matika TMB½rCMBUkTI 1 ³ eskþIepþIm----------------3• lMnaMbBða ------------------------3• cMeNaTbBða -----------------------4• eKalbMNgénkarRsavRCav -----4• visalPaB nig EdnkMNt;énkarRsavRCav ------4• sar³sMxan;énkarRsavRCav ----41>5>1- sarHsMxan;cMeBaHRkumsikSaRsavRCav-------------------------------------------41>5>2- sarHsMxan;sRmab;sNæaKar----------------------------------------------5• bøg;RsavRCav (Conceptual Framework) -----5• rcnasm<½n§KeRmagRsavRCav (Structure of Research Proposal) ---------------------6CMBUkTI 2 ³ rMlwkRTwsþI---------------72>1- karRKb;RKg;karTij nig sniñFi 72>1>1- niymn½ysniñFi ------------72>1>2- lkçN³énkarRKb;RKg;snñiFi72>1>3- niymn½ykarTij--------------72>1>4- KNenyüTijTMnij-------------82>1>5- lkçNHrYmGMBIKNenyüTijTMnij nig sþúkTMnij(sniñFiTMnij)---------------82>1>6- Gb,har)anTTYlBItMélTij bgVilTMnijTijsgvij nig bBa©úHéfø - - -82>1>7- bgVilTMnijTijsgvij nig bBa©úHéfø----------------------------------92>1>8- kareRbIsþúkTMnijenAcugRKaKNenyü92>1>9- cMNaydwkCBa©Ún-----102>2- kt;RtakarTijTMnij-------------102>2>1- karTijbB©úaHéfø --------112>2>2- KNenyüsRmab;karbgVilTMnij/ karbBa©úHéfø nig éfødwkCBa¢Ún-112>3- TijTMnij -------------------------112>3>1- EbbbTTijTMnij ------------112>3>2- skçIbRt½GaCIvkmµ-----112>4- mUldæanénsniñFi------------122>4>1- cMNat;fñak;énsniñFi----122>4>2- karkMNt;cMnYnsþúk----122>4>3- RbB½n§KNenyüsareBIP½NÐ-------------------------------------------------132>4>4- RbB½n§sareBIP½NÐmYyGMLúgeBl 132>5- karkMNt;éføedImsþúktamRbB½n§sniñFiGciéRnþy¾------------------------------------132>5>1- viFIsaRsþcUlmunecjmun132>5>2- karkt;RtacUlkñúgTinanub,vtþieRkamviFIsa®sþcUlmunecjmun----------------------14

2>5>3- viFIsaRsþcUleRkayecjmun142>5>4- karkt;RtacUlkñúgTinanub,vtþieRkamviFIsa®sþcUleRkayecjmun--------------------152>5>5- viFIsaRsþéføedImmFüm152>5>6- karkt;RtacUlkñúgTinanub,vtþieRkamviFIsa®sþéføedImmFüm-----------------------162>6- RbB½n§sniñFi³ RbB½n§GciéRnþy¾ nig kMLúgRKa-162>7- karRtYtBinitüsniñFi----------172>7>1- viFIsaRsþlk;ray-----------17CMBUkTI 3 ³ viFIsaRsþRsavRCav----183>1- TIkEnøøg b¤ GgÁPaBRsavRCav-------------------------------------------------183>2- RbePTénkarRsavRCav------183>3- kareRCIserIssMNak b¤ ):an;KMrU-------------------------------------------------183>4- ]bkrN_ nig smáarsRmab;RsavRCav----------------183>5- viFIsaRsþaRbmUlTinñn½y 183>6- viFIsaRsþaviPaK nig bkRsayTinñn½y---------------------------193>7- EpnkarskmµPaBsRmab;RsavRCav-------------------------------------------------203>7>1- skmµPaBRsavRCav------203>8- EpnkarcMNay-----------------21Éksareyag CMBUkTI 1esckþIepþIm• lMnaMbBaðaRbeTskm<úCaKWCa RbeTsEdlkMBugGPivDÆn_eTAelIRKb;vis½ymYycMnYnmandUcCavis½yksikmµ vis½y]sSahkmµ nigvis½yeTscrN_ . kñúgenaHEdrvis½yeTscrN_k¾CaEpñkmYyd¾sMxan;edIm,ICYy GPivDÆn_esdækic©CatieGaykan;EtmanPaBrIkcMerIneLIgehIyvis½yeTscrN_naeBlbc©úbÇnñenH eXIjfamankarrIkduHdaly:agxøaMgeRkamkardwknaMd¾qøasévrbs;raCrdæaPi)al . RsbCamYyKñaenaH pgEdrRbeTskm<úCasMbUreTAedayR)agÁR)asaTburaNCaeRcInedIm,IfVaydl;GaTieTB nig buBVkarICn ehIyk¾Caekrþi_mrtkdl;GñkCMnan;eRkay)andwg)ansÁal;EdlfaCaekrþi_dMENlbuBVbursExµreyIg bnSl;Tukçdl;bc©úb,nñCaBiessKWR)asaTGgÁrvtþCaGc©riymYyd¾Gs©arüEdlsßitenAkñúg extþesomrab eFVI eGayeP£oveTscrN_Cati nigGnþrCatimkTsSnaKµanQb;Qr .

