เอกสารประกอบการสอนหลักการบัญชี

0I

~1MU1f.11ililfl

cuw"W 2530-2539)

(Principles of Accounting)

··''

15 nrnuiAu 2531

r

.......................................... n

1 ••••••••••••••••• 1

• • • • • • • • • • • 411! • • • • • • • • • • • • • • •

•••••••••••••• ¥ •••• 4
5
!/ 7
..............~TI~~~~'!JU~fi ~ 1U'!Ju~n1r1JW 'D.., ~ 8
"'!::::

"'i .. !II "' .., ~ "

1.Jr~ L'll'lltl'!JD ~n1 J1Jb11'll ••••••••••••••••••••
"'

ll1J1JClmTi11

2 •..................... 9

lLCJUn1r rlDU ••••••••••.••. ., ....... w..... .· .-:~... 9

'11Jf)I d l'"l't! ••••••••••••••••• , ,.. .. .. . . . . . . . -13

...•..... ...................... 17
.......' ~ ~ 21

··~~~~·~.~ ~

................•........... . 24
..................
2_7
... <'l 32

ff! J[J1tl1JDJ'll •••••••••••• •1. . . . . . . . . . .. . . . 34
<J
.., ()
............. ........... .v r.:! _;;o

LL 1J 1J'!J 1N 1ml'li 41
•"~ _,
" .............. ................
.............................

I
"'!

Vl'l-l 'JU VI

3 .................... 47
47
v ............-· ............ . 50
.............................. 51
n u1fl 53

j ,,. t 54

r-n l 'ilv'l tl ' ' ' ' ····· · ····~············· 76
...............v v o..J c'!
CV e_j ,.:!,! 79
90
..J 'Jf11J flJ'D'JiiJ'L) :n;U ~ L'J~ 'l lJOJ']
101
fl 'l Hl-J DflJ~lL unll :r ~ Lm~:r . l t l'l v fl~ iJrn~ut.mll :r ~ Lfl VI
1 vr v v 107
YIU 10 7

lA'l 'llv'l tJ • • • • • • • • • • • • • • • • tt • • • • • • • • • • • 11 0

......... 112
11 4
.......... 116
...................
r tv 118
..........n 'w1 120
' l :r uI1Yifl ~ 'LJ 'J \liJr.,u~~u..J hi1fl1 m i
~ 124
142
............................

.., .........................

4 " ril.Jfl n tJ ':i'lH'D.IN'l ~
'l . . .

v LL Ll'U fl"1 :! flu'U ..........................
·v
.., <!J

.........................v Z'l:JJ'tl d'ltJ ':iU'llll
,' .. µ. ,

...................... ..,"~

zj i t J ' f,[ tJ 'Jti'ii '.l u.. •,
~
' ,., .·"
.......................
\ L1 :JJfl :r 'l u a,.; t:J \I nu,:!J
'l
':iU

CV CV ~J

......................."' ~JJ.Jl'lnu':it!rnmi
'l

................. •.•.........

........................ ..
' ' 1. ~ •

.
...... .. .............., ')

-CIJ.Jl'l..t '1 ti~~fl v'l tJ
. . . . •·

LL1J1JLlff~fl .............'... •.................

·..

' .. •~ •c•. rf 6 f . .. I

..." I • ~t ...

ViU'l

... .• .......l......... . 153
.... ~ ..................... 153
............ .......... 15 5
................... ..... 16 3
( ...~ ~ . ................. ..........
ilvnTru~ 1f'2
n1r " ........~....................
197

6 199I I I e I I I I I I I I I I A I I I I I I I I

........................... 199

........................ 2C1

'1lJf\;;) ............................... 21 1
s.

LL1111Llf1'!AYI ............................ 213

....I...... 2 15

'lU'.JUf11 :i' ~'iJU .......................... 215

......... ................... 217
2 18
I ..........................
219
G!1UU '.f ~ f1 ll1l ..........................

rl

'Vl'U111J..J'U L11.J'U •••••••••••••••••• • ••••• • • 22 0
,~ I _.
239
J,-~ . C)
-.:I llbL l'Jri-:i f) j J LUVJ't..J'ULLUtl '1 l 'U ~'VII '1 f) j J L.:J llfl l jJl f1D.fv1 249

..............................
................. ...........

vitn

........8 fl!J"J'> L flr l ~~.-'1'.lJfl1 Jb'"'1>UlYJUJrT:,I«':JO..F- lr l ~IJU 25 1
• · lLCJi!n-1 r s nu ............... ........... 251
253
I 254
~m "'' !"' ~e". . 257
Ur I ""J ·,..; -·l;~( d L.- lq" "I I I e e .,., t • e t t t t t • e e t • • t t 259
I V'II W VlcJ..,J W b d LI W 260
265
cJ r ' ·~f.(l,..o' t 270
275
. bFl~~ fl JUVlUViJ.JU L JUUQUl'1LrJ ••••••••••••
I j J, . .9< , , .· 277
• u . 5V1h ~hU~ L n~JJn'.lJl fl:J'1 ti :Jt'1Vll'1nl J l~U •••• 27 7
279
.. 280
283
............................ 287

.. ~)( .. ~ . ,,_\ .., ..,'"<Iv V:-

flJIJ.JrSJ LUD'1FlU LflUJfl'.lJU OJ 'llFlU'V'IlU ••••••••••••••

<J

LLuun~ ri1uu· ·:•••••• ... ...•.••....•••••
v
<V . .., ,,.!
fl flB6ll~ 'lJ'J'1 fl'l"JlJD.VilnU'Vl'W •••••••••••••• • ••
v ... "' 'I v

. . r., "" ../"
nu ·~u CJ ~ Y}l~~ ~ w1q ~VJU'lJ l'.l\JYT!.l~u ••••••••••••
v
. . a.-' · · · · (l,.o' e:.J ~ ~·
n1 rnin1n_m&'Jl'll.'1/'1Jl.-:v.n1 H.Jf! Flfl n J.J • • ••••••••

c• U1J1JCJnVfY'l •••••. .•"" ....... . ........... ~ .
... . . . ' ; .. .. . , ' ' • . .

/ 289
289
............................ 291
293
... 294
.......wurncJ .._..• _.
r !a,..o

fr:nJ.Jfi!ADJ'lJfl'1fll rnru 'D L J.?.flfl'U
J<J <J .
. ...
~ • . ~ ·.la./. ~. • i .' . •°""'· ·.;, rJ . °""

...n J I J.J rn CJfl 'llll1J'lJ 'J '11!fl1JDl'1l l1AJDfll.J V.Ylfll J
. .. . . . .' ' ~II QJ ' ••• ~

I' t•' ''

Vl'U I

295
296

............................... 297
303
l
310
.............n-1 :rli'llnu1 -:v Ln\J':ln1Jm :r~\IW,l-! 313

................\I ,C"J

ff) 1.:Yf.l I fl Jtl V. ::'. 1J f (l JtN Vil!

............................

.....................................



•. J

~U'JUVl 1

1•
2.

2

..... 1·

3. ~'mmrrJ=:-r~--~=\l-f-l I .J v
L ~ElMmv1vru-:iuV1 · '1 ' LW')unrfrr0~ f1"l3,l'.:trt)

1. El~~1J "l l1Uj~-J~AJl~LU~'U~l ~D \lnl' r1J....~ ~flv

2.

3.

'!"'

....

2 . 1J jj Li "l lJW jD~UnFlJDLil\l

6. n1 nh~ q

rn'W.£1.]

,'Vlflgl1J1J L~'Ujl lJ1Jf'lflfi

7. 'Dnl :J 'Cl'El,] .......

1 I .,j ,,~ .j; : .:

1. L'L:lf1f11 dfll H lD'U t!'l,J'l_!JlJVl 1

in .,..

2 . '1fl

'~ "

V1U"llJVI 1

n"l nJn~tlf'lfl"llM1713Jl '. f l U.flTflflf1Vl"lHH~I 18 ~m nl"l

un'1nt}mLa::t1l;n

y •. y '

'l! Un"l 1u;fla'l.lfl"l LLV1Un°"la'1fll'l.I ;~
l l ::rn.JLPITI'U~ lnn.J"l
I '

Ltl;UUfifl"l'W LM1Hj nll"l nr

~flt'ln11l.Jfl"lJ.JVIJ.IJvlJ"lU Lnutlf'l~"\Vln11l.JlUl 1'3 '1"1U ;'1.J , Vvl~f1"11WWiU"l f1"11 UnJ~
y"'
:,, !IJ • lLnUtlfl .

I
L~u":ln11urJ;riuVlu llnuu;m~m:: 'll'fl'11J 1ih~m1 LLJauuLLUa-1 flU'2lLII uil"lJJ"l n~u
Cl • • ,

4

... .,"_"'ri11"'""'u'lln~n1rut1Mf--"-.-_""'---'~--------'-"

. ; l ,• ~ •• • ' •1

· YI ' .I I :· · . II
,,, · n1. 1; u. r.u, ;uu1: f.'l11uA11l.Ja1.~.run,u,,1~"1n~m,r1n~ · LW11::~::L~u~~~unn

'l V1Vl111J~~'if rn-virutlr ::~lJf'l")ll.Jfll t rvl.JI mmmWU~'l fl i. flU~fl~ll.Jtlfl'YI nm 1
.. , I I' Y I

f'liLUt..l~lt..l ;~~ll.Jl1~~f'l~lnnnl.JIL~lt..l1UV1t..l1UL~t..l~11 f't11l.JV1l.JIU'll'El~n11uru;
SJ y
I y I yI U'll'El~al.J1ril.Ju~nuu~ . CJ
~uul.Jl 'lfl.JI n~~f'lLf'lLLn SJ .. unu,nun~·1m~tlr::
, ri11uvi"' f LVlf1

aVlf!ln Ll.JTnl ( AMERICA~ INSTI.l'UTE OF CERTIFIED .PUBLIC ACCOUN'l'ANTS)

I YV

;~uwu.11 i~~ij

.v Y Y v Ii • UI
-v1 nri··n·1nf'lri11l.J'lll~~uila1JJ1 r~f'111JV1u"l~~fi1~ru'il'cN m riiru;h"''
y .~ ~.

tJ r:: nnuf'l')u

.... ~

• 1. n1rvf'lm!Vln ( Recording

I IY Y
Lnu1nun1rL~u'll~~1frn-v~1l.Jr::uuuru;~"'1~11
\ I CJ
Iy
2. n1Tlf'lV1U1f'l~l.J (Classifing)
SJ ~_, . ~.nar,tl.u. a~~iiu~n~wn ·
I I . ·,,,, Y
Iy
lf'l~l.J"lfl~l.J L~l ~tJl 'll•31Jn'l 1L ~ti L'llll 'Y~llJ
SJ SJ ~nt'i1tlua\t'lviuu~mLa::

· 3. n1 ranJua · ( summarizing )

IV YI\ . , . · I 'y ' y

lf'l~l.J1f1Ul.JL1Uul~nul t..ll'U'ZJn~.JlJnl 1 L~ti LWnt..il Lau'ElLLntJl '1!
SJ SJ SJ ~

5

4. fn:f'":'lLA:f"l:V'1utl~ fl ':lll.JVlJ.J'HJ ( Int e r pr eting ) ~
f'ltl

:'[,' ltJ'l)J~1 V ~ \l ~t.11J n1J'lVJ'LllJ~ tJ'fl~YlVI~'Elnuih rn J~'I W
1~Lf'lJ"l ul l l
flL VlUlll v 'vi"ll tlr tJ1J . !lJ

II ~ I "'-l ..... ~ ..... <OJ ..... 41 I Vf
.,. ~.c.i <OJ
rn JlJ["ll'll LU'll':l'WULLlM
,'ltl'W':l 'U'.JJ rnv'Nflll Ltluviu ':lU\l"l W.Jfn nJ'W'Vlfl1JrJ!'1!
"'
~ . ~.
Ltlu 2 ti r: L.!1'\llA'tl

II I I V
1 ... """" ...-. 1 .
mru.....016<1O!J'lJ'tl\l'Il rf"lv ~...l..J\lt1"1fl0"1 :r ~ ~ 61
v•, r : u111mJ61!'Vlvl'l':l"l\IL Vrnlu
i n.JI UM .;,,J

l 'Uflvfll rWIN'i!tJflHl.J 'UYl'Gill°tllflHl.J u~:nv fl'Hll r fn J'Yl"l\I 61

,, I VI I
... "" "" "'1"'1 · 1 ...2 .
n1ruru'll'lJ'El \l'Ilrflv'VlJ.J VllJ\l 'ltllU ~ fll r ~ r : uuuru'1.o.J!<'O\Jll.v....fl11..:i
0 'ltll.J"ltJfl\I

VIV I V, . Y, , 1I "'

;ULWlll~lU~fl"l UU~~fl~;'W 1riub1vi~~flt'ltlr:~\lA~J.J\IVlln"l1r L'1!'W ~J.J"l fll.J
1~
I.

