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8

3
1.


2.

3. (
)


1
2
3.1

3.2




4
1. ( )

2.

196
3.
4.



1.

2.






1.
2.
3.

4.
5.


1.
2.



40


2
1
20 80

197
2
30-40 60-70
102
3
1. (Full Accrual Method)















1 1 .. 25x1

1. 10,000 1,000 10,000,000
2.

500,000
1.
2,000,000
2.
1,000,000
3.
1,000,000
4.
25x1 60 2 40
3. 100 100 100
3,000

198
25x1
25x2

50

30

20
4.

1.
2.
3. 20 5,000
4.
/

5,000
15,000
100,000
180,000
300,000

25x1 25x3
25x1

10,000,000
Dr.
10,000,000
Cr. /

Dr.
Cr.

Dr.



Cr. /
25x1 60

Dr.
Cr.
25x1 50 5,000

10,000,000
10,000,000

1,200,000
300,000
600,000
600,000
2,700,000

250,000
250,000

199

Dr. /
Cr.
25x1 50 5,000

Dr.
Cr.
50 15,000

250,000
250,000

750,000


750,000
Dr. /
Cr.
50 15,000

750,000

750,000

7 ( .. ..)
1,750,000
Dr.
1,750,000
Cr.
7 (50 x 5,000 x7 )

1,750,000
Dr.
1,750,000
Cr.
7 (50 x 5,000 x7 )

Dr.
1,500,000
1,200,000
Cr.

300,000

31 25x1

10,000,000

1,500,000

200

2,750,000
25x2

25x2
Dr.
Cr.
25x2 30 5,000

150,000

25x2
150,000
Dr. /
Cr.
25x2 30 5,000
25x2
450,000
Dr.
Cr.
30 15,000
25x2
450,000
Dr. /
Cr.
30 15,000

150,000

150,000

450,000

450,000

12 (.. ..) 25x2


1,800,000
Dr.
1,800,000
Cr.
12 (30 x 5,000 x12 )
12 (.. ..) 25x2
1,800,000
Dr. /
1,800,000
Cr.
12 (30 x 5,000 x12 )

201
12 (.. ..) 25x1
3,000,000
Dr.
3,000,000
Cr.
12 (50 x 5,000 x12 )
12 (.. ..) 25x1
3,000,000
Dr. /
3,000,000
Cr.
12 (50 x 5,000 x12 )

Dr.



Cr. /
25x2 40

Dr.
Cr.

800,000
200,000
400,000
400,000
1,800,000

1,000,000
800,000
200,000

31 25x2


0
0
0

202

31 25x2

10,000,000
2,500,000

(2,750,000 + 2,400,000 + 3,000,000

8,150,000

25x3
25x1 1
Dr.
250,000
Cr.
250,000
1 (50 x 5,000 x1 )
25x1 1
Dr. /
250,000
250,000
Cr.
1 (50 x 5,000 x1 )
25x1
9,000,000
Dr.
9,000,000
Cr.
(50 x 180,000 )
25x1
9,000,000
Dr. /
9,000,000
Cr.
(50 x 180,000 )
25x2 8
Dr.
1,200,000
1,200,000
Cr.
8 (30 x 5,000x8 )

203
25x2 8
Dr. /
1,200,000
1,200,000
Cr.
(30 x 5,000 x8 )
25x2
5,400,000
Dr.
5,400,000
Cr.
(30 x 180,000 )
25x2
5,400,000
Dr. /
5,400,000
Cr.
(30 x 180,000 )

Dr.
Cr.

Dr.
Cr.

10,000,000
8,000,000
2,000,000
24,000,000
24,000,000

31 25x3

24,000,000
10,000,000
14,000,000

204

31 25x3

2,000,000
500,000

2. (Percentage of Completion Method)


3. (Installment Method)


1.


40
2.



3.


20
4.





1.

2.

205
20

5.

1.
2.
3.
4.
5.
6.

10
6.





7.


1.
2.
3.
4.






8.

206










1.

2.

3.
2
1 25x1
1

1. 100
2. 86
3. 33,000
4. 2,838,000
1. 20,000
2. 122,500 ( 15 )
3. 20 18,375 1
4. 2,328,000

1.
50,000,000
2.
80,000,000
3.
10,000,000
4.
10,000,000
5.
18,000,000
6.
7,095,000

207
7.
8.

19,866,000
14,190,000

25x1 25x2
25x1 80% (80 )
227,040,000
25x2 20% (20 )
56,760,000

283,800,000
3.
25x1
20%
25x2
40%
25x3
40%

25x1
1,600,000
.. 1 Dr. /
1,600,000
Cr.
(80 x20,000/)
15 Dr. /
9,800,000

1,600,000
11,400,000
Cr.
( 122,500 + 20,000 x 80 )
..-.. 15 Dr. /
7,350,000
7,350,000
(5 )
Cr.
.. ( 1) .. ( 5)
= 18,375 x 5 x 80
.. 31 Dr.
28,000,000
28,000,000*1
Cr.
*1 20% ( 50,000,000 +
80,000,000 + 10,000,000 )
= 20%x140,000,000
Dr.
18,750,000

26,658,000
Cr.
45,408,000*2
*2 (20%*3 x 25x1)
20/100 x 2,838,000 x 80
3
* 25x1

208
Dr.
Cr.

22,400,000
22,400,000

= % 25x1 x 25x1
= 80% x 28,000,000

25x1
1. ( 80 )
2.
3.