RsbCamYynwgPaBrIkceRmInéneP£óveTscrN_ eFVIeGayeP£óvmkTsSnakm<úCamYycMnYn)anmk vinieyaKTunkan;EtmankarekIneLIgehIytRmUvkark¾mankarekIneLIgeTA nwg vis½yBaNiC©kmµEdr CMrujeGaymankardwkCBa©ÚnTMnijmkkm<úCaedIm,Ipþl;esvakmµepSg² kñúgkarpÁt;pÁg;ePJóveTscrN_ RKb; Catisasn_ . CamYyKñaenaHEdlextþesomrab CaextþmYykñúgcMenamextþd¾éTepSgeTotEdlsM bUreTAedayrmNIydæanR)agÁR)asaT nig R)asaTGgÁvtþEdlsßitenAkñúgextþesomrabeTIbeFVI eGayextþenHRsUbykeP£ovCatinigGnþrCatiCaeRcInEdltMrUveGaymankarekIneLIgnUvePaCnIydæan pÞHsMNak;sNæaKarCaedImRsbCamUykarekIneLIgénpÞHsMNak;ePaCnIydæansNæaKarTaMgGs; enHeFVIeGayRbCaBlrdæenAkñúgextþesomrabenHTTYl)an»kaskargar nigCYykat;bnßyPaBRkIRk )anmYykMrit . mUlehtudUcenHeTIbtRmUveGayRbFanRKb;RKg; Rkumh‘unTaMgenaHxitxMRbwgERbgrk RKb;meFüa)ayedIm,IbMeBjtRmUvkareP£oveTscrN_ ehIyedIm,ITTYl)aneCaKC½y KWGaRs½yeday karRKb;RKgRbB½n§KNenyünighirBaØvtßú)anl¥ . karRKb;RKgKWCaEpñkmYyEdlmansarHsMxan; cMeBaHEpñknImYy²ehIykarRKb;RKgkarTijnigsnñiFik¾edIrtYy:agsMxan;pgEdrsRmab;Rkumh‘unb¤ GgÁPaBedIm,IeGaykarpÁt;pÁg;tRmUvkar)anTan;eBlevla nig eRbIR)as;TMnijrbs;xøÜneGayTTYl)an RbsiTi§PaBx<s;. karRKb;RKgkarTijnigsnñiFiCaEpñkmYysMxan;sMrab;RbB½n§KNeyü nwgmineFVIeGay raMgsÞHdl;karTijnigpþl;esvakmµeGayGtifiCn. ehtuenHehIyeTIbRkumeyIgx£úMeRCIserIsRbFan bT {karRKb;RKg karTijnigsnñiFi} mkbkRsaysarNabMeBjlkçx½NÐkRmitfañk;briBaØabRt .• cMeNaTbBaðakarRKb;RKgral;karTijnigsnñiFi

vaCaEpñkmYyEdlmansarHsMxan;xøaMgNas;sMrab;Rkumh‘unrW GgÁPaBEdrGacCYydl;GñkRKb;RKgkñúgkarRtYtBinitüeTAelIcMNayénkarTijc,as;las; .dUecñHetIsNæaKar GgÁr)a:ra:DIs mandMeNIrkarkñúgkarTij nig snñiFi)anya:gdUcemþcedIm,I TTYl)anRbsiT§PaB ?• eKalbMNgénkarRsavRCaveKalbMNgsMxan;énkarsikSaRsavRCavrbs;RkumeyIgxJúMEdl)anepaþteTAelIRbFanbTkar RKb;RKgkarTij nig snñiFiman3cMnucdUcxageRkam ³EsVgyl;BIsßanPaBTUeTABIsNæaKar GgÁr)a:ra:DIsEsVgyl;BIdMeNIrkar karRKb;RKg;karTij nig karcuHbBa¢IsnñiFirbs;sNæaKar GgÁr)a:ra:DIsBiPakSaBIdMeNIrkarénkarRKb;RKg;Tijnig kt;RtasnñiFirbs;sNæaKar )a:ra:DIs1>4- visalPaBénEdnkMNt;énkarRsavRCavtamryHkarsikSaeXIjfa karRKb;RKg;karTij nig snñiFimanlkçNHTUlMTUlayxøaMgNas; tamRbePTTMnijnigesvakmµ . edayEp¥keTAelIRbFanbTEdl)ankMNt;dUcenHkarsikSaRsav- RCavKWepþatedayykcitþTukdak;eTAelIcMNucEdlmandUcxageRkam ³viFIsaRsþénkarbBa¢aTijviFIsaRsþKNnakMNt;éføedImRbB§n½énkarRtYtsnñiFi nigviFIsaRsþrkSaTuksnñiFiehtuenHehIyeTIbRkumrbs;eyIgxJúM )ansMerccitþeRCIserIsEpñkRKb;RKg;karTij nig snñiFienAkñúgsNæaKar GgÁr)a:ra:DIs extþesomrabedayeRbITinñn½yBI 2010 dl; 2011 .1>5- sarHsMxan;énkarRsavRCav1>5>1- sarHsMxan;cMeBaHRkumsikSaRsavRCavcMeBaHkarsikSaRsavRCavenH eFVIeGayRkumrbs;x£úMTTYl)annUvbTBiesaFn_nigcMeNHdwgCa eRcInenAkñúgkarRKb;RKg karTij nig snñiFiyl;dwgBIrebobpÁt;pÁg;TMnijecj-cUl nig viFIsaRsþ epSg²eTotTak;TgnwgkarbBa¢aTij nig RKb;RKg;sþúbBIsNæaKar .

1>5>2-sarHsMxan;sRmab;sNæaKarkarsikSaRsavRCav BIGgÁPaBNamYyEtgEtpþl;GtßRbeyaCn_eTAdl;GgÁPaBenaHnwgrkeXIjBIviFIsaRsþmYycMnYnedIm,IedaHRsaybBaðaEdlekItmaneLIgenAeBlkMBugdMeNIrkar . rWGackat; bnßyBIcMNucxVHxatmYycMnYnEdlekIteLIgknøgmk .1>6- bøg;RsavRCav (Conceptual Framework)

KeRmagRsavRCavRtUv)anbgðajdUcxageRkam ³

eskþIsnidæan nig karpþl;CaGnusasn¾

1>7- rcnasm<½n§§KeRmagRsavRCav ( Structure of Research Proposal )kñúgkarsikSaRsavRCavenH RtUv)anEbgEckCaR)aMCMBUkdUcxageRkam ³ CMBUk 1 ³ esckþIepþIm CMBUk 2 ³ rMlwkRTwsþI CMBUk 3 ³ viFIsaRsþRsavRCav

CMBUkTI 2rMlwkRTwsþI2>1-karRKb;RKgkarTij nigsnñiFi2>1>1- niymsnñiFi snñiFi KWCaRTBüEdl ³¬k¦> TuksRmab;lk;kñúgdMeNIrkarGaCIvkmµFmµta