J.Jt'itm ~LJ.Jt'l r LL6:at'l1 u fl"l'.l'il rnmn~ 1 r\l wtnm ~ 1r\l L~u~
!lJ , •

1I I I I flr~ 1 u• n "l r1.1...r. u"''-1l !~U'Wt~tlu

..... ..... -=J"'-l ..... ..... tlV1<r!!tl'"V" lL"r'-l Ufl':lll.Jl

Vl6fl fl"11UW61!'Vl rur'El\l'Vl':l
"' ~ v
V V VI I VI
'lJ'tl~W.J~l LU'tl\l riu~uVl L~uvi~nl um r uu~nuciJ; LW'El'lJ~l'lifrrn"l VI ~ti'lJ'LltJ\I m nl u
• fJ u •

VI
m ruu~flUOJ; 1utlr: L'Vlfl1 VltJ~J.J"l f'll.JUflUOJ;LLil: tJ'Cl'UlJUOJ;frn:iunnriuVl.Jl.h: L'Vll11 'VlU
V vV ~ y!U I .. ~
CJ

1 rir ':lur ':li-m~=1 vi~-u t~uv1im.1Bil9l fl ,rt11 V)~,1~

~I VI
'l l1 • Vl~flfl')Jl 'llVIU ':ltJL ~Ufl JI lJflJ; 1tlfll J ._, fltJUflUOv J;v: 'llV11J':ltJ l ~Url r"l

Lt~lULl'lr,-.Jt:i.J.'.:. ll'ltJ~m:rVl"•l •"'. u " LL~:m:r Ltl~,Juuutl~ \l 'ii "l 'W:

Lut1..:i1 m:ru1:'lri \l "S "l tt: m:r L\l tl
~~

fl')j L"\l"1..l'lJtl '1 f"l'v fl'H

,2 e Vl~- flA11l.JLUU~VIU1tIJ\llU'lJ'tl\lTI:frr-iv r.i fl"lr LLU flfll\l Vl lflv"lfl

VIJ.J"l tJfl \I

v~ v

tJ Lt!'Ll Lv"l 'lltl \I

!lJ

6

..

.v
.... 1;1jj1 U~'"\Il .... '"I ~ '..':) .... ~
6.
V1anr 1 f'l1Mt! n1T UUMnr1un1rfl1\l , M\lfl 1UDUM7 WU

V1UV ~U v ~ll 1 r f u n rn tin..JL J q nrn'"v1~ u m ruu~n t1fu71 ~~ll'JI1 LJu J1 A1 ~tI ltlIt!'Utl
'v ~
ul

il1JJ1 rnri°1t1'Jrn1ri

7.

VV I V V•
~urnV1~-u'1 imrm :rnn~nrn uri'J
~ I I V I.
VI

l 18 . ·~~nm J ~UAP1 1 'lrv1 ununu1 Vl LWll LJuLLU'Jm \l um j n°1v1Ufl
V I V l I iJ V V
f
r 1 u'l flLLri~Fnl '1!v1 rnLrifl~-J 'Jviun1;~-J v~M·--n V1n-vm r ~, m rt'l ~fl tJflm rl'l01Luu-J1u1 fl
9 . v1;n t ~t1;1-J V1J"J'1 U~-J n-n~l! L Junu1~:L~~~,1~~1u1uu~~~

\l 'J91UQJ;fl1 JJm J ~f,.] JJ1JU~tlf1V1 Vl~llU ~ fl1 J llt1~mJ1fVlrrnh~1 U'Dt!l . I ' f 1

riu1JJf'llU-J )

Y ~ I YI &::: ~J~J m (,..." ~f ~ ~

flLLt1 Fi1 'ilv1 UtltJv rnVi rnv1 Ltlu L-J t!Zilri
1 lnu r u

II

11 • v1~nfl 'J1 jj~J..h L~JJ'U 1 um J ~l'lM0IUQJ;67Jll,.J nv fl1 !V1U-J ~ uXUv ~

S/ jj~JJI0I L~JJlltlItlAll :r1L~'IE) '1V!~~m ruXU
LJY1V1~nf'l 'J1 L~'f.)fll '9D./~~ m 2/
l'lll,.J
J uru;l Y'lLLCI 'Jfl'J
uriIvNu"'iJ9..11riVV1J.J1uf'l-J1JJ'I J1v~
flfl'Elri1tJ I V1V<JVJl!JJ~i11 :u1 rn ttl~uu t~uuflu1Y1I/ al~uI 'W
bJnU
tWl!l

~~fl1:J1 J.JI1flV Li'lU ~ LVlfltJrir3't!'ClJJf'l'J 1 ~~1lJ1 H l Ltl ;uI tll,'VD~~fl1 !U!JJ;~I LVIJJ 'I ~BlJ.J
~· "'

7

yI .v

12. Vl~nrn n iJri LtJU'lJ'fllJa'tlm \I LWu-:i wt1 VtlJI u~-:i 0"11 LtlVl LtJU'lJ'fllJft
'.lJ
II 1 !lJ V Y VV I
~l\IOl:i'L~U~,"l~ru'tlUl\ILWU\IW'fltW'tllVttJl'l!'lJ'fllJai!U1lJVlfl\ILl~
c:I 11 11 ..,...

m :r ... ..::1.J v...~~•'~' v \I rn :r "' "1 "
lltll'11"1l\I
n'lJ'fll.lam L-:i Ufll !.JflT ::11')un1 \I LLll\I t tlu

q1 V I 1I VI
fll :i'U~m j L~i.n ~ LUfl l WJllflllflPlf!fllUU'flfl ua::m !Ufll;l1rvt111vitl:r::1 ~~Ln
,_.., v I\ I ~w V
u11r11111n1ulu'1J'fl\lnvn111~1JU u~t'la~ 2 u1u1~tl:r::1u'l!u"v~n'1J'flua~1"
SJ vv , SJ

n11uru.,;w'fl~1,t11~ ~"u

1•

1

""4. ·wu')U:il'l!fll!fll\I "1 L91'U n1m1:rn~1n111-:iv::v~vl"!'ll!l'lJ'fll.la

IV ll.' I !lJ
\~I \I fll 1UO.J,~lla ::\I llfll 1 L~'U'lltl\I rhm 1 L~'fll t!fll 1 L~Un"lrrl imnr~lJ"l a
0 ~

'1it'l "lt.l'XUl

5. uVf!ulv~Iu "1 I ilavri!n~nH"l lGJ:iV'V1J'flJ.Ji:i~"l\lfll1L~iilurn11tri:r"l::;

L'l!'U

'.lJ I II SJ V

ua:: Ltl.n-JJlJ l "~"U' lJ "fl"'V rn j LLYlfl ::ti j:: Lfl~VI~5"'flPI lL '11\1 'l..l..l.!'1Ll.l"f)'Vfl"l :r Al 1.h:: Lfl~ LV&..)IU') n...u
!lJ

8

.. v

'11~ri llr::: nfl11~1'll-o

. .,,..,,(·.·

1 • v'1tl"~" 1JI U~"'!-lA11~~1JIU 'lltl-lfl lj1J~ru"~"
v "'
VI I V vy

EJ'"V"l l "f"lU1'lltl-l LL~ A!Ul-l llfl :::l1"l)-ll j~
'llffiruru;thfl2. ·
u~1ifl~tvJj:::1u~uSJ 1~-2/uu' 1-l1r 0 fl'Vll '1 f n "'

:::U l'l!tl1J

(":

I .,,\

Vl'l-l')tl'Vl 2

v .

~

1 • L'W'U'W"l

1•

2.

3.

5.

..6. t1J.Jfl !.,"lu-,r',u'

fl"l !Ul'W!'H.Jfl"l !

8. \l l.J Vlfl'ffD\l ..
'I

10

' . ,'~ I

......
=,3. "lYlti1.J :i: i'l..:J A
~ 't" ~· II v

<!:! ~ ~ .... ;) ;
LJ.J'Ll GnB1VlU1UVl 2 u ~ 1unAnBi a1 J.J1:rti '

; .. I ., .
1. 1J'D n ~-J ~Ufl ut'l ::r1.Jll1J1J'll'D~-:iun ir L ~u · Bl"lutJgn"Du7Jti.J si11~1i1
!lJ I ·' ,
UZ'l :..:iun'11 :i7J 1 Y1Vl'U f-111 J.JiWN'U'.fi..:r :~1 '.Hlli1: ~n1J'11J~ ~ YlflllrJ
. , fI . •'V f f .,";_, 1
vU~~·1fn i~flVU-11r.1VlJ.JLlil:,n-1.:rl wrn~1vrw'~'lri
. '.' ! SJ .u
2 . 11ftt1:£u.~ :£~«nnuni :rn~ Lvmrn n.i~'I ~ni r L~u1u~J.Jri
rr J J11 · v . ,,, 11
nu~uVl-:i1tl LL~ ~ i:n un uni rnum.J:r : Lnvivi LflU'J'n'El -:i1 ri

"1 Q' v....

3. uL1 n'fl-:itl :r : 1 Uc;,J.U, 7J'D -:i aJ.Jri nu "l'U1 \i'i

'I

14 . . 'lt)') '11J Vlfl m M fl

L 0mr!L · i:r1uviu-r:iu~l 2

'Eln~

2 . 1J:i :i ~Ji·u·vo·'ElJ.JUfl?l'J'UUl '1

3 . 1l' 1lL1J1JdnVi'Y'l

6.

. ,, I

2. 1.Jr~ L~iiu a 1i ~n~}an uut:iu

r

3 . u:r: tnuci t'l v1n n'H 'ii'D1J1J:r~1'·1.fl1P1

11

IJ

1 • l 'Uflf1"'1 '.ifl1j flu'Ul'Ll'Vl'U':JU'V\ 2

II
utl'UI. tl :r ,:{l ~ ii':!TItn ~ ~ 1Jfl~ ~1m·, 1 n n flvru
2. rI , 'l y

3. lLtlUL 1JJ-.:iC)Lfl ..... :r "' Lfl :!"'! ~Vi..n tlfl l Ht"'!

8 ':JDU1 -.:Jfll ':!

