2หลักการบันทึกบัญชี9มิย54

2
(account)

3

(left or debit side)
(debit balance)

(right or credit side)
(credit balance)
(Weygandt, Kieso, &Kimmel, 2005, p. 45)

(accounting concept)

( ,
, 2544, 57)

1.
(business transaction)

2

2.
3.

4.

46
(Accounting for Economist)
(, 2546,
7)

(2546, 7)
3
1.
2. ( 1 )
3.

1.
2.
3. ()
4.
5.

47

(accounting equation) (
,2538, 5)
1.

(Warren, Reeve, & Fees, 2002, p.11)
=
assets liabilities = owners equity or net assets
1.1

2

1.2

1.3

= +
3.1 10,000

100,000
100,000
3.2 100,000 20,000

80,000
100,000
-
- 20,000
=
=
80,000
48
2.

()

() ()
= + + ( )

1. 2
2.

3.

49
1
300,000
1. (+) 300,000
2. (+) 300,000

=
+ 300,000 =
+ 300,000
2
100,000 30,000
1. (+) 100,000
2. (-) 30,000
3. (+) 70,000

-30,000
+ 100,000
=
=
+ 70,000
3 5,000
1. (+) 5,000
2. (-) 5,000

- 5,000
+ 5,000
4 8,000
1. (+) 8,000
2. () (+) 8,000
50
+ 8,000
=
=
=
+ 8,000
5 10,000
1. (+) 10,000
2. () (+) 10,000

+ 10,000
=
=
=
+ 10,000
6 13,000
1. () (-) 13,000
2. (-) 13,000

- 13,000
=
=
=
- 13,000
7 50,000
1. (-) 50,000
2. (-) 50,000

- 50,000
=
=
=
- 50,000
51
8 5,000
1. (+) 5,000
2. (-) 5,000

+ 5,000 - 5,000
9 3,000
1. () (-) 3,000
2. (-) 3,000

- 3,000
=
=
=
- 3,000
9

3.1
1)
2)
3)
4)
5)
6)
+300,000
-30,000
-5,000
+8,000
+100,000
+300,000
+70,000
+5,000
+10,000
-13,000
+8,000 ()
+10,000 ()
-13,000 ()
52
7)
8)
9)
-50,000
+5,000
-3,000
-50,000
-5,000
_______
______
________
_______
-3,000
212,000
5,000
5,000
100,000
322,000
20,000
302,000
()
322,000
31 25X1
:
212,000
20,000
5,000
5,000 222,000

302,000
100,000
322,000
322,000
1 31 25X1
:
18,000
13,000
3,000
16,000
2,000
53

(2548, 36) (double entry accounting)

, (Weygandt, Kieso, & Kimmel, 2005, pp. 46-47)

2

2
compound entry

1.
1.1
()
1.2
()
2.

(+)
(-)
54
(-)
(+)
(-)
(+)
(-)
(+)
(+)
(-)
(+)
(-)
(-)
(-)
(+)
(-)
(+)
(+)
(+)
(-)
3.

3.1 (+)
3.1.1
3.1.2
3.1.3
55

(+)
(+)
(+)
(-)
3.2.1
3.2.2
3.2.3
(-)
(-)
(-)
1 300,000
300,000
300,000

(1)
300,000
(1)
56
300,000
2 100,000
30,000
100,000
30,000
70,000

(2)
30,000
(2)
100,000
(2)
70,000
3 5,000
5,000
5,000

(3)
(3)
5,000
57
5,000
4 8,000
8,000
8,000

(4)
8,000
(4)
8,000
5 10,000
10,000
10,000

(5)
10,000
(5)
10,000
6 13,000
13,000
13,000

(6)
13,000
58
(6)
13,000
7 50,000
50,000
50,000

(7)
(7)
50,000
50,000
8 5,000
5,000
5,000

(8)
5,000
(8)
9 3,000
3,000
3,000

59
5,000
(9)
3,000.
(9)
3,000
single journal entry

1, 3, 4, 5, 6, 7 8 compound journal entry 2

(1)
(4)
(8)
300,000
8,000
5,000
(5)
10,000
(3)
5,000
(2)
100,000
(2)
(3)
(6)
(7)
(9)
30,000
5,000
13,000
50,000
3,000
(8)
5,000
60
(7)
50,000
(2)
70,000
(1)
300,000
(4)
(5)
(6)
13,000
(9)
3,000
8,000
10,000
(chart of accounts)

