1. 1 25 (2542, 4) (cash) ( )

2. 4 1. 2. 3. 4. 5. 6.

3. 5 lapping 1. 2. 3. 4.

4. 6 5 6. 2 (check kiting)

5. 7 1. 2. 3. 4.

6. 8 1 31 2547 34,998 35,050 52 .. 31 34,988 52 35,050 35,150 35,050 100 .. 31 35,150 35,050 100 3 1. (pass book)

7. 9 2. 3. (bank Statement) (pay-in slip cash, cheque) (over draw) (bank overdraft) XX XX

8. 10 XX XX XX / XX XX XX XX XX , , XX XX XX XX

9. 11 (time lags) (errors) 1. 1.1 1.2 2. 2.1 ()

10. 12 2.2 2.3 2.4 2.5 3. 3.1 895 859

11. 13 3.2 2 1. 2. 1. 2. () 3.

12. 14 () 4. 5. 6. 2 Bank Statement 2547

13. 15 2547 2547 .. 1 18,000 .. 2 31001 12,880 3 80,000 3 31002 18,240 5 20,000 4 31003 34,760 10 56,000 5 31004 9,280 12 70,000 10 31005 32,280 15 92,000 15 31006 76,000 20 24,000 21 31007 54,000 21 28,000 23 31008 11,000 28 2,000 26 31009 9,600 29 7,200 27 31010 19,000 30 8,000 28 31011 48,000 1 2547 30089 500 30092 9,256 30097 3,600

14. 16 (Bank Statement) 2547 2547.. 1 185,755 2 PC 18,000 203,755 3 TRD 80,000 283,755 3 CS 31001 12,880 270,875 3 CS 31002 18,240 252,635 5 CL 20,000 272,635 6 CS 30089 500 272,135 7 CS 31004 9,280 262,855 10 CC 56,000 318,855 11 CS 30092 9,256 309,599 12 PC 70,000 379,599 13 CS 31108 16,000 363,599 13 CS 31005 32,280 331,319 15 PC 92,000 423,319 16 CS 31006 76,000 347,319 21 PC 52,000 399,319 22 CS 31007 54,000 345,319 25 CS 31008 11,000 334,319 26 CS 31009 16,800 317,519 27 CR 20,000 297,519 28 CM 80 297,439 28 PC 2,000 299,439 30 CS 31011 48,000 251,439 30 IN 300 251,739 31 251,739 PC TRD CR CC DD IN CL CS CM

15. 17 1. 31 2547 252,559 2. 3. 4. 31108 1 31 2547 31 2547 251,739 67,200 31108 16,000 83,200 334,939 No. 30097 3,600 No. 31003 34,760 No. 31010 19,000 (57,360) 277,579 31 2547 252,559 52,000 300 52,300 304,859 20,000 80 31009 7,200 (27,280) 277,579

16. 18 2547.. 31 52,300 - 52,000 - 300 - 20,000 - 80 - 7,200 - 27,280 -

17. 19 2 2.1 31 2547 31 2547 252,559 52,000 300 52,300 No.30097 3,600 No.31003 34,760 No.31010 19,000 57,360 109,660 362,219 67,200 31108 16,000 20,000 80 31009 7,200 (110,480) 251,739

18. 20 2.2 31 2547 31 2547 251,739 67,200 31108 16,000 20,000 80 31009 7,200 110,480 362,219 52,000 300 52,300 No. 30097 3,600 No. 31003 34,760 No. 31010 19,000 57,360 (109,660) 252,559

19. 21 (imprest system) 1. 1 2547 5,000 2547 .. 1 5,000 - 5,000 - 2.

20. 22 (Memo) 01 PETTY CASH VOUCHER 2 2547 1 220 - 2 50 - 3 80 - 4 6 5 30 - ( ) 380 - ---------------------- ---------------------- ------------------- 1.