LL CIJ'UI. 1 r .., !_, LL 1J1JV~TI jr:Wl"J"f'~!"C''1ilLLuntl r ~ l fl'Vl
JJ..J ':l'W 'Vl':l
u:r l 14. .;i ~
U1J1J1~TI f1 :Wfl n u tl

lI I 'l c; I

:rl '5. Lwul. ll Hl zi Yl':!Tiu1 -.:in1 r!Tu~nnum uaJ..Jfl n u-)uV\11 tl



I

cJ

Vi'l..!':IUVI 2

rn jlJ(11;'1xl l TlIJ\l'l~ I nflfrw~f)j') urn VV I L~'jjflj"J

llVlfll Hn1--n tl!U'll'tl\JVl'IJ,')U

I "' I IV !U

- 61 ~ &") ~ °'""'o fl:itltJ~UIUfn JLLti iw1rn ..
'l/l Lflfl'lJ'i.Jlla:::vfl'Vl')j')U\J''l'W ::: ()\
v ffVllJ')fl'mJJl'LJf)') Hl''J-J l j

I !U V I \ I I\
~ ~0 ...
~" ~ l ~.i::r!J nu 11fl\J j u::: fl') n e-::i c-J
l \I Ullf!::: l'.Jf! fl') j f)') L'l..l'W\J ') 'i.!'lJ'tl\J f)yfn t'Vltrl 'jjlJ')
VII \I 61 VIL flfl'lJ'U
v

1i6u~1N1fluQJ~

1"' "-l II IV
~ C) cJ<:J ~I
•
,\JUfl"J'.fl\JUVlflBJl1t1\JL'l..!VlUPID\JUfl1 j'lJlfl'Vl'I..! (Income Sta t ement
,.!.J
) LLBJ ::: \JUflBJ ( Ba lance Shee t )
v1 Hl Profit and Loss s tatement

·1 I \ I
\JUVlcJlL~fl\Jtl\~Jl'.Jfjfl')
'3Ufl') !'ln~rvn1. 1-UJIUb"!!'i3 • l '"l.l'i.l\111.l'lJll\"J'f)yfn J' eV-Jl
jf)')

Z/ . . . . _ I ,_ , I V !V . • ,V IV

Lnfl;'I . !l u..:J 1 fl 1 iJ~m WJI LlVltil \l'l'tl\J mL~t'.f1m1irni:~::1ui:1::..L:-i~uBnJ'1I1dr''tlmJ.11r1iVu1~uL-Jv:I:: rv'Vl0l\J Ufl01~1I 'lll ~fl~'Vu/llt!
L~1:m, 3 Vlr-u u'1r1u1ri~Lfiri
--- 1 1 L~Tiu 6

1i1vin

\ . I './ I \y I
1u ..:J1mruJJ1 Ltlruu L~uunurnl'l!-v1u1 ur-uur :::u ::: L'lfl"l L~uinu tilt:Jfl ~l1r1fln-u-umJ1

Vl~..:i vi fl Ltlruu L~uur1 V I VI V r 1 u 1 Y'Vl~I l V ru L'VlnJ.J1~J.J1 f lf l I 1 I 1 ~V-vI1 u

u1rinurnl1iv1 ULLBJ') vi 1 rn

I1 I IV VV II "...II I
~vi ~ l ,U'Dtlfl1 tJ l
0 lLVlt11 '\,1'') flj') U1 flU'DUfl1"J fl l 'l! vl UL TJUfl"ll 'lJI VlVl'I.!

Ufl '11 fl I 1 j

r 'lJ IY'IVl'U v:::LL~ Vl\J ~~
10 cJ
A\\ccount Form) 'lt1 !'UV1°-'l LU'l..l!IU\111.!
\11Jfl 1-!Jl.J'lJD\J rtlUOJ'll
'11 (

, !U !U "' c. '
w">~ 1 ~ ''l O'liAo li w \ "1 ~
( Report Form ) rN ·

II I l/ ,.1
l lfllJJJ~
':JI \I 1J f l 0 1 j 'lll flVl'l.!~v : : Llflfl\J t! j UUPJ~Yltl1 tlu L~'i.Jnv fl"i rtJr ::: l fl 'Vl 'IA
~ I "'
I

, II , ,,

~ <:.!~ ~ "' cJ ~ ~ -v1 'lJD\J LL~fl\J r1 um r

u r·m r L'l!I rn iJ'l!'D':il 11 '.! '3 LHl\J u r rn r" mn ur .:J L:r 'El\J Ltlm

,I I ,I

04 ~ ~ ~ie-J <l.." ~ ~~ ~

tlr:::v ILfl'tl1..l'.ll1-l':ilPllJ Vl..:JLLY1'11.l'lll 1 '.lltn1riJ.Jt1..:J1t 1Vl 31 '.ll1.l11FJJJ 25 •••••

'' .

14

-

II I v vI

""rn L'l!"l'U"lFl"l JLLri~fllf1"l 'L!Vl -4 , 000 I -JIU1 fl'V"l flf1'1Jl Vl L'I!"l rn 50,000

Iv -6,ooo '"

ri 1u011~1ur'bl -10 , 000 ,.__

II -5 , 000 -150,000
-2 , 500
,fll'Zl'tllJLL0.1:D.Jtlfl ~U0I :i" '1 fflHI
-500
""I v

Pl"l~l'1 LL~~'U~V4t:lfl

,... ..!J I

L'1 tl Lfl'E:l'WLLfl;;; fl I ll J\l

I 5/ I

fll ti°ILL~ ~ f'l"l1 'tJ

II II

..!J ..!J
Al L~'UlJ:i" IAl-l PlrD'1flflllfl'1

Iv -500

Llfl~ Lf'l~'U\!l'l!

II rt' -
-'
..!J
-
fl "l l S'UJ.JJlfll-Hltltlfl 3 , 000
-
I j/ v 250
J ' 'l.50 ·-
A11af,iau Lu~'U'1l'I!111 18 , 250

Hlm1Jr:::-v0l,0 '1'JY'I '

fl11 50,000

15

-J 1Jf')~

I,

Uj~v lJ 'WVl0 c,,., ~i 31 TaI...-'WJ l~J.J 25 •••

.,.
~ u v1frt~

~/

e:J r- cJ

Vl1.!Q'U'v1JJU l JU!.!

"-- ~ ~. , ~~ --~~ -

v 80,000 - I ,, 42,500 -
e:J 410,250 -
52 ,000 -
tlf1 Vitl
~ '/ _ 75 0 -__.:.....:;._
~·J
e...' ;
J~ ,flfi'U l tlti'D-J
132, 750 -

W"' J1D....W...5-l.JJJ~
II

20,000 -

HHJ1.!Fl 300,000 - 320,000 -

- - - --- t;---- . .. 11 - - - - - - - + - ·-

452 ,750 -

,f'llJI ~1-!Vlfrmff' 1'1UY~'W llfl~'Vl'l-J ~Ilhl f1[)l 'U-Jlff)t'J ~flJIJ.JHJ.JltJfi-JtJV
~

1l1JJl ~m~-J ~I
y,,. I I
·G~
/ 1. Zr'-l,'l-!Vl..n.. ~ u.,. ( Assets -JV"iJrj-.J..J..r. JJYl'W1 1 .'.:..)ltl eo.J... <'l

WJYl J fl'Uj') lJt'l-J

am l V ~~I fl'ICllJ flflfl fl l UU'tln-0u ~ flI l -)7l L~1.!L ~\11 f V ~lIJf'lflflVIrDOvf11 r l ~'IH ~/ '!Jthl

';\Jor'Cl-J l 'V I
~'U'Vlf1~U~~-l
fi-J itt1 fl01"JI l JJ• ll~ d-Hn ~J.J t.~TYJ UIL'Lfl~ 'D fT-31'11 r , ff' J.JI rnLLUf1Yl l JJ

m11fvmf11

,..~ C',J .. .:: ~ tj

1.1 8 1.!Vl '.J11UU1'1m!LJU'U (Cu rre nt As sets ) 'lilH"l tJt'l-l

airn f~J U. ~r' uJ ~. I U'U l ~1.l L~1.lv!fl171V-JII l,·~1 r [) I V l nYillr ~l ff' I rn ltJ Ur ~ U~ l "Jfl"l
~ l~tiriri L ~'Wd -ll'Vl~u
I 1 tr:J'l-l U f1'Cl 1'1 U'~Df'W11LiLl.'nrUfnl"vl1mfly"rl d 'Ufly"l fl

1 J.J Ln1.l "l ffiU"lfl"li Y+l'H ~tlTlJ

>J

;

16

1 . 2 auVlfW~tn 11 ( Fixed Assets ViJ.J"HJ~-J ~trnfv~J
;L~~'Ll'HJn"l r1;-J, ii~'tl'W;,'-J u~~u, 'WLl~: nvrn 'Jih ~'tl 1l ;tl:r: tJ•.nh urn :rri"l LU'W-J"l u
, I t·~ II S/
lU'!Jtu:m1 LGii'W ll1Tll-Jl 'Jl rl°"li!t1r1u Jt'ltJ'W; {l')Pl')j ~~'U LLZ'l: Lri~ll-3.;-tlj Ln'Wl'l'l.J

IV

4 ~ 1 A 1 1 jjt"itJjj

LA'Jll-J Vi""JtJtl')J"A"l

v v

tj~ ~ nq~

2 . Vl'W~'W ( Liability '\iljj"JtJ~~ d'Vl'.If L:itJtl:ill-J'lJll-31.I AA~ DltJU'tltl

II II ,V
~~n-on-v rn n'1rTI.rn j =eJm~u~rhrn i~Yl'i)1Jf'lA~n1 uwrn ~1 m :rtllttJt1Dllt11YI L~u
~~ , S/

tj:J •J ~ tj rl ~
2 . 1 Vl'Wi~'WVIULl l 1tJti'IAHl'IA'l.Jfl'l.Jj :u:~u ( Current Liability )

VIJ.JitJ~-J ni1 : ut1wu~nI-vt111 -v:cYt1'VLl-JIv1u~11:n,ul. ur: u:L1rii 1 ~ L~I u V '-"

Lvi Vlu

!/ I V l9J V J

lrn mi rn 'Jl'.'YI tJAi -J v"l ti

v ~
tj ~
2 . 2 'IA'Ufl'Uj:t1:ui 1 ( Long-term Liabil ity ) '\iij.J')tJ~-3

rn:r:ut1wu~nvI !l'Hv:Fl'U-2J/ v1uI'Jl'0i:r: L nun 1t"! 1 ~ I s,.... ~/ y

L~u t~im:r :u:u11 V1u t1
9.1 !iJ 'I 9J

3.

d' I I

Vj jj"FltntJ ti 'W0"l~m1fWUj.Jlfl,1'Vl'Ul tlfl'V fn JLLVl-JVIU,J~'IAJ.Jfl 10 , ooo 1.llVl
I 'I 'I V V
Vl'W'lJ'U-JUltl n Lvi,n-1.1 10 , 000 1.11111 L ;uinnu:rtJgjj fl')J-JlJY'l~ 1fl~-J un'tl
'I '.!> 'I

;:: Vl'W
'I

10 , 000 ;:: 10 , 000

Iy

l'lllj.J'l 'WltJ t1 t1t ~u-v1 n'D1 n rn:rm 6 , ooo 1.11vi L Wlll~l.unvrn:r
~/
l ~'W~' f)vj.J') v=~-vJ111v . tl J'U 'llll -3 L~1.9lJi'lffv1 ~ll1l11 d 'l.!Vlfi'~.U._El1'U ~Fl') jJ rlJ.J f)J j '31.IY'lfl
UTI'O
9.1 'I

v

c-J ~

;:: Vl't.!'G'l'W + 'l/l'U
'I

16 , 000 = 6 , 000 + 10 , 000

17

'°"' xr")v .c$ ~
- e; a.--
n 1tl~'E:l ~L 1 1 ~'E:l \l 1 \lL 'VllnD fltl'Vl j WUV!nVl1UVIUatl

W,W = 31.rvi fv~u' - vit9i.1~u

10,000 = 16 ,000 - 6 ,000

I 1V ':../ I

V!wJf,11 u-1i1~ 1 Dmn uu 25.... , 1tn ur \l L'i-!u\l Yi LUl'lnv m rl:vH "lll Hi
,, I ,I I , Iy

1riul.~;D n1 m j')"l ,"r\l L~t:i-,rn ~m j" 'Lnu r,-JL r1'El-J1 mf1L ~"u'i.ilri 1c ,ooo u1 V1