( , , 2545, 57)

1. (numerical or alphabetic sequence codes)

61
1 A
2 B
3 C
4 D
5 E
2. (block numerical codes)

100 199
101
102
200 299
201
202
300 399
400 499
500 599
3. (group numerical codes)

100
110
111
130
131
132
200
300
400
500
4. (decimal codes)

1.
1.01
1.02
1.10
1.20
62
5. (numerical sequence preceded by an alphabet

reference)
CA 11
FA 11
FA 12
CL 12
DE 11
()
( 1)
101
102
103
104
105
106
107
( 2)
201
202
( 3)
301
302
( 4)
401
402
( 5)
501
502
503
63
(2538, 5)
(accounting cycle)

1.
2.
3.
4.
5.
6.
7.
8.
4.1

64

2
1.
(book of original entry) (journal)

2
1.1 (special journal)

1.1.1 (purchase journal)
1.1.2 (sale journal)
1.1.3 (purchase returns journal)
1.1.4 (sale returns journal)
1.1.5 (cash receipts journal)

1.1.6 (cash payment journal)
1.1.7 (cash book)
1.2 (general journal)

3
1.2.1

1.2.2

1.2.3
( )
. .
65

1.
2.

3.
2.
(book of final entry) (ledger)

(2548, 86) 2
2.1 (general ledger)
()

2.2 (subsidiary ledger)

2.2.1 (account payable ledger)

2.2.2 (accounting receivable ledger)

(2548, 84) 2
1. (standard account form)

.............................
..........
.
.

(1)
(2)
(3)
(4)
(1)
(2)
(3)
(4)
2

66
(1)
(2)
(3)

(4)
2. (balance account form) 3 (three column account)
(1)
.............................
.
(2)
(3)
(4)
..........
. .
(5)
(6)

(1)
(2)
(3)

(4)
(5)
(6)

1.

2.

3.
1
67
4.
1
5.

6.
(opening entry)

2.1 1
25X1 200,000 2 12,500

25X1
.
..
1
200,000
25,000 -
225,000

()
2.2 1 25X1
100,000 120,000 5,000 25,000
50,000 200,000
68
25X1
.. 1
.
100,000 120,000 5,000 25,000 -
50,000
200,000

2.3 1
25X1
1 200,000 2 12,500
1. 200,000
2. 25,000
3. 225,000
25X1
.
.. 1
200,000
25,000 -
225,000
1

69
7,500
1. 7,500
2. 7,500
25X1
.
.
.. 5
7,500
7,500
62,000
1. 62,000
2. 62,000
25X1
.
.. 9
62,000
62,000
10 3 25,000
12

12 10
22
1. 75,000
2. 75,000
70
25X1
.. 12
.
75,000 -
.
75,000
13 9,000
1. 9,000
2. 9,000
25X1
.
.
.. 13
9,000
9,000
18 5,000
1. 5,000
2. 5,000
25X1
.
.
.. 18
5,000
5,000
22
30,000 1
1. 75,000
71
2. 30,000
3. 45,000
25X1
.
.. 22
75,000
30,000
45,000
30,000
1
25 . 11,200
1. 11,200
2. 11,200
25X1
. .
.. 25
11,200
11,200 .
28 20,000
1. 20,000
2. 20,000
25X1
.
.
.. 28
20,000
20,000
72
31 35,000 2,000
1. 35,000
2. 2,000
3. 37,000
25X1
.
.
.. 31
35,000
2,000
37,000
1
25X1 31 25X1
25X1
.
.. 1
200,000
25,000 -
225,000
5
7,500
7,500
9
62,000
62,000
12
75,000
73
75,000
25X1
..
13
18
22

30,000 1
25
28

31
.
9,000 -
5,000
75,000
11,200
20,000
35,000
2,000
.
9,000
5,000
30,000
45,000
11,200
20,000
37,000

(posting)
1.