¬x¦>sßitenAkñúgdMeNIrkarplitsRmab;lk; b¤ ¬K¦>manTRmg;CavtßúFatuedIm b¤ smÖarHeRbIR)as;kñúgdMeNIrkarplitkmµ b¤ kñúgkarpþl; esvakmµ .snñiFi rYmman TMnijEdl)anTij nig TuksRmab;lk;vij ]TahrN_ mandUcCaTMnijEdl TijedayGñklk;ray nig TuksRmab;lk;vij b¤k¾Ca dI nigRTBüsm,tþiepSg²eTot EdlTuksRmab; lk;vij. snñiFi k¾rYmbBa©ÚlpgEdrnUvplitplseRmc b¤k¾ plitplBak;kNþalseRmcEdlplit edayGgÁPaB nigrYmmanpgEdrnUvvtßúFatuedIm nigsMParHpÁt;pÁg; sRmab;eRbIenAkñúgdMeNIrkar plitkmµ . ¬ esovePAesdækic©nighirBaØvtßú RkumRbwkSaCatiKNenyü kariyal½y Éksar³ gItayI TMB½rTI 2 ¦2>1>2- lkçN³énkarRKb;RKg;snñiFisniñFiKWCaRTBüsm,tþiEdlmanenAkñúgRkumh‘unlk;TMnij nig eragcRkplitkmµEdlGñkRKb; RKg;RtUvkarB½t¾mansnñiFiedIm,IkMNt;éføTMnijEdlRtUvkt;RtaTaMgéføedImRKa nig éføcugRKadUcenH Rbsin ebIkarkt;Rtamin)an RtwmRtUveTGacnaMeGayb:HBal;eTAdl;r)aykarN¾hirBaØvtßúeday GeBa©tna.dUcenHedIm,IeGaykarRKb;RKg;snñiFiRbRBwtþeTA)anl¥ KW

TMnijRtUv)aneKerobcMTukdak; enAkñúgEpñkepSg²Kañ taMgBIeBlTijmksþúkTuk nig ykmkeRbIR)as;. 2>1>3- niymn½ykarTijkarTij KW CacMnUlsuT§Edl)anmkBIkarTijTMnijeRkayBIkarcMNaymYycMnYnEdleFVI eGaymankarfycuHnUvcMnUldUcCasac;R)ak;EdlCalT§plénkarpøas;bþÚrrvagGñklk;nigGñkTij.2>1>4- KNenyüTijTMnij (Accounting for Purchases of Merchandise Inventory)2>1>5- lkçNHrYmGMBIKNenyüTijTMnij nig sþúkTMnij ¬snñiFiTMnij¦KNenyüsnñiFiTMnijmanBIrRbePT KW³RbBn§½snñiFiTMnijtamkalkMnt; (Periodic

inventory system)RbBn§½snñiFiTMnijGciéRnþy_ (Perpetual inventory system) RbBn§½snñiFiTMnijtamkalkMNt;(Periodic

Inventory System) ³Rkumh‘unminRtUvrkSabBa¢Ikt;Rta éføedImrbs;snñiFiTMnijRbcaMéf¶ . CMnYsmkenaHKWvaRtUvrab; nig RtUtBinitüsnñiFiTMnijenAcugRKa edIm,IkMnt;snñiFiTMnijnigraykarN_enAelItaragtulükar. éføedImsnñiFiTMnijenAcugRKaenHnwg køayeTACaéføedImsnñiFiTMnijedImRKarbs;RKabnÞab; nig RtUv)aneRbIR)as;edIm,IKNnaéføedImrbs; TMnijlk;ecjedIm,IbegáItr)aykarN_cMeNj-xat(Income Statement). KYrkt;sMKal;fa tamRbB½n§ snñiFiTMnij tamkalkMnt;elxnakt;RtaeGayKNnIsnñiFiKW)an bgðajenA cugRKaKNenyü .KNenyüTijTMnijtamRbBn§½snñiFiTMnijtamkalkMnt;eBlTijTMnijbBa©ÚlXøaMgeKkt;Rta³

Account Title Dr Cr

Purchases 100.000Accounts Payable 100.000 Purchased Merchandise on CreditRbBn§½snñiFiGciéRnþy_ (Perpetual inventory System) RtUv)ankt;RtanUvsnñiFi nig éføedImTMnij Edl)anlk;Caerogral;eBl . RbBn§½enHTTYleCaKC½ykñúgkarRtYtBinitüeTAelIsnñiFi . eTaHbICa

enAkñúgRbBn§§½GciéRnþy_ Rkumh‘unrab;snñiFiy:agticmYyqñaMk¾eday k¾karrab;enHvabegáIteGaymanPaB RtwmRtUvénsþúkcugRKasMrab;r)aykarN_hirBaØvtßú ehIynigeRbICakarRtYtBinitüeTAkarkt;RtaRbcaM éf¶Edr .2>1>6- Gb,har)anTTYlBItMélTij (Discount from Purchase Prices)Gb,harmanBIrRbePT Edl)anTTYlBIkarTijTMnijKWGb,harsac;R)ak;;(Cash discounts) eKehAfaGb,harTijTMnij(Purchase discounts) nig Gb,harBaNiC¢kmµ(Trade discounts) .k>Gb,harTijTMnij(Purchase discounts)Rkumh‘unCaeRcIncg;eGayGtifiCnrbs;xøÜn TUrTat;sgéføTMnijeGay)anqab;rh½s . Gb,har TijTMnij KWCaxÞg;R)ak;rgVan;mYysMrab; elIkTwkcitþkñúgkrNIEdlGtifiCn )anTUTat;sg qab;rh½s .

x>Gb,harBaNiC¢kmµ (Trade discounts) ³Gb,harBaNiC¢kmµ KWCaxÞg;R)ak;rgVan;mYy Edl)anRbKl;CUnGtifiCnTijTMnijedayman brimaNeRcIn . Rkumh‘unCaeRcInmaneKalkarN_elIkTwkcitþGtifiCnTijTMnijedaymanbrimaN eRcIn Kb,IRtUvRbKl;CUnGtifiCnnUvxÞg;R)ak;Gb,harBaNiC¢kmµmYy .2>1>7- bgVilTMnijTijsgvij nigbBa©úHéfø (Purchase Returns and Allowances)eBlTMnijTijmk minsmRsbtamsMNUmBrrbs;GñkTij TMnijhYssm½yTMnijGn; KuNPaB CaFmµtaGñkTijmansiT§ibgVilsgCUnGñklk;vij b¤ ebIsinGñkTijeRCIserIsnUvkarrkSa TMnijTukvijenaH KWGacsMNUmBrGñklk;dkxÞg;bnßytMélmYy (Allowances) BIcMnUnTwkR)ak;EdlGñk TijCMBak; . dUecñHbgVilTMnijTijsgvij nig bBa©úHtMélmanTMnak;TMngCamYyKña Kb,IeyIgRtUvdak; KNnIrYmKñamYy KW ³ bgVilTMnijTijsgvij nig bBa©úHtMél (Purchase Returns and Allowances) .2>1>8- kareRbIsþúkTMnijenAcugRKaKNenyü