'

I ~.1

! 'El-Jl ,: LPl "Jl fl°l'WM I l.!J''l f)') 6 ,000 Ul 'VI H 'lUUYl Jl \'11 300 , OOO Ul 'VI !Jl ~ \l 'Vl'W
y
I e.."j '1
1m,inm1 25 ••••'"" 1~LL'8lfl\l fClo'\J "'I-,!!
, l\l Uflt'l t1 '1~l~ ,Vl'i.-l'i:ltl + 'VIU
3uV1fv~ u'
=
.r
Iy
L ~t!Sfl + Lflr[} \Jl'J.lrl°l'Un\ll tl + jt1Utlfl
,'Vltl

10,000 + 6 ,000 + 300 ,000 = 31 6 , 000

•

18

•J"'J·t'l'UIU'U 25 ••••

. 10,000 - I/ -31 6 , 000
6 ,000 - .~,..,
.~J-JV1frm - --
300 ,000 · :~rufl tlll~ ::: V,I1{
L~'U~ Y'l 31 6 ,000 ·- -31 6 , 000
Vlt.J
Iv ! -
' ~/
.1. .Lfl Tll\I 111.1°I Uf1\I I 'U
il"lU'llll\I L'VI 'llll \I
j t'J 'LJ'UYl

. ,- I
Lrll\JU\JLJI J~VfSu/ au Vlt.t'll 'D\l L 'lJl ~\l l vnnlJ rt'
u1t1r\l
UTIY'IJ"'JlJ'lJt1\l a t.tVlfwu

f 1tu-1u~I 2 iJm .nuu 25 ••• I Lr'D..J u01L ~· m1F1tl.J Ti~l!LflTtI 1 ~

YJtiJJ u 1 t1J"\I \ll"l!-

•V I/ q I

:::'~lll!'c.:.-i~fl rr lu ,:.'.J ~

L lliru\I lJIVl v1nr1umrV1
o 6..o' u~

,ooofl 1 tl fl\ll 'U J"lfll
3,000 lJIVJ · 2
fq I ~
9/ I Y Lll~uumfo \I V1 L~tJ'CIY'l~Y'liN 5 ' 000 lJI Vl

wJ il1 0

LO\i'l;U JJ Vl l l Vf tl'flfl j ')JJ'lJll\I a u'Vlf
0

UY1Vl

I I I V 6' I I V V
L~'U~vl tl~'El ~t!Vlfvm~ fl Z'l ll\llltn ucnru::: L~u-:inuvi1l Vf
1Lvn
0 \I LWlJ L'lJI JJI

n1Jv 1 'U ')t.J

I ~/ I SY LLZ'l:::-3'~1,7l~I'/U L U~'e)\I L WIJJ~S'/U
nvfllj ~tl'flY'ILPlr'D\ll<i!ZfiUfl\ll'U L~jj;'jJ~f)
3 ,000 lJIVl '

2 , 000 lJI Vl

~uVJfwu' = v ~ ·Vlu

Vfuau

V I :,.." ,
L ~t!fl\i'l + '3''CIY,'lcttJ L1l~'r:J\I + L fl~ll\16l 'Jj ;;f1un..J 1 u + rnum1' = V,IU

5 ,ooo + 2 ,ooo + 9 ,000 + 300 , 000 = 316,000

31 6 ,000 = I 31 6 ,ooo

'

19

~ I
'1'i!~
,llr v0 2 ilriu1 uu 25 ••••
1

... ' . . . .. . , ·-
y
B.Y~L~' •+•
'lil'U"~ l"\lt.!Ll Bl~ ..V....l..l...J...
~ -31 6 ,000

L'"I"'t.l'G1 rt 5 , 000 - - -- ' . . ;
2,000 I ·.
9·, 000 - 'l/l'U
300 , 000 - 'y '!· . 316 , 000 ...;-
~ tiy 'W LUi"1Jll..J L I ;.
- 2l ".l'Ll'1Jll ..J Lvi 'lltl..J
".l lilfll
'v
"J G") ..,

Lflrtl..J bGJ1l11°1t.JM l 'U

'

H'l'Ut!Fl

-31 6 , 000 '

lI

'.'/

.c.J r.:.

,= 'v1t.!iiJU + Vil.!
y t S/ yy
L ~H~ll7l + + + ' = c~ + ,Vltl
-)'f,JriauaJ~D..:i L A~ll.Jl'Iltf1i!M1u
rm.1uY1 Lv i 'IA'l..J

3 ,000 + 2 , 000 + 9 , 000 + 400 , 000~ = 98 ,000 + 31 6 , 000

414 , 000 = 414 , 000

I·

20

I

1JJ;::-v'1 .::l'L!\~ 4· Di1111 mi 25 ••••
q

' ... .. ' . . . ' .' l

"\ .,.... ... v I
(,._ ~ r.:)
~ '1.-!VlHUJJ, -98 , 000
Vl'l.-! G tlLL~ ~ Vl'Ll
;;---....-;--- -- ~ '\ '-= -316 , 000

"'L\l'l..l~fl 3 ,000 -~ - - -- - - ···-·
Lvl Vi'l..l
,v -414 , 000
~f! fl ~'U1LU,.;,'E'l \l 2 , 000 - 1/11..!
9 ,000 ~ ;t ---··
~ .,.
LAJ.ll\l '1! 'C1 11..! n\ll 'U -

... --- -
-
n:imm 400 , 000
·- ·
. '

4 14. ,ooo

1 ,-~ -

lI I ~ VIV
rlJ..JJJ~fl'El1 1.J,:nl'W-)'W~ 10 Dmn uw 'Wl t1 1 rm1 riJ.Jl 'lJ'El~'D L A;4'El \ll'l! -

1 .,.. "\' ~
Y' I ":'i~l'.h:J Yl fl ~ \J q AI Vl'U<fY'.! u q m i~ LLCl~ v
"\ "'l
d i'Wn \ll 'U'Jfl.!1;11.l\J 'Ul tJ:l\l l 'j'Jl'(_J"Il 'LlJI 1 , 500 fl J"1J L\l 'l..J'iilfl

q VI Vq VI V

'V'I nn'H '?JI U Vl'Ll~ n 'Uni '.fu'h1m ~Vlrn'1~arnLci ~ 1~1..l'i'Jtl \l O'V nl J 0

tl'Elnv'! nu 2l J..JVl i l VI
I~
tl'Dfl :r ')jJ'i'JL!\l Birn f~J~L 1.l~1ut!uUiN JI um :r V ; : ~'lu -a m ;: i1rn1'11 V2i /L~'Llrl fl
LWJ..J;'l.-l
11-v

v v 1 ~/

1 , 500 m vi tl~;;:irun-v1 nuV1'11. V1 t n r'O \ll'1!vf1un\l '! 'LJf]fl~ \l 1 , 500 mvi

= .:i"' + Vl'U

'!)l'LJfil'l.-l

4 , 500 + 2 , 000 + 7, 500 + 400 , 000 = 98 , 000 + 316 , 000
414 ,000 = 4 14. , 000

!'1tl.:!tflJ~1Y\Ul'ClU'fl r• ~ "'"' ""• ··-

- 1"'n~"Htu

l.

I

u1::1i~u~ 10 D~uiuu 25 ••••

'

. .. . .. ' . .&:J.,a. . . . ...

•~lJVlfl~t; 4,500 V1Uf 'Ullft:: WU -98,000
2,000
L'"l''Ut~VI 7,500 ,,-~----·· ··,~ 316,000 i-
400.000
.. ,ay 414,000 y -414,000

')ffPit 'UL U.t:ii'D'l - "'J
. Lv1\.'1'W
1 ...I/ VIU

Lfl .T:i'tN "lft1°1'Uf)'l1lJ -- '
_. -

HlUU\'1 -

vi n~"l'El~1.:i~~.:i;uv:: L~u1;~, rium 1~ Lnvi~uLma:: rium nJnJJnn
yI
_. '/ I
l 'vl Lflflf)1 nu~uimua.:i'l U~'WVlf~u 'vl~ft'U lLti::VIU'lJ'i)'l nvni 1 'vlT'tlv:: LTUf)~f)'flU1'3

~ii-I 3 1· S, r L~t.i'll'tl-3,fivni r I' m r ~Iv ::vh.:i uftal-1tfl'31JLLafl'3

"l1 V1°1l "vlj1 u:: rli t 11ftuuu11tN11.l
LU~UJ'UlLUft'lU'DI J.Jv::
:pu:: m j t ~1.!'ll'El~ rhm r"Vlrn~;r~ ~I ~m j L~'W1UL'-JI1 \ , : : t Tfh

fl L¥l11

I um V Lnri~:U:l...J-1' fllJ1Ul I ~'lW;'lYlY'O.:J~m TvflU'U~f)f')Uf)1 f' ~T'O

VlU'lU11 TP11 'ULLYlti::-1'u

L~ti~I Lnt'l~:.'.-U1
_.

\flL'vlYlf)1 TtllVl'"l 'l m
. . ')JUv1rfl!j1'U::ni j l ~'l.l'ZJ'El'l nvm 1~v::vi1.:ium j L~'l.lv1 nm f vVlU'U~f) Lv1Ylm rru~ ~.
j y I fl~\'.'1UI'3 ~'' 3 L~'' DYlyu-3 m j Vl11 lJ(.Jft m Tfl.."ILUU-3"'1'1.!
ti!
':l

LL1JlJVlfl;3' .JI~v::l tJ,,ffl1"1f1JvflUU~m·1um 1~I Y Lr u n I UO.,J; ' )

Lnfl;'W 11 ( Account

"·
C\ ,J "" % ~. n1:: VllJ"~I-3 '.) ... _. .r~ LLa ::unnv"l n
i.ui1'WLL~ ::wu'llD'l nvm r
Lflu 1'"1 um r VIL n71'111.lv ::J.JtJti i1UVI r¥lu

y II I' I I
1:1 rJ ... .:J ......1 . : i . . . .... ..J
...

'U'Uflfl-3'.JlJtll'l!lLUf)U1:: LflVl'Zl'U-3 LLYlft ::uol'tl LYmv:: vVlVlJ..J"lfl\-13.J'll'i:l'l lJClJ'l!lLFlt'l ::EJJ'Uf'l L"lfU
~ ~ ~~

22

....~ ~··

~ l ,. ,; •::.

