1

2201-1002 1

1.

2. 2

3. 6
4.

1.
2. 2
3. 6
4.

1-15

1.

1.1
1.2

1.3 .. 2543
1.4
1.5
1.6
1.7
1.8

2-30

2
3

2
1
1
2
2
2

1
1
3
1
1
3
1
1
3

1
1
2
1

2.
2
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8 2
2.9 2

31-40 3.
3.1
3.2
3.3 6
3.4

3.5
41-53 4.
4.1
4.2
4.3
4.4
4.5

2
3
3
2
2

1.
1.1
1.1.1 (Accounting)



(American Institue of Certified Public
Accountants AICPA)


1.1.2


1.1.2.1

-


1.1.2.2

1.1.2.3

1.1.2.4


1.2
1.2.1 (Federation of Accounting Profession FAP)
.. 2547
1.2.1.1

1.2.1.2
1.2.1.3

1.2.1.4


1.2.1.5

1.2.1.6
1.2.2


1.2.3

1.2.3.1
1.2.3.2
1.2.3.3
1.2.3.4

1.3 .. 2543
1.3.1
..
2543
1.3.1.1

1.3.1.2

1.3.1.3

1.3.1.4

1.3.1.5

1.3.2
1)
2)
3) 1 .. 2543
4)
.. 2543
5)

6)


7) 12
12

-
- 5
-

1



8)

5
15
1.3.3 (Book keeper)
.. 2543

1.3.3.1

1.3.3.2

1.3.3.3

-
- () ()
5 30
30
1.3.4
1)

2)

3)

1.4
( Accounting Framework )


1)

2)

3)

4)

1.5
(Asset)

(Liabilities)

(Owners Equity)
= -
1.6

= +
=

= ++-
1.7 (Transaction Analysis)

( )


1.8


(Chart of Account)




1 1
2 2
3
3
4 4
5 5

2. 2
2.1



2.2

(1)

:
(1)

(2)

(3)

(4)

(5)

(2)


(3)
(Posting)


(4)

(5)

2.3
-
1)
1 1
2) ..
..

10

3)




4)

5)
1
(Compound Entries)
2.4
(Ledger)


2.5 2
2.5.1 (Balance Account Form)

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

. . .
(1)

(2)

(3)

(4)

(5)

(6)

2.5.2 (Standard Account Form)

T
......................

(1)
(1)
(2)
(3)
(4)
(2)
(3)
(5)
:

11

(1)

(2)

(3)

(Posting)
(4)

(5)

(6)

2.6

(Posting)
1.
2.
3.

4.
5.


2.7
(Trial Balance)


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

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

(1)

(2)

(3)

.
(4)

12

(1) 1
5
(2)
(3)
1 5
(4)
2, 3 4

1)
2)

3)
2.8 2
2

(1)

(2)

(3)

(4)

(5)

(1)

(2)

(3)

(4)

(5)

2.9 2
1. -
2.

3.
4.

13

C
5.

(/)
3.
3.1
(Work Sheet)

3.2
3.2.1 6
3.2.2 8
3.2.3 10
3.2.4 12
3.3
6

3.3.1 3
3.3.2
3.3.3 1 2 3
3.3.4 4 5
3.3.5
3.3.6



3.3.7

14

3.4
3.4.1

3.4.2

3.4.3

3.4.4
3.5
(Financial Statement)



3.5.1
3.5.1.1 ,

3.5.1.2
3.5.1.3
3.5.1.4

3.5.1.5

3.5.2
3.5.2.1 ,

3.5.2.2
3.5.2.3
3.5.2.4

3.5.2.5
3.5.3
3.5.3.1

15

3.5.3.2

3.5.3.3
3.5.3.4

3.5.3.5
4.
4.1
(Closing Entries)
/ ( 3) ( 4)
( 5)
( 1) ( 2)

4.2
4
4.2.1
4.2.2
4.2.3 / ( )
4.2.4 /
4.3
2
1
2 (Balancing) 3

4.4

()

4.4.1
4.4.1.1
4.4.1.2

16

4.4.1.3
4.1.1.4

4.1.1.5 2
4.5


4.5.1
4.5.2
4.5.3
4.5.4
4.5.5
4.5.6
4.5.7
4.5.8
4.5.9

17

1
1. Accounting
2. Bookkeepers
3. Accountants
4. Accounting Careers
5. Accounting Framework
2
1.
2.
3.
4.
5.
3
1. (..)
2. (..)
3.
4.
5.
4
1.
2.
3.
4.
5.
5
1.
2.
3.
4.

5.

18

6 1 2554 2554

1 1 2555
2 1 2556
3 1 2557
4 1 2558
5 1 2559
7
1.
2.
3.
4.
5.
8
1.

2.

3.
4.
5.

9
1.
2.
3.
4.
5.

10 10,000 50,000 20,000

8,000 -

19

1. 72,000
2. 77,000
3. 80,000
4. 88,000
5.
11 35,000 20,000
2 9,000 50,000

1. 4,002
2. 10,000
3. 14,000
4. 14,002
5.
12
1.
2.
3.
4.
5.
13
1.
2.
3.
4.
5.
14 2
1.
2.
3.
4.
5.

