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2. 2 - E-book ( ) / . . 3. 3 / . 5 6 8 16 17 17 17 19 19 23 24 24 31 32 32 38 39 39 42 48 53 53 54 57 59 59 62 62 71 75 82 84 87 90 92 4. 4 93 97 108 118 127 . 143 218 227 242 249 259 289 299 306 316 328 344 352 365 386411 420 431 5. 5 6 "" 30 2459 6 680,000 21 2476 9 .. 2506 2,000 6. 6 ( ) () ( ) () 2482 ( 167) 30 2544 118 46 1 7 2544 7. 7 .. . . ... ( ) ... ( ) 8. 8 (Accounting) AICPA (The American Institute of Certified Public Accountants) 1. (Recording Daily Transactions) - (Journatasin thongsean) 2. (Classifying Recorded Data) (LEDGERS) 9. 9 (Balance Sheet) 31 25xx 1 2 1. (Report form) 2. (Account form) 2 1. 2. 3. ABC 31 25xx 10. 10 = + (Income Statement) 1 1 1 3 6 9 (Revenues) (Expenses) () 11. 11 (Business Transaction) Debit (Dr) Credit (Cr) () () (Debit Balance) (Credit Balance) = + 12. 12 + + : = + + + = + + + + + + + - + (Chart of Account) 5 1. (Assets) 2. (Liabilities) 3. (Capital) 4. (Revenues) 5. (Expenses) 1 2 3 13. 13 4 5 () 100 110 111 121 131 141 160 161 162 163 164 165 170 171 200 210 211 221 260 261 300 () 301 302 303 400 401 402 403 14. 14500 501 502 503 504 505ABC 1. 25,000 () Dr. + 25,000 Cr. + 25,000 Dr. (1) 25,000Cr.Dr. Cr. (1) 25,0002. 3,000 () Cr. 3,000 () Dr. + 3,000 Dr. Cr. Dr. Cr. (1) 25,000 (2) 3,000 (2) 3,000 3. 14,000 () Dr. + 14,000 () Cr. + 14,000 Dr. Cr. Dr. Cr. (3) 14,000 (3) 14,000 4. 6,200 () Dr. Cr. Dr. (1) 25,000 (2) 3,000Dr. + 6,200 Cr. + 6,200 Cr. (4) 6,200 15. 15 (Specialized Jounals) 1. 2. 3. 4. 5. (Cash Book) - 16. 16 .. 2526 .. 2548 1. 2. 3. 4. 5. 6 1. 2. 3. 4. 5. 6. 17. 17 1. 2. 3. 4. 5. 6. 3 18. 18 .. 2551 1. .. . .. 2551 . .. 2552 . .. 2553 . .. 2554 2. .. 2551 . . . 7 . 30 3. . . . . 4. . . . . 5. . . . . 19. 196. . GFMIT . GFMIS . GFMMT . GFMNT 7. . . . . 8. .. 2551 . . . . 9. . . . . 10. . . . . 11. . . . . . . 20. 2012. . 31 . 31 . 31 . 31 13. . . . . 14. . . . . 15. . . . . 16. . . . . 21. 2117. . . . . 18. . . 3 . 7 . 15 19. . . 3 . 15 . 7 20. . . 3 . 7 . 15 21. . . 3 . 7 . 15 ................................................................................................................ 22. 22 www.SheetRam.com : 02-7230950,02-5141422, 085-9679080,085-9993722,085-9993740