[Young6Pedia] - Accounting Part 1
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[Young6Pedia] - Accounting Part 1
by dionysus Tue Jul 01, 2008 12:50 pm
蹡ФѺ ẺҡͧẺ Wikipedia ҧ 觤ѹ 觤աê䢢ѹͤ١ͧʹ µͧҧ Sub ͧ˭ա "Young6Pedia" ǡͧ ФѺ ѧ䧼 Accounting ФѺ Т㹪ǧ ѧ䧡Ҫ¡ѹǹԴѹ¤Ѻ ͺسѺ ѹ
Тػ繵㨢ͧФѺ ẺҤ¡ѹͧФѺ
Accounting
- ԪҷʴʶҹзҧԹͧ ͨ ´ " (Balance Sheet)" 㹹Ǵ ԹѾ (Asset) ˹Թ (Liabilities) ǹͧҢͧͷع (Equity)
- Ԫҹӧҹѧ䧺ҧ ͢Ҵع ´ "âҴع (Income Statement)" 㹹Ǵ (Revenues) Ѻ (Expenses)
ѭ繡Ǵ
5 Ǵ ѧ
- ԹѾ (Asset) ͡շѾԹѺǺҧ բ㹶ѧ ١˹Lists աҧࡧ աҧࡧ㹡 () 价ӧҹǺҹѧµѧҷ ֧仨µѧ餹蹡ѧӧҹҷ ҷѹѹҹ Dr (ഺԵ)
- ˹Թ (Liabilities) ͡һѨغѹյԴ˹ ٴѵôԵǵͧ˹ ˹ ҵ˹ () ҷӧҹǵѧºҧ (ǡ Salary Payable ˹) 件֧ѺԹǺҹѧӧҹաҷ ҵ (ա) ´ҹҹ Cr (ôԵ)
- ǹͧҢͧͷع (Equity) ǹ͡觷ŧع仴µͧԧ ֧ǹ 鹴աеҧ ֧աع (ҡԹ͡() ͡() Թ˹) µǹѹҹ Cr (ôԵ)
- (Revenues) ! ˹ ͧԴǨԧ Ѻǧ˹(ǡ鹴 Unearned (ӹѹѧѺ) ) жѺǧ˹ʶҹТͧѹ˹Թ еͧ仵ҧ餹ҧӹǹԹѺ (ǡѺǧ˹ҹҶ֧ͧһѺاҨԧ ҷӧҹ) ǹҹ Cr (ôԵ)
- (Expenses) ¡ͤͧԴ鹨ԧ ҹ (ա ) Դ˹Դ ¨ǧ˹ (ǡ Prepaid ) оǡ˹ѹ١˹ (١˹ Asset) ҾǡҵͧҤ»Ф˧ҨҨӹǹԹҷѭҡѹ ! Եѹ () Ҷ֧ͧҤ»Ѻاѹҷӧҹ仨ԧ ҵǹ ҹ Dr (ഺԵ)
Part ФѺ ѧҨ ҵ͡ѹФѺ (蹵ŧ) ʹٴз֡Ѻ ^_^
.1 Payable ֧֡˹ Recievable ֧֡١˹...
