1.

2. :

3.

4.

5.

(Tangible Assets)

(Intangible Assets)

(Tangible Assets)
(Intangible Assets)
6.

()
7. Debit (Dr.) Credit (Cr.)
Debit (Dr.)
Credit (Cr.)
8.

()

9. (Acrural Basis)

10.

()
11.

12.
"" "


- "

" - "

13. : General Journal -> General

Ledger -> Trial Balance ->
General Journal ->
General Ledger ->
Trial Balance ->

14. (Cost of Goods Sold Cost

of Good Purchased)
Cost of Goods Sold

Cost of Good Purchased

15. DM, DL, M.OH, IDM, IDL, Prime Cost,

Conversion Cost
DM,
DL,
M.OH,
IDM,
IDL,
Prime Cost,
Conversion Cost

16.

17. (Inventory):
Periodic

Perpetual
Periodic

Perpetual vs.

(
)
(
)

18. : Specific Identification

Method

FIFO
LIFO
WA
19.
(Depreciation): 3
1.

2.
3.

20. (Maintenance
Expenses Revenue Expenditures)

21. (Capital Expenditures)

22.
(


)

23.
(Intangible Assets)