(Handling Inventory at The End of the Accounting Period) :

karBnül;TisedAkñúgkareRbIR)as;sþúkTMnijenAcugRKaKNenyü nig manviFIsaRsþBIedIm,I sMercnUvTisedAenH (Explaid the Objectives of Handling Inventory at

the End of the Accounting Period and Two approaches achieving them) .eyIgnwkeXIjfatamviFIsaRsþ Periodic Inventory System karTijTMnijRtUv)anRbmUlpþMúenA kñúgKNnITijTMnij (Purchases Account) . enAkñúgRKaKNenyü KµanelxnaNaRtUv)ankt;RtacUl KNnIsþúkTMnijeT (Merchandise Inventory Account / Inventory Account) . enAcugRKaKNenyü smtulürbs;KNnIsþúkTMnijenH k¾mansmtulüsþúkTMnijedImRKaEdr muneBleFVIelxnaniy½tPaB nig elxnabiTbBa¢I . dUecñH KNnIsþúkTMnijenH enAelIcMNucenH )anbgðajsþúkTMnijedImRKa . eyIgnwkeXIjfa éføedImTMnijbeBa©jlk; (Cost of Goods Sold) KW Cost of Goods Sold =Beginning Inventory + Net Purchases-Ending Inventory.¬ saRsþcarü hYt em:A³ eKalkarN¾KNenyü qñaM 2000 TMB½rTI 260 ¦ 2>1>9- cMNaydwkCBa©Ún (Transportation Costs / Freight in / Cost)cMNaydwkCBa¢ÚnedIm,IbBa¢ÚnTMnijBIGñklk;mkGñkTijGacCacMnYnFMmYy .kñúgkic©snüaTij-lk; CanicCa©kalRtUvbgðajfa GñkNaCaGñkecjcMNaydwkCBa¢ÚnTMnij . dUcCatamlkçx½NÐ FOB (FOB =Free On Board) eBlNaeTIbsiT§iTMnij )anRbKl;BIGñklk;mkGñkTij eBlTMnij . tam lkçx½NÐtMél FOB enARtg;nava (FOB shipping point terms) siT§iTMnij)anRbKl; eBlTMnijecjputBIcMnucrbs;Gñklk;EdlsßitenARtg;nava. GñkTijmansiT§iRKb;RKg TMnijkñúg ryHeBlEdlTMnijsßitenARtg;nava. GñkTijmansiT§iRKb;RKg TMnijkñúgryHeBl EdlTMnij sßitenARtg;dgpøÚv nig ehtudUecñH GñkTijRtUvTUTat;sgéfødwkCBa¢ÚntamtMél FOB CakEnøgmkdl; (FOB Destination) siT§i elITMnijRtUv)anRbKl;enAeBlEdlTMnijmkdl; kEnøgGñkTij ehtudUecñHGñklk;RtUvTUTat;sgéfødwkCBa¢Ún . Gb,harTijTMnij nig Gb,harBaNiC©kmµ (Purchase Discountg and Trade Discounts) RtUv)anKNnaelIéføTijTMnijedayminKitbBa©ÚléfødwgCBa¢Ún2>2- kt;RtakarTijTMnij Recording Purchases

karTijTMnijGaceFVIeLIgedayTUTat;Casac;R

)ak; b¤CMBak; . karTijRtUv)ankt;enAeBlEdl TMnijRtUv)anTTYlBIGñkpÁt;pÁg; . RKb;karTijTaMgGs;RtUvmanÉksarBaNiC¢kmµKaMRTdl;Psþútag kñúgskmµPaBTaMgenaH .-Journal Entry:

May 4 Merchandise Inventory

Accounts Payable

(To record goods purchased on account,terms 2/10,n/30, from IBM Co,Ltd.)

3,800

3,800

2>2>1- karTijbBa©úHéfø Purchase DiscountsBaküfa\NTanénkarTijCMBak; RtUv)anecjedayGñkTijedIm,IsMubBa©úHéføCasac;R)ak; sRmab;karbg;R)ak;smtulüEdlenAsl; . GñkTijehAR)ak;bBa©úHtMélenHfaCakarTijbBa©úHtMél . eKalkarN_vamanGtßRbeyaCn_dl;PaKITaMgBIrnUv³GñkTijGacsnSMR)ak; ehIyGñklk;GacbgVil R)ak;)any:agqab;rh½s . BakükMNt;rYmman H 2/10, n/30 mann½yfa ryHeBlCMBak;Et 30 éf¶Kt;> EtebIGñkTijsgéføTMnijkñúgGMLúgeBl10éf¶eRkayéf¶CMBak; Gñklk;)ancuHGb,har[GñkTijBIrPaK ry ¬@°¦ . BakükMNt;énkarCMBak; maneRcIndUcCa 1/10, n/30; 3/10,n/60; 1/10,EOM(end-of- month) . b:uEnþebIGñklk;min)aneFVIkarcuHGb,har [GñkTijeT EteKkMNt;éf¶sgeK eRbIBakü ³ n/30,n/60,n/10 EOM .2>2>2- KNenyüsRmab;karbgVilTMnij/ karbBa©úHéfø nig éfødwkCBa¢Ún

Alternative Accounting for Returns and Allowance, Discounts, and Freight CostsGñkRKb;RKg;GaCIvkmµCaeRcIn cg;eFVIkarkt;RtalMGiteTAelIkarbgVilTMnij/ karbBa©úHéfø> nig éfødwkCBa©ÚnEdlTak;TgeTAnwgkarTijTMnij .¬ saRscarü b‘unsunÞrgÁ³ eKalkarN¾RKwHKNenyü qñaM 2007 TMB½rTI 93 ¦2>3-TijTMnij (Purchase of Merchandise Inventory) 2>3>1-EbbbtTijTMnij (Purchase of Merchandise Inventory Procedures)