.2 Ƿҹ Dr ͧǤ Asset Ѻ Expenses
Тػ繵㨢ͧФѺ ẺҤ¡ѹͧФѺ
Accounting
- ԪҷʴʶҹзҧԹͧ ͨ ´ " (Balance Sheet)" 㹹Ǵ ԹѾ (Asset) ˹Թ (Liabilities) ǹͧҢͧͷع (Equity)
- Ԫҹӧҹѧ䧺ҧ ͢Ҵع ´ "âҴع (Income Statement)" 㹹Ǵ (Revenues) Ѻ (Expenses)
ѭ繡Ǵ
5 Ǵ ѧ
- ԹѾ (Asset) ͡շѾԹѺǺҧ բ㹶ѧ ١˹Lists աҧࡧ աҧࡧ㹡 () 价ӧҹǺҹѧµѧҷ ֧仨µѧ餹蹡ѧӧҹҷ ҷѹѹҹ Dr (ഺԵ)
- ˹Թ (Liabilities) ͡һѨغѹյԴ˹ ٴѵôԵǵͧ˹ ˹ ҵ˹ () ҷӧҹǵѧºҧ (ǡ Salary Payable ˹) 件֧ѺԹǺҹѧӧҹաҷ ҵ (ա) ´ҹҹ Cr (ôԵ)
- ǹͧҢͧͷع (Equity) ǹ͡觷ŧع仴µͧԧ ֧ǹ 鹴աеҧ ֧աع (ҡԹ͡() ͡() Թ˹) µǹѹҹ Cr (ôԵ)
- (Revenues) ! ˹ ͧԴǨԧ Ѻǧ˹(ǡ鹴 Unearned (ӹѹѧѺ) ) жѺǧ˹ʶҹТͧѹ˹Թ еͧ仵ҧ餹ҧӹǹԹѺ (ǡѺǧ˹ҹҶ֧ͧһѺاҨԧ ҷӧҹ) ǹҹ Cr (ôԵ)
- (Expenses) ¡ͤͧԴ鹨ԧ ҹ (ա ) Դ˹Դ ¨ǧ˹ (ǡ Prepaid ) оǡ˹ѹ١˹ (١˹ Asset) ҾǡҵͧҤ»Ф˧ҨҨӹǹԹҷѭҡѹ ! Եѹ () Ҷ֧ͧҤ»Ѻاѹҷӧҹ仨ԧ ҵǹ ҹ Dr (ഺԵ)
Part ФѺ ѧҨ ҵ͡ѹФѺ (蹵ŧ) ʹٴз֡Ѻ ^_^
.1 Payable ֧֡˹ Recievable ֧֡١˹...
.2 Ƿҹ Dr ͧǤ Asset Ѻ Expenses
dionysus- غ
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Re: [Young6Pedia] - Accounting Part 1
by blue071 Tue Jul 01, 2008 9:49 pm
Blue ͵ͨҡͧŧdebit ka credit ǡѹФ
ʹ椹ѧ
ػѧ
Asset Expense ŧ Dr Ŵŧ Cr
Liabilities, Equity Revenue ŧҹ Cr ŴŧҹDr
Ƿ觷ӤشͧAccount Data ͧ Data觷͡Դâ鹷
ѹ١ػͧ 㨤
ʹ椹ѧ
ػѧ
Asset Expense ŧ Dr Ŵŧ Cr
Liabilities, Equity Revenue ŧҹ Cr ŴŧҹDr
Ƿ觷ӤشͧAccount Data ͧ Data觷͡Դâ鹷
ѹ١ػͧ 㨤
blue071- غ
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Re: [Young6Pedia] - Accounting Part 1
by daungrat Tue Jul 01, 2008 10:28 pm
ͺҧйͧ ẺҨҹҹҡ ͺ͡Դ˹
áͧ÷Ӻѭչйͧ ͧͧѺا¹Ш
⨷Ңҧҧ ӡûѺاº
ǹͧҷӧ ù âҴع
÷Ҩ Dr. ١˹ ѺԹʴ
ͧ֡ ҢͧԨ(繼Ӻѭ)ѺԹʴ
Dr.١˹ (᷹Թʴ١˹Դ鹡Ѻ)
Cr.Թ / ԡ / Һԡ
͡ѹ (еͺҡѹա֧ͧ)
áͧ÷Ӻѭչйͧ ͧͧѺا¹Ш
⨷Ңҧҧ ӡûѺاº
ǹͧҷӧ ù âҴع
÷Ҩ Dr. ١˹ ѺԹʴ
ͧ֡ ҢͧԨ(繼Ӻѭ)ѺԹʴ
Dr.١˹ (᷹Թʴ١˹Դ鹡Ѻ)
Cr.Թ / ԡ / Һԡ
͡ѹ (еͺҡѹա֧ͧ)
daungrat- غ
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dionysus- غ
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Re: [Young6Pedia] - Accounting Part 1
by nancy Wed Jul 02, 2008 12:26 am
ͺسŵҧ ͧ ǡҡ 繻ª· ṹѧʧͧ Ҿ ͨзҺШҧ˹¹ ֺ 
nancy- غ
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Re: [Young6Pedia] - Accounting Part 1
by dionysus Wed Jul 02, 2008 1:43 am