V ·-: . \ \ I
un:;RUVIT'tJ~LLUf1'D'ElfH~t!U(11~ L~tl~Yl uru~3t!f'l"1Pi\l Lvl~'D lfru~ Li"!Tll..:J~m UOJ~
U .;,r (J '.LI ti

~ r.J" e.,,. ~.I ~ :,.... v~ y Co' ~J f ~i.'l:/
'.J .... 1:J vl't-!i L.
&;,J ,.-, L~"l .~" ="I ~m 1JC:J'l! vl~ l
UOl'l!
1]j:: LflVIVlt!f'!tl lUJfl'[l'i:)f) LUUlJC'l'U L'Vl'l-1'\.lf1"1 Jf'l"l l
·-;.,-· \ I \:J '.I !ii
. 1'-1 'LI

' ... .::) .... .-J "" ' ~ <'.J ,, • - ~ . ..
M~'HJ "1 U~J'll!':l~nu Lnm"l"l u0Jcnmrnllp L,1:)-Vlln'D ltlf'l Ltill! ( Ledger )
.y , .• '
~

uf}::rn Lnuuru;.'Vl~"lu "1 1h:: Lnvir':liJnu~ti ~Vl~ui'.'J~llr:: Lm1HtiV1fiNJ Vlu~u ll~~
"~ .v
r. I I'
uru~uunllr:: LflVl~"lL'.l.J° ( Ge~eral
1 Ledger )

' Vltl11JJOt! L un·r1
\~

IY I fI
' ; 1U'1J'D\llllll~~j?'f1LVHJ~')LU~~f1Bf,H:: L'l-1~'Ut!nn1:1r ;;'.l.'" Hr'O~ Lrun"l"l
~ z,.t !"./ -:.1 I I V
, 11 'J' , ';,) I I

UCll~ j 1).JY111tl 'l!rf"lV1ruuu~n7Jtlf'l 1"1 lJ llU\l 'D'Dn L~t! 2 Yl"l U Yl"l 1.!l~'Dtl'?JI 'i.J~ll Lrt1n11
"./CJ ~ . . :,.I Y .. IV SJ

~' ~~ ~~ ~
) 1-1!'El~f11-1t! ~"l'W'1J11~TIL!tlf11"1Y1"1UL A 7~M (Credit )
Yl"lt!LVlUFl ' (Debit. . :,/ . 11
~,I v
~ .::)
~ • <"! ' .

ll jt) L'VI Vi'!.! llt-lVl\l j UYl\l t.J

~

I

6!J ..... ' J
'l!'tlurn~J

"

LYIU""Fl ( Deb it Ll~T~Yl ( Credit

.r rI
'1 Uni ruu~nurn; UOl~lLtlf1U'.f:: Li1Vir1uV1fvm-v~ LL~fl\l v0"1U'J1.l~'WVITWUDU
2.1 ~ • cu V V I lJ

W'l vYl"l 'W LYIUV1 urn~LLunlJ r:: Lm~V1~arnLfl:: ww ~:: LLflfl\l ~1u"lU'VlU~'Wllti:: V1u 'Dt1V1"1 \l
:.t CJ .r . ~/ , . 'I Y ~ '\ ~
irumY'l"l ti u'l :r ~Fl ~\l r L·~Jj~Ju'Llu\l ~uVlrVH;:~\l 91.ll-l f.l\l n um rurn~·vn ,, mu L7lUY1
'~ y
vy
m Hlflfl\l 11'0\l d'L!Vl rYJJ~\l Yl'D\l fl .:J j I tlnl j Uf.ll;Vl"l \l Yll 'U t fl j nYI LLfl ::'l tn~I \l Fl j \l num J.l
·~
LwJ•J~'vU'Zlll\ltA:,.Itlawl~ ~ vititi-3 v m rnAfl\l V1~'f/:!i1Ltt1 ~Vlu
m r r~ um :ruru~~n ~YI
\l vi1 u L?l r
y• "" . •

..,.. r..J r.'l

a\lr1un~:ru~~Vll\lfl"lt1 LYIU~

23

')/

ie-J ,.-._
.1_/._lt...!.'.C.._h_.!..LL.~._~~
Vl1-l
,~

I

,-,

L1f>Jl.J

'; v,ru
I '· 'J/
I
LA rTI-:Jl<n~f1un,r1 u
L1"f"JJ.J

I I 'J/ >-'
1t!Ut:H~V1U'I , 1°"lt!':J'W L ~ll~~'l~Wl'lfn 'L! L7lUYlLLl1~ bi'lJ'~Yll'l':itl 'v°"lt.!'Jt! L~t!
V"
III tI I
~l lJ L\~"l n'ULLfl ') -;/ 1 1-J':J'U L~U~fl l '1 nuiru L~ UO"'J"l
) \:11

I "-" ' 1 ~-
&~.... ~
r)
1011..l':J'LH 'I t!Vll '1 fl') tl Lfl1Jll :\J"l nn':il 711 tl Lfl HlYl LJ unU'Ell'lfl 'Efl.l'Ll':JI ll Ull7lfl~ LfllJYJll
i ,I 'J/
I ')/

0 r'.) r-.

( Debi t Bctlan c e Uflnl 1'11n':Jl 11U':J'W L'I U1/ll'17ll t! L AJ 7l~l.JIOn':J17lltl

24 200 .-

500 .-

I '.!..I · I

rn '.f ~flV!JJ'Jfl'!Al.JLLfl::: fn '.!l VI Liil'll~Df.1J;
- SJ ·- - - - - - · - C.1-

a.; h! C". Q,.; (f'

fl . U[)J'J:HL umh;:; Lf1Vl fl trtflnr1JtJ

~, "j ll

<-J.-,

'ii . UflJ'DLLtJmJJ ::: LflVlV!'LlZU'l.l
OI
'~ I '../
~ "'
UnJ'DLttJflU'.f::; U-1'1/lV'll'U V!J'Llfl 'J1..l"1Ju\I Lvi 'lltl\I
~}

ilru~LL~fl\ll'U\IUfl011'.f'lJl flVl'l.J ~fl L~'U'ifV'Jfl ~ v-;,J~I/
OI ~

·v

fl . Dt:lj~ll~JfiU'.f~ Lf1VlJltJ1 fl

ilrn~LLtJfltl:r::; I VI
v
Lm1111l'J1'v 1 li

LL'f)::: L ~'i!Vcl~I U~qj'<-DJ'U1l"l' v;::' f ' 2-" 2 '~ 3 il'J ~' ~./ ' ~1 ~
l
] 7l 'J v1J"ll fL'D1~[\;:1Dfl~·'.fll~::::il'J Lfl'll fl fl

vI I v II
~tl'Eltlf)U'JI n-vrn :l1-l~l~iJrn~J.J1 mm~J L ~tJ\Il fl ~Ut.Jl.Jnu~-:i1iJ n'l to'iffi1LL1OlJfllLrlYi~~\I
11 I';.J 2/ "/

t!J" ::; LflV!Yll\I: 61 'lJ'Ll ·JUPj~;\11'.llv'V ;:: fl'IW.Jfl1YI y),l tj

~ "j ,., ~ v .::

UQJ'DLlt.JfllJ:i"::; L.flVl ~U'l/lJ1iJtJ l 'D L'Bl'lJfl'JlL J flb U'UL fj'lJ

..OI ·L~Jg'l.J l'Dv L ~'lJil'JlL'.ffiL U.:': !Hri'lJ 2

~~

Uq)clHL tJfl11J ::; Lfn~

r ~./ I

Ai l 'Dvl u

25

..., ..., ,J J . ., tj &;' "> .., r..J I <:I "> ._. ..
yl) Lfl 'iJYl 1 V1'8l'El \l 'lJ'Cl \I LZ'i 'l!Vl1JCU<Jl'L.!'L.J'DI v ll'CWl\l 'llUYl 'l!D \l lJClJ'D'J I Ltlurl'l.JVl n~u
uu

tl'.f~ LflVll Y'l I RuV1i°'wuv.1. 111H~uu 31.JV1fi~m..m1'.f v1~\:i 3irnfva..,-1I~ JJI ~Y11vrw ~I -:iii
~ ~V
L'l1'1...l
~fll~l-1:':!:1.l~ flfl I
l fl'lJFl"J~I 3 DI 1Uf'lfl\I fllJIL)Ulltlfl1tlnn~ ~3UVl f~~~JI fl'JfUr!

II YI I IY P

L~JJ~ l ~DU\l1 Jj~fll r1 v1 Lt'l'il~UOJ~ l Ufll nnuuru~ L~LlYlll \I fn '.ft)') \I D\I
uu

~ <) V Z/ ·I I 'I V I V
4) "" < 1 <:<'
LLYl ~ rJ mr l'D L ~'iJVrl~l.J,C.H'ltlj LL~ -·J
fl\IUDl'1HlUfltl'.f: LflVlUf1l'11 Lffv;;;u1\l i1\I Lacn1ii'l.JIUOJiuu v v
I::,) Q) UJD ;J

V I V
~ '1 c.Jci--~lt::: c..; C'J

fl v ~D I \I 'C'l ·J L'G'l'iJVl1JQJ"ln.t'l.J 61 LL Vl'l.! Lt1'1lVl'WI 'lltl'11J1:1J'll

c..- ~ ~' / 11

1JGJ'D fl fl Vl'L.J fl') J fl"l 12
v~
v 13
c..; '...Jc..- , , ,:!.J
14
1Jf.ll"ll 'Jfl Y'l fl'lJ LtlrJD\I
15
v t ,I II
16
~ c.J c! 17
1Jf1J"llA I L'D I Dllll Jll ~~r·l fllU VlvlUfl'J \l .Vl't.l"l 18

Ub\J~'A I 1J '.f ~ nUDUv l v 21
"
tlfl 1\1 Vltll 24

.... ....J vv (r :u:a&u )
tj

uru'DL11 viu
v

I 2/ I ~1
------uru~A11!1ri1l vJrn-J vi u
"

26

rvJ?;j I

v1'l! c.tJ c..J ~ '-'~

llQJ~AIIl Vl~fl1N;r1V1 \I I tJ L~ '!IVI1J!:'j'll

vi 25

,VltJ 28

J l uVIlfl ~ /I 31

llf.l,l~ L~f1l 'JJ rl 'rLJ9l'J 32

llr,u, ;n·11 '.l 'lll ,fl'Vli! 33

V VI 41
42
l llJQI~ '.l 'I tJ fl'YI nm '.J 0v1 L'll'i
" 51
52
~C,.00 ~ ~ 53

1Jfg'-11 L\I U L Y'ltlULl~~Pllll'.J\I 54

~ c:J I 55
<e. J 56
57
1Jrn'JJA IL ~ 'l tl 'I A 'l'.J U~=a~ 'l tJVI 58
v
)9
I :--' 60
61
c lQ.o' o c,.;

1JrJ'llfl 1 llI J.Jl!
"I
~,;
c Jc..<'
c,..o cJ

1JQJ'Dfl'l 'a l \I l~[l ~'i'.l fl'UY'l

27

I I
··! ... ~
..:J... ·~ Q,.o'
Lfl 'll VllJQJ'il
')j{l lJ('lj')j

"

62

63

64

V I Y I fV
l UfYHl VI l ~'ll~Uru~Jtifl JJV :;l fl'~v1 rnn~\IUDJ;~'D1 vv l ~J_J~t!l Ufl1 ~m5..J
.v ~

V I VV !I f
fl')ULL~ ::;rf1 Hl\I Lff'llVh Jl Vlur.,u; Lvi~1itl.1Yl 1 JJ'Cl0lfiu~A ')J" v::; uari..Jl t.!\I um r L~u

rl:uvinu1't.1 ( Journa l )

- 41

"°'I
~ IV fV .., q 2/ .., q
q «! "'! <-I

L 'U'D\lv 1nr1un1rVlLOfl 'l!t!J I U01J Vl'U\IYlD\IJJ0 1J ~\11J~'il'DU1\l 'U'DU 2 u~~

V V I II
J~fl 2Tinuuor.u,J;;VIU~1'l)ul rUu~'hm't.'J1J~~'t.1l uL~Lf'tlu.lv~Hl VLlfll::f;ru
~"JU1A'D ur"u;Vl1 \JI~f-lv1::'U;L91VurlUu;YI,lll;fl :;:;uLr~"uT;IV"l1~-\vI:r:;n;'it.)!\Ljflll .,
im1 ~
:,- SJ v I '.J.\ ISJ I 2.12.1 1 v"' VI
6")..,,_j
"' LL'fl'Dm\l1J~0 Y'l1JJn~~1m6"l.)JlVltlVq lflHVll g
UCU'TIVll\lfl1 'U LflH'lYl l't.ln"!Jfl't.JVl1LlVltl::;
"' L'rjl lJL')'Cll

Journal )

IV VI
rn HN n um Jl u~J.Jri nu1u ~TI m n!1J1um r~ LnY'!;UJJl ~ \ll 'Jl u~

V, IV V

1L~U'Jntl flULLtlfl\ll VI l ~'W'Y0l'U'Jtl L~t.Jllf) : ; uQJ;~1 ::;rJ[l\j (;1\J 'Vl1 \I Y'll t.l l VllWl 'v°lt!Jt.l L~tl

