582,300

200,000 11,582,300 -

31 2540

445,000

500,000

312,000

30,000

46,000

(10%)

2,500,000

3,450,000

247,000

112,000

50,000

110,000

246,000

125,000

4,000,000

1,333,000
800,000

6,309,000

160,000
8,602,000

371,000

( 10,000 30
)

(101,300 + 929,700)*

4,000,000
3,000,000
200,000
1,031,000
4,231,000
8,602,000

* 101,300

101,300 929,700 (
) 1,031,000

 7
(Working Paper)
1
1

1 3 6
1

1
2
6
8 10 12




6 8 10 12
6 6
6

 2
1
6
1.
2.
3.
4.

5.

()

- .
-
-
-

() ()
6.

7.
7.1
(Net Profit)

7.2
(Net Loss)

8.

2
2 6
6
1
6
1 31 2541

31 2542

101
111
114
124
211
301
302
401
501
502
503
504
505
506

15,700
56,000
10,400
190,000

20,000 200,000 -

2,000 75,000 5,000

1,200
600
1,400
700
12,000
295,000

295,000 -

1 31 2542

101
111
114
124
211
301
302
401
501
502
503
504
505
506

15,700
56,000
10,400
190,000

15,700
56,000
10,400
190,000

20,000 200,000 -

20,000 200,000 -

2,000 -

2,000 75,000 -

5,000
1,200
600
1,400
700
12,000
295,000

295,000 -

75,000 5,000
1,200
600
1,400
700
12,000
20,900
54,100
75,000

75,000 -

274,100 -

75,000 -

274,100 -

2
1
2535
30 2542 6

220,000 54,100 274,100 -

30 2542

101

103

104

105

106
13%
107

108

109

110

111

201

202

203

301

302

401

402

501

502

503

504

505

506

507

136,800
200,000
45,000
34,400
300,000
500,000
400,000
60,000
345,000
400,000

300,000
125,000
800,000
1,295,000

29,800 684,000 136,000 435,000

75,000
246,000
30,000
25,000
54,500
23,500
3,340,000

3,340,000 -

 6 6
30 2542

6 30 2542

101
103
104
105
106
107
108
109
110
111
201
202
203
301
302
401
402
501
502
503
504
505
506
507

136,800
200,000
45,000
34,400
300,000
500,000
400,000
60,000
345,000
400,000

300,000
125,000
800,000
1,295,000

136,800
200,000
45,000
34,400
300,000
500,000
400,000
60,000
345,000
400,000

300,000
125,000
800,000
1,295,000

29,800 -

29,800 684,000 136,000 -

435,000
75,000
246,000
30,000
25,000
54,500
23,500
3,340,000

- 3,340,000 -

684,000 136,000 435,000

75,000
246,000
30,000
25,000
54,500
23,500
889,000

889,000 -

820,000 - 2,451,000 - 2,520,000 69,000 69,000 889,000 - 2,520,000 - 2,520,000 -

3

31
2542

31 2542

101
102
103
104
105
106
107
108
109
110
201
202
203
301
302
311
312
401
402
501
502
503
504
505
506
507
600

245,000
500,000
34,000
125,000
12,400
1,300,000
750,000
243,000
124,000
5,500,000

243,000
115,000
3,000,000
3,000,000
2,400,000
94,000

54,600 1,543,000 260,000 345,000

631,000
52,000
200,000
130,000
135,000
24,000
250,000
10,655,000

10,655,000

 6 1
31 2542

1 31 2542

101
102
104
104
105
106
107
108
109
110
201
202
203
301
302
311
312
401
402
501
502
503
504
505
506
507
600

245,000
500,000
34,000
125,000
12,400
1,300,000
750,000
243,000
124,000
5,500,000

243,000
115,000
3,000,000
3,000,000
2,400,000
94,000

243,000
115,000
3,000,000
3,000,000
2,400,000
94,000

54,600 1,543,000 260,000 -

245,000
500,000
34,000
125,000
12,400
1,300,000
750,000
243,000
124,000
5,500,000

