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บทที่ 6 บัญชีฟาร์มและการบันทึกกิจการฟาร์ม PowerPoint PPT Presentation


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บทที่ 6 บัญชีฟาร์มและการบันทึกกิจการฟาร์ม. ความหมายของการลงบัญชีและการบันทึกกิจการฟาร์ม

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บทที่ 6 บัญชีฟาร์มและการบันทึกกิจการฟาร์ม

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6

6


6

  • 1)

  • 2)

  • 3)

  • 4)


6

  • 1) Net Worth Statement

  • 2) Income Statement

  • 3) Cash Flow Statement

  • 4)


6

  • (Assets) (Liability) (Net Worth or Operator Capital)

  • 3 1) (Assets) 2) (Liability) 3) (Net Worth)


6

  • (Liquidation)

  • 1) (Current Asset) ()

  • 2) (Intermediate Asset) (Depreciation)


6

  • 3) (Long-term Asset)

  • 3

  • 1) (Current Liability) 1


6

  • 2) (Intermediate Liability) 2 5

  • 3) (Long-term Liability) 5


6

  • (Durable goods) (Depreciation)

  • 1)

  • 2) (Salvage Value)

  • 3) (Residual Value)


6

  • 3

  • 1) (Straight line method)

  • 2) (Declining balance method)

  • 3) Sum of the years digits method

  • (Straight line method)

  • DSL = (C S)/N

  • DSL =

  • C = (Acquisition value)

  • S =

  • N =


6

  • 25,000 5 2,500

  • DSL = (25,000 2,500)/5 = 4,500

  • (Declining balance method)

  • DDB = (C A) * R

  • DDB =

  • C =

  • A = (Accumulated depreciation)

  • R = %


6

  • 25,000 5 2,500 (R = 40% )

  • DDB = (25,000 0)* .4 = 10,000

  • DDB = (25,000 10,000) * .4 = 6,000

  • DDB = (25,000 16,000) * .4 = 3,600

  • DDB = (25,000 19,600) * .4 = 2,160

  • DDB = (25,000 21,760 2,500) = 740


6

  • Sum of the years digits method

  • DSD = (C S) * N/SD

  • DSD = Sum of the years digits method

  • N =

  • SD =

  • SD = 1+2+3+4+5 = 15

  • DSD = (25,000 2,500) * 5/15 = 7,500

  • DSD = (25,000 2,500) * 4/15 = 6,000

  • DSD = (25,000 2,500) * 5/15 = 4,500

  • DSD = (25,000 2,500) * 2/15 = 3,000


6

  • DSD = (25,000 2,500) * 1/15 = 1,500


6

25,000

Straight line

20,000

Declining balance

15,000

Sum of the years digits

10,000

Salvage value

5,000

0


6

  • 1)

  • 2)

  • 2.1)

  • 2.2) -

  • 2.3) V = R/r

  • V =

  • R =

  • r =


6

  • 20 800,000 10%

  • V = 800,000/.1 = 8,000,000 20

  • = 8,000,000/20 = 400,000

  • 3)

  • 4)


6

31 2547


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