21. 23 2547 2547 .. 2 220 50 80 6 5 5 330 180 9 140 9 10 14 70 600 18 110 8 10 23 180 70 270 26 60 12 10 6 5 28 70 40 2547 .. 2 01 220 50 80 30 5 02 330 180 9 03 140 90 14 04 70 600 18 05 110 80 23 06 180 70 270 26 07 60 150 31 08 70 40 610 550 260 350 450 600 1.2

22. 24 3. 2547 1. 610 2. 550 3. 260 4. 350 5. 450 6. 600 2,820 2547.. 31 610 - 550 - 260 - 350 - 450 - 600 - 2,820 -

23. 25 4. 31 2547 150 90 2547 .. 31 150 - 90 - 240 - 2548 .. 1 240 - 150 - 90 - 530 210 420 390

24. 26 2548 2547 2548 .. 31 (150+530) 680 - (90+210) 300 - 420 - 390 - 1,790 - 2548 5,000 XX XX XX XX 1. 2.

25. 27 3. ( )

26. 28 11. 2. 3. 4. 5. 6. 7. - - - - 8. 9. 10.

27. 2911. 2547 ..10 400,000 18 1,500 2,000 5,000 20 50,000 23 3,000 2% 25 10,000 500 12. 4 .. 2547 44,800 44,775 13. 2547 .. 5 7,000 6-15 1,900 2,200 500 1,300 16

28. 30 17-31 1,500 500 1,200 31 4,000 1. 2. 14. .. , .. .. 2546 2547 2546 .. 1 4,000 8,000 1-30 1,480 480 1,820 580 1,000 30 6,000 ..1-31 1,240 1,505 380 31

29. 31 2547 .. 1 1-31 1,000 200 500 450 31 740 1. 2. 15. 2547 125,260 108,732 1 13,872 2 240 3 2 No. 080014 11,640 No. 080020 10,240 4 7,200 5 1 20 6 1,580 1. 2.

30. 3216. 31 .. 2547 5,275 1,325 1 1,414 2 1,671 1,761 3 2,937 168 4 No. 432801 3,400 No. 432952 2,800 No. 432866 4,831 5 823 1. 2. 17. 31 .. 2547 30,000 9,110 1 14,200 2 2,564 3 300 4 29 .. 47 20,000 12% 150 5 3,000 6 3,000 7 4,995

31. 33 4,599 1. 2. 18. 30 2547 47,000 54,679 1 1,850 2 9,000 30 .. 2547 3 879 4 735 825 5 560 1. 2.

32. 3419. 1 .. 2547 40,650 .. .. 2 2,339 .. 3 No. 47005 5,760 5 16,291 7 No. 47006 10,180 8 2,223 10 No. 47007 1,366 11 16,948 13 No. 47008 7,484 14 1,820 16 No. 47009 6,636 17 11,159 19 No. 47010 8,590 20 1,642 23 No. 47011 4,311 24 2,614 27 No. 47012 911 27 4,155 28 No. 47013 17,732 31 .. 2547 Bank Statement 37,945 11,614 49,559 No. 47002 3,250 No. 47003 2,420 No. 47004 3,239 8,909 40,650

33. 35 31 .. 2547 Bank Statement Dr. Cr. .. 1 37,945 1 11,614 2 No.47003 2,420 2 No.47004 3,239 2 2,339 4 No.47005 5,760 5 16,291 8 2,223 8 No.47006 10,180 10 100 12 16,948 13 No.47007 1,366 13 No.47008 7,484 14 1,820 15 18,400 17 11,159 18 No.47009 6,636 20 1,642 22 No.47010 8,590 24 2,614 26 No.47011 4,311 30 4,155 31 4,155 31 1,898 74,807

34. 36 600 1. 2.

35. 37 , . (2538). . 6. : ... ______ . (2542). 2 . : ...______ . (2544). .. 2544 1. : . ______ . (2544) . .. 2544 2. : . (2543). . . . (2543). . : . . 2543. . . ( 3-84). : .Harrison , Waller T. & Horngren Chartes T. (1997). Financial accounting. 3th ed..New Jersey : Pentle Hall.Kieso , Donald E., & Weygandt, Jerry J. (1998). Intermediate accounting. 9th ed. United States of America . John wiley & Sons.

36. 38