GñkTijepJIb½NÑbBa¢aTij (Purchase (Purchase of Merchandise order) eTAGñklk; . Gñklk;eRkayeBl)anTTYlb½NÑbBa¢aTij RtUvRtYtBinitüemIlnUvral;cMnucrbs;b½NÑ bBa¢a Tij nig lT§PaBTijrbs;xøÜn . RbsinebImanlT§PaB Gñklk;RtUvepJIr b¤ bBa¢ÚnTMnij nig vik½ybRtlk;TMnij (Sales invoice or bill) CUnGñkTij .2>3>2-skçIbRt½GaCIvkmµ (Business Documents)

KWCabNþaPsþútagrbs;Rbtibtþikaresdækic©ekIteLIg . vik½ybRt½ KWCaPsþútagmYyGMBIkar lk;TMnijrbs;Gñklk;CUnGñkTij nig sMNUmBrnUvkarTUTat;sac;R)ak;TijTMnijrbs;Gñklk;CamYy GñkTij .CaFmµta GñkTijTMnijRtUvTTYlvik½yb½RtmuneBlTMnijmkdl; . GñkTijTMnijminTan;TUTat; sac;R)ak;PøameT KWrg;caMenAeBlEdlTMnijmkdl;edIm,IFananUv ³ TMnijRtUvtamsMNUmBr Edl)anbBa¢aTij KuNPaBRtUvtamsMNUmBr Edl)anbBa¢aTij TMnijsßitenAkñúgsßanPaBl¥eRkayeBlTMnijEdl)anBinitürYc bNþaskçIb½RtEdl)anBinitüsMerc GñkTijnigRtUv TUrTat;Casac;R)ak;tamcMnYnsac;R)ak;Edl)ankt;RtaenAelIvik½ybRt RtUvCamYynigb½NÑbBa¢aTij TMnij nigTMnijEdl)anTTYlBit RtUv)ankt;RtacUlb½NÑ bBa¢ÚlXøaMg

(Receiving Report) .¬ saRsþcarü hYt em:A³ eKalkarN¾KNenyü qñaM 2000 TMB½rTI 259 ¦2>4- mUldæanénsnñiFi (Inventory Basics)

enAkñúgEpñkesdækic©snñiFimansarHsMxan;dl;skmµPaBGaCIvkmµ . dUcCanaykdæanBaNiC¢ kmµmYyénshrdæGaemrikCa]TahrN_/ eK)aneFVIkarpSBVpSayGMBITinñ½yrbs;snñiFiénkarlk;TMnij eragcRkmYyedayrYmbBa©ÚlTinñ½yrbs;Gñklk;dMu . TwkR)ak;rbs;snñiFinigtMrUvkareBlevlasMrab; lk;TMnijKWRtUvqøúHbBa©aMgKñaeTAvij eTAmk .2>4>1- cMNat;fñak;énsnñiFi (Classified Inventory)

karerobcM cMNat;fñak;snñiFiKWvaEp¥keTAelIGñklk;TMnij b¤ k¾Gñkplit . enAkñúgbNþa Rkumh‘unTijlk;TMnij/ sareBIP½NÐMmaneRcInRbePTepSg²Kña . dUcCamðÚbGahar/sMParHeRbIR)as; .l. RtUv)aneKsþúkTukkñúgXøaMg . RbePTsþúkTaMgenHRtUv)aneKEckCaBIrRkum ³ ¬1¦ CaRbePTRTBü sm,tþirbs;Rkumh‘un>¬2¦erobcMedIm,Ilk;eGayGtifiCn . dUcenHmanEtsareBIP½NÐCaTMnijeT Edl RtUvbkRsaynUvPaBxusKñaGMBImuxTMnijnimYy² .2>4>2- karkMNt;cMnYnsþúk ³ (Determining Inventory Quantities)Rkumh‘unTij-lk;TMnijCaeRcIn )aneFVIkarrab;cMnYnsareBIP½NÐkñúgXøaMgenAéf¶cugeRkayén bMNac;qñaM .Rkumh‘un)an eRbIR)as;RbB½n§sareBIP½NÐmYyGMLúgeBl(Periodic Inventory System) edIm,I kMNt;cMnYnsþúkkñúgkarkt;Rtaéntaragtulükar nig KNnaéføedImTMnijlk; (Compute the Cost of Goods Sold) .k¾b:uEnþeBlxøHRkumh‘un)aneRbIR)as; RbB§n½sareBIP½NÐfa ehtuedIm,I kMNt; cMnYnsþúkenA kñúgqñaM .kMMNt;cMnYnsþúkeKEckecjCaCMhan³ ¬1¦ rab;cMnYnTMnijenAsl;kñúgsþúk> ¬2¦ kMNt;cMnYn TMnijEdlCarbs;Rkumh‘un .

2>4>3- RbB½n§KNenyüsareBIP½NÐ ³ (Inventory Accounting System)RbB½n§KNenyüsareBIP½NÐ RtUv)aneRbItam ¬1¦RbB½n§sareBIP½NÐyfaehtu (The Perpetual inventory system) b¤ RbB½n§ sareBIP½NÐmYyGMLúgeBl (The Perpetual inventory system) .2>4>4- RbB½n§sareBIP½NÐmYyGMLúgeBl (Periodic Inventory System)enAkñúgRbB½n§sareBIP½NÐ/ cMNUlBIkarlk;TMnijRtUv )ankt;RtacUlkñúgTinñanub,vtþieBlEdl karlk;RtUv )aneFVIdUcRbB½n§yfaehtuEdr . b:uEnþmin)ankt;éføedImTMnijlk;enAeBllk;enaHeT . enAkñúgRbB½n§sareBIP½NÐmYyGMLúgeBl

karbgVilTMnij karTijbBa©úHtMél nig cMNaydwkCBa¢ÚncUl énkarTijTMnijRtUv)anEckdac;BIKña .¬ saRscarü b‘unsunÞrgÁ³ eKalkarN¾RKwHKNenyü qñaM 2007 TMB½rTI 200 ¦2>5- karkMNt;éføedImsþúktamRbB½n§snñiFiGcié®nþy_ ( Inventory Costing in a Perpetual System )

viFIsaRsþkMNt;éføedImsnñiFiepSgKñaeFVIeGaytMélepSgKñasMrab;³ sþúkcugRKa ( Ending inventory ) éføedImTMnijEdl)anlk; ( Cost of goods sold )2>5>1- viFIsa®sþcUlmunecjmun ( First-in, First-

