ch2-1

2 ก

ŕ¸

(Financial Statements)

!" #$% &'%(

)* +', ภภ) -ภ% ./ ภ, #% ภ, ภ0 ) -ภ% "$ 1 "/ ' ภ2 3 # " / !" ŕ¸

)' )' 4 !51 #% ,$ #% ภ- !

!"

6/) -ภ% ŕ¸

5% '-72 %. %8 0 - /15 )* !51

#% ŕ¸

!51 ) -ก% #% ก

(6 6 9 ก (:; < ( 35 8 % ก 2 ! % ก

) 1. "/' 2. ก2 3 # " /

3. 4" 65%3) A 3.1 !" ก )' )' !51 #% ,$ #% 3.2 ก2 3 # " /

B" ! B, 4. ก - !

!"

5.

D (:; '- 6/) -ก% ก

- - 1' (:; (Accounting Period) 1.

2.

3.

)L)M (Calendar Year) )Lŕ¸

(Fiscal Year) )L ) - P (Budget Year)

ภ2 3 # " / (Income Statement)

ŕ¸

2 # A

S8 % !" +'ภ"2

#% ภ,ภ!2 ( 1" 1'

S8 %! /)4 $ B 15 8 % )

3"$ภ( 75 4;$,5 #% 1" 1' (A '$1 ,- +'ภ2 3 ! %6(1 8% # " /

5 4" 3"$ â&#x20AC;&#x201C; 75 4;$,5 = ภ2 3 !/ . (# " / !/ . )

3"$ (Revenues) ภS # A #% ) -D ; W ; X Y9ภ,4 - 15 1" 4 &)#% ภ3"$ ( 8%ภS # A #% !

(S W 8%ภ'"#%

A! 0 )* +'4 $ / #% ภ,ภS # A D" 3 53"$ )* ภS # A #% / 3"$ , ภภ' / #% +&$ )*

,$ #% ภ,ŕ¸

) - Z #% 3"$ 1. 3"$, ภภ"2

(Operating Revenues)

)* 3"$, ภภ,ภ'(ภ#% ภ,ภ;5 3"$, ภภ# !

7$ 8% ภ2. 3"$%8 (Other Revenues)

)* 3"$ %$% 3 53"$ ภ", ภภ,ภ'(ภ2.1 "%ภA (

)^ +' ( _'_ 2.2 ภภ2 3 (Gain) ;5 ภ2 3 , ภภ# !

(S W _'_

75 4;$,5 (Expenses) ก '"#% +') -D ; W ; X Y9ก ,4 - 15 1" (:; 4 &)#% ก !&: ! 8%ก "3)#% !

(S W 8%ก

ก "# A #% A! 0 +'4 $ / #% ก ,ก '"' D" ก '"' (A 3 5

ก ", กก ,("! / 4 $ ก5+&$ )*

,$ #% ก ,ก

) - Z 75 4;$,5 (ภ,ภ4 $ ภ) 1. 75 4;$,5 4 ภ"2

(Operating Expenses) 2. 75 4;$,5 %8 (Other Expenses) 2.1 "%ภA ,5 (Interest Expenses) 2.2 Z Y

3"$ (Income Tax) 2.3 ภ# " / (Loss) ;5 # " / , ภภ# !

(S W _'_

) - Z 75 4;$,5 (ภ,ภ,2 5 !

7$ ) 1. 6$ / # (Cost of Goods Sold) 2. 75 4;$,5 4 ภ"2

(Operation Expenses) 2.1 75 4;$,5 4 ภ# (Selling Expenses) 2.2 75 4;$,5 4 ภ(General and Administrative Expenses) 3. 75 4;$,5 %8 (Other Expenses)

ภ,(" 2 ภ2 3 # " /

2 &) 1.

(Report Form)

ภf ภ2 3 # " / g (Income Statement 8% Profit and Loss Statement) 2. (:; (Account Form)

ภf (:; ภ2 3 # " / g (Profit and Loss Account)

&) ภ,(" ภ4 ภ2 3 # " /

2 1 . 78% 1. 1 . !" %"#( A " 1 (Single h Step Form) 2. 1 . !" %" ' #(A (Multiple h Step Form)

1. !" %"#(A

" 1 (Single Step)

%&

(

ก "#$ '

%& ( ก ! "#$

ก ( ) ก ก ! "#$

(ก ก ! ก ( ) ก

(ก

ก ( )

xx xx xx (xx) (xx) (xx) (xx) xx (xx) xx (xx) xx

2. !" %" ' #(A (Multiple Step)

(ภ(

ภ)! ( (Gross Profit) (ภภ"#$ ' ภ( ) ภภ1ŕ¸

%& (ภ% & ( ภ! "#$

) ภ( ) ภภ! "#$

(ภภ! ภŕ¸

(ŕ¸

ภ( )

xx (xx) xx (xx) xx xx (xx) xx (xx) xx (xx) xx

"/' (Balance Sheet) 78% ŕ¸

2 # A 6 '(ภภ(:; ( % ( 13)

S8 % !" 4 $ B 9 -ŕ¸

#% ภ,ภP 1( 4"1(

15 !