I V 2/ V IV
llfl::; uru;~ff[)\j ~\11111 \I fll t.l LFl J~Vl ilffEllJ~ l Vll'l~Vl0ll VI
0 U1 UD\l lJ'a Lnri JI um nnl

Pl 1'D;
., SJ ,

IV V III
1LLJ'D fl1.ih'JJI u m Jl t!Dl:Wfl JI u1tHLfl J ~\l 'l.h111~\I uru;Vll \I 61 mi111 LU'D\l
, I ., I I

nu-v1 nrn Hl\I nurn r1 ti~:wri nu~m Vll L~um J ~ Lfl JI ::;.;tlfl'll'D\I num n~r.i1~Y1TI
V ,V IV V

u r. ,u ; l ~1Vl1 \I f l l tl LflUflllfl::: U(l]~Vl1 \I f l l t.l Lfl J~fl ~\I iru~\l 'J '".)'LJ1 Vi n ! H l\l UGJ~Vl1 \I f l l tl
u .,

28

~u 2/ f v
vn \l 61 L 1111 Y'l\l I t l;tl

~JJY'l nu1uttuI\ltitin L ~'J.!tJJ::: LDV1l I 61 V 2 ih::: LflV1 A'El ~J.JY1nu1u

'!Arn 1Y'l
, "~ I ,

L'U1/\JI ::: ( Spec i al Journal ) nu~JJ\7lJIU1t!Vl':l'ltJ ( Gene r al Journal )

~J.JY'l J"ltl':~l'l.H U'WI::: ~ ,I I I ~

bU UaJJY'ltl\l Jl'Ufll J'lill\l "!'I "! "'I< ) Ul~ I ::: Llfl~ btlu

bj'O\j Lrr LJll\l'IAU\l LY'ltlb

., I V, VV I V

~ '-J cJ r.i < rv c.NJ f~ l.1\?J'.fltJ '-J't.!'.cT,i!tl

'Cl:!..J\7l JltJ"JUUJ::: L.f1V11HY'lllf1
, ,bJ"tl\J V1J.J JltJfll J LfW1 'lltJL 'GilJ.J'El

V i/ V II I
1tt'lJ1tm!~v:::l 'i1~JJYl JI u1uV1"J1 ULLYl L;~~J\J l ~J.J L~tJ'J8l°!'!Af1JU1-l~f1 JI tlfll J

V I, 2/ :,t IV
f 2/

Th, u L111ntlr ~ LflVl~ Lnfl;U
LlN'Ell '1'1 L'ill l vfll rn\J n urn Jl uclJ.J\7lJI t11U\l l 'LJ;ll Y'lUUf1Fl
, I. II Y ,

~J.J,\7l nu1uill"J1u-v:::~'i1'El\lm\l 61 Y1\lu n'El

I

~JJ,\7l JIU1tJVl"J1tJ

General Journal

. ..

I v
~ <OJ
:Jltlfll J '!AUi v0lt! 'Jtl C) v0I U'Jt! L\"l ti
':l'WVl
L\l 'U

Date Account Titles and Explana L.P. Debit Credit

ition r

..

["'

j, I

29

u I -)u~I" l V Vlfu~\l -1uI~uu~m1 u m j t l t i 61

'll'El\l 'Jlz:!°1

I V II V V
"'l!'El\l !"ltlfll jtt 61l'1l'l'l011A.!,1Jlli-lfl\l'1dlJ'El1~JG""J""'l!Vlv:-a\JVll\l7ll'U Ll'll"Jrl Ufl:Vl"l\lfl"l tl
"

I 'J/ V V II V
II 'll'El\JV!U"l uru;n l "l!!'.fI V1f1Jl\l\l L~'lJV!tl"l 'llll\l uru;~v: Ll"l'U1UVl"l\l711 tl LflUV1
uu

I Vr I
Llt1: Lfl jfa·il 'U fl :rru~~m rl ']j L~'ll~U"r'u~~v :ft\l Lfl'll~'llll\l UG.J,~llVl'U
f II IV
0~ ~ ~
~I0 Vlj- lJvl0 tl 'J tl t!cV:Jlv:-a\JVll\lfll'UL vmr)n
"'l!ll\l v l tl ':lt!L\Jl...li' LllJ\l Lllu 2 'll'El\l l\l

Lti'l::: tAr~Fl tflutV1'VEluI lu11'.ljVJflL~u')nlJ;I 'Elu0J~~ 2 '1Illl\ltVlll"l vt~uu':Il"l L~t1G)!I'U\J LfluY1~
I ~~

Llfl:'ll'El\l Lf1!7"1' Fl~fl lfl

II 0 .: "~I V 1::

fl'U'UV""l v : uu1'-1'!1m"l um j 61L. tl~:J.Jflj l u-1u 'V I "'
Ltluvi'V :YJ'El\l'Wv"l rnn r"l um n1u
~
I I C\ V 1
LLt1'JLLunvi"l jJVl~flm :r uru;fl'J"l v :~ \l Lriuriuo1~l 7l1J"l \l -:v'1tnu L~u LVl"ll riu-a: v: Lri :r~vi
~~ I
Z/ v V

uru:tl f'llJI \ll 1H0IU'JU L~t!~ L1111 nu Vl~\l v i flUt!~U'W~flJ"l um rltJ~l.Jfl!I tl~Ul vwn w ,
... v

0 a..- Q.o' e;J

Z'!l711Jfl\ltl

I

1. i'l\l'Jtl L ~Ll'U ~ l U'll'El\llljfl'llll\J1jl.J7l J"l tJ-1u
·• ~
I V V,
1""l"."Jm j L"'lltl"'WdLJritit.JLLf9l:1rurnt~1~n Ll.Jv01L1..:luYJ'El\l L'-!"JlUW'Yll ft\l tlTin
L~SJuu;TI iuru~~I v:
2. v L7l DY1l V r :r Vlriu r n ~ri L~tV!'l!'I El -J -1u t ~'tlu ~

'JU

I V II I
3. L ~'El~ \l L7lUflVijJ7lllfl1 ~ L~tltl~'ElUqj;~v: Lfl!~ril t!lJ UVl9WllljJI

V I ~1 L~'Du ~ 'Y S/
Vil \l vi fl L~t!'ll'El -J -1u L~'l.l
LU'El\ll U'vll \l 'll'JI tlr :JJ1tu 1 ih LLt11-a\l 0

v 1u1u

VI I

l11JjjVJ71L~U'Jfl'Ult!'llTI\JLflj~Y1 ~~ ~

4 . ~ 0 &:::.: LlfljJ~'Jll.JVll.J"ltl~\ll.Jt1LVlrl

L'lltl t!fl lll~lJ ltlj"l tJfl"lj 'EltJl \JU'El 61 SJ ,

'lltl\l n I II V

um rwl m.1f!J.Jurv.h uu lJrVl7lYJ'EljJ"l 7ltJll.J'CJTIV1til
SJ

30

VI CJ ~ 11
c..J ~ r-J ~
5 . 'll~H '8i Uflt1 JltJfn J' LtllJ Vi'l/IY'lYltllJI L'C1 tJ L'll\Jllll'8lfl\l 'Jlfn H'l\l

n mn nlti1riVL 1.'l ;-v~VuLLriV'J LL~~ -v~ 1 r V I nu rn r ~I-v~~\l71IB1 u V1ru~" /1-v~ I

i1 1n.h.1n1J 1:JJ

!'./ I VI I VV l l !V
~l'H ~UAu~1 f!LL~ll1-!f)I J~ \l n
tJ fn HWl1J1. 'lt1 L 'J'U~'Jl\l1 J 1 1JHVlfl

I I VI I

l u lYl'Jtltll \l fn J'l1-:JJ I tl fn J' 'LJ'8ll.Jfl JI tJ ~'LJVl'J1 v~ 'llrl'Jtltn \l 'lltl \l J' \l t r'El \l
I9
V I,

~ ~ c,..; I".;\ 0 ~ a,.; ~ ~ ~ a,.; ~ ~
, ,1JJf1'1J Yh:IUrl 'J'l-!LJ' lJVllfn JA I flll'J'WVI 1 lJbl'lntl'l-J 2530 t"l\l'JU'l/I 10 :u11tnm.1 2530

IV 2/ I V
u1u J'\J L ~n\l1riLilfln-vn1J' lV1 L'lllJ'tiL flutV1
I Dtiu1 uu 2530 .9
,
~~ ~q

'iJ'!Jffv fnJ''JI ,"J'\l LJ' tl \l1JjfnJ't1

25 30 ..

I I C'

'Ul tJ J,\l Lrtl \lth L ~'W'8\fl 10,000 lJI VI L fl~:tl\ll-'llzhufNI U 6_, 000 lJIVI

jt)tJtlrlJ"IAI 300 , 000 1JIVI lJ l ~ \l 'VIU

I V I '; / <\ !l/

2 ih rn J'VI tJ l ~·'W'8l flTITI l ArTI\ll 'il~I Un\l I 1! Jl f11 3, 000 m VI ll~ ~~'D
- 2/

'J '8lfl~~'U LU~~tl \l 2 , 000 1JIVI

,I V

4 Ul tJJ"\J l <j!!tl\J~~{lj(ltJ'WFla' 2 ~ j i AI 100 , 0 00 lJl 'l/I 'VlnlJrHVl~Vln&-

AU

, a' II

:U'D l rltlJ" -v·lnfl v l ~J L ~'l-l~fl 2 , 000 1Jl'Vi Ol 'Jt!~ LVl~'Dv~'i1°l:J ~fll tll 'U

.cJ

2 L~1 '1'.lU

V VI VI
l10 UI tJ 'Jj!}\1 Y'IJJI 'llll~tl Lfl ~'D\l 'Dtf! Un\l 1 1-!1 Ll~1JV1U\l UI tJ j \] L~'D\l rintM 'lit tJ
, v .,

lt1 nm viuATI 1 , 500 lJIVl tLfl~1rirm~rn1ri1Y1 nmr 'll1 tJViu~
~/ I ~V
ft I V 9/
,nt Jl~ll :JI tl nt J"~ l nfl~'l-!'111 \l Ylt!lJl tN n tl nt :Jl tJ'{jJJfl :Jl u.'.)'WVl'J11J:~ ~ L1Jur)\l~

31

in.n 1

======;==~======================1+====+====--""T"-+------=r- ~

2530
11 10,ooc -

6 ,ooc -

.... q 1) 300 ,ooc - .
31 316,000 -
lJQl'l!VIU

.. \ ' v

ti1 L~U~Vl LP1r'El.J1'1!ff1Ufh'.l"lt!LL~::

j~uu;l.J1t'l.JV1u1unvn11
1 1 - - - -\ - - - - - - - ----

12 3,ooc -

14 2,000 -

.... q L."J"'WI~ fl 11 5,000 -

UqJ'll

I ~I Y
v1 u L~'UtlYl~'El Lfl T'El.J16nif'1un.J1Ullt'l:

y

'1~fl~u L1J~'El.J

11--~·-----~-------

2530 4 13 100,000 •
.,,.
11
l.J. u.
21
..... ~ .i::;:::. 2,000 -
,, 98,000 -
1Jt'lJ'l! l .JUi'.1fl
"' v v
...... ~ q

UCll'll Lv1 1A'U

% ' ,.,, .... ' .
~'Elj~Uu~v1nu1HV1~~nt'll.J'Ell~'El1

. ·! Vl'W'I

32

I-·

. ..,'
.. •' ....
,' - till.Jfl j'i u 'J'W

.i ! Vl'W'I

.... <;J <=>
10 1JIJJ'1l L\I 'l..J~fl
"' -. .- 11 1,500 -

. , iV

' Ubll~ L fl~'Ll\ll~iflUfl\l 'l 'W 18 1,500 i.-
I" V
:....# :....., VI
:znu L ~r'Ll\ll '1li'liln\l'l 'W1 11;uviu\l l~u

_ ·l -~J_u_1fl· _f.l....__ _ _ _ _ _ _ _ ___.1 .. . _... • _ ···-- ... __ . 1___.. _____ - -~

..

