กรณีศึกษาบริษัท PIYALAK จำกัด

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RU Smartbiz Accounting
PIYALAK

uuanitugnänyai gatm 11
gatm 15

1/3

RU Smartbiz Accounting
PIYALAK

gatm 11

15
1/3

RU Smartbiz Accounting

2565

(30201-2102)

RU Smartbiz Accounting

01

ⅥUM n 1 1
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18
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20
· 211U1 O D
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· 1U1 IU O… 22

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muuonuon Y PIYALAK
13/7 vi011mtiuno.viulan
tnnogatmxn%uauål
53150
11tjax10tjngiVf•hn 0-2921-8943
01/01
001 01/01/2564
002 1539900822513

VAT 7 %
(Y = VAT
F (F = FIFO)
R (R = Periodic

1230542277015

ann

250-1-10001-1 01/01/63 20,000
01/01/63 100,000

001 30 25,000 750,000 30,000

002 QlJnsof 20 2,000 40,000 4,000

003 40 10,000 400,000 15,0

30 6,000 180,000 8,000

2

1 001 u•n.ñnyunou 13n.ti11Jm o.'i11Jm 1825130660213 Aninnulugi

'.qmâná 53150

2 002 yon.UZUV)fiOU 12/3.a.yilô' o.lfioa 1538562514850 âninnuluqi

'.qmâaÓ 53000 00000

3 003 u•n.aotnouu 85 a.'•ntn o.lfioa o. 1234799625441 duinuuluqi

qasâatf 53000

dliimnulunj/

1 001 u•n.ulinnou 18q.fi')tniu o.lillha 1325214562103
2 002 1587751228541
u•n.oâotz '.qmâaá 53110

31/1.q.tnaKn
o.tiMJm

53190

3 003 u•n.fÊÑãa 17/1a.hu;a o.vi11Jm 1274799015452

53190

uazuoammaoum(inlumçgadllfiu/lh)

iufi #125 2/10, n/30 yognh 28,890
#435 2/10, n/30 32,100
001 10/11/63 Ijon.fiãnyotnou 60,990
002 20/11/63 Ijon.uzunnou

3

nazuoanatuaoumn

uognK1

001 #112 25/12/63 2/10,n/30 uon.ununnt)ll 214,000
IJijn.n3trnn
002 #336 31/12/63 2/10,n/30 96,300

003 #475 28/12/63 n/45 101,650

411,950

tnuynyuz 5ufiihn 54,000 mmd01J iufi31 iumnu 2563
50,000
1 u.n. 2562 750,000 20% 25,000
1 u.n. 2562 20% 30,000
1 U.n. 2562 20% 340,000

4

PIYALAK

31 2564

âunitNÓ%Hunuu 10,000
ł•uđa 1oo,ooo
20,000
lâuŕhnnî%llđîłuiu î.nâf)îlmtJ 60,990

mficyotŔlijt3Afhuua 217

191,207

fiâu 25,000

fin 20,000

tin 50,000

fin diJ-tnuynuu; I O.OOO 40,000

750,000

150,000 600,000

5

nıÜÜulKt7n 01 411,950 419,550
1,100
nu-fumÜûJ (fuaz 14 iıuıu 100,000fu ) 976 __419ŞQ
856
1070 1.631,657
1,498
2,100

231,657

6

u.n. oon1tJå•tJ04/11Jfi1fi1jmq 102 IADUltJ2/10,n/30f.J

inuou 3 35,000.I-nn
onuau 15,800.-

3 202

dnuou 5 35,000.-

4 095 mu
gatifi"2213 aq
125

äuil 4/1/2564

IU1d%qiUGU 321 mu

202 432

7 217

D0213Itsnaouvnuu 2563

021

1 inuou3 8,500.-
inuou 2
4,500.-tnn
9 1,200.-tnn
01
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UZUnnt)U
Gunu 1

7

10 D2021 aşiutı 10/02/2564 4228 aşiufi 13/1/2564
226
11
2231
435

n;aÂa n/45

ı. 5 35,000.ı-nyı

2. 5 4,500.-ıntı

13 3 547 jnumşÂşu

ı.flûiJİ1!R05 35,000.ı-nyı 25,000.-ınm
15,800.ı-ntı
3.81îRâan iıınu 3
4,500.-ıntı
14