74
1.1.
1.2.
1.3.
1.4.
1.5. ()
1.6.

2.4
25X1
.
.
..
2
101 200,000 -
301
200,000
25X1
.. 2
101
.1 200,000 -

25X1
..2
301
.1 200,000

1. 2
101
301
2.
75
25X1 .. 2

.1 1
101
200,000
3.
25X1 .. 2

.1 1
301
200,000
2.5 2.3

76
101 199
101 129
101
102
105
131 149
131
133
200 299
201 229
201
202
230 249
300 399
301
302
311
400 499
401
500 599
501
502
503
25X1
.. 1
.. 12
101
131
301
.
200,000 25,000 -
133
101
7,500
101
401
62,000
131
201
75,000
77
225,000
7,500
62,000
75,000
25X1
502
.. 13
101
105
18
201
201
22
101
202
30,000
1
102
25
401
302
28
101

501
31
503
101
.
9,000 -
5,000
75,000
11,200
20,000
35,000
2,000
78
.
9,000
5,000
30,000
45,000
11,200
20,000
37,000
25X1
.. 1 .1
.1
9
25X1
200,000 - .. 5
13
62,000 22
28
31
101
25X1
.25
.2
.2
.1
105
131
25,000 75,000 -
25X1
.. 5
103
5,000 -
25X1
.. 1 .1
.1
12
7,500
9,000
30,000
20,000
35,000
500
11,200 -
25X1
.18
.1
.2
.2
.2
.2
.2
7,500 -
79
133
25X1
..
22
.2
.2
201
25X1
30,000 - ..12 .1
75,000 .2
18
45,000 5,000 -
25X1
..22
202
.2
45,000 -

301
25X1
.1 200,000 .. 1
.1
25,000 -
25X1
..28
.2
302
20,000 -
25X1
.. 9
25
401
.1
.2
25X1
..31
.2
35,000 -
80
62,000 11,200 -
501

25X1
..13
.2
502
9,000 -
25X1
..31
.2
503
500 -
2.
(pencil footing)

2.1
2.2
2.3

(debit balance) (credit
balance)
2.4

2.4.1
2.4.2
2.4.3
2.4.4
2.4.5
2.5
0
81
2.6
1
2.6
25X1
.. 1
9
25X1
200,000 - .. 5
13
62,000 22
262,000
28
31
.1
.1
160,000
101
25X
.25
11,200
5,000
7,500
9,000
30,000
20,000
35,000
500
102,000
103
11,200 11,200 -
.2
25X
.18
.1
.2
.2
.2
.2
.2
105
5,000 5,000 -
.2
25X1
.. 1 .1
12
.1
100,000
25,000 75,000 100,000 -
82
131

25X1
.. 5
7,500
25X1
..22
.1
.2
.2
133
7,500 7,500 -
201
25X1
75,000 30,000 - ..12 .1
18
.2
5,000 45,000 5,000
80,000 75,000 -
25X1
..22
45,000
202
.2
45,000 45,000 -

301
25X1
.. 1
.1 200,000 .1
25,000 225,000
225,000 -
25X1
..28
20,000
.2
20,000 20,000 -
83
302

25X1
.. 9
25
73,200
25X1
..31
35,000
.2
401
.1
.2
501
35,000 35,000 -
25X1
..13
9,000
.2
.2
500
502
9,000 9,000 -
25X1
..31
62,000 11,200 73,200 -
503
500 500 -
(trail balance)

(
, 2538, 89)

84
............ .................. ..............
1.

1.1
1.2
1.3
1.4
2.

2.1.
2.2.
2.3.
2.4.
2.5.
85
2.7 2.6

31 25X1
101
160,000
103
11,200
105
5,000
131
100,000
133
7,500
201
5,000
202
45,000
301
225,000
302
20,000
401
73,200
501
35,000
502
9,000
503
500
348,200 348,200

1.