54,600 -

345,000
631,000
52,000
200,000
130,000
135,000
24,000
250,000
10,655,000

345,000
631,000
52,000
200,000
130,000
135,000
24,000
250,000
10,655,000 - 1,767,000
36,000
1,803,000

1,543,000 260,000 - 1,803,000 - 8,888,000 - 8,852,000 36,000 - 1,803,000 - 8,888,000 - 8,888,000 -

 4
31 2542

31 2542

(10%)

(10,000 )

1011
1012
1013
1014
1015
1101
1201
1202
1203
1204
1300
1400
2100
2101
2200
3001
3002
3003
4001
4002
4003
5010
5011
5012
5013
5014
5015
5016
6000

455,000
500,000
312,000
30,000
46,000
800,000
2,500,000
3,450,000
247,000
112,000
50,000
100,000

246,000
125,000
4,000,000
3,000,000
200,000
101,300
2,540,000
846,000
324,000

1,845,000
644,000
220,000
80,000
95,000
72,000
24,300
11,582,300

200,000 11,582,300 -

 6 1
31 2542

1 31 2542

(10%)

(10,000 )

1011

455,000 -

1012
1013
1014
1015
1101
1201

500,000
312,000
30,000
46,000
800,000
2,500,000

1022
1203
1204
1300
1400
2100
2101
2200
3001
3002
3003
4001
4002
4003
5010
5011
5012
5013
5014
5015
5016
6000

3,450,000
247,000
112,000
50,000
100,000

455,000 -

3,450,000
247,000
112,000
50,000
100,000

500,000
312,000
30,000
46,000
800,000
2,500,000

11,582,300

246,000
125,000
4,000,000
3,000,000
200,000
101,300
2,540,000
846,000
324,000
1,845,000
644,000
220,000
80,000
95,000
72,000
24,300

246,000
125,000
4,000,000
3,000,000
200,000
101,300

2,540,000 846,000 324,000 1,845,000

644,000
220,000
80,000
95,000
72,000
24,300

200,000 200,000 11,582,300 - 2,980,300 - 3,910,000 - 8,602,000 - 7,672,300 929,700

929,700 3,910,000 - 3,910,000 - 8,602,000 - 8,602,000 -

 2
3

6

10

10

31 2542

31 2542

101
102
102.1
103
104
105
106
106.1
107
201
301
302
401
501
502
503

10,000 10,000 100 4,000

2,000
150,000
300,000

30,000 -

100,000 120,000 165,900 1,000 300,000 6,000

30,000
3,000
616,000

616,000 -

1. 31
2. 10%
3. 500
4. 2 2,000
5. 2%
6. 2 1
2542
7. 1 1 2542

2542
.. 31

504
505
105.1
106.1

15,000 30,000 -

506
103

3,500 -

502
202

4,000 -

15,000 30,000 -

3,500 -

4,000 -

507
102.1

100

508
104

500 -

108
501

4,500 -

100

500 -

4,500 -

6 30 2540

101
102
102.1
103
104
105
106
106.1
107
201
301
302
401
501
502
503

504
505
105.1
506
202
507
508
108

10,000
10,000

10,000
10,000
5

100
3

4,000
2,000
150,000
300,000
2

30,000

100
3,500
6
500

200

500
1,500
150,000
300,000

500
1,500
150,000
300,000
60,000

60,000

100,000
120,000
165,900

100,000
120,000
165,900

1,000

120,000
165,900

1,000
300,000

1,000
300,000

6,000
30,000
3,000

4,500

300,000

4,000

1,500
34,000
3,000

1,500
34,000
3,000

15,000
30,000

15,000
30,000

15,000
30,000

10,000
10,000
200

30,000

100,000

616,000

616,000
2
2

2
3

15,000

3,500

3,500
4

4,000

100
500
7
4,500
57,600

15,000
3,500

4,000
100
500
4,500

57,600

15,000

665,100

4,000
100
500
4,500

665,100

87,600

300,000

577,400

212,400
300,000

365,100
212,400

300,000

577,400

577,500

 8
(Trading Firm Accounting-Periodic Inventory Systems)
1
1

1 31 25xx

(1 ..25xx)

7,000.
12,500.-

1,000,000.2,500.1,000.-

3,500.996,500.50,000.-

250,000.12,500.262,500.19,500.-


(31..25xx)

282,000.332,000.25,000.307,000.689,500.150,000.10,000.2,750.7,500.-

170,250.519,250.-

3
1.