out, (FIFO) Method )

viFIsaRsþenHRtUv)ankMNt;faTMnijEdlRtUv)ancUlmun eKEdlnigRtUv )anlk;ecjeTAvij muneKdUecñaHTMnijEdlenAsl;cugRKaKWCaTMnijEdleTIbEtTijcUleRkayeK . EteTaHbICay:ag Nak¾edayk¾viFIsaRsþ FIFO eFVI[eGaytMélsareBIP½NÐcugRKaesµInigtMélenAeBlEdl TMnijcUl eRkayeK b¤ tMélCMnYsbc©úb,nñeRcInCageK. viFIsaRsþRtUv)aneK niymeRbIR)as; cMeBaHbNþal GgÁPaBGaCIvkmµNa EdlplitplrWTMnij rbs;xøÜnmankalbriec¢TsþIBIkar hYskMNt;énkareRbI R)as;enaHmanPaBCak;lak; . bNþalsnñiFiEdlTijcUlmunRtUv)anlk;munehIysnñiFiEdl enAsl;KW CasnñiFiEdleTIbTijcUl rW plitplfµI . FIFO minKit elIéføbnÞab;eT KWéføfµIRtUvmanKiteTAelIsþúkcugRKa .

2>5>2-karkt;RtacUlkñúgTinanub,vtþieRkamviFIsa®sþcUlmunecjmun (Journal Entries under FIFO) karkt;RtacUlTinanub,vtþitamviFIsaRsþcUlmunecjmunGnuvtþn¾tamTinñ½ydUcxageRkam³ rUbPaB 6-4 Perpetual Inventory Record: FIFO

Items: Ski Parkas

DatePurchase Cost of goods sold Inventory on Hand

Quantity Unit Cost

TotalCost

Quantity UnitCost

TotalCost

Quantity UnitCost

TotalCost

Nov.1 1 $40 $40

5 6 $45 $270 1 40 4015 1

3$4045

$4045 3 45 135

26 7 50 350 37

4550

135350

30 35

4550

135250 2 50 100

30 13 $620 12 $560 2 $1002>5>3- viFIsaRsþcUUleRkayecjmun (Last-In, First-Out, (LIFO) Method)viFIsaRsþ LIFO pÞúyeTAnigviFIsaRsþ FIFO KWviFIsaRsþRtUv)aneKkMNt;faTMnijEdlRtUv)an TijcUleRkayeKKWCaTMnijEdlRtUv)anlk;ecjmuneKdUecñaHehIyTMnijEdlenAsl;cugRKa KWCa TMnijEdlcUlmuneKbg¥s; . viFIsaRsþenHGacFana)annUvcMnUlbc©úb,nñEdlsIueTAnigtMélénkar TijplitplnaeBlfµI² EdlCalT§plraykarN¾BIR)ak;cMenjCak;EsþgehIyéføedImTMnijEdl mansRmab;eRbIR)as; nig manPaBgayRsYlkñúgkar):an;sµanénéføedImbc©úb,nñeTAnigcMnYnTMnij EdldkeRbIR)as; . sþúkcugRKa ekItecjBIéføcas;bMput ¬éføedImTijmuneK¦ énkMLúgeBl.

2>5>4-karkt;RtacUlkñúgTinanub,vtþieRkamviFIsaRsþcUleRkayecjmun (Journal Entries under LIFO)

karkt;RtaTinanub,vtþitamviFIsaRsþcUleRkayecjmunGnuvtþn¾tamTinñ½ydUcxageRkam³rUbPaB 6-5 Pertetual Inventory Record: LIFOItems: Ski Parkas

DatePurchase Cost of goods sold Inventory on Hand

Quantity

UnitCost

TotalCost

Quantity UnitCost

TotalCost

Quantity UnitCost

TotalCost

Nov.1 1 $40 $405 6 $45 $270 1

64045

40270

15 4 $45 $180 12

4045

4090

26 7 50 350 127

404550

4090

35030 7

15045

35045 1

14045

4045

30 13 $620 12 $575 2 $852>5>5- viFIsaRsþéføedImmFüm ¬Average-Cost Method)

viFIsaRsþBwgEp¥kelImUldæanéføedImmFümrbs;TMnij EdlmansRmab;eRbIR)as;enA kñúgRKa nImYy ² . viFIasaRsþenHRtUv)aneK KNnapleFob rvagéfø edIm srub ¬éføsnñiFiedImRKadMbUg nig éføedImsnñiFicugRKaTaMgGs; ¦ eRkayeBléføedImmFüm)ankMNt;cMnYnmFüm)aneRbIR)as; edIm,IKNna éføedImsnñiFicugRKa nig éføsrubTMnijEdlmansMrab;eRbIR)as; . éføedImmFümPaKkñúgmYyÉkta³Average Unit Cost =Cost of goods available for sales

Unit available for sales

éføénsnñiFicugRKa³ Cost of Ending Inventory= Average Unit*Unit of Ending ¬ saRscarü b‘unsunÞrgÁ³ eKalkarN¾RKwHKNenyü qñaM 2008 TMB½rTI 279 ¦

2>5>6>karkt;RtacUlkñúgTnñanub,vtþieRkamviFIsaRsþéføedImmFüm(Journal Entries Under Average Cost)

karkt;RtacUlTinanub,vtþitamviFIsaRsþéføedImmFümGnuvtþn¾tamTinñ½ydUcxageRkam³Items: Ski Parkas

DatePurchase Cost of goods sold Inventory on Hand

Quantity UnitCost

TotalCost

Quantity UnitCost

TotalCost

Quantity UnitCost

TotalCost

Nov. 1 $40.00 $40

15 6 $45 $270 7 $44.29 $310

15 4 $45 $177 3 44.29 13326 7 50 350 10 48.30 48330 8 48.30 386 2 48.30 9730 13 $620 12 $563 2 $972>6- RbB½n§snñiFi ³ RbB½n§Gcié®nþy_ nig kMLúgRKa

(Inventory Systems: Perpetual and Periodic)