,llr:::i. tJ'1l'W'll'Ll\lfil-JflJ'ltJ1u

ru'W~fl:i 'I u m II I IV ,-
u1un'UU~'V
, 1m
J ' l 'Wi'llJ fl j ' i 0 l l i N Ub...ll;rl 'I \I 61 Vllh:::i. tl'l!'W

:::u'11

I . iV I I iV

1. ·: '1l ":!Ul V1~ m r'W0'IJ'ltJfl'IHl'l\I '1 'l!'fl\11l J' O'Vl'ULLrlfl::: -1rn.J'itN1'Jrl'llJ

I iV I iV , V
fl0'1 ~1J L"Jfl 'I ~ LOfl;'U ]\l'V:::~1JJ:::i. tl'll'U~ 'Wfl'I J'i)'l \I TI\ll 'Ufl'I UVl'U'I
v' .
Iy
2. l ~'Wfl'IJ'~ L f'l :i'l ::;ntJfl'ljJU '1 lULL\l 'll'O\lm rn\IUGJ~Vn\l fl'l 1.J LflUrl
"'
LLfl::: Lf'l :i ~Yl I 'JUl iV nh11.lfl \IUO" J;fl 'U L') fl l I l ~u1111fliiV.riu~ :: J''Jfl Lj~":J ~?'/ W
. ri') fllLfl:::
'll Vim rl'UlJ 'l

I iV iV iV I
vi m r Llfl'Wfl'I ri1 um H~\I uru~flflU'LlU~\I
13. 0
'TI 'JU um Hl'I \I 61 111
"I I I t:n'U"l n

I I iV
~\luru;ilnu1 J.Ju1 u~lJrir'lu~uL ~un'flu TI'l -v-v :::~n1rvifl\l ~J..J1lJfl\IUru;tlriuru;viu\l~ ri
II ~/V <lly~y -
QJ , ,

4 . 1u flJ.Jfl JI tJ~'W~fi°'l tiTilJ'I tJ~\l'll "JUl1-n 'l!'ll 'V :i 'I um :11 ri~'fltJLL'Ci 'J ~\l

I iV I ii/ IV , I iV I ilV I iV

uuru;tt~n1 J.J L'll'l
l 1 l l'l!~tJ1 vi1uri-u\l
0 uuru~Yl'I \I 61 Lwn::: t'l'I fl :i 'I um r viu\l ~ -v
"v ii
'1l A"l 'Eliu'I u

~ iV
n'El'l 'V'V:::uTiun;u11lri1 u~J..Jri r1u-1u1ri

I ii V • I iV I iV
l5. '1l 'JUl Vi m JVl'I ~Llfl llfll Jfi\I uru; L~'U1111 fl\! 'I U;'U l flUfl 'V I fl ~l.Jrl :i 'I u1u
ii •
IY I IV I IV " 1

. . flll'Ullfl ":l ~\I fl "ll 1 fl~ fll JC.JI 'LlUGJ:ti fltlt'lfl Yl'El\IVlr'El1 J.J
ii " ii

33

I I V S'
~'LJ riuu~m"lurn ~I V VV

L1
nHl"l \I , Lnri;u1 'llurlJ.Jrlfi\I j') urn U'Eh:rviuitrfl

VI IV

1 . n 1 ... 1~:lJ9)j')U')..'.Ullfi')'l!J::U: rl'P
tln~r~ifl , IV

rn jl.J')j')tlrn V'ifn'W<::!:l.J"l{!\I 'UUqJ'cJ-fJfl')J.<J'-V! lj~lJ 'H6l 'U

, .V I I I I, V
t1J,.JY)j')U~'W ~rn jU Lrun·:n m HJ"l'WUCU"; WU rnA":Jj'V ~ CJ')lJj')Um j~fi\11 ')Vl')\I
V tV
1fl')ULVll"J'fl'lJn\l~:Uflj')U'.)..'UL ~<::!Unflu '"lif!Ufi\J'.)..U'V*<llVl"L'nrir"!Un"lru!::u: (Vl"l:UV<oJlft\I ')6Ll U
I II

, I .t IV I

f!J.Jflj') u-1u} 1 U'ilfl\l '1U~'llll\I uru;~Vl'D\I m :n~ Lf)lJVl t'f1VlT1J'"11fl\I II Pl0lfli'U"l u11

, I vI I. 2/ 2/ V
..... ~ ~ u...n.. ur..u...~~~~.-J :iu:u"!nt1"'u:. :uu1'0 !!~f!Ua,r..uwn~.:.V::)l{!\ljlUn"lrLV1-=U=:-J'ln'QU,o'UV~l"l\IYi"IUVlr\ln..u...'lJ1:u
~/2,.1 ~
'lJu\IUtvll'llUU
vit11 Ll1u1"1
:u11 ~I1'lVL'LY1It1V1 v~1:uI1'1V5V'i~flI 1uoiu1Ufl~1r1 V L~u~ j"l urn nl t urn rtlnr!

'l

I IV V
L~ U'ln"t.lllfl L~1.Jril
l;\I 'Vi°l 0 mu \I fl'W'lJ')J.J

tJVl l t ! D \ I

IV LJ u rn r ~ \I j"l um r1 u~:uYir"lu-1u~1 nr ~vium ~ L~mm"l r~\IUClJ;

LLVlt11

IV , I ';_,
J.J"lnn-:i1 ~fl\1Utll;;u1u ( Compound Journal Entry uru;~~\IVl"l\IVl"lt!
" "
-v~:<u::!:u
1Vl! I V V ~,1 ... cJ
V n~ II So/ I
" l J Qj'!!Vl l \ I
\l'lJ"l :U 1• nn-:i1V'i<'lI NU.Q..j '<i::l!-'"l':Jtl C) c J 4") 6")
tl LUf)jf:UL"nt!t! l Vi L'llPl l0 'l"l 61 11 lLVl'U

I

q ~J ... <o) ... tj

n"ljL'lJUt11 fluru'ilvinurn'Jl
~, 'l.I·

v: v
l'Dfl\I ll 'JAtt'),in ( Refe r e nc e } UUQ!ll LL~ ~ " Vil.JI " ( Le dger Folio)
nu~ll~~
l Ufl J.Jflj') t 6 u & L~1.lDi I ')./ \l~\I nu n~"Il ')~fl1UU[ll;~v~~\I L{!'lJ~'IlJfl\l'lAUV"l

jf}')
, I V .! - I
: "V
1~:uvi j"l u-1u L~ll1 ViVlr~ U'll :r1 uni ruu:u"! 'V"l nfl:uflj"l u-1u1Au11 Vl· iLfi ~ u~:Ufljl u-1u~
Iv • v• v v \,l~\I
1'DI )')
~\I L~'lJ~'l!J'El\I uru~;L 1 :v 1 ~nu

\I Wfl VI Vljl lJ')') j') Uf)') rih mh1 tli'!\I uru1n Vl f)') j'f nttLLfi
~' -~rD~~ ~~uvi1um Hl\I u~o1;~'D1 -v-v ~~Vlfl"I:unum r
ff~t1r ~1U"ntt~ um J"I um r v
:r V1fwn:u

34

111 rntUY!J' I tJ~u:i.nu\l uru;~~'Elvl nuru;I, llu\l ~:lJfl n u -)u ~ :v
q ~ QI 'i
ri

IV IV V
,1 '1,'ll'El\l 'hu'Ju L~u ~ \l 1'1u 'J'W L~u ~ J' ~1J 'Jl 'WzJJ.m n u~u 'JI ~~\l Vll \l 1'11'W

'f, '

V :v
~ ~Q...'
'J 1 \l ~\JJ' ltJfllJ'Lll 'U1J QJ"il ~l 'W
I VI

~ti1mn tlUQJ~vn :r'Dllll~ .L
VV

\l 1'11uL111Jri Lr uu

L A J'~r!l'WVl1'Wti\J L ~tJ'JO'U

ll1J1J6lltl \l 1~JQJ"'j"j"

- - -- - · · QJ -

urn~~rlI :iJ1J rn~tl~ ~l V '.f VIl'J1uJU~ 2 m 11JA'El LL1Juurn~m iJ
iinwntllltJ'llD\l .. v
v~ '111

:lJIFlJ' j l 'U ( Standa rd Account Form

~ "4 &:>'r.o.J I V

~ c~

Account Form ) lL1J1J'lltl\l1JOJ'1ill1J1JLL'.f fl'Utl:lJJ'll'.fl\l Fl\l 'W

" 9.J

I•

<!) ~ c:J

"il tl1JQJ1!

"'

- :v I :v
~ ~ <'1
I mnfJ')tl'.i"J"'1JI tJ A0l'D'f""i1JI 'LJ WLJI ·:v°ItJ 'J'U L\"I"tl
1°l 'U 'JU l \I tl 'J'l.JV!
..; "'.! Ref Amount

'J 'UV!

Da t e Exp l ana tion He f Amount Dab Explanation

I II

I II

I :;:v yy

Lun~ 'i"I mLlJlJ'll'D-3 ut1,1.~'1J"l 0 L~ Ufl"l 'UL rtUflLLa ::f'l"l 'UL r i r~n

'3rt'ULL1J'3l ")'1J1u
.J• ,., y ,... ' l:f.
,,, v ... l::f ., y

11 2 '11"'1 ..:i f'l..:J'U'Ufl"I n1"'l u'llviflavinf-1 H l ::vin..:i r "llJl"lt.11u L..:i UVl"'I -3 fl"'llH f'llJf'lr-1 H'IAtN
y r~~i1..I:i uf:lv1•~..•:iu·"lunrir t'i'o..y:iuu"'l~n1,."l
. u a :: u Lri r~9'l~nf-I 13.Jvi~ n n u tJaa'tl;\h;~l::
fl"l

" "" ~ ,-.. y I ..:J

• •LU'IJUllf)flfi Lf)lJfl lUllU'Elflflft Ll"l Hl?Hlfl"lLLV'lflft't\ y

. ,... "' lo< ..:J... ... ..-J
lJnJ~ LL1J1J LLfifl-3 U'flflfl~\.l'UlJti flliCll:: f'l-3 'U

36

.... I S./ r., Lfl!V"W" l ·- .
~ LfllJYl
1-lt!I Cred i t ,UElflftfl
":l'WVl f'l0"l ll'l"l'lJI U
Bal a nce
Date Explanation Ref, Dabit
-

.'