2.

3.
3
(Selling expenses)
(General and Administrative expenses)
2
1. (Periodic Inventory System)
2. (Perpetual Inventory System)
2

(Purchases account) (Sales account)

1. (Purchases of Merchandise)

100,000.
100,000.

150,000.150,000.-

2 250,000

2. (Purchases Returns and Allowances)




, , , 2
2.1 (Returns)
2.2 (Allowances)

2.1 2.2







1. 100,000
5,000
2. 150,000
2,000

5,000.5,000.-

2,000.2,000.-

7,000

3. (Purchase Discounts)





2/10, n/60 10 2%
10 60 (net)
(Invoice)

125,000 10/20, n/90

20 10%
12,500 12,500
125,000 12,500 112,500 12,500

112,500.
112,500. (Trade Discounts)



. 10,000 5%
10,000 - 500 = 9,500

9,500.
9,500.

9,500.9,500.-

4. (Freight In)



( )

F.O.B Shipping point (Free on board at the shipping point)

F.O.B Destination (Free on board at the destination)

C.I.F (Cost Insurance and Freight)

1
50,000
F.O.B. Shipping point 1,000

50,000.
1,000.
50,000.
1,000.

50,000.
50,000.
1,000.
1,000.

1,000.
1,000.-

50,000.
50,000.
1,000.
1,000.

1,000.
1,000.-

5.
1
(Ending Inventory) 1



1
1 2
2 (Beginning Inventory)

50,000

25,000

(Net Purchases)

250,000.12,500.
262,500.
7,000.- .

12,500.19,500.
282,000. (Cost of Goods Available for Sale)




(1 .. 25xx)
50,000.
250,000.12,500.
262,500.
7,000.
12,500.19,500.
282,000.
332,000. (Cost of Goods Sold)




( )

 (1 .. 25xx)

50,000.250,000.12,500.-

(31 ..25xx)

7,000.12,500.-

19,500.282,000.332,000.25,000.307,000.-

2
6. (Sales)

900,000.
900,000.

100,000.100,000.-

1,000,000

7. (Sales Returns and Allowances)

 , ,
(Sales Return)


(Allowance)

, ,

1. 900,000
1,000
500

1,500.
1,500.2. 100,000 1,000

1,000.
1,000. 2,500

8. (Sales Discounts)



2/15, n/90
15 2%
15 90

100,000 1/10,
n/30 10 1%
1,000

99,000.
1,000.
10,000.
(Net Sales)




200,000 3%
194,000

194,000.
194,000.9. (Freight-Out)


F.O.B.
Destination
20,000
F.O.B. Destination 1,000

:

20,000.
1,000.

20,000.
1,000. :

20,000.
20,000.
20,000. 20,000.
1,000.
1,000.
1,000.
1,000. :

19,000.
19,000.
19,000.
19,000.-

( + ) =

2,500.
1,000.

1,000,000.3,500.996,500.-

10. (Operating Expenses)

3

10.1 (Selling Expenses)

10.2 (Administrative Expenses)

10.3 (Other Expenses)
,
3
1

1 2540
1 2543

200,000.
13,200.
1,300.
20,000.
100,000.
200,000.-
3,000.
40,000.-
1,200.
32,000.-
538,300. 2543
.. 1 1 1,200
3 20,000.- 2% 2/10, n/90

4
7
8
12
13
15
16
17
21
27
29
30
31

F.O.B. Shipping Point 200

30,000 3% F.O.B. Destination
300
3 .. 300
400
1,300
300
3 ..
20,000 3/20, n/90
F.O.B. Shipping Point 200

20,000 2% F.O.B. Shipping

Point 500
10,000 1% F.O.B. Destination
300
15 .. 5,000
200
15 ..
20,000 1,500

1.
2.
3. 31 .. 2543 ()
4.
5. 31 .. 2543 ()
6.
7. 31 .. 2543 ()
8.