20

15
1.
2.
3.
4.
5.
16
1.
2.
3.
4.
5.
17
1.

2.

3.

4.

5.

18
1.

2.

3.

4.

5.

19
1.

2.

3.

4.

5.

21

20
1.

2.

3.

4.

5.

21
1.
2.
3.
4. ()
5.
22
1

.. 2554

.. 15
104
5,000

201
5,000
1.

104
.. 2554
.. 2554
..15
.1
5,000 .. 15
.1
5,000
2.

104
.. 2554
.. 2554
..15
.1
5,000
3.

104
.. 2554
.. 2554
..15
.1
5,000 .. 15
.1
5,000
4.

104
.. 2554
.. 2554
..15
.1
5,000
5.

104
.. 2554
.. 2554
.. 15
.1
5,000

22

23

.. 2554

.. 20
103
1,000

401
1.
..

2554
..20
2.
..

2554
..20

3.
..

2554
..20

4.
..

2554
..20
5.
..

2554

103
.. 2554

.1
5,000 .. 20
.1

103
.. 2554

.1
5,000

103
.. 2554

.1
5,000 ..20
.1

103
.. 2554

.1
5,000

103
.. 2554

.. 20
.1

1,000

5,000

5,000

5,000

23

24

..

2554
.. 25
102
8,000
-
301
1.

301
..

.. 2554

2554

..25 -
.1
8,000 .. 25
.1

2.

301
..

.. 2554

2554

..25
.1
8,000

3.

301
..

.. 2554

2554

..25
.1
8,000 ..25 -
.1

4.

301
..

.. 2554

2554

..25
.1

5.

103
..

.. 2554

2554

..25 -
.1
8,000 .. 25
.1

8,000

8,000

8,000

8,000

5,000

24

25
1.
2.
3.
4.
5.
26 2
1.
2.
3.
4.
5.
27 2
1.
2.
3.
4.
5.
28 2
1.
2.
3.
4.

5.
29 2
1.
2.
3.

4.

5.

25

30 2
1.
2.
3.

4.

5.
31
1.
2.
3.
4.
5.
32
1. 6
2. 8
3. 10
4. 12
5. 16
33 1, 2 3
1.
2.
3.
4.
5.
34 4 5
1.
2.
3.
4.
5.

26

35
1.
2.
3.
4.
5.
36

-
36
1.
2. -
3.
4.
5.
37

-
37
1.
2. -
3.
4.
5.
38
1.
2.
3.
4.
5.

27

39

1.
2.
3.
4.
5.
40
1.
2.
3.
4.
5.
41

1.
2.
3.
4.
5.
42

1. Balancing
2. Cheek Mark
3. Closing Entries
4. Accounting Cycle
5. Profit and Loss Account

28

43

1.

2.

3.

4.

5.

44

5,000.
5,000.
220,000.
300,000.1. 5,000.2. 10,000.3. 70,000.4. 80,000.6. 230,000. 45

30,000.
3,000.
15,000.
2,000.1.
12,000.
12,000.2.
10,000.
10,000.3.
12,000.
12,000.4.
10,000.
10,000.5.
30,000.
30,000.-

29

46
1.
2. ,
3. , ,
4. , , ,
5. , , ,
47
31 2553

30,000.-
50,000.
55,000.
70,000.
500,000.
600,000.
1,000,000.
1,300,000.
?

1. 1,855,000.2. 1,750,000.3. 1,355,000.4. 750,000.5. 105,000.-

30

48

101
.. 1
300,000... 4
100,000.5
40,000.14
15,000.20
30,000.24
7,000.28
55,000.30
50,000.1. 172,000.2. 253,000.3. 303,000.4. 395,000.5. 425,000. 49 31 2553

26,000.
40,000.
30,000.
40,000.
50,000.
5,000.
200,000.
100,000.
15,000.
20,000.
54,000.
1. 50,000.2. 56,000.3. 60,000.4. 80,000.5. 150,000.-

31

50 1

101
130,000.
102
100,000.
103
40,000.
201
4,500.
301
200,000.
401
190,000.
501
30,500.
502
14,000.
503
80,000.
1. 124,500.2. 129,000.3. 200,000.4. 390,000.5. 394,500. 51
1. Balancing
2. Cheek Mark
3. Closing Entries
4. Accounting Cycle
5. Profit and Loss Account

32

52



,

1.
2.
3.
4.
5.

1
2
3
4
5
6
7
8
9
10

1
5
3
5
5
5
5
4
5
1

11
12
13
14
15
16
17
18
19
20

3
2
5
1
5
2
5
1
3
4

21
22
23
24
25
26
27
28
29
30

5
4
2
4
4
5
5
1
2
4

31
32
33
34
35
36
37
38
39
40

5
1
2
3
1
5
2
4
1
4

41
42
43
44
45
46
47
48
49
50
51
52

1
3
4
3
1
2
5
2
2
5
4
3