4.

25x1

45,408,000
22,400,000
45,408,000
18,750,000
26,658,000
28,000,000
22,400,000
5,600,000

31 25x1
:

45,408,000
22,400,000
23,008,000

31 25x1
:

26,658,000
5,600,000

209
25x2
17,640,000
.. 15 .. 15 Dr. /
17,640,000
(12 )
Cr.
6-17 18,375 x 12 x 80
.. 1 Dr. /
400,000
400,000
Cr.
20 20,000
15 Dr. /
2,450,000
400,000

Cr.
2,850,000
( 122,500 + 20,000 x 20
)
.. 15 - .. 15 Dr. /
3,307,500
3,307,500
(9 )
Cr.
.. 15 ( 1) .. 15 ( 9)
= 18,375 x 9 x 20
.. 31 Dr.
56,000,000
56,000,000
Cr.
40% +
+ = 40/100 x 140,000,000

Dr.
90,816,000
90,816,000*1
Cr.
80 25x2
1
* = % 25x2 x / x
= 40% x 2,838,000 x 80
= 90,816,000
Dr.
6,157,500
27,898,500

34,056,000
Cr.
20 25x2

210

= % 25x2 x / x
= (20% + 40%) x 2,838,000 x 20
= 60% x 2,838,000 x 20
= 34,056,000
Dr.
Cr.

25x1
25x2

25x1
25x2 (100%)
25x2
1.
2.
3.


25x2
25x1 (26,658,000-17,640,000)
4.

61,600,000
61,600,000
28,000,000
56,000,000
84,000,000
22,400,000
61,600,000
124,872,000
61,600,000
124,872,000
6,157,500
118,714,500
9,018,000
127,732,500
84,000,000
84,000,000
0
.

31 25x2
:
(90,816,000+34,056,000)

124,872,000
61,600,000
63,272,000

211

31 25x2
:

127,732,500
0

25x3
.. 15 .. 15 Dr. /
4,410,000
(13 )
Cr.
4,410,000
18-20 18,375 x 3 x 80
.. 15 Dr. /
186,240,000*1
Cr.
95,424,000*2

90,816,000*2
80
*1 2,328,000 x 80
*2 80
80
25x2
26,658,000 .. 15 .. 15
25x3
90,816,000 .. 15 .. 15

25x1
..31
25x2
..31

17,640,000
4,410,000

95,424,000
4,042,500
.. 15 .. 15 Dr. /
4,042,500
Cr.
10- 20 18,375 x 11 x 20
.. 15 Dr. /
Cr.

20
*1 2,328,000 x 20

46,560,000*1
23,856,000*2
22,704,000*2

212
*2 20
20
25x3
27,898,500 .. 15 .. 15

25x2
..31

4,042,500

23,856,000
.. 31 Dr.
Cr.
80
Dr.
Cr.
20

90,816,000
90,816,000
22,704,000
22,704,000

Dr.
56,000,000
56,000,000
Cr. /
40% +
+ = 40/100 x 140,000,000
Dr.
Cr.

25x3
1.
2.

56,000,000
56,000,000

113,520,000
56,000,000

31 25x3
:

113,520,000
56,000,000
57,520,000

213

31 25x3
:

0
0

(Installment Method)




3

3 100
1,000,000 100,000,000 600,000
60,000,000
1.
18,000,000 30%
2.
18,000,000 30%
3.
24,000,000 40%
25x1 25x1 20,000,000
5,000,000

=
=
= 60%

214

25x1

= 25x1 x
= 20,000,000 x 60/100
= 12,000,000

1. (12,000,000 x 30/100)
2. (12,000,000 x 30/100)
3. (12,000,000 x 40/100)

=
=
=
=

25x1
25x1 Dr. /
Cr.

Dr.
Cr.

3,600,000
3,600,000
4,800,000
12,000,000

20,000,000
20,000,000
12,000,000
3,600,000
3,600,000
4,800,000

31 25x1
:

30%

20,000,000
12,000,000
5,000,000

17,000,000
3,000,000
900,000
2,100,000

215

1.
1.1
1.2

2.
2.1

2.2
2.3

2.4
2.5
5



1

3
1.
2.
3.

216
1.
Dr.
Cr. /
2.
Dr.
Cr.
3.
Dr.
Cr. /
4.
Dr.
Cr.
5.
Dr.
Cr.
1
1
1


.61/2539 1 2539



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

217
8.
9.
10.

Dr.
Cr. /




1.


2.

3.

1.
Dr.
Cr. /

2.
Dr.
Cr. /
3.
Dr.
Cr. /

218

219

220

221

222