//

2543
..1

1
3

2/10,n/90
2%

F.O.B.
Shipping point
4

3%

F.O.B.
Destination
7

8
-

105
101

1,200 -

501
201

19,600 -

502
101

200 -

101
401

29,100 -

503
101

300 -

201
501-1

700 -

103
202

1,300 -

1,200 -

19,600 -

200 -

29,100 -

300 -

700 -

1,300 -

//

12
504

101

13
201

101

501-2
2%
15
102

401
3/20,n/90
15
102

101

F.O.B. Shipping point

16 -
202

101
-
17
201

101
2%

502

101
F.O.B. Shipping
point
21
101

401
1%

300 300 18,950 18,522 378 20,000 20,000 200 200 -

1,300 1,300 19,600 19,600 500 500 -

9,900 9,900 -

//

27

29

30

31

15 .. 43

1,500

503
101

300 -

401-1
102

5,000 -

505
101

200 -

101
401-2
102

14,750 450 -

506
101
203

20,000 -

300 -

5,000 -

200 -

15,200 -

18,500 1,500 -

2543
..1

200,000 -

4
21
30

1
2
3

29,100 9,900 14,750 -

192,628.-

2543
..1
3
4
12
13
15
16
17
21
29
31

2543
..1
15


2
2

13,200 20,000 200 -

2543
..27
3

1
1
2
2
2
2
2
2
2
3
3

3
1

101

1,200 200
300
300
18,522
200
1,300
19,600
500
300
200
18,500

102

5,000 15,200 -

13,200.-

2543
..1
15 -


1

1,300 1,300 -

103

2,600.-

2543
..1

104

20,000 -

20,000.

2543
..1

100,000 -

106

100,000.

2543
..1

200,000 -

107

200,000.-

2543
..1

3,000.-

107-1

3,000 -

2543
..1

108

40,000 -

40,000.-

2543
..1

108-1

1,200 -

1,200.-

2543
..7
13

1
1

700 18,900 -

2543
..1
3


1

21

32,000 19,600 -

32,000.-

2543
..1

301

538,300 -

538,300.-

105

2543
..1

1,200 -

1,200.

2543
..3
17
39,200.-

2543
..3
17

1
2

19,600 19,600 -

1
2

501

502

200 500 -

700.-

2543
..4
15
21

1
1
1

401

29,100 20,000 9,900 -

59,000.-

2543
..4

300 -

503

21

300 -

600.-

2543
..7

501-1

700 -

700.-

2543
..16

1,300 -

2543
..8

202

1,300 -

2543
..12

504

300 -

300.-

2543
..13
378.-

501-2

378 -

2543
..27

401-1

5,000 -

5,000.-

2543
..29

505

200 -

200.-

2543
..30

401-2

450 -

450.-

2543
..31

506

20,000 -

20,000.-

2543

203

..31

1,500 -

1,500.-

31 2543

101

102

103

104

105

106

107
-
107-1

108
-
108-1

201

203
-
301

401

401-1

401-2

501

501-1
501-2

502

503

504

192,628
13,200
2,600
20,000
1,200
100,000
200,000

3,000 -

40,000 1,200
32,000
1,500
538,300
59,000

5,000 450 39,200 700 378 700 600 300 -

505
506

200 20,000 636,078 -

636,078 -

1. 1 1 2543
2. 500
3. 2%
4. 2,000
5. 10% 20%
6. 31 35,000

2543
..31
(1)
1

(2)

(3)

2%

507
105

100 -

508
103

2,100 -

509
102-1

264 -

100 -

2,100 -

264 -

(5)

(4)

-
-
-
-
10%
20%

2543
..31

2543
..1

2543
..31

510
204

2,000 -

511
512
107-1
108-1

1,666 67
666 67

2,000 -

1,666 67
666 67

507

2543
3

100 -

1,200 -

2543
..31

105

100 508

2,100

103

2543
..1
15 -

2543
..31


1

1,300 1,300 -

2543
..31

2543
..31

2543

509

102-1

264 510

2,000 -

2543
..31

2,100 -

264 -

2543
..31

.3

204

2,000 511

..31

1,666 67

2543
..1
31 -

2543
..31


3

107-1

3,000 1,666 67
512

666 67

-
108-1

2543
 1,200 ..1
31 - 3
666 67

1.
2.

