การบัญชีเบื้องต้น

(BASIS ACCOUNTING )

(ACCOUNTING) (BOOKKEEPER)

(ACCOUNTANT)



ACCRUAL BASIS)
GOING CONCERN)

(ASSETS)

CURRENT ASSETS)

NON – CURRENT ASSETS)
FIXEDASSETS)

INTANGIBLE

ASSETS)

LIABILITY)

CURRENTLIABILITIES)
NONCURRENT LIABILITIES)

OWNER’S EQUITY)

–

(ACCOUNTING EQUATION)
ASSETS = LIABILITY + OWNER’S EQUITY

A = L + OE
BALANCE SHEET)

ACCOUNTING FORM)
T

REPORT FORM)

SINGLE PROPRIETORSHIP)
PARTNERSHIP)

(COMPANY LIMITED OR CORPORATION)
(SHAREHOLDERS)

(DIVIDENDS)
(PRIVATE COMPANY LIMITED)
(PUBLIC COMPANY LIMITED)

(BUSINESS TRANSACTION)
(BUSINESS TRANSACTION ANALYSIS)

DOUBLE – ENTRY

(BOOK OF ORIGINAL ENTRY) (JOURNAL)

(TYPES OF BOOKS OF ORIGINAL ENTRY)
(SPECIAL JOURNAL)

(CASH RECEIVED JOURNAL)
(CASH PAYMENT JOURNAL)

( PURCHASES JOURNAL )
(SALES JOURNAL)

(PURCHASES RETURNS AND ALLOWANCE JOURNAL)
(SALES RETURNS AND ALLOWANCE JOURNAL)
(GENERAL JOURNAL)

(CHART OF ACCOUNTS)

(SINGLE-ENTRY BOOK-KEEPING)
(DOUBLE-ENTRY BOOK - KEEPING)
OPENING ENTRY)

JOURNAL ENTRY)



[LEDGER)
1 [GENERAL LEDGER)

[INCOME) [EXPENSE)

2 (SUBSIDIARY LEDGER)
(CONTROLLING ACCOUNTS)

1 DEBIT) T
2. CREDIT)

POSTING)

(COMPOUND ENTRIES)

(POSTING REFERENCE)”

(TRIAL BALANCE)

(PENCIL FOOTING)



(TWO COLUMN CASH BOOK)



2

(WORK SHEET OR WORKING PAPERS)



( BALANCE SHEET )
(INCOME STATEMENT )
(STATEMENT OF CHANGES IN OWNER EQUITY )

( CASH FLOW STATEMENT )

( NOTE TO FINANCIAL STATEMENT )



(ADJUSTING ENTRIES)

(ACCRUED EXPENSE) [DEPRECIATION)
[SUPPLIES EXPENSE)
(PREPAID EXPENSES)
[DOUBTFUL ACCOUNT)
(ACCRUED REVENUES) . [EXPENSE ALLOCATIO]

(DEFERRED REVENUES) .

. (ACCRUED EXPENSE) XXX
XXX XXX
XXX

. (PREPAID EXPENSES)

XXX
XXX

ACCRUED REVENUES) XXX
XXX
XXX
XXX

DEFERRED REVENUES)

XXX
XXX

DEPRECIATION)

XXX
XXX

SUPPLIES EXPENSE)

XXX
XXX

. (DOUBTFUL ACCOUNT) (ALLOWANCE

OF DOUBTFUL ACCOUNT)
ALLOWANCE OF DOUBTFUL ACCOUNT)

XXX
XXX

EXPENSE ALLOCATION)

XXX
XXX

XXX

(CLOSING ENTRIES)



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