(NARşnuiuialıJ)

15

2563 D2425(53ü!MflFhu)

Mu 81îRâcm 3

11/1/2564 229

17 oouÜuphnoouy17YQ6un1ÖuÖon15ÖıınuÜu 15,000.-1J1tı

18

aşuı. 4,000.-tnyı

21

11J115ŞHU ÖlUIUÜU51U 1605.-ınn

lıj115şyu 582İnınuÜüî1jJ 2,140.-ınm

ïufi

23 1,500.-110V) 111)
24 4228

25

53,500.nnn enlJVAT 7%

ç%UitftmntJVlD2281miUV126/Ol/2564

27 2,500.-

30 {ïmnâuctqtiotJ hu Gouau

1,200 douma 1,500 LOIJÀ22453

30

âuphmnïmoulqenïnnofilïn tu lïnmii su 5% 50/0

tfO-t1Qi1 50,000.- 500.- 750
40,000.- 750
1 ôuno• 90,000.- 900.-

2 0110') Hug.

2564

1U1 D
1U1 1 D

IO,-HGFDSC) Stamp:65018678 23/02/65 PM to 23/2/2022 1

Pl YALAK (00000) 9

Ïuéit10

jun 01/01/64no 31/01/64

inunulîulaun

091164 (1164010001 (002) 00
41103,' 2,450.oo
mÛqnu
201104/- 37,450.oo
101303/- 37,450.oo
37,450.oo

1001/64 GJ(-4010002 P10002A)Ol- (002)

->tontnmnmacw D2021 5un 1(Y02/64 innutîu 187,250.00

201102/- 187,250.00
201204/-
187,25000
1872000 187,250.00

11/01/64 GJ64010003 226- (002)

tonnmnmîHC 4228 13/01/64innutîu 32, 100.00

101302,' 32,10000
101303/-
3Z100.oo
32,100.00 3a100.oo

1401/64 GJ64010004 louâuehnoojmifitfithn%lltrnuïu 25,o.oo

101201/- Guphnn;zuanuïu 25,000.00 25,00000

18/01/64 innulîu 25,00Œoo
25,000.oo
1012021- tîuehnomm%ld
14/01/64 iououlîu
-> TRW

25,000.00

15,01/64 GJ6401000S 1,100.oo
201105E 1/498.00
201203/-
101101/- 15/01/64 1,100.oo 1,100.oo
1,498-00 1,498.OO
CHO lîuehnmtlldnuïu
101201/- 15/01/64innulîu
D2425

2.598.00 2,598 00

15,01/64 (064010006 22'> (003)
201102,'
14,445.00
511003/-
13,soo.oo
mgwe 945.00

ğtamp 65018678 23/02165 06.03:38 PM to 2312120221805 10

PIYALAK 2

İvıvılı] 10

31101,64

511vı ıonmz 4

[7MötıÖURl

14,445 00 14,445 00
15,000.oo
170164 GH010007 oouıÎ1"hnınMuÖ9f11T

-7mnmmnmı cs 101201- ıîuphnooım;ng 15,000.00

001 fu; 17/01/64iıuıuıîu 15,00000

2101,54 GJ64010008 155u1u115şHÜÂıaımşQÜ1nn 15,000.00 15,000 00
5120w 1,500.oo
5105,'- 2,000.00 1,05.oo
2,140.oo
1015011- mŞMDöşlıİ6şh1MüR 245.00 3,745.00
2012W-
3,745.oo 29,19000
2012071- 9,527.oo 29,190.oo
19,663.oo
31901,64 CJ640100(B ÖRÜqŞmfımĞıınu 29,190.oo 849.32
201IW- 849.32
101503L entfû-nnm»mnş 849.32
849.32 12,739.73
10150Y- 12,73973 12,73973
12.739,73
GJ64010010 fillâ8UUM 102005 01/64(Klihzu») 91726 91726
Âliâmmm - 917.26 917.26
504106'

