F


1.                (Accounting)
      .                                     F
      .
      .                     F
     .              F
2.                      F
      .
      .                         F
      .
     .
3.                                      F           F
      .
      .       F   F F
      .               F
     .              F
4.
          .        3
     .     4
     .     5
   .       6
5. F     (Bookkeeper)
     . F         F       F
     . F       F                    F
     . F     F       F F
   .       F
2
6.        F                                                                   F
      .
      .
      .
      .                               F
7.    F                                               F                           F
      .
      .                           F
      .                       F
      .
8.                F
      .
      .
      .                                                               F
              F                                               F
      .                                       F                   F
9.
      .
      .
      .                                           F       F
      .                   F
10.                                       F                               F
      .
      .
      . F
      .               F
3
11. F
      .
      .
      .
      .     F                                     F
12. F                           F                         FF
      .
      .                                               F
      .                                                                F               F
      .
13.                         F                                      F                       F                         F
      F                                                        F                                   F         F
      .
      .                                                                        F
      .
      .                                                                    F
14.                                                                                                                      F
      .                                   F
      . F                               F F               F F
      . F                           F
      .                 F               F F                                                            F
15.                                                                                F           F           F F   F
      .             F                   F F
      .         F                       F F
      .
      .                                       F
4


               F




F 1.   F 6.        F 11.
F 2.   F 7.        F 12.
F 3.   F 8.        F 13.
F 4.   F 9.        F 14.
F 5.   F 10.       F 15.
5




                           F         F           14               F F                F       Fra Luca Pacioli
F              F                             F   F            F         F        F             F               F               18
                                                                                                   F F                     F
         F F       F           F F                        F        F
                                                          FF                FF           F
                                                      F                              5                   F F       F   F




    1.
    2.                 F         F       F
6




     1.                                  F           F                                             14                        F F                               F               Fra Luca Pacioli F        F
                                                         F                     F                                   F                   F       F                   F                   F            18
                                                                                                                                                                                           F F
                  F                                                  F F               F               F F                                                 F               F
     2.                      5


                                                                                                   (Accounting)                                                                 (Bookkeeping)


                                                                                                                               F                                       F                                     F
          F                                      F
                                                                                                               F                           F
     1.                                      F
     2.                              F                           F                                 F                               F
     3.                                                                                                      F F
     4.                                                                                                                F
                          (Bookkeeping)                                    F                                                                       F
                                                             F                             F
                                                                                               F                                                       F
     1.       F                                                                    F
     2.                                                               F
     3.                                                                                                                F F




1.
2.                    F          F
7




         1.                                                                                F                       F
                              F          F               F
         2.                                      F                                                             F               F
                                                                                                                                                           F




     F    F                                          F                     F                       F       F                                                               F
F3
1.                        F        (Private Accounting)                                                                F                           F
                                                             F                     F           F                                       F                               F
                                     F
2.                                (Public Accounting)                                                                                          F               F
                                             F                         F               F
              F
3.                    F              (Govemmental Accounting)                                          F                   F                           F           F
                                      F     F F                                                                                    F       F




1.
2.                F                                              F F           F
8




         1.                        F                                            F
         2.                    F                    F               F
                  F                         F                                                       F       F
                          F                                                         F




                              (Financial Accounting)                                        F
                                           F                                F F F       F       F
F             F
                            (Managerial Accounting)             F                                       F
F F                       F          F
                      F            F          F         F




    1.                                                      F               F
    2.                                 F        F                       F
9




1.                                               F                     F
                 F                                       F                 F                        F   F
                                             F
2.




                                                                               F            F


1.                                                                                              F           F   F
2.           F                                                                                                      F


3.       F               FF            F F           F                                 FF
4.   F               F            F                                F
5.                                FF                                               F




1.                                               F F
2.                            F         FF                   F F
10




1.                                     F F            F                                              F                   F
                                                 FF                       F                              F
2.                       F        FF           F F                                          FF




                                                                                   F

1.                                                            F                                  F                   F           F

2.                                                F                                                              F           F       F
                                       F
3.       F
4.   F
5.           F                             F
                                                                  F   F                F
6.                           FF                                                        FF




1.                   F                                    F
2.               F                                                            FF                             F
11




     1.                              F                                    F             F   F

     2.