3.
4.
5.

//

2543
..31

(6) ()

()

401
401-1
401-2
303

59,000 -

104
303

35,000 -

303
501-1
501-2
501
502
104

58,822 700 378 -

32
503
504
505
506
507
508
509
510

27,897 34

5,000 450 53,550 -

35,000 -

39,200 700 20,000 -

600
300
200
20,000
100
2,100
264
2,000

-
-

511
512

301
303

1,666 67
666 67

1,830 66
1,830 66

,

2
1. (Profit and Loss Account)
2. (Income statement)



/
,

2543
..1

200,000 -

2543
..1

29,100 -

101

1,200 -

200 -

21
30

2
3

9,900 14,750 -

4
12
13
15
16
17
21
29
31

..1

2543
..1
15


2
2

..1

2543
..1
15 -


1

..1

1
2
2
2
2
2
2
2
3
3


253,750 192,628 -

13,200
20,000
200
33,400
13,200

2543
..27
3
31

1,300
1,300
2,600
500

2543
..31

3
1


3


300
300
18,522
200
1,300
19,600
500
300
200
18,500
192,628
253,750

102

5,000
15,200
13,200
33,400

103

2,100 500 2,600 -

104

2543
..1
31


4

..1

20,000
35,000
55,000
35,000

2543
..31

4


20,000 35,000 55,000 -

2543
..1

..1

100,000 100,000 100,000 -

2543
..31

2543
..1

..1

2543
..31

200,000 200,000 200,000 -

2543
..1

4,666 67

2543
..1
31


4

..1

4,666 67

106

100,000 100,000 -

107

200,000 200,000 -

107-1

3,000
1,666
4,666
4,666

67
67
67

108

40,000 40,000 -

2543


1,866 67
..1
31 - 4

1,866 67

..1

108-1

2543
..1

..1

2543
..31

2543
..7
13
31

1
1


40,000 40,000 40,000 -

2543
..31

700
18,900
32,000
51,600

2543
..1
3

..1

2543
..31

1,866 67
1,866 67
21


1

32,000 19,600 -

51,600 32,000 -

2543
..1
31


4

..1

540,130 66

1,200 666 67

540,130 66

301

538,300
1,830
540,130
540,130

66
66
66

2543
..1

..1

2543
..31

1,200 -

1,200 1,100 -

3


2543
..3
17

2543
..3
17

1
2

1
2

2543
..31

19,600 19,600 39,200 -

2543
..31

59,000 -

2543
..31

501

39,200 -

502

700 700 -

59,000 -

100 1,100 1,200 -

39,200 -

200 500 700 -

105

2543
..4
15
21

1
1
1

401

29,100
20,000
9,900
59,000

2543
..4
21

1
2

2543
..31

2543
..16

2543
..12

2543
..31

300 300 600 -

2543
..31

2543
..7

1,300 1,300 -

2543
..8

300 300 -

2543
..31

378 378 -

600 600 -

700 700 -

503

2543
..13

501-1

700 700 202

1,300 1,300 504

600 300 501-2

378 378 -

2543
..27

2543
..29

2543
..30

2543
..31

2543
..31

5,000 5,000 -

2543
..31

200 200 -

2543
..31

1,500 -

2543
..31

20,000 20,000 -

2543
..31

450 450 -

2543
..31

401-1

5,000 5,000 -

505

200 200 401-2

450 450 506

20,000 20,000 203

1,500 -

1,500 ..1

2543
..31

2543
..31

2,000 2,000 -

2543
..31

..1

100 -

2543
..31

100 -

2543
..31

2543
..31

2543
..31

264 264 -

204

2,000 2,000 2,000 507

100 100 -

2,100 2,100 -

1,500 1,500 -

2543
..31

508

2,100 2,100 509

264 264 -

2543
..31

2543
..31 -

2,000 2,000 -

2543
..31

1,666 67

2543
..31

1,666 67

2543
..31 -

2543
4
666 67 ..31
666 67

510

2,000 2,000 511

1,666 67
1,666 67

512

666 67
666 67

2543
..31


()

