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บทที่ 1 สินทรัพย์และเงินสด
1.
2.
3.
18 1. 2. 1 3. 2 4. 1
4.
18 6. 3 7. 1 8. 2 9.
5.
18 11. 1 12. 2 13. 3 14.
6.
18 15. 16. 17. 18.
7.
1. 2. 3.
8.
1. 1
9.
1. 2. 3. 4.
10.
11.
1. 2. 3.
12.
4. 5. 6.
13.
1. 2. 3.
14.
4. 5. 6.
15.
16.
Assets are resources
a business owns. The business uses its assets in carrying out such activities as production and sales. The common characteristic possessed by all assets is the capacity to provide future services or
17.
18.
19.
Current Assets Noncurrent Assets
20.
12
21.
22.
12
23.
24.
25.
31 25X2
26.
25x2 25x1 4 100, 000 80,0 00
27.
25x2 25x1 4 100, 000 80,0 00
28.
29.
30.
1. 2.
31.
3. 4.
32.
1. 2.
33.
3. 4. 5.
34.
6. 7.
35.
36.
Deposits in Transit 1.2
37.
2 2 2.2
38.
3 3 3.2
39.
1. 2.
40.
1 2 1. 2.
41.
1
42.
43.
1
44.
45.
46.
47.
1
48.
1 25x 2 3,9 00 3,9
49.
1 25x 2 31 100 10 0
50.
1 Petty Cash
51.
1
52.
1 3. 4.
53.
1 2 1. Imprest System 2. Fluctuating System
54.
1 1. 2. 3.
55.
1
56.
1 6.
57.
1 3 1. 2. 3.
58.
1 Imprest System x2
59.
1 25x 2 1 2,00 0 2,00 0
60.
1
61.
62.
1 x2 5
63.
1 15 500 265 710 170 1,645
64.
1
65.
1 Imprest System x2
66.
1 25x2 31 150 200 380 80 810
67.
1 25x3 1 810 150 200 380 80
68.
1 Cash Budget
69.
1 1. 2.
70.
1
71.
1 1 ) 90,000 95,000 96,000 9,00 0 14,2 50 72,0 00 9,500 14,40 0 73,50 0 9,600 14,70 0 75,00
72.
1 1 95,2 50 (1,4 40) 93,8 10 97,4 00 (1,47 0) 95,9 30 98,30 0 (1,50 0 97,80 0
73.
1 = 72,000 x
2 % = 1,440 = 73,500 x 2 % = 1,470 = 75,000 x 2 % = 1,500
74.
1 2 ) 25,000 29,000 32,000 5,00 0 23,2 00 5,800 25,60 0 6,400 28,80 0
75.
1 2 28,2 00 (464 ) 27,7 36 31,4 00 (512 ) 30,8 88 35,20 0 (576 34,62 4
76.
1 = 23,200 x
2 % = 465 = 25,600 x 2 % = 512 = 28,800 x 2 % = 576
77.
1 2 30 25x2
78.
1 1) 58,0 00 98,8 10 5,00 60,0 00 95,9 30 5,00 61,00 0 97,80 0 5,000
79.
1 2) 27,7 36 20,0 00 7,70 0 30,88 8 20,00 0 7,900 34,62 4 20,00 0 8,050 200,0
80.
1 136, 810 55,4 36 101, 374 160, 930 58,7 88 102, 142 163,8 00 262,6 74 (98,8 74)
81.
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