                                             F

     1.        F F                               (Monetary Unit Assumption)
     2.                F          (Brsiness Entity Assumption)
     3.        F                             (Objective Evidence Assumption)
     4.                   (Periokicty Assumption)
     5.            F                   (Going concern Assumption)
     6.                  ( Cost Assumption)
     7.                                  F (Revenue Realization Assumption)
     8.                              F FF             F (Matching Assumption)
     9.          F (Accrual AssumPtion)
     10.                             ( Conservatism Assumption)
     11.                           ( Cosistensy Assumption)
     12.             F          F             (Disclosure Assumption)
     13.                          (Mortality)




1.                F                                F F
2.                    F          F                           F        F         F   F
           F                             F
12




1.                   FF                                                                                                                               FF                                                     F                                       F
     F
2.               F




1.                        F                                                                                                                            F                                   F
                                                  F
2.       F       F F                                                                                     F2                                                                            F                                                 F
                              F                                                                                                   F
             F                            3                                           F        F F                                            F                F F                                                         F   F F
3.                                                                    F                                                                   F                              F                      F                F F                 F                   F F
                                      F                                                   F         F F                               F                         F
4.                                                                F                                                   F                                              F                                           F F                         F                 F
                                                      F                                       F F                 F
5.                    F                                   F                                                                                       F                                        F2
                                  F                           F                                                                                            F                                                                                     F
                                                                              F
6.                                                                                                            F                                                                                     F                                                    F         F
                                                                                                                                                                             F
7.                                                                        F                                               F                   FF                                 F F                    50




1.       F       F F                          F                                                      F
2.                                                                                F                                           F                                                                                        F
13



     1. 3                                                    F F F                 F F                           F               F F                              F       F F
     2.                                      F




                                                                                       F                         F2
1.                                                                 F                                                         F                   (       .)                         13   2491
                                                 F
     -               F
     -           F                                             F                                                     F
     -       F                                                                                         F
     -                           F                       F                                                 F F
     -                       F                       F                     F                                                                 F
2.                                                                                                                                     ( . .)                 F
         F                                           . . 2505                                  F
     -                                                                                                                   F
     -                                                                                                       F
     -                                   F                                                 F                                                                          F
                                     F
     -                   F                                                         F




1.                                                                             F                   F                                                 F
2.                                                                     F                                                                                                        F
14



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




                                          F


1.    F                               F            F            F                                                    F    F
2.                        F                          F F                    F
3.                                F                   F
4.                                                FF F
5.                F                                                 3               F F                      ,                    F   F   F F F
                      -         F        F                                      F
                              3,460 -
                                  180 50
                          1,100,510 -
6.        F                                                                                   F F                F            F
                              F      FF                                 F
                                   1,650               -
                                  12,300               50
                                     650               25
                                     550               25




1.                                                                                                   F
2.            F                                             F
15



1.   F                        FF   F                                   F           3
             F F        (,)            F   F         F F F   (-)           F   F
2.       F                                     F F                 F
              F    FF
16




1.                    F                       (Bookkeeper)
  .               F                         F          F
  .           F                           F               F
  .       F                             F          F F
 .                                  F
2.
      .                          3
  .                             4
  .                             5
 .                              6
3.                                                            F       F
  .
  .                       F   F F
  .                               F
 .                              F
4.                                            F
  .
  .                                                   F
  .
 .
5.                                        (Accounting)
  .                                                               F
  .
  .                                               F
 .                              F
17
6.                                          F                           F
 .
 .
 . F
 .                  F
7.
 .
 .
 .                                              F   F
 .              F
8.                                  F
 .
 .
 .                                                                  F
            F                                           F
 .                                      F                   F
9.      F                                                       F               F
 .
 .                              F
 .                          F
 .
10. F                                                                       F
 .
 .
 .
 .                      F
18

11.                                                                            F               F       F F   F
 .             F           F F
 .         F               F F
 .
 .                                   F
12.                                                                                                                  F
 .                               F
 . F                       F F                       F F
 . F                   F
 .                 F       F F                                                             F
13.                          F                                         F           F                             F
 F                                                     F                               F           F
 .
 .                                                                 F
 .
 .                                                             F
14. F                                    F                     FF
 .
 .                                               F
 .                                                         F               F
 .
15. F
 .
 .
 .
 .     F                                     F
19

               F




F 1.   F 6.        F 11.
F 2.   F 7.        F 12.
F 3.   F 8.        F 13.
F 4.   F 9.        F 14.
F 5.   F 10.       F 15.
.                   .             1.               :            F                             ,F . . 2537
            F           .          1.                   :               F             , . . 2536
    F                       .                    F 1.               :             F
            .                   F 1.               :                F                     F                     , . . 2545
        F       .                       1.                  :               F         F                              , . . 2539
                    ,                        .                                  F .                :        F    F     F     , . . 2546