ID006'-

3101/64 GJ64010011 1020111;ou 01/64(Kljhzıı»)

514004'- eiııâoj.mm - mıntıuz

1020121- finıâotmmazau-tnumyuz

3101/64 (1164010012 102013%1101/64

514(MF Âliâütmm - tmoşWd1Ünşıu

102014'

31,oı« GJ64010013 eİuâ8üüM 102016 01/64(Ahzu»)

) 65018618 2340216506 03 38 PM to 23/21202218 05 13 3

11

mıgoı.mm-Q11nıJd11imıu 191.78
191.78
191 78
191.78

310164 GN010014

3.49034 3,49034
3.490.34 3,49034

CJ64010015 ÖşüqŞâuKIRüHâmJa1041R

101401,'

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3- ıyo,ooo.oo
28250000
101401/-

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amityŞîuKııJmoş1R

3101,64 G164010016 11]ÜqŞh11T-vımıu 171,10000 35,000.oo
41102' 2,50000
âuÂ15uâuııazĞ1ü6R 13şoo.oo 84932
411034
âltâütmm- 28250000 mooo.oo
41».1- zom 1,500.oo
61,78843 zooo.oo
5041061- î1Mâşâuuazâauaa 531,38843
5110021- 1,500.oo
51100Y- Kunumo
Âuıâouııazluüaminşıu 1,20000
511010' 1,500.oo
512001/- ti11511hzıJı 12.739.73
512004'-
Ğ17UîOŞ 91726
512009 191.78
ıîuaumjnoşnuthzfiudşnu 3,49034
512007F
tİııâ6t.m-m 531,388.43
51201+
âliâojmm - ıâoşlşdıünşıu
512021/- fhĞounm-QIJmddıünşıu
514004'- Mü8şdtjezqq

514009
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517003,'
310024

HGFDSC) Stamp:65018678 23/02/6506:03:38 PM to 23/2/2022 E'éö 4

PIYALA.K

01!01/04 31/01/64

31/0164 (J64010017 (nanu)

31003/- (nanu)
31002/-

ATS—finon1iäaiuijf BB CD CG—oou13uÅn.nn80ic4l.
CW =ooulaul$n
CR=i$nfiu cs =ooulåuan DD HC -thnho*nnm'
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CHI=13uaai1J POST POST

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Stamp•65018678 23/02/65 06:03:38 PM to 23/2/2022 5
10,-HGFDSC)
150000
PIYALAK 13

01/01/64 31,01/64

03,01fA PC64010001 tîuaq

101303/-
101101/-

07/01/64 PC64010002 milîu%finu 976-00
201201/- rnilîu%ûâumninu
201202/- Zloom
101201/-
3"7600

2501/64 PC64010003 3685- (006)

-> Lonffl'ltnmt CHO C2021010000000000050u1i 2901/64 illnutîu 32,10000
21,400.00
D2281 5ut1 26/01/64 iluaulîu

102016/- QiJm"nÏnanu

101502/- rni%0 3500.oo

101101/- lîuaq 3Zjoom

101201/- lîuphf)fœlltmuïu 21.@D0

5330000

3001/64 PC64010004 ilutîulâountïnqlu liutnmunoopnhzfiudanu 3,000-m
9150000
512001,' 1îu'hnoosmï%6
512021/-
201203/-
201201/-

1012021-

3001/64 PC(A010005 1fin%twtJ1îUantjOU 130000
512015/-
512007E

101201/-

xmoo 152,27€m

152.276t»

ATS=Yiunumi5n1ufi BB CD CG CL
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„OSC) štamp:65018678 23/02/65 PM to 23/212022 Elóô 8

PIYALAK (00000)