2. 980
890 890 890
3. 10,000
10,000 10,000
10,000
3.

86
3.1.
1,200 1,200 120

3.2. 2,500
2,500 2,500
3.2.1. 2
2,500
3.2.2. 2,500
2,500
3.2.3.
5,200 2,500
3.3.
3.3.1
3.3.2
3.3.3
3.3.4
3.3.5
4.

4.1.
4.2.
4.2.1
4.2.2
4.2.3
4.3.
4.4.
4.4.1
4.4.2
4.4.3
4.5.
4.5.1
4.5.2
5.
87

5.1 1 10 100

5.2 2
5.3 9 1
2
3 228 282
54 9 6 (8) (2)
2,350 2,530 180 9 20 2 (5)
(3)
5.4

88

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11. ( =
+ )
1) 10,000 ...........
2) 130,000 105,000
................
3) 68,000 150,000
..................
4) 185,000 48,000 210,000
() ......................
5) 210,000 80,000
6,000 ...........................
12.
1. 120,000
2. 70,000
3. 1,350
4. 4,500
5. 3,540
89
6. 2,600
7. 1,500
8. 6
9. 1,100
10. 2,200
:
=
+
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
+120,000
+120,000
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13. 25X1
25X1
..
2 65,000
3 31,000
5 750
7 7,500
10 55,000
90
14 800
16 6,400
20 24,000 10,000
25 12,000
30 7,500
31 2,300 6,000
:
25X1
.. 2
+
+
65,000
3
5
7
10
14
16
20
25
30
31
91
65,000
14. 1 25X1

265,200 85,600 179,600 25X1
.. 3
2,350
4
8,600
3,500
5
9
3 26,000
10 9,500
12 16,800
18 9,000
25 5,000
30 3,800
:
1.
92
2.

..1
265,200
85,600
179,600
15. 25X1
.. 1
1 750,000 1 15%

4
200,000
6
89,000
9
1,200
10 15,000
12 3,800
16 85,000
23 45,000
25 75,000 1 1 25X1
28 600
29 4,250
31 15,500
: 1. 13
2.
93
16 . 1 25X1 25X1

25X1
.. 1

250,000
3
3,500
5
40,000
7
12,850
10 3
18 2,000
20 500
22 65,000
26 1,250
30 6,300
:
17. 25X1
.. 3
250,000
4
130,000
6
12,000
9
5,000
10 23,000 2
25,000 20
12 6,500
18 1,300
20 10
22 50,000
24 1,000
26 25,000
27 200 800
31 18,000
: 1.
2.
3.
94
4.
18. 25X1
.. 1 450,000
300,000
3
20,000
5
250
7
120,000 48,000
20
9
50,00
10 23,000 7,000
13 1,200 6
25X1
17 10 25X1
18 20,000
22 35,000
27
30 250 1,400
2,760 7,500

101
202
301 -
102
103
302 -
104
401
105
501
106
502
107
503
201
504
505
: 1.
2.
3.
4. 30 25X1
5. 30 25X1
95
6. 1 30 25X1
19. 25X1
.. 1
220,000
3
7,000
4
20,000
5
85,000 30,000
3
7
850
10 750
15 6,300 500
20 25,000
25 15
28 8,000
31 3,125
: 1.
2.
96

..............
.
97
..................
...
........................................................
...
..................
98

2หลักการบันทึกบัญชี9มิย54

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2

(Weygandt, Kieso, &Kimmel, 2005, p. 45)

3.2 100,000 20,000

, (Weygandt, Kieso, & Kimmel, 2005, pp. 46-47)

single journal entry

5. (numerical sequence preceded by an alphabet

1.1.4 (sale returns journal)

1.1.5 (cash receipts journal)

1.2 (general journal)

2.2.2 (accounting receivable ledger)

1. (standard account form)

2. (balance account form) 3 (three column account)

25,000 75,000 100,000 -

62,000 11,200 73,200 -

............ .................. ..............

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