RbB½n§KNenyüsnñiFiRtUv)anEbgEckCaBIrEpñksMxan;² ³ RbB½n§kMLúgRKa (Periodic system) RbB½n§Gcié®nþy_ (Perpetual system)RbB½n§snñiFikMLúgRKa (Periodic inventory

system) RtUv)aneRbIR)as;sMrab;snSMsMéckñúgkarcMNayelITMnij . hagtUc²EdlKµankarkt;Rta R)ak;tamm:asuInEsánG:ubTicBYkeKmin)ankt;RtaTuknUvTMnij Edllk;Caerogral;éf¶eT . pÞúymkvij Rkumh‘unrab;nUv snñiFirbs;xøÜn eTAtamkMLúgeBledIm,IkMNt;brimaNEdlenAsl;.ePaCnIydæan nighaglk;TMnij rayEtg EteRbI R)as;enARbB½n§ snñiFitamkMLúgRKa . RbB½n§snñiFiGcié®nþ (Perpetual inventory

system) RtUv)ankt;RtanUvsnñiFi nig éføedImTMnijEdl)anlk;Caerogral;eBl . RbB½n§enHTTYl eCaKC½ykñúgkarRtYtBinitüeTAelIsnñiFi . eTaHbICaenAkñúgRbB½n§Gcié®nþRkumh‘unrab;snñiFiy:ag ticmYyqñaMk¾edayk¾karrab;enHvabegáIteGaymankarRtwmRtUvénsþúkcugRKasMrab;r)aykarN_hirBavtßú ehIyk¾ nig eRbICakarRtYtBinitüeTAkarkt;Rta RbcaMéf¶Edr . RbB½n§TaMgBIrenH ebIniyayBIsþúkenAkñúgXøaMgRtUv)anrab;y:agticNas;mYyqñaM .¬ saRscarü b‘unsunÞrgÁ³ eKalkarN¾RKwHKNenyü qñaM 2008 TMB½rTI 220 ¦

2>7- karRtUvBinitüsnñiFikarRtYtBinitüsnñiFi KW eFVIeLIgedIm,IBinitüemIleTAelIsnñiFiEdlmanenAkñúg XøaMgfaetIvaxVH b¤ elIs . ktþaTaMgenHTamTareGayGñkRKb;RKg;snñ

iFiRtUvRKb;RKg;eGay)anditdl; BIeRBaHvaGac bNþaleGayekItmannUvktþaBIry:agEdleyIgnwksµanmindl; KW ktþaelIs rW xVH .2>7>1- viFIsaRsþlk;ray viFIsaRsþenHEtg)aneRbIjwkjab;enAkñúgGaCIvkmµlk;raysMrab;karKNnacMnYnsnñiFid¾eRcInEdlmankarERbRbYlrh½s tMélsnñiFiRtUv)ankMNt;edaykarbnßytMéllk;énsnñiFitamPaKry cMeNjdulsmrmümYy . cMnYnPaKryEdlRtUv)aneKykmkeRbIkñúgkarKNnasnñiFiRtUv)ankMnt; eRkaméfølk;dMbUg . cMnYn PaKryCamFümcMeBaHEpñknImYy²EtgRtUv)aneKeRbI .

éføedIméføTIpSarsnñiFi mkra 1 60>000 90>000TijcUl 40>000 70>000TMnijmansMrab;lk; 100>000 160>000PaKryéføedIm¬100>000 ÷160>000=62>5°¦dkkarlk; 50>000snñiFi mkra 31 tam 110>000snñiFimkra 31 taméføedIm 68>750

CMBUkTI 3viFIsaRsþRsavRCav3>1- TIkEnøg b¤ GgÁPaBRsavRCavcMeBaHTIkenøg b¤ GgÁPaBRkumsarNaeyIg´)aneRCIserIseFVIkarRsavRCavKWenAsNæaKar GgÁr)a:ra:DIs manTItaMgsßitenApøÚvCatielx6 PUmisalakEnSg sgáat;sVaydgÁMú Rkugesomrab extþesomrab .Tel ³ + 885 63 760 690

+ 885 63 965 658 Fax ³ + 885 63 965 658

E-mail ³ info@angkorparadise.net3>2- RbePTénkarRsavRCavRkumsarNaeyIg´ )aneRCIsyknUvRbePTénkarRsavRCavtamEbbBiBN’na . )anCaRkum eyIg´ eRCIserIsyknUvviFIsaRsþenH eRBaHvamanPaBgayRsYlenAkñúgkarRbmUlTinñn½yEdlTak; TgnwgkarRKb;RKg;karTijnigsnñiFi ehIynwgeFVIkarbkRsaynUvral;Tinñn½yTaMgGs;tamry³kartam danemIlBIskmµPaBenAkñúgkarerobcM nig karRKb;RKg;karTijnigsnñiFirbs;sNæaKarGgÁr):ar:aDIs. 3>3- kareRCIserIssMNak b¤ ):an;KMrUenAkñúgkareRCIserIssMNak;b¤):an;KMrU Rkumrbs;eyIgxJúMnwgeFVIkarsmÖasn_CamYyRbFan nig buKÁlikEpñkRKb;RKgkarTij nigEpñkRKb;RKgsnñiFi nigbuKÁlikEdlBak;B½n§TaMgGs; . 3>4- ]bkrN_ nig smÖarsRmab;RsavRCavenAkñúgkarcuHsikSaRsavRCav edIm,ITTYl)annUvTinñn½ykan;EteRcIn ehIyc,as;las;Rbkb edayRbsiT§iPaBenaH RkumeyIgxJúM)aneRCIserIsyknUv]bkrN_ nig smÖarRsavRCavdUcCa KMerag sMnYr kalviPaKsmÖasn_ esovePAkt;Rta buic exµAéd kuMBüÚT½r nig m:asuInftrUb .3>5- viFIsa®sþRbmUlTinñn½yedIm,I[karsikSaRsavRCavmYyTTYl)aneCaKC½y nigseRmceTAtameKalbMNgénkarRsav RCavenaH KWRtUvmankarcuHRbmUlTinñn½ysMxan;²dUcCa Tinñn½ycm,g nig Tinñn½ybnÞab;bnSMEdlCa cMNucsMxan;kñúgkarsikSaRsavRCav dUecñHRkumeyIgxJúM)aneRCIserIsyk viFIsa®sþkñúgkarRbmUl Tinñn½ytamlkçN³smÖasn_ nig viFIsa®sþGegát .

