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1.
2.
3.
4. F

FF F 1 ( 2) 5 F 1 62





F

2 F TF (
(Debit)
1. 2F
) (Credit) F

FF F ...(1) (2)
FF F
. . .. F
. . .. F . .

(3) (4) (5) (6) (3) (4) (5) (7)

FF (5) F F
(1) (6) F
(2) (7) F
(3) F ʾ
(4) F

FF F 1( 2) 5 F 4 65





1. F Fˈ F

FF

(Chart of Account) F F F F 4
F
F F

2. F F

FF

FF

F

1. F F F F

2. F

3. F F
4.

FF

FF F 1 ( 2) 5 F 7 68





F FF F
F F
F F
F
FF F
FF (Posting Reference)

F1 ˈ

FF

F (+) FF (+)

80,000.- -. 80,000.-

80,000.- 80,000.-
-.

FF F 1 ( 2) 5 F 10 71





F3 F F

F (+) 680,000.- F (-) (+) 480,000.-
F 200,000.- F -. F

- 200,000.-
480,000.-
F 680,000.-

F -. F

FF F 1 ( 2) 5 F 13 74





FF F 1 ( 2) 5 F 16 77