16

jun 01/01/6fi4i 31/01/64

tonuă innu[îułafin ăłunulîułnșâa

2401,64 SC(AOIOOOI PIYALAKi Iha (S) 32,100.00
101202,'
101302'- 1ÎuFhnommž•nÓ

3Złoo.oo

32,100.oo 32, 100.00

27/01/64 SC64010002 lîurra 2,500.oo
101101+
41202/- Z50000

2,500.00 2,soo.oo
34,60L00
e.•nuf4Mua

ATS=îhîłumîăaTufi BB CD=î1aîłmâq CG CL

CR -łvnâu cs =noułîuăa CW —noulauł% DD—țhniauaî1t4tȘ HC

INw=aonlfiU LC PC TRD=țhn1atjn1î10U TRw=oouIaumă10u

CHI=1îuwaiU CHO=1îuăai1U

Mi.ntJiM:nątJOUULâonâiJńmmntJmîłonđ1î POST Lia: POST

.HGFDSC)Stamp:65018678 23/02/65 PM to 23/2/2022 18:05:33 9

10, PIYALAK (00000)

01/01/64 31/01/64 ïutl 17

iun î'ïdiÏ$AINun

020164 SD64010001 102-naemtû scunnou (002) qmtunuô 14€16200
m%no
41102.' 136600.oo
201104'- 9,562.oo

146162.oo 14€162.(M)

0711,64 SD64010002 (003) 3€9t5.OO 3450000
101303,' Z415.oo
41102' qmtums{l 3€9ts.oo
201104'- 3K915.oo
mivnu

183.077.00 18X077.oo

BB CD CG—oou1îu'humGo;• CL
PC TRD-ehnlaot1Ulou nw—ooulaenuleu
CR =t4nâu cs =oou1îut1A
POST POST
INW-q0fUjU LC

CHI=1îu695U

Minutyq: nonuulâonfijr{'lnnonutondl'



stamp:69157439 23/02/6507:12:37 PM to 23/2/2022 19:12:56 Ë1éÒ 1 18

2564 1539900822513

: PIYALAK

PIYALAK

mqmoon1Mii mfi40Àvofu1{

hunumj

0501/64 217 010001 oâ0MZ 175,ooom 12,250.00 187,2.50.0B0I
2231 010002
11,01/64 01,0003 nieria 197,50Q00 13E5.m 211,32-500BI
325 01/0004 ffiaia (94500) (14,445.00)BV
1501/64 01/0005 i.Etnnnou (13500.00) 56000
1801/64 8,000.00 3,50000 8,56000 BI
2501/64 50000.00
44«19000
417,ooaoo 29.19000

: POST POST

nununfic {D nunuumân

W Stamp:6š977232 23/02/65 07:09:37 PM to 23/2/2022 19:09:54 Ë'óô 1

2564 19

PIYALAKălha 1539900822513

Uîńîl PIYALAK
: 1VI tłmâaÓ

luhnăumŃ / $uuînu ônunugîu

îunâou,î Mămjînu mfivarillfiu

0201/64 102 łgunnou Ô1ăa 13Ŕ«noo 956200 14'16200 Sl
34500.00 2415.00 3Ŕ915.oo Sl
07n1ł64021 uîim i Iha (35,000.00) (245000)
(37,450.00) SM
SM0001,222 uîńn xgunnouilha

13610000 9,527.oo 145,627.00

Mi.n01Mą: POST ua: POST

nomîfiGC nonutjnłân



csG FMSB8. pWRKSHT (ANGSANA NEW, IO.-HGF DSC) Stamp 695239%/ PM r '60 1

20

łmân

1îurIłnommi"Ó 00
176.017.00

âurhd1M'i11 282,50000

gnuu-nșuănynm 462.00
dâu 19.663,00

40.000.00

- tmo•nnłîîi• 64n9,

tnumttuz

- tnumuus

20.000.00 20/ĂĂ)îĂ)

4 fiu mmmcău-mfo•łfinînnu 917.26 9172',

6 Qllmoldlđnnu

7 191.78

61739000

mfiîulăńn al 90000
SA" 00

nu-ăutłuiq 187.250.00
(łnanu) 3,21000
tjoanu 2.461.00

169,868."

