2
5
...
...
...
3 2516
148
( 0105)
5 3
1. - 5 2. 30 3. 10 4. 10
1. - 10 2. 60 3. 45 4. 10
1.
2. 3.
149
( 0105)
1. - 2. 2 3.
4. 5.
5
1. 2. 3. 4. 5.
150
( 0105)
1
(Journal)
(Journal) ( : 2551)
2
1. (Special Journal)
2. (General Journal)
1. (Special Journal)
1.1 (Purchase Journal)
1.2 (Sales Journal)
1.3 (Cash Receipts Journal)
1.4 (Cash Payments Journal)
151
( 0105)
1.5 (Sales Returns and Allowances Journal)
1.6 (Purchases Returns and Allowance Journal)
2. (General Journal) (, 2540)
(Posting) (General Journal)
(1)
(2)
.. ..
. . (3) (4) (5) (6)
(7)
(1)
(2)
152
( 0105)
(3)
(4)
(5)
(6)
(7) ( : 2551)
153
( 0105)
1 1.
2.
.. .. .. .. 3. .. ..
154
( 0105)
1
1. (Journal) - 2. 2
1. (Special Journal) 2. (General Journal)
1. (Special Journal)
1.1 (Purchase Journal) 1.2 (Sales Journal) 1.3 (Cash Receipts Journal)
1.4 (Cash Payments Journal)
1.5 (Sales Returns and Allowances
Journal) 1.6 (Purchases Returns and Allowance
Journal)
3. (1) (2) (3) (4) (5) (6) (7)
155
( 0105)
2
1. 2. 3. 1 2 4. 1 ( : 2554)
1. 2. 1 3. 1 1 4. 5. ( : 2540)
156
( 0105)
5.1 1 2556 60,000 70,000 35,000 41,000 2556
2556 .. 2 5,050 3 80,000 6 6,000 9 90,000 11 600 12 2006489 22,000 14 4,000 16 8,000 17 50,000 18 7,800 19 30,000 22 2006490 15,000 26 7,000 30 1,500 31 19,000 2006491
: 1. 2. (Post)
157
( 0105)
1
.. 2556
. . .. 2
-
101 102 105 201 301
60,000 70,000 35,000
- - -
41,000 124,000
- -
2
101 401
5,050 - 5,050
-
3
105 201
80,000 - 80,000
-
6
501 101
6,000 - 6,000
-
9
102 101
90,000 - 90,000
-
11
502 101
600 - 600
-
12
106 102
22,000 - 22,000
-
14
104 101
4,000 - 4,000
-
16
102 401
8,000 - 8,000
-
17
104 201
50,000 - 50,000
-
158
( 0105)
2 .. 2556
. . .. 18
103 401
7,800
-
7,800
-
19
101 102
30,000 - 30,000
-
22
201 102
15,000 - 15,000
-
26
102 103
7,000 - 7,000
-
30
503 101
1,500 - 1,500
-
31
504 102
19,000 - 19,000
-
(Journal) (Ledger) ( ) () (Account Code)
159
( 0105)
5
1 = 1 2 = 2 3 = 3 4 = 4 5 = 5 (Chart of Account)
1. 11 () 12 13 14 15 16 17 18 19
2.
21 22 23 24
160
( 0105)
25 3.
31 32 33 4.
41 42 43 44 5. () 51 52 53 54 55 56 57 58 59
161
( 0105)
( : 2543)
3 4
1. 101 () 102 103 104 105 106 107 108 109 2. 201 202 203 204 205 3. 301 302
162
( 0105)
303 4. 401 402 403 404 5. () 501 502 503 504 505 506 507 508 509
163
( 0105)
2 1. 2. 3.
164
( 0105)
2
1.
1. 2. 3. 4. 5.
2. 5 1. 2. 3. 4. 5.
3.
165
( 0105)
3
1. 2557 2557 .. 1 12,000 8,000 6 1,000 10 2,500 15 21,900 6 16 3,500 21 10,500 22 2,000 25 3,650 28 6,500 30 5,000 31 2 1,500 2557
166
( 0105)
1 .. 2557
. .
-
-
167
( 0105)
1 .. 2557
. .
168
( 0105)
3
1 .. 2557
. . .. 1
-
12,000 8,000
- -
20,000
-
6
1,000 - 1,000
-
10
2,500 - 2,500
-
15 -.
21,900 - 21,900
-
16
3,500 - 3,500
-
21 -
10,500 - 10,500
-
22 -
2,000 - 2,000
-
25 -.
3,650 - 3,650
-
28
6,500 - 6,500
-
169
( 0105)
1 .. 2557
. . .. 30
-
5,000 - 5,000
-
31
3,000
-
3,000
-
170
( 0105)
5
1. . . . .
2. . . . .
3. . . . .
4. . .. . .. .. . . ..
5. . . . 1 . 2
171
( 0105)
6. . . . .
7. . . . 3 .
8. . . . .
9. . . - . - .
10. . - . - . - . -
172
( 0105)
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
173
( 0105)
1 2554 - 2540 1 2551 1 2551