(S W '- A ! ) - Z %-3 )* & ' 75 5 4" '-

/

5 4" 9 ŕ¸

A! /) , ภ( ภภภ1ภ( ŕ¸

4 ! /" (:; 6(A 656$

, 1( ,(" 2 "/' 0 !

(S W (A

)* ! 75 ภ,ภ7 % 7 % 4;$) -D ; W !51 #% /77'Z %ภ4 !

(S W ภ15 A! '!51 #% ,$ #% ภ,ภ4 !

(S W ภ15 /

! ภ(:; (Accounting Equation) '5 4;$3)#%

/ = '5 #%

/

8% (S ภ2 #$ = '5 #%

/

(Resources) (Sourecs) 8% !

(S W = A! + !51 #% ,$ #%

!

(S W (Assets) (S ภ% &45 71 71 7/ #% ภ,ภ(S ภ"( ภ'5 1 )* +'#% 6/ภPW4 %" 6 0 ภ,ภ7 "15 ,-3"$ ( ) -D ; W

; X Y9ภ,, ภ(S ภ( A 4 % 76

! /)! -!2 7(:#% !

(S W 1. ก ,ก )*

,$ #% 8%71 7/ 3"$ (! 6 (16 '-3 5 6(16 ) 2. !

(A

ก ", กก ) -ก% ก ,ก 3. !

(A ! 1(" )* 6(1

3"$ 4. !

(A ! ก5%4 $ ก ") -D ; W4 % 76

)2 3 " ก 45 2 4 $ 1. )2 3' 2. )2 3 ' 2.1 # $ $ 2.2 & "#$ 4ก 93 2.3 )2 3 () ( 2.4 )2 3 ' %&

!

(S W /

1 (Current Assets)

!" 8 % ! ( S W %8 l )'

)*

!"3"$ 5 ,# 8%4;$ "3)4 ภ"2

"! A Z 4 1 )L 8% 1 % - - 1' ภ"2

6 )ภ6 '$1 65 - - 1' 4",- 1ภ15 $ - - 1' ภ"2

6 )ภ6 #% ภ,ภ!(A ภ15 1 )L 4 $ 8% - - 1' 1 )L )*

ภPnW4 ภS , P ,(") - Z !

(S W /

1 65 $ % - - 1' ภ"2

6 )ภ6 # % ภ, ŕ¸

ภ15 1 )L ภB 4 $ 8 % - - 1' (A l )*

ภPnW

!

(S W /

1 !" 4 "/' (ภ6 '2 "( ŕ¸

)' )' )*

!"3"$ 5 8% !Z S7'5% ภ!/"3) ภ!Z S7'5% $% !/" "( A

!" '-

o ภ.

7 (Cash on hand and at banks)

' / ;(1 7 1 (Short h term Investment) '&ภAภ7$ '-6(r1

( !

7$ 7 '8% (Inventory) 1(!"/! A

)'8% (Supplies) 3"$7$ ( (Accrued Revenue) 75 4;$,5 '51 $ (Prepaid Expenses) !

(S W /

1 %8 (Other Current Assets)

!

(S W3 5 /

1 (Non - Current Assets) # $ $ (Long ?Term Investment) 45 ภ# E%! ' ' % '#)ภ)2 34 $ ' ! ' % 2) )( ภภ%& ' ภF "ภภภ%& G H ภภ( ภ# # & '# 4I H

)(J 4 $ 3 $ ' 4 $ $ # ) ภ# ภ# E%! ' )ภ)(J 4 $ 3 & $ ) )! ' % 2%& )ภ) 2) 3 ) ภ) ภ%& & &E%!

2%& 4 $H 3 (H ' KF %& & "#$ 4ภ93 (Property, Plant and Equipment) 1. & (Land) 2. (Building) 3. 4ภ93 (Equipment) 4. %& )ภ(Machines) 5. %& (ภ"( "#$( ()! (Furniture and fixtures)

!

(S W3 5 6(16 (Intangible Assets) )2 3 & F4 ' % () ( &ภภF "#$ ) F# 45

H '#)ภ\ ) "#$ )2 3 ! $ ' 4 $H 3 ] \ภ"ภภภ( 1. # ^ (Copyrights) 2. )( (Patents) 3. ) 4 (Franchises) 4. %& ' ภ(Trademarks) 5. (Goodwill) 6. )cc (Leasehold)

!

(S W3 5 6(16 (Intangible Assets) !