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

39,200 700 600 20,000 300 5,000 200 450 20,000 100 2,100 264 2,000 1,666 67
666 67

1,830 66
95,078 -

2543
..31

()

4
4
4
4

303

59,000
700
378
35,000

95,078 -

1 31 2543

()

-
-

101
102
103
104
105
106
107
107-1
108
108-1
201
203
301
401
401-1
401-2
501
501-1
501-2
502
503
504
505
506

104
507
508
509
102-1
510
204
511
512

192,628
13,200
2,600
20,000
1,200
100,000
200,000

2,100
100

3,000

1,666.67

40,000
1,200

666.67

192,628
13,200
500
20,000
1,100
100,000
200,000
4,666.67
40,000
1,866.67

32,000
1,500
538,300
59,000

5,000
450
39,200
700
378

192,628
13,200
500

20,000
1,100
100,000
200,000
4,666.67
40,000
1,866.67

32,000
1,500
538,300
59,000

5,000
450
39,200

700
600
300
200
20,000
636,078

32,000
1,500
538,300
59,000
5,000
450
39,200

700
378

700
378

700
600
300
200
20,000

700
600
300
200
20,000

100
2,100
264

100
2,100
264

636,078
35,000
100
2,100
264
264
2,000

264
2,000

2,000
1,666.67
666.67
6,797.34

6,797.34

35,000

264
2,000

2,000
1,666.67
666.67
640,675.
34

640,675.
34

2,000
1,666.67
666.67
93,247.3
4
1,830.66
95,078

95,078

582,428

95,078

582,428

580,597.
34
1,830.66
582,428

1 31 2543

-
-

59,000.5,000.450.-

5,450.53,550.20,000.-

39,200.700.39,900.700.378.-

1,078.38,822.58,822.35,000.23,822.29,728.600.300.200.20,000.100.2,100.264.2,000.1,666.67
666.67

27,897.34
1830.66

31 2543

13,200.
264.

200,000.
4,666.67

40,000.
1,866.67

192,628. 12,936.
35,000.
500.
1,100.

242,164. -

100,000. 195,333.33
38,133.33

333,466.66
575,630.66

32,000. 1,500. 2,000. 35,500. 538,300. 1,830.66

540,130.66
575,630.66

 9 -
(Trading Firms Accounting - Perpetual Inventory System)
1
1

.
.

..

25X1
..1

..

10

20

200 -

10

20

200 -

5
12

2
4

20
20

40
80

8
4

20
20

1.
1.1


XX
/
XX
1.2


XX
/
XX

XX
/
XX
1.3
1.3.1
/
XX

XX
1.3.2

160 80 -

XX
XX

1.4

XX
XX
XX

XX

XX

XX
2.
2.1 2

2.1.1
/
XX

XX
2.1.2

XX
XX

2.2


XX
/
XX

2.3
2.3.1 2

2.3.1.1

XX
/
XX
2.3.1.2

XX

XX
2.3.2


XX
/
XX

2.4


XX

XX

XX

1. 1.

)
2.
2.

( =
+
)

1.

2.

(Periodical Inventory Method)

Dr.
xxx
Cr. /
Dr.
xxx
Cr. /

xxx
xxx

(Perpetual Inventory Method)

Dr.
xxx
Cr. /
xxx

Dr.
xxx
Cr. /
xxx


Dr.
xxx
Cr. /
xxx


3.

4.