•·

II I

S./ I · II V
ur.u,;LL1JlJU\ll\lvlfllLlJlJLl!flrlj\l~'lru\lv0lt!":l'W L~l.l Ll'lUYIU'Cl::: LPl j~Yl LTtJ\l11

I II IV I
VlflO'WlL~ :::FlY)OlJ)ll\I v0lt!":lt! L~·'l.J]ll\l \~ 3 ~\l ~1 ":lrhvi rlJLL~fl\l 'LJ'i'.lflfl~'i!ll \J UG!~ 'llll\I 'LJ'D\i'll'l~
V S./ I , ., V ,

jl L~y:: LLflfl\J 'LJ'f)\i)fl811Vlflfl !~~~fl! jlJtl~fl 11 'U fll 'WUrJ~ fl! J1;11Lillfl\i'lf!Vil1 \i) flU L'Ell
,, . I "' . , I V

0 L~ul 'W'llll\l LflUfl lLfl ~ Lfl 1~fl~flfli! 1,'l.!fl!~-~uru~'l.rn~'LJ'Ll\i'lfl~'DLILL~":l rn ! t.11

v l'U":IU

.Y I ., S./ I , 9J I I

'LJ'Dflfl~ffD'U1Ml\I , ~\I 'tih, 1fl \i'lLIU frnJr \l ~~·llJ")tl L~-'W~fl\ll 1l Vl!JnlJULl\i'l\i)~~~'DU l ~)j

, I S./ L~1.JvN 'I II I , I 'l_, V
l~lJfl LUTI\l vi fl'il'iN U'Elflfl~1 D1~ 1 : : lJ
1L 1. l\i'lU1JJl3'l'D\l
r 0 ":l'W 'WLtriri :::S'J'U\l Vl'.ll I , ~/ ":l

":lJJv l'l.J

II ,
~ ~ ~HlUDflfl~ ~ ......... ~ a
"'ll rllVI 1....lJLillflfl~ L?l ?f4l'!J'DVI.~....fl ":ll fll LU'l.lUElflfli'!
LUl.l<Jlll\J LfllJVlVI HW'J 'WfllJrJ'D'DI

, •, V '-' ?/ I !l/ ,

vr.:::i .... "...) 1:1 ~ ~J • r.-. ,::.:,! LU~HtJ'Llflflflfl'JU1~'C-ll fl~dJfll•'vi ' ..! 0 ~ ~

\ill J.JUfl\i'J'lJ'D-.l 1J(l]1ltlU L'1.IU'l.lvl'W ":l'i.l L\I UVl Hl'WI L\1 1..l LLYl 'Ln l Ut.l
I~ ~..'
V, rI

U'flflfl~iV.=!lrC:.Jflvl ,- v::: ,.::: J I'"\ ~ ~ - - I!"! ~!

flUflfi L'lJUt!'htl ":lti L-.l 'Wtlt.!Vl":I UVIJJ flLLfl-.l Yl ":l'DUI \l L'TI'W 1JflJ'Jlfl flVl'Wfll JJ
, . .llmiv :::JJU'C)flflfl Lfl1Jl'I r:.; ~
, Iy y

r · cJ r.\ Lfl"l'IVlJ'-.JJU'Ofl\i'l~ Hrw-. n::: &'J • /""."; ~

LLVlftl Lf1 L'lJ'LJUvl'W ":It! L-.l'W'llll\IU'Clflfl'Cl'l..l'Wfl":lU

Io I I ~.I
.fll 1Lllt!Utll~l.ru v:::vi01Vl'W~ L,~'Ll1.'l\I 1"1 Ufl"l rl tlrl~J9'11"1 u-1u~r'ElLl"l t.l L~ll ~'l.l~'U
~. ~ VV ,I Y~

vim I Ufll r~ti)..]111. 'U~J.JflJ'I LI-1'1.l'lll -.l ffW -v:::ill:w1Ll"ltlUGJ~l71 ~\I~
~

37

.. I

.... tj Lfl'11V""I 18

lJQl'lJ jt'lU'UYl I
"
Lfl 'll'V""I 21
25 •• -j') . 300 , 000 '
j') . 1 98 ,000
,q .... cJ -j ") . 100 , 000 ;
Ii I
Jj . llb.U,c::lVl'W J

1 I

.... cJ <'!

4 llf.'J"liYll ..:J c-i Li'l'i'JVI 31
v
j ") . 1 316 , 000
...... ,, '.).,' &-SJ/
.I
lJGJ'D L~ I Vl'U
"

I 25 •• .
,, .... "'1

3J . tl4 lJflj"J!:f'Utl'l.lYl
"
.1

,I j

.I

..., cJ

1Jfl..J,'1lVl'U

i 25 ••

I I

I I ~ . rn .... -=:! ci

II Uf'JSWll ..:J
~J
11 I! i

38

\l1JVlfl~Q\l ( Trial Ba l ance )

I 2/ I 2/ z..t s..1 I
L ~'tl1 flUt!~!H1 tl fll r ~ lLflfl;t! tldJJfl~\l J1 tlfll r LlJD\l fl'UU~::: tn u1 tlurn~
1V I 1
a:: ~ u

LL tintl:r ~ LrJVlLLb'l 'J 'ilt!ffu tln.;P; <J'.-J uv11\l1J'Vlfl~Ll \l'"T"I1\l LU'U\lUlLfl fl\lUDfli'l \l rnri<T!I! 'lJLl\l1J!.:..~'!.o1J

f t ~I

Y11 \l '1 Vi flUnJ~ u-1u1 ',1 '1uv1U\ll fltJ~fltJDflflfl Lf'IUYI1 'm'Jfl"v1U\l LL~::: tltlflflfl L11 r~vi
y , lu I ,V I V I,

1 'JTifl'viJ 'lflVlU\l Llt'l :r 'll-l'!l'tl\l tJDflflflLLYl~ :::vnn~1 : : Lvi1 ni1 ~ ~ Li~ n::: ':11 Y11 J.rn~nrn r
I I I i, V
'Y
UblJ~PlUUJ"l tlfll H1U\l '1 ~ Lnfl~'Uv:::Yl'O\l fl \l Ubll~'Vn \l fl"l'lH fllJYlllfl::: 1L\')j~fl irv°l'U'liH ~'W
I~ I~ rJ < I r V
""1<CJ ...

Vl LVl1fl'ULflJJ'O
f..l..\lt!!::'::Ufl1:f'Vl01\l1JVlflftll\l 1"l\lLU.;'; Ufl 1 j ~"a' 1u'lJt!J::V: l'U~\l'l 1 fl1j~\J1J..W. 'i.olJ t!U fl
ii ~
1 ..,vi·1 1
IY I V I Z/ IV f

.., cJ \l 1JV1fl'f!D\l 1::: i~01''1~Ju <'~C) ~ cJ rn n~,.~. ¥'U'..J1

tlmJ1 \l tiflY'l'tl \l Y11 JJV!flflfll rnruc;i11 LJJD LY'lfl Lf!VlYl ll\l
~I ~~ I ~I

tlllflflfl LfllJYl Lvn fl1J U'Uflflfl LPl j ~Yl lLt'l ~tl fl~~it1J.rn°1\l 1J'Vlflft'O\l 0 J l ~u L~'f)
v1 l/
flllt!Vl1\l 1J fll

I ,V

~ 'ltJl Vl'Vl1\l1Jfl1j l ~t!1fl\l1tl;tl

Y1I TI1tlul/L Ju\l1J'Vlfli:lD\l'lJD,I\lr\lL~D\l1Jrrnr 1u-1u~I 30 ,D11u1 tiu 25 "° .

\l 1J 'Vlfl fl ll\l

I

,o,.; ~ ' .c-.

tl:i- :::-v'1'luvi 30 lJ'C'llntii1 25 •••

<'.J .... "'1 <') Lfl1"J"Fl 11 LPl :i- f"l"YI ~

' i l t l 1Jbll'D Lfl'lJ'\11
u
.., cJ

Uf)j'il

.-., -11 4 , 500
-13 2 , 000
L\l U~ fl

,.... y ~

;,;{
'J fl fl l'. UL U,,,fltl \l

f'lj<C'.) J\J1 ....
..l c;i;:f1Ufl.J 1 U 17 7 , 500

HltJUVl 1=18 400 , 000

v~, 21 98 , 000 -
3 16 , 000
cJ 414 , 000 -
-
L11 V1tl

,Vltl 31

.I1-I 4 14 , 000 !
I
- ·-·

39

r"' ' 9./
l flUUf1~tJTifl '.! ~J.J 'llll\l 1°1'LJ".ltl L~tlVl1 \l fl11J LfllJYHLft: l f1J"~Yl'llll\l\l1JVlflfttl'1

nuIV I II I r n j~\IJ1JVlfl~fl\l ~ \lil".l~D1Vmn.nu

ri".lr-v:vifl \l Lvn ; \l L!un".11\lUVlflt'ltl\lft\lrl':i ttYi

2,.1 , \ V I II
n ".11 J..J·Y-1 n1 rft..:J iif1l1l1: t1nYlD\l ~ViJ.Jfl ~\) ttJ..J1 : 1J.J~m rn\l D'ru~ Lt'JU VlrtiiN ilru~uYi111
~ . SJ I IV Q./ S/ ~,

~ \l a..' t::.J ..:!J ~ - &:J ~ - r...!c~ cJ -
JI LLYI l Utl1JOJ'll 1/li1 tl\l ft\l 1/11 \l Yl1 tl LflU".l f1 tl
ZllJfl U".lt! Lr! Uf11l'UVi J"'D i"! \l tlfl1JDJ'D L'lltl
I~
... ' I VY '· fl 2/

ft\lUflJ~jt!UtlYlllVltlUOJ; L Pl~TI\lYlf1Llo/1\llL ~ : 1 l \ ll ' l l l 'l.!'v°ltl"nl L ~U~ LVllfltlLL~".l
~ .::J
LP1r f

~- c:..; c...<

\l1J VlfltlTI\lf1U\lPl\lft\lYl ".lL 'Jltlfltl

~I ~ ~G.o' t.." I t::J , 'f ~

0
t'l\ltlUl\J1jf1Y11J.Jf11! Vl l\l1JVlflftll\l f1tJ\l t!1J ".ll J.JUi:LU'lltl'DUJ.Jlf1 All n111:

VI VI I V I V SJ V
l l l'1! l ~u LPl~TI \l VlflllTiu ~71 ".ll jl uni ! Lnf'l7lunVJri: n urn ! f'lt1°1111 n \l UQJ~Vll \l Y11 u

V II
~ ~cJ ~
runi o cv o

LY11J V1Llft: L Y)flfl')U11U Jt! L\l 1-!Vl L1111 fl'UVlf1Pl j\J' LLft: rn J Pl ltl".lrHVil Ullflflfl'll'O \I LLfl fl:
vv , ,

luo1 ~l flUt'lflYlTI\l tltlf1v1 nu~ml 'J'l~0l\l 1JVlflftll\I iJ\I L~um HJrUj ".llJUTIYlflt'l'lJ'D\l
0

fl1/l l

"' I 9/ 9J VI I, ,

UQJ~~ft \l1 l".lWJ 'v1JJfljJI ":ll ti~ L~U')Otl 1 fltl LrtJ\I fl'l 1Jft0l~1J~Pl~ j 1 :1.Jjl f1[)1 t!-lUflft
I 2/'
QJ ' ~\11.~wrn L~u11nuTifl1 tl'11JVlfl~tl\l ~\l L~u1u1ri1 Y'IU

LLfl: \I un'11 j 'lll flv1u j 0 um j

Vl l\l

\ II I

~ c.J 6) ~ c j ~ "i
Z1 ~ fl".lf1Ll 'Cl: '.!')fl Lj ')f)')I 1/lv: Vl1 1 1 flUllfl Lt!Ulli'U LVifl l 'Wtl Lfltlfl J\l
"
v

r-J0 " 0 c...' -

f11!Vl1\IU1/lflft ll\l1/l1YllJ.Jftlf1Ufl\ltl

·~1Utlflflfl'll'El\l urn~Vlf1UGJ~ l ~ ~'It!'/
1• ~ riu ! 0 Lf l U Y l l l f t :

":IJ.Jv lt! ".lt! L t!Vll \l

Y. \ ti , V VI

~fl 'IJ'El\l Ut:ll~ Llft".l L~tltltlfl j ".lJJfl".ltl~'UclTI

" ~/
l1/11'11"11 tl LPl j ) 0
( Footing .V I I
. UTO,JY 1'1-l"lt!

VI
L~u1X1 '1 1flU L~u 1u vn'1u".lu L~tr5'v.1>1rivn mm LViUTI l 'titnJJ nfi'fl~Tiut)fl1 u ~f1tlf! ! ":I~

V Z/ V C\ 9/ Y SJ I
'll'O\l v0'"lt!JU L~'1-l'IJ'I \l UllUll'Of1'YI f)~i \I jJ') f)tJz;J~V,J;l ~tl'Ufl ')tJ~U~'Ol '1l U'Till '1 n um j'!Jll\I
v ,J
v J'

'lJ l\11/l~lf) ~\l~".l lltl l\l 'IJ "l\I H l\IU