(S W3 5 /

1 %8 4" %ภ, ภภ2 "31$#$ 6$

;5

75 4;$,5 %6(" (:; (Deferred Charges)

A! (Liabilities) Z -+&ภS( 4 )^,,/ ( #% ภ,ภZ -+&ภS( "( ภ'5 1

)* +'#% 6/ภPW4 %" 6 0 ภ;2 -Z -+&ภS(

( A 7 "15 ,-!5 +' 4 $ภ,ภ!&: ! (S Wภ) -D ; W X Y9ภ,

! /)! -!2 7(:#% A!

1. Z -+&กS( #% ก ,ก 6 %5 /77'Z %ก 2. ก ", กก ) -ก% ก ,ก 3. ,-6$% ;2 -78 "$1 (S ก #% ก ,ก 4 % 76

A! 5 %%ก )* 2 ) - Z 1.

A! /

1

2.

A! 3 5 /

1

2.1

ก&$ 8 - - 1 2.2 A! %8

A! /

1 (Current Liabilities)

!A - - 1' ภ;2 -78 Z 4

)L 8% Z 4 % - - 1' ภ"2

6 )ภ6 #% ภ,ภA! /

1

,-;2 -"$1 !

(S W /

1 ภ4 $ ภ8%ภภ5% A!

/

1 %8 # A 4 5 %ภ, ภA ( 1 !51 #% Z -+&ภS( - - 1 7 "15 ,-6$% ;2 -Z 4

)L ( , ภ1( 4 "/'

ภ& ) 45 ' ! '

"ŕ¸

ภ(:; '-

ภ&$ 8 , ภ.

7 (Bank overdrafts and Loans from banks)

,$ Aภ7$ '-6(r1

,5 (Accounts Payable "#$ Notes Payable)

,$ A%8 (Other Payables) 3"$ ( '51 $ (Unearned Revenue) 75 4;$,5 7$ ,5 (Accrued Expenses)

)^ +'7$ ,5 (Accrued Dividends) !51 #% A - - 1 ภ2 "Z 4

)L (Current portion of Long ? term Debt)

A! 3 5 /

1 (Non h current Liabilities) ' Jk ' ! & $ $ # ภ$ ภภ1 4I ' % ภภ$ $ # ภ( 4ภ( ภภ' ! $ $ ภภภภF % ภภ2%& E%! )2 3 & F ภ" ' ! $ $ # $ 4l K F# ภ& ภ) $KFภ2) "#$ (ภ# ( G )( ภ! ) ภ' $ #)ภ9$ $KFภ2)

ภ& ) 45 ' ! '

"ภS( . (6 8% /$ ภ&$ (Bonds Payable)

ภ&$D" ,2 % (Mortgage Payable)

A! %8 (Others Liabilities)

!51 #% ,$ #% (Ownerxs Equity) ภ"#

' Jk

'#% )2 3 ภภ'#) ภ')ภ' ! )! ! )2 3 â&#x20AC;&#x201C; ' ! = )2 3 ' %

ภ) ภ) ภKF J% '

4 $ŕ¸

1. % '

1.1 ' )c (Common Stock) 1.2 ' (Preferred Stock) 2. ภ' % ภF# 3. (& ภ' % (& ภF# 4. ภ$

: ? ก

XX

(ก J ()

(XX) XX

1ก ก 4 $

XX

XX

ภ,ภ$ /$ !51 (Partnership) ' ' )c $ ( 4# & "4# ) KF 45 '

? ภXX ?

XX ?

XX XX ภ( ) $ & )

"

XX

KF 45 '

XX

$ /$ !51 ) - Z ," -

(4;$1 . / 7 )

' !"#$ กF % กKF 45 '

$2) ? ก $2) ? $2) ?

KF 45 ' : ? ก ? ? ก ( ) $ & )

" KF 45 '

XX XX XX XX XX XX

XX

XX XX XX

Y( ,2 ภ(" (Corporation) KF J% ' : % '

$ & ภ"#$ ภ$"#

ภF# '

ภ$ ) "#

( ภq' %& ) ) KF J% '

XX XX XX

XX XX XX XX

ภ,(" 2 "/' 2 F4" 1. " (Report Form) 2. " )c (Account Form)

6(1% 5 2.5 #"

( ก # 9 ) & 31 ) 2548 !

(S W )2 3'

#Fก' !ก - ) ! 4#% )2 3' )2 3 ' & "#$ 4ก 93 - # ^ )2 3 ' )2 3

' : 50,000 75,000 5,000 130,000 200,000 20,000 220,000 350,000

A! '-!51 #% ,$ #% ' ! '

' !ก

' ! '

? ( 1ก ก

(ก J ()

' ! "#$

153,000 2,850 155,850 200,000 44,150 (50,000) 194,150 350,000

71 !( S( .W#% ก2 3 # " / ก( "/' !

(S W = A! + !51 #% ,$ #% + 3"$ h 75 4;$,5