Basic accout

  • 1.
    F 1. (Accounting) . F . . F . F 2. F . . F . . 3. F F . . F F F . F . F 4. . 3 . 4 . 5 . 6 5. F (Bookkeeper) . F F F . F F F . F F F F . F
  • 2.
    2 6. F F . . . . F 7. F F F . . F . F . 8. F . . . F F F . F F 9. . . . F F . F 10. F F . . . F . F
  • 3.
    3 11. F . . . . F F 12. F F FF . . F . F F . 13. F F F F F F F F . . F . . F 14. F . F . F F F F F . F F . F F F F 15. F F F F F . F F F . F F F . . F
  • 4.
    4 F F 1. F 6. F 11. F 2. F 7. F 12. F 3. F 8. F 13. F 4. F 9. F 14. F 5. F 10. F 15.
  • 5.
    5 F F 14 F F F Fra Luca Pacioli F F F F F F F F F 18 F F F F F F F F F F FF FF F F 5 F F F F 1. 2. F F F
  • 6.
    6 1. F F 14 F F F Fra Luca Pacioli F F F F F F F F F 18 F F F F F F F F F F 2. 5 (Accounting) (Bookkeeping) F F F F F F F 1. F 2. F F F F 3. F F 4. F (Bookkeeping) F F F F F F 1. F F 2. F 3. F F 1. 2. F F
  • 7.
    7 1. F F F F F 2. F F F F F F F F F F F F3 1. F (Private Accounting) F F F F F F F F 2. (Public Accounting) F F F F F F 3. F (Govemmental Accounting) F F F F F F F F F 1. 2. F F F F
  • 8.
    8 1. F F 2. F F F F F F F F F (Financial Accounting) F F F F F F F F F (Managerial Accounting) F F F F F F F F F F 1. F F 2. F F F
  • 9.
    9 1. F F F F F F F F 2. F F 1. F F F 2. F F 3. F FF F F F FF 4. F F F F 5. FF F 1. F F 2. F FF F F
  • 10.
    10 1. F F F F F FF F F 2. F FF F F FF F 1. F F F F 2. F F F F F 3. F 4. F 5. F F F F F 6. FF FF 1. F F 2. F FF F
  • 11.
    11 1. F F F F 2. F 1. F F (Monetary Unit Assumption) 2. F (Brsiness Entity Assumption) 3. F (Objective Evidence Assumption) 4. (Periokicty Assumption) 5. F (Going concern Assumption) 6. ( Cost Assumption) 7. F (Revenue Realization Assumption) 8. F FF F (Matching Assumption) 9. F (Accrual AssumPtion) 10. ( Conservatism Assumption) 11. ( Cosistensy Assumption) 12. F F (Disclosure Assumption) 13. (Mortality) 1. F F F 2. F F F F F F F F
  • 12.
    12 1. FF FF F F F 2. F 1. F F F F 2. F F F F2 F F F F F 3 F F F F F F F F F 3. F F F F F F F F F F F F F F F 4. F F F F F F F F F F F 5. F F F F2 F F F F F 6. F F F F F 7. F F FF F F 50 1. F F F F F 2. F F F
  • 13.
    13 1. 3 F F F F F F F F F F F 2. F F F2 1. F F ( .) 13 2491 F - F - F F F - F F - F F F F - F F F F 2. ( . .) F F . . 2505 F - F - F - F F F F - F F 1. F F F 2. F F
  • 14.
    14 1. F F ( .) 2. ( . .) F 1. F F F F F F 2. F F F F 3. F F 4. FF F 5. F 3 F F , F F F F F - F F F 3,460 - 180 50 1,100,510 - 6. F F F F F F FF F 1,650 - 12,300 50 650 25 550 25 1. F 2. F F
  • 15.
    15 1. F FF F F 3 F F (,) F F F F F (-) F F 2. F F F F F FF
  • 16.
    16 1. F (Bookkeeper) . F F F . F F F . F F F F . F 2. . 3 . 4 . 5 . 6 3. F F . . F F F . F . F 4. F . . F . . 5. (Accounting) . F . . F . F
  • 17.
    17 6. F F . . . F . F 7. . . . F F . F 8. F . . . F F F . F F 9. F F F . . F . F . 10. F F . . . . F
  • 18.
    18 11. F F F F F . F F F . F F F . . F 12. F . F . F F F F F . F F . F F F F 13. F F F F F F F F . . F . . F 14. F F FF . . F . F F . 15. F . . . . F F
  • 19.
    19 F F 1. F 6. F 11. F 2. F 7. F 12. F 3. F 8. F 13. F 4. F 9. F 14. F 5. F 10. F 15.
  • 20.
    . . 1. : F ,F . . 2537 F . 1. : F , . . 2536 F . F 1. : F . F 1. : F F , . . 2545 F . 1. : F F , . . 2539 , . F . : F F F , . . 2546