ҤҡŤҷ 仨ҡѾԹҷ駡ѹ (ͧءҧͧ仵 ѹͧҨ 60 ѧҡ鹡ǧҡ ()) չҵͧػءҡ繵ͧҢͧҫ ҤҨԧ ѹ͡еѧͷҨҶصҵͧѹ͡ҵѧ¨ѧҫѡ ö¹ ءҹ 5 (60 ) صҫ 600,000 ҷ ҡѺѹҤ 10,000 (600,000/60) ҷ ҡеͧ ҤҔ ء 10,000 ҷ ͷѴ繤·ԴҨҡҢͧ觷ҫ ǷչѹԴաǷ¡ Ҥ 觡Ťҷǡѹ ͧ ҤҔ ͧ (ŧҡŧҡѺҤҤԴ ѹ价Ǻѭ¡ա) ѹ繵Ƿ͡ҤҢͧ (㹷ö) ҤҨԧ Ѩغѹҷ · Ҥ 鹷ҧҹ Cr Ѻ (ͷѡҤҢͧ Asset ҹ Dr)
ѹ繻ҳ
Dr Ҥ (Depreciation Expense) 10,000
Cr Ҥ (Accumulated Depreciation) 10,000
ѹ繻ҳ
Dr Ҥ (Depreciation Expense) 10,000
Cr Ҥ (Accumulated Depreciation) 10,000
dionysus- غ
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Re: [Young6Pedia] - Accounting Part 1
by daungrat Wed Jul 02, 2008 9:28 pm
Ҥ ǹ˹觢ͧԹѾШйͧ ǡͧҧ (صҢͧԨ) ҫ ǺáԴҤǤ ҹ
ҡ ҡ ҧԺ¹Ф
ҡ ҡ ҧԺ¹Ф
daungrat- غ
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nancy- غ
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Re: [Young6Pedia] - Accounting Part 1
by blue071 Wed Jul 02, 2008 11:17 pm
ͧҤҹ Ẻ
1 Ҥ 100 ءҹ 10
Ҽҹ1 ŤŴŧ
ӵͺ Ŵŧ 1 ŤŴŧ 10 ԴҨҡ 100/10
10 ź͡ҡŤµçҶź͡
ʴҼҹ1 3 㹤繨ԧѹ
֧ԴպѭԴ ¡ ѭդҤ
ѭչ contra asset ǴԹѾդ鹨ŧʴҹcredit
觵ҧҡasset
ҤҨԴѺԹѾԹѾ÷ءԴ ¡ Թ Ш
1 Ҥ 100 ءҹ 10
Ҽҹ1 ŤŴŧ
ӵͺ Ŵŧ 1 ŤŴŧ 10 ԴҨҡ 100/10
10 ź͡ҡŤµçҶź͡
ʴҼҹ1 3 㹤繨ԧѹ
֧ԴպѭԴ ¡ ѭդҤ
ѭչ contra asset ǴԹѾդ鹨ŧʴҹcredit
觵ҧҡasset
ҤҨԴѺԹѾԹѾ÷ءԴ ¡ Թ Ш
blue071- غ
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Re: [Young6Pedia] - Accounting Part 1
by MBAKKU6_Nakashima Thu Jul 03, 2008 11:55 am
Ң Share ¤ ֧¹
äԴҤǹҡҹԴẺ鹵ç(Straight-line method) ҡѹء
ٵáäӹdz
Ҥҷع(Cost of depreciable)-Ҥҫҡ(Residual value)/ءҹ(Useful life)
ö 20000 ҷ ءҹ 4 ŤҫҡŤҷҹ 4 ҡѺ 2000 ҷ
äӹdz 20000-2000/4 =4500 ҷ/
Depreciation Expense Accumulate Depreciation Book value
20000
շ1 4500 4500 15500
շ2 4500 4500 11000
շ3 4500 4500 6500
շ4 4500 4500 2000
18000
äԴҤǹҡҹԴẺ鹵ç(Straight-line method) ҡѹء
ٵáäӹdz
Ҥҷع(Cost of depreciable)-Ҥҫҡ(Residual value)/ءҹ(Useful life)
ö 20000 ҷ ءҹ 4 ŤҫҡŤҷҹ 4 ҡѺ 2000 ҷ
äӹdz 20000-2000/4 =4500 ҷ/
Depreciation Expense Accumulate Depreciation Book value
20000
շ1 4500 4500 15500
շ2 4500 4500 11000
շ3 4500 4500 6500
շ4 4500 4500 2000
18000
MBAKKU6_Nakashima- غ
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