(Periodical Inventory Method)

(Perpetual Inventory Method)
Dr. / xxx

Dr. / xxx
Cr. xxx
Cr.
xxx

Dr.
Cr.

xxx
xxx
xxx

5. Dr. / xxx

Cr.
xxx

6. Dr. xxx

Cr. /

xxx

Dr. / xxx
Cr.
xxx

Dr.
xxx
Cr.
xxx

xxx


Dr.
xxx
Cr.
xxx

xxx
Dr. / xxx
Cr.
xxx
Dr. xxx
Cr.
xxx

Dr. xxx
Cr. / xxx
Dr.
xxx
Cr.
xxx

(Periodical Inventory Method)

(Perpetual Inventory Method)
7. Dr.
xxx
Dr.
xxx

xxx

xxx

Cr.
xxx
Cr.
xxx
8. Dr.
xxx
Dr.
xxx

Cr. /
xxx
Cr. /
xxx

9. Dr. (. ) xxx
Dr. (. ) xxx

Cr.
xxx
Cr.
xxx

10. Dr.
xxx
Dr.
xxx
(
Cr.
xxx
Cr.
xxx
)
11. Dr.
xxx
Dr.
xxx
()
Cr.
xxx
Cr.
xxx
12.

13.

() xxx

xxx
xxx
(/) xxx

xxx

xxx

xxx
xxx
xxx

xxx xxx

xxx

14.

15.

(Periodical Inventory Method)

xxx
xxx

xxx xxx

xxx

xxx

xxx

xxx

(Perpetual Inventory Method)

xxx
xxx

xxx xxx

xxx

xxx

xxx

xxx

31

50,000

270,000

100,000

120,000
-
300,000

.. 1 100,000 2/10,n/30
3 5,000
4 1 .. 1,500
5 50,000 1%
75,000 3/15,n/60 80,000
7 3,000
9 6,000 3,500
200
11 1 .. 2,000
12 300,000 5
15 5 ..
2%

16 100,000 1%

17 10,000 8,000

20
25 1 ..
31 20,000 500

.. 1

104

201
2/10,n/30

110

102

502

101
1 ..

101

103

401
50,000
1% 75,000
3/10,n/60

501

104

302

104

100,000 100,000 5,000 5,000 1,500 1,500 49,500 75,000 124,500 -

80,000 80,000 3,000 3,000 -

.. 9

11

1 ..
12

5
15

2%

16

1%
17

1 ..