000



CSG pTRlBAL (ANGSANA NEW,8,-HGFDSC) Stamp:43860029 27/02/65 PM to 27121202212:1126 Ê1éÒ 1

21

auA)nns: xuxnoo 17,20000 aoatl: 7.2(noo

10(100Q00 om 000 les 32600 849.32
00
(V00 3.490.34 IX739.73
t7K017.oo
tn%anngàq l.xxxooooo 000 000 00
«xom.oo noo
000 245.00 19«xoo
00 (i00 000000
mooŒoo
tnunnyu: QOO 000 000
xumm 000
mumyu: l,moo Œoo
o. 00 849.32
97600 000
000 1,08.oo 1273"3
(100
cru 000 (100 Œoo 000 191.78
au{liufiutta:huaq 000 611,39Œoo
000 l.moo 1,moo 191.78
auh"uuazôuaa aoo X2taoo
1.mooŒoo 7600 aoo
àuwmuno•vutlszfiuânu 231,67.00 000 l.munoo
000 aoo
aoo aoo l.suoo aoo
aoo 000 Œoo
000 aoo noo
aoo aoo
aoo zanm 171m. oo aoo
aoo aoo aoo
l,soaoo aoo aoo
aoo
13.suxoo aoo

aoo aoo
aoo

000

aoo

'1"99.43 719.SW43 2.0.468.w

aoo

.
POST POSTuh

(Automatic)

23/02/65od 14 06 PM to ?3/2/20?? 18 14

B)

i' IV Al-AK

101201 qnyunl)th 22
101202
qnyu-nnmaamm '282.300")
101304 462 00
101401 tnumyuz
101501 19/63.00
Ulumyuz
102001 (849 32)
102005 duâounmazau-
102006 "000.oo
10201 1
(12,739.73)
102012 (91726)

102013 50,000")

102014 (191.78)

102016 617,390")
102017
3,000.00
201102 mûîu%ïn u 187250.oo

201201 3,210.oo
2,46100
201203 81421100
201204 1.400.000.00
201207
201208 169,868S7

a-nmuâu o.oo

31001 nu-liutnaiu 000

31003 (Mlnnu)

nuthumoa$miu

1. ut)R1u1Ïofifn11tnanuqnî

2. ( 31002 -

(Automatic)

zyz€s to 232'2022 18.1212 1

PIYALiAX 23

PER IOTAC (AUTC».IATIC)

35,000oo 171,10000
35,omoo

é zueaàu 380,50000
yan 13S00.oo

367,00Q00

000
367aam

541m.oo

849.32

l.-moo

l.-moo

"mmm-QIJnMdnïnau

('IAI') heurnA1â mûâuV (61,m43)

in aoo
(mqu) (61,7X43)
aoo

(61,X43)

000

aoo

1 21g O

24

888888 88888 888 888

gg 88 a88

888888

888
888
888

25

4
4

amuzanuu

Stamp:67621468 23/02/65 PM to 23/2/202218:47:28 1

IfiñVl PIYALAK (dlñnunuluqi) 26

muçiiufi 01/01/64no 31/01/64
onm mnvi 001na 003

uomtfiumn uomnuluooq uomh%/amff/

001 fiãf)Y01ñOiJ 28,890.oo 0.00 0.00 28,890.oo
146, 162.00 69,550.oo 108,712.oo
numau fifia 32, 100.00 36,915.oo 36,915.oo
0.00
0.00

60, 990.00 183,077.OO 69,550.oo 174,517.OO

27

8888



12 Stamp:67509758 23102/6506.45:09 PM to 23/2/20221845:40 Elâö ı 28
PİYALAK ö)f5şı(di17nnu1HîÜ)
001
01/01/64 64 31/01/64
mıışİ 001 006

uoayıılumn UDÎMİ%nlÜ

ınuınou 214,000.oo 0.00 0.00 214,000.oo
1Jîğtı ÛâşHZ 187,250.00 187,250.00
101,650.00 219,885.oo 14,445.00 307,090.oo
oına 1,605.oo
nışıJîZ1höüQÜnın 0.00 1,605.oo 0.00
0.00 2,14000
0.00 z 140.m 53,500.oo
0.00 (100
53,500.oo

411,950.oo 464,380.oo 255,1950) 621,135.00

29

888 888
888



18/7 'un. 1UflnÂumğ/1uâÛvÂı/1uu53MÜ

639900822513 TAX IRM)ICE

..%ü3 53000 2/1rrT*U/2564

102

wunrrvvx

İmgn Yü-naz 105,ooo.oo
31,600.oo
Tmazı;t• 3 35,wo.