k>Tinñn½ycm,g• TTYl)antamry³karcuHsikSaRsavRCavenAkñúg sNæaKarGgÁr):ar:aDIs extþesomram• eFVIkarsmÖasn_pÞal;CamYyelakRbFanEpñkRKb;RKgkarTij nigsnñiFi nigkarsaksYr

Bt’manGñkRtYtBinitüTMnijecjcUl Gñkkan;kab;xagXøaMg nigbuKÁlikepSg²eTotEdl mankarBak;B½n§ .x>Tinñn½ybnÞab;bnSM• eFVIkarRbmUlyknUvTinñn½y ÉksarepSg²enAkñúgsNæaKar):ar:aDIs EdlmanTak;Tgnwg dMeNIrkarénkarRKb;RKgkarTijnigsnñiFi• dkRsg;Tinñn½y nigRbmUlBt’manBIkñúgÉksarEdlmanenAkñúgbNÑal½y tamRbB½n§ GuinFWeNt esovePAEdlERbsRmYlnigeroberogedaysa®sþacarübeRgonenAsakl viTüal½yesAs¾Guisf¾eGyeso• karpþl;eyabl; nig karBnül;ENnaMBIelaksa®sþacarüdwknaMsarNa RBmTaMgelak sa®sþacarüEdl)anbeRgon . 3>6- viFIsa®sþviPaK nig bkRsayTinñn½yenAkñúgkarviPaKTinñn½y KWeyIgeRbIR)as;nUvviFIsaRsþcMnYnBIrKWmandUcCa ³1>karviPaKTinñn½ytamEbbbrimaNvis½y (Quantitative Analysis) ³ KWCakarviPaKeTAelITinñn½y EdlmanRsab;enAkñúgsNæaKar):ar:aDIs nigtYelxEdlmanCak;Esþg Tak;TgkarTijnigsnñiFi .2>karviPaKTinñn½ytamEbbKuNvis½y (Qualitative Analysis) ³ KWCakarviPaKTinñn½yEdlman lkçN³CabrimaN ehIyepþatelIKuNPaBBt’man nigskmµPaBRbtibtþidUcCa esvakmµ karRKb; RKgkarTijnigsnñiFi hirBaØvtßú rdæ)al nig karRbKYtRbECgBIsMNak;sNæaKardéT²eTot edIm,IeFVI karsnñidæanlT§plenaH .

3>7- EpnkarskmµPaBsRmab;RsavRCavEpnkarskmµPaB nigeBlevlasRmab;RsavRCav nigsresrsarNaEdlmanTRmg;Ca Gant Chart dUcxageRkam ³

l>rkumÖH mIna emsa ]sPa123 4 1 2 3 4 1 2 3 4 1 2 3

1 -eRCIserIsRbFanbTnigsaRsþcarü dwknaM

2 -dak;BaküesñIrsMueRCIserIsRbFanbT

3 -karÉkPaBelIRbFanbTsarNa

4 - kareFVikic©snüaedIm,Itmál;Tuk

5-eRCIserIsGgÁPaBedIm,IsMukar GnuBaØaticuHkmµsikSaRsavRCav

6 -dMeNIrkarsresrsMeNIrénkar RsavRCav

7 -RbKl;KMeragRsavRCav

8 -karkarBarKMeragRsavRCav3>7>1-skmñPaBRsavRCav³1- eRCIserIsRbFanbT2- erobcMKMeragRsavRCav3- erobcMkMrgsMnYr4- cuHeTAtamsßab½n5- eFVIkarRsavRCav nig erobcMsarNa

6- cuHeTAsßab½n nig eFVIsarNa7- karRtYtBinitü nig EklMGrsarNaeLIgvij3>8-EpnkarcMNayl>r briyay

cMnYnTwkR)ak; ¬duløa¦ srubkumÖHmIna emsa ]sPa mifuna

kkáda1 ftcMlg

$3 $4 $2 $5 $4 $5 $23

2 cMNayelIkatTUrs½BÞ $1 $2 $4 $2 $3 $3 $15

3 Internet $6 $3 $5 $2 $2 $4 $22srub $9 $9 $11 $9 $9 $12 $60

Éksareyag saRsþcarü hYt em:A³ eKalkarN¾KNenyü e)aHBum<elIkTI1 qñaM 2000 eragBum< ITM raCFanIPñMeBjsaRsþcarü b‘unsunÞrgÁ³ eKalkarN¾RKwHKNenyü e)aHBum<elIkTI1 qñaM 2007 EsVgrkBIkarRsavRCavenAbNÑarl½ysklvil½yesAs¾GIusf¾eGyesokarsMuÉksarEdlBak;B½n§BIsNæaKaresovePArbs;elak rIqadhVarighÁ½resovePAesdækic©nighirBaØvtßú RkumRbwkSaCatiKNenyükariyal½y Éksar³ gItayI TMB½rTI 2

23> etIsNæaKarGgÁr):ar:aDIs manviFIEbbNakñúgkarTijnigkar beBa©jbBa©ÚlsnñiFieGaymanRbsiT§iPaB?24> etIsNæaKarGgÁr):ar:aDIs manviFIsaRsþkñúgkarEfrkSasnñiFiy:agdUcemþc?25> etIsNæaKarGgÁr):ar:aDIs manviFIsaRsþGVIxøHkñúgkarkMNt;éføedIm?26> etIsNæaKarGgÁr):ar:aDIs kt;RtaEbbNaenAeBlTijmankarcuHéfø?27> etIsNæaKarGgÁr):ar:aDIs eFVIkarTijedayrebobNa?28> etIsNæaKarGgÁr):ar:aDIs eFVIkardwkCBa¢ÚnTMnijdUcemþc?29> etIsNæaKarGgÁr):ar:aDIs mankarFanara:;b;rgcMeBaHkardwkCB¢aÚnTMnijEdrrWeT?30> etIsNæaKarGgÁr):ar:aDIs manyutþisaRsþGVIxøHkñúgkarRKb;RKghanIP½yeTA karRtYtBinitükarTijnigsnñiFi?31> etIeFVIdUcemþceGaymanhniP½yTabkñúgkarTij?32> etIsNæaKarGgÁr):ar:aDIs lMdab;páayb:unµan?33> etInNarTTYlxusRtUvenAeBlEdlTMnijnigsnñiFimanbBðaa?34> etIm©as;sNæaKarGgÁr):ar:aDIs CaCnCatiGVI?