89

1.
2.

90

1.



2

2.

1.
2.

1.
2.
3.

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

91

9.

1. //
2. 1 ( 32000002)

3.

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

1.
2.
3.
4.

92

1.

1.1 (The Accounting Cycle)

4-1

()

93

1.
2.
3.
4. (
)
5.
6.
7.
8.
1.2 (Book of Original Entry)


2
1.2.1 (Special Journal)
1.2.2 (General Journal)
1.2.1 (Special Journal)

1) (Cash Receipts Journal)

2) ( Cash Payments Journal)

3) ( Cash Purchases Journal)

4) (Sales Journal)

5) (Purchases Returns and Allowance

Journal)
6) (Sales Returns and Allowance Journal)

94

1.2.2 (General Journal)

1)

2)

3)

4)
1
2

...

4-2

95

1.

2.

3.
4.
5.

6.
7.

2.
2
2.1 (Opening Entry )

()
2.2 (Journal Entry )

...

.
***** .-

.
***** .-

96

1.

2.
1
3.
1
1
4.

5.

2 3

1 ()

2546
2549
1 700,000
5 350,000 400,000

7 3,500 2,000
10 10,000
15 25,000
30 3,000

97

1. ()

2. (/)
3.
4.
5.
1
2549 700,000

1. (/) ()
2. =
700,000
()
700,000
3. =
()
7 2549 3,500 2,000

1. (/) ()
2. = 5,500
() 3,500
2,000
3. =
()

98

10 2549 10,000

1. (/) ()
2. = 10,000
() 10,000
3. =
()
15 2549 25,000

1. (/) ()
2. = - 25,000
() 25,000
3. =
()
30 2549 3,000

1. (/) ()
2. = 3,000
() 3,000
3. =
()

99

. 2549

.

. 2549

7

700,000 .-

10

700,000 .750,000 .350,000 .400,000 .-

.
3,500 .-

.
3,500 .-

2,000 .2,000 .10,000 .10,000 .-

15 -

25,000 .25,000 .-

30

3,000 .3,000 .-

100

2 ( )

1 2549 150,000 70,000
20,000 50,000
4 6,000
5 2,500
10 2,000
14 25,000 10,000

15 20,000
16 5,000
20 14 .
30 1,500

1. ()

2. (/)
3.
4.
5.
1 2549
150,000 70,000 20,000 50,000

()

()

() = -
= 290,000 - 0
() = 290,000

101

()

1. (/) ()
2. = 150,000 70,000

20,000 50,000
() - 290,000
3. =
()
4.
5 2,500
1. (/) ()
2.
= 2,500
= () 2,500
3.
=
= ()
4.
10 2,000
1. (/) ()
2.
= 2,000
= () 2,000
3.
=
= ()
4. (
)

102

14 25,000
10,000
1. (/)
2.
= 25,000
10,000
= - 15,000
3.
=

=
4.
15 20,000
1. (/)
2.
= 20,000
= 20,000
3.
=

1.
16 5,000
1. (/) ()
2.
= 5,000
= () 5,000
3. =
()
5.

103

20 14 .
1. (/)
2.
= 15,000
= 15,000
3.
=
=
4.
30 1,500
1. (/) ()
2.
= 1,500
= () 1,500
3. =
= ()
4.

. 2549

.. 1

.
150,000 .70,000 .20,000 .50,000 .-

290,000 .-

4
5

6,000 .6,000 .2,500 .2,500 .-

104

10

..

14

15

16

2,000 .-

2,000 .25,000

20,000

5,000

.10,000
15,000

..-

20,000

.-

.-

.5,000

.-

. 2549

20 -

30

.
15,000 .-

1,500

.
15,000

.-

1,500

.-

.-

1 14 .
1 (Compound
Journal Entries)

105

3 ()
1
2549 650,000
20,000 300,000 500,000
1,000,000
2549
2 5 600,000
4 50,000
8 10,000
10 400,000
1 2549

650,000 20,000 300,000 500,000
1,000,000

()

()

() = -
= 1,470,000 - 1,000,000
() = 470,000
()

1. (/) ()
2.
= 650,000
20,000 300,000 500,000
= 1,000,000
= () - 470,000
3. =

()

106

4.
2 5 600,000
1. (/)
2.
= (600,000x 5) 3,000,000
=
3,000,000
3. =
=
4.
4 50,000
1. (/)
2.
= 50,000
= 50,000
3. =
=
4.
8 10,000
1. (/) ()
2.
= 10,000
= () 10,000
3. =
= ()
4.
10 400,000
1. (/)
2.
= 400,000
= 400,000
3. =

107

=
4.

. 2549

. 1

.
650,000 .20,000 .300,000 .500,000 .-

1,000,000 .470,000 .-

. 2549

10

3,000,000 .-

3,000,000 .50,000 .50,000 .10,000 .10,000 .400,000 .400,000 .-

108

4 ()
2549
1 2550

25,000.
10,000.
24,000.
8,000.
12,000.
2550
2 2,000
10 5,000

()

()

() = -
= 67,000 - 12,000
() = 55,000
()

1. (/) ()
2.
= 25,000 10,000
24,000
8,000
= 12,000
= () - 55,000
3. =

109

=
()
4.
2 2,000
1. (/) ()
2.
= 2,000
= () 2,000
3. =
= ()
4.

110

10 5,000
1. (/)
2.
= 5,000
= 5,000
3. =
=
4.

. 2550

.
1

10

25,000
10,000
24,000
8,000

.
....-

12,000 .55,000 .2,000 .2,000 .5,000 .5,000 .-

111

112

1.
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2.
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3.

4.