64 2 15,800.

TjuânuıuâuÂ1 5
11amm/Amoant
udmuumnşuwuş*amqnauaaşı.nmhu) 136,600.0
dıuas
mwrmnmenKaaua% 0.0
ua*wİauVAT/ Sab Tül
136,600.0
Rhıiu /VAT7 % 9,562.o

/ NeTt ül 146,162.0

/ Deliver

5 /l)ak. %M/Dak.

PIYALAK a

13/7 åuna 00000

0-2921-8943 TAX INVOICE/ INVOICE

%éjwnü539900822513 1

003 N.Afiääao•53000 Date 7/unnnu/2564

85ß.gnn ()rder No. 021

minnuzoø

Sales man No.

Term

234799625441

Cede Decripdon {mnu Mihøazöuaa {nuoufiu

004 Quantity Unit Discount 25,500.00
9,000.00
002 n%äätf 3 8,500.0
2 4,500.0

5 34,500.0
üUüRVAmount
0.0
/Discount
34,500.0
eahtiauvAT/ sub
2,415.0
/VAT7 % 36,915.0

/ Net Total

Authorized

mnenäa•uh

5uå/Dae. iuå/Date

PIYALAK o TAX INVOICE/ INVOICE

13/7 hua tintJanåuna 00000 1

0-2921-8943
Öiaømü539900822513

002 53000 Date 7/numuuö/2565
U%öl ()rder No.
547
12/3.6.Ti1ös

Sales man No.

finyuaåi%fiu

Term

1538562514850 *100000

intnu vnhøaz douaa émnufiu

Descripüon Quantity Discount 105,000.00
15,800.00
001 3 35,000.0 13,500.00
003 15,800.0
1
002 n4aäNff 4,500.
3

nuintnuauål gaiMiauVAT/ Sub 134,300.0

fu+D.e.. 'V ATI 0.0
134,300.0
/ NeTt O
9,401.0
143,701.0

PIYALAK 3

13/7 inua vintlaoåuna timlao o TAX INVOICE/ INVOICE
00000
0-2921-8943 hathJ 1
539900822513

ool 53150 Daie 10/wq€fimtJu/2563
125
iänunfnau catlålul% du
Order No.
13 o.vhdao

"UfN')UmtJ 30
Sales man No.

finyuaå%fiu

Term

fidäuh ah{u {-100000 {mnu vnhøaz douaa énuoufiu
Description
Quantity Unit Discount

eaåuiauvAT/ sub Tool 27,000.0
0.0
/VAT7 %
27,000.0
/ Net
1,890.0
28,890.0

i/ Receiver / Ikiiwr AuOorized
-tønngnäa•ui'i fuå/Dae

iuå/Daie

PIYALAK o 4

13/7 hua tintlao åuna *indan 00000 TAX INVOICE/ INVOICE

0-2921-8943 1

{'NomØ539900822513 20/M1ffimtJV/2563
) 435
002

2/3 .6.thå3 D.'io• 53000 Date

cau*lu€hdu
(Her No.

nunnuz•ø

Sales man No.

finyuaå%fiu 30

Term

'duh {mnu Mihgaz öuaa é-nnufiu

code Decription Quantity Unit Discount

nui-nnuauh o 30,000.0

/ Deliver osmm/Amount 0.0

/Discount 30,000.0
2,100.0
gahiiauvAT/ sub
32,100.0
/VAT7 %
/ NetT«al

Receiver Authorized

5uå/Dae...

13/7 s,

0-2921-8943 53150

1*1. 0-2921-8943
1539900822513

A'nvoSou

13

1825130660213 Fax,
noooo

ImoceNo. Invoee Dau Due OatE Oebt Arrourrt Pay Arre.unt
2a,a90 00 za.890 00
10/11/2563 10/12/2563

Armunt Toul 28.890 00

2213 30/01/2565 B' Coecbr
28.890
Autrcxaed S qn.aUJre