101
401

501
104

3,500 -

504
101

200 -

201
104

2,000 -

102
205

300,000 -

402
102

1,000 -

104
102

99,000 -

402
103

10,000 -

6,000 6,000 -

3,500 -

200 -

2,000

300,000

1,000 -

99,000 -

10,000 -

104
501

20
101

403

103

25

1 ..
31

8,000 -

8,000 -

63,050 1,950 65,000 -

201
101

98,000 -

505
101
202

20,000 -

98,000 -

19,500 500 -

5
9
20

.. 1

50,000
49,500
6,000
63,050

.1
.1
.2
49,350

101

.. 4

9
25
31

.1
.1
.3
.3

1,500
200
98,000
19,500

12

.. 1

.2

102

270,000 - .. 3
15
300,000 16

.1
.2
.2

5,000 1,000 99,000 -

465,000

.. 5

.1

75,000 -

103

. 17

20

.2
.2
.2

10,000 1,950 63,050 -

.. 1

16
17

.1
.2
.2

100,000 99,000 8,000 -

104

.. 5

7
9
11

.1
.1
.1
.2

80,000
3,000
3,500
2,000

118,500

.. 3

.1

5,000 -

110

5,000

31

100,000

100,000 -

112

11

.1
.3

25

201

.. 1

2,000 98,000 -

120,000 100,000 -

.1

120,000

202

. 31

.3

500 -

500

205

. 12

.2
300,000

.. 1

300,000 -

301

300,000 -

300,000

.. 7

.1

3,000 -

302

3,000

401

.1
.1
.1

. 5

9
130,500

49,500 75,000 6,000 -

15

.2
.2

17

402

1,000 10,000 -

11,000

20

.2

1,950 -

403

1,950

.. 5

.1
.2

80,000 3,500 -

501

. 17

.2

8,000 -

75,500

.. 4

.1

1,500 -

502

1,500

.. 9

.1

504

200 -

200

31

.3
.3
20,000

19,500 500 -

505

31 25X1

101
102
104
110
112
201
202
205
301
302
401
402
403
501
502
504
505

49,350
465,000
118,500
5,000
100,000

120,000
500
300,000
300,000

3,000 130,500 11,000

1,950
75,500
1,500
200
20,000
851,000

851,000 -

1 31 25X1

130,500

11,000
1,950

75,500
1,500

200
20,000

12,950
117,550

77,000
40,550

20,200
20,350

31 25X1

49,350
465,000
118,500
632,850
5,000
100,000
105,000
737,850

120,000
500
120,500
300,000
420,500
300,000
3,000
297,000
20,350
317,350
737,850

2
1.

(Inventory Loss)
XXX

XXX
2.


XXX

XXX

 () ()

(Temporary Accounts)

(Permanent Accounts)

1.

2.

3.

4. ()
()

() ()

.. 31
401

303

303

402

403

501

502

504

505

303
-
301

301

302

12

130,500 -

130,500 110,150 11,000

1,950
75,500
1,500
200
20,000

20,350 20,350 3,000 3,000

31

.12

130,500 -

401

. 5

.1
.1
.1

49,500 75,000 6,000 -

130,500 -

130,500 -

15

17

.2
.2

402

1,000 - . 31
10,000 11,000 -

.12

20

403

.2

1,950 - . 31
1,950 -

.12

.. 5

.1
.2

80,000 3,500 83,500 -

. 17

31

.. 4

.1

1,500 - . 31
1,500 -

.2
.12

.. 9

.1

200 - 31
200 -

1,950 1,950 -

8,000 75,500 83,500 -

502

.12

501

11,000 11,000 -

1,500 1,500 -

504

200 200 -

31

.3
.3

505

19,500 - 31
500 20,000 -

.12

31

.12
.12
.12
.12
.12
.12
.12

11,000
1,950
75,500
1,500
200
20,000
20,350
130,500

303

31

.12

130,500 -

130,500 -

.. 7

.1

20,000 20,000 -

302

3,000 - . 31
3,000 -

.12

3,000 3,000 -

1.
2.



3.
2

4.


.. 1

5
9
20

.. 1

50,000
49,500
6,000
63,050

.1
.1
.2

101

.. 4

9
25
31

.1
.1
.3
.3

1,500
200
98,000
19,500
49,350
168,550

168,550 49,350 -

12

.. 1

.. 1


.2

102

270,000 - .. 3
15
300,000 16
31
570,000 465,000 -

.1
.2
.2

5,000
1,000
99,000
465,000
570,000

.. 5

.1

75,000 -

75,000 -

103

. 17

20

.2
.2
.2

10,000
1,950
63,050
75,000

.. 1

16
17

.. 1

.1
.2
.2

100,000 99,000 8,000 -

104

.. 5

7
9
11
31

.1
.1
.1
.2

80,000
3,000
3,500
2,000
118,500
207,000

207,000 118,500 -

.. 3

.1

5,000 - . 31

5,000 5,000 -

5,000 -

112

100,000 - .. 1
100,000 -

.. 1

100,000 -

31

100,000 100,000 -

11

25
31

.1
.3

2,000 98,000 120,000 -

110

5,000 .. 1

201

.. 1


.1

120,000 100,000 -

220,000 120,000 -

220,000 .. 1

31

500 - . 31
500 -

202

.. 1

.3

500 500 -

500 -

31

205

300,000 - . 12
300,000 -

.2

300,000 300,000 -

300,000 -

.. 1

31

301

300,000 300,000 -

.. 1

300,000 -

300,000 - .. 1
300,000 -

(Trial Balance After Closing Entries)

()

31 25X1

101

102

49,350 465,000 -

104
110
112
201
202
205
301

118,500 5,000 100,000 -

737,850 -

120,000
500
300,000
317,350
737,850