การบัญชีเบื้องต้น 1

1.2. F (Business Transaction)3. F F4. F F F (Double-Entry)FF F 1 ( 2) 3 F 1 26

FF FF F F FF (Corporation or Limited Company)(Single Proprietorship) (Partnership) F FF (Private Company Limited) (Ordinary Partnership) F FF (Public Company Limited) (Limited Partnership) FF F 1 ( 2) 3 F 2 27

F FF Fˈ F F F FFF - Fˈ -F - Fˈ - F FF - Fˈ - F (Non-Business -F F -F FF F F -F F F FF - F F FF F F - FF FF FFTransaction) Fˈ F FF F ˈ F F FFFF F 1 ( 2) 3 F 3 28

F Fˈ F FF FF F F FF1. F (+) FF (+)2. F (-) F F (-)3. F F (+) F F (-)4. F (+) (+)5. F (-) (-) F1 F F F... F F FF2550 F 1 ( 2) 3 F 4 29. .123 FF F4 Fˈ5 FF ˈ6F F7 F F FF8F FF F FF FF9F F F510 811 F F12 F F13 F FF

FF F 1 ( 2) 3 F 5 30

F2 F F F F F F F F F1. 200,0002. F 20,0003. F ˈ 6,0004. F F 3,0005. F F 1,0006. F F F F 3,6007. ˈ 4,0008. F F F 3,0009. F F F 9,00010. F F F 2,000 F3 FF F FF... F F FF2550 FF ˈ F 1 ( 2) 3 F 6 31 . .1 . FF 2 5 4F 8 5 6F F F 7 F F FF 8F FF 9F 10 11 F12 . F F FF13 F

+200,000 +20,000 +200,000 +20,000 +6,000 +6,000 +3,000 +3,000 +4,000 -1,000 -3,000 +3,600 -1,000 +3,600 27,000 -9,000 +4,000 -2,000 -3,000 194,600 -9,000 -2,000 221,600 . F FF F FF F FF FF F F F FFF F 1 ( 2) 3 F 7 32

F F F . . 2550F4 FF FF1 1 . . 50 F 120,000 F FˈF (+) FF (+) 120,000.- 120,000.- - ˈ F 1 2550 F .F . F 120,000 -F FF 120,000 - 120,000 - - 120,000 - FF F 1 ( 2) 3 F 8 33

F2 2 . .50 F FFF 80,000 F (-) Fˈ 80,000.-F (+) F .F 80,000.- 120,000 - ˈ 120,000 - F 2 2550 F . F F F 40,000 -(120,000-80,000) 80,000 - FF FF -F 120,000 - FF F 1 ( 2) 3 F 9 34

F3 3 . . 50 FF ˈ F 5,000 F Fˈ (+) 5,000.-F (+) F 5,000.- F - F . ˈ 5,000 - 120,000 - F 125,000 - 3 2550 F . F F 40,000 - F(120,000-80,000) F -F FF F FF 80,000 - - F 5,000 - 125,000 - FF F 1 ( 2) 3 F 10 35

F4 5 . . 50 F FF 4,000 F FˈF (+) F F (+)- 4,000.- - 4,000.- ˈ F 5 2550 F .F . FF(120,000-80,000) 40,000 - F - F 5,000 -- 4,000 - F FF F - (120,000+4,000) 124,000 -F 80,000 -F 5,000 - 129,000 - 129,000 - FF F 1 ( 2) 3 F 11 36

F5 10 . . 50 F FF 3,000 F FˈF (-) (-) 3,000.- F - F 3,000.- ˈ F 10 2550 F .F . F F 2,000 -(40,000-3,000) 37,000 - F - F (5,000-3,000)- 4,000 - F F F F - (120,000+4,000) 124,000 -F 80,000 - F 5,000 - 126,000 - 126,000 - FF F 1 ( 2) 3 F 12 37

F6 15 . . 50 F 2ʾ 120,000 F Fˈ F (+) F- (+) 120,000.- 120,000.- ˈ F 15 2550 F .F . F 2,000 - F (37,000+120,000) 157,000 - F - F (5,000-3,000)- 4,000 - F F F -F 120,000 - F 80,000 - F F F 5,000 - - (120,000+4,000) 124,000 - 246,000 - 246,000 - FF F 1 ( 2) 3 F 13 38

F7 18 . . 50 10,000 FF F Fˈ F (-) FF (-) 10,000.- 10,000.- FF ˈ F 18 2550 F. F . F (5,000-3,000) 2,000 - F 120,000 - (157,000-10,000) 147,000 - F - F- 4,000 - F F F -F F 80,000 - F F F 5,000 - - (124,000-10,000) 114,000 - 236,000 - 236,000 - FF F 1 ( 2) 3 F 14 39

F8 25 . . 50 4,000 F Fˈ F (+) F (-) 4,000.- - 4,000.- ˈ F 25 2550 F .F . F 2,000 - F(147,000+4,000) 151,000 - F - F (5,000-3,000) - - F(4,000-4,000)F F -F 120,000 -F 80,000 - F FF 5,000 - - (124,000-10,000) 114,000 - 236,000 - 236,000 - FF F 1 ( 2) 3 F 15 40

F9 30 . . 50 FF F 5 ˈ 25,000 FˈF (+) FF (+) 25,000.- - 25,000.- ˈ F 30 2550 F .F . FF(151,000+25,000) 176,000 - F - F (5,000-3,000) 2,000 - FF F 120,000 -F 80,000 - -FF 5,000 - F F - (114,000+25,000) 139,000 - 261,000 - 261,000 - FF F 1 ( 2) 3 F 16 41

F 10 31 . . 50 F F 15,000 F FˈF (-) FF (-) 15,000.- 15,000.- - ˈ F 31 2550 F . F. F (5,000-3,000) 2,000 - F(176,000-15,000) 161,000 - F -F 120,000 - 80,000 - F FFF -FF 5,000 - F F - 124,000 - (139,000-15,000) 246,000 - 246,000 - FF F 1 ( 2) 3 F 17 42

Fˈ F FF2FF (Debit) F F F F (Credit) F FF Dr. Cr.1. F F 1. F2. F F 2. FF F /F F F F F F F/ F F F3. F F / F 3. FF /F F F / F1. F FF F (Dr.) FF FF FF (Cr.) F (-) F F (+) FF F 1 ( 2) 3 F 18 43

2. F F F F (Cr.) (Dr.) (+) (-)3. F F ( )F F () FF F ( )F (Cr.)F F () FF F ( ) F (Dr.) FF F F () F F ()(-) (+)FF F 1 ( 2) 3 F 19 44

1. FF ˈ FF F2. ˈ F3. F F ()F F F Fˈ F 3.1 F F ,3.2 F F F3.3 F F F F F FF3.4 F FF FF F 1 ( 2) 3 F 20 45

F5 F F F F1. . 10,0002. F 8,000 FF3. F 5,0004. F F F F 3,0005. F F F 5,0006. F 30,0007. FF 5,000 F 3,0008. F F 2,0009.10. F 5,000 FF F 1 ( 2) 3 F 21 46

10,000.- - . 10,000.- F 8,000.- 8,000.- F F-F 5,000.- 5,000.- 3,000.- FF F - F 5,000.- 3,000.- 5,000.- 30,000.- -F . 30,000.- FF 5,000.- 5,000. - 3,000.- 3,000.- FF 2,000.- 2,000.- 5,000.- 5,000.-FF F 1 ( 2) 3 F 22 47