106 Dr Cash Sales Discounts Cr Accounts Receivable

106 การบนทกสวนลดจาย Dr. Cash )เงนสด ( Sales Discounts )สวนลดจาย ( Cr. Accounts Receivable (ลกหน Acc. Rec. Fundamental Accounting 3, 000 Sales 14) 3, 000 Cash xx 24)2, 940 ( 2, 940 160 14) 3, 000 Sales Discounts 24)160 www. thailandaccount. com 13

108 คาขนสงสนคา (Transportation Cost) เงอนไขการสงมอบสนคา q F. O. B. Shipping Point q F. O. B. Destination Fundamental Accounting www. thailandaccount. com 18

109 การบนทกรายการสงคนสนคาและสว นลด (Recording purchases returns and allowance) q วนท 20 ซอสนคาเปนเงนเชอ 1, 000 หนวย @ 40 บาท q วนท 22 ก. ค. สงสนคา คน 200 หนวย Accounts Payable Purchases 22) 8, 000 20) 40, 000 Purchases Returns 22) 8, 000 Fundamental Accounting www. thailandaccount. com 21

109 สวนลดรบ (Purchases Discounts) q คาสนคาทคางชำระ 32, 000 บาท สวนลดรบ 640 บาท q เงนสดทจายชำระคาสนคา q 31, 360 บาท Dr. Accounts Payable )เจาหน ( 32, 000 Cr. Purchases Discounts (สวนลดรบ ( 640 Cash )เงนสด ( 31, 360 Fundamental Accounting www. thailandaccount. com 23

สวนลดรบ (Purchases Discounts) คาสนคาทคางชำระ 32, 000 บาท สวนลดรบ 640 บาท จายชำระคาสนคา 31, 360 บาท Accounts Payable Purchases 22) 8, 000 20) 40, 000 30) 32, 000 20) 40, 000 Cash xx 30) 31, 360 Fundamental Accounting www. thailandaccount. com Purchases Returns 22) 8, 000 Purchases Discounts 30) 640 24

Account Titles ขาย รบคน สวนลดจาย ซอสนคา คาขนสงเขา สงคน สวนลดรบ เงนเดอน คาขนสงออก คาสาธารณปโภค Fundamental Accounting Trial Bal. 490 7 10 200 3 20 15 120 18 15 Adj. www. thailandaccount. com Income S. 490 7 10 200 3 20 15 120 18 15 FPS 28

Account Titles คาเชา หนสงสยจะสญ คาวสดสนเปลอง คาเสอมราคา Trial Bal. 60 822 Adj. 3 8 26 37 กำไรสทธ (510 – 570) Fundamental Accounting www. thailandaccount. com 37 Income S. 60 3 8 26 510 60 570 FPS 570 386 326 60 386 29

สรปการบนทกตนทนสนคาตามระบบ Periodic Inventory xx Purchases xx Transportation-in xx Purchases Returns xx Purchases Discounts xx Fundamental Accounting www. thailandaccount. com 32

การบนทกสวนลดรบ Cash xx 30) 31, 360 Merchandise Inventory 20) 40, 000 22) 8, 000 30) 640 Dr. Accounts Payable 32, 000 Cr. Merchandise Inventory 640 Cash 31, 360 Accounts Payable 22) 8, 000 20) 40, 000 30) 32, 000 Fundamental Accounting www. thailandaccount. com 39

121 Comparison of Entries (Periodic with Perpetual) On July 20, purchased merchandise on credit, terms 2/10, n/30, 40, 0฿ 00. Periodic Inventory System Dr. Purchases Cr. Accounts Payable Fundamental Accounting 40, 000 Perpetual Inventory System Dr. Merchandise Inventory 40, 000 Cr. Accounts Payable 40, 000 www. thailandaccount. com 47

121 On July 21, paid 960฿ cash for freight cost on the merchandise purchased. Periodic Inventory System Dr. Freight – In Cr. Cash Fundamental Accounting 960 Perpetual Inventory System Dr. Merchandise Inventory Cr. Cash www. thailandaccount. com 960 48

121 On July 22, received a 8, 0฿ 00 credit note for merchandise returned. Periodic Inventory System Dr. Accounts Payable Cr. Purchases Returns Fundamental Accounting 8, 000 Perpetual Inventory System Dr. Accounts Payable 8, 000 Cr. Merchandise Inventory 8, 000 www. thailandaccount. com 49

121 On July 30, paid for the merchandise purchased on July 20. Periodic Inventory System Perpetual Inventory System Dr. Accounts Payable 32, 000 * Cr. Merchandise Inventory 640 Cr. Purchases Discounts 640 ** Cash 31, 360 * Purchases 40, 000 – Purchases Returns 8, 000 ** 32, 000 x 2% On July 20, purchased merchandise on credit, terms 2/10, n/30, 40, 0฿ 00. On July 22, received a 8, 0฿ 00 credit note for merchandise returned. Fundamental Accounting www. thailandaccount. com 50

122 On August 13, sold merchandise on credit, terms 2/10, n/60, ฿ 34, 000. The cost of merchandise was ฿ 20, 200. Periodic Inventory System Dr. Accounts Receivable Cr. Sales No entry Fundamental Accounting 34, 000 Perpetual Inventory System Dr. Accounts Receivable Cr. Sales 34, 000 Dr. Cost of goods sold 20, 200 Cr. Merchandise Inventory 20, 200 www. thailandaccount. com 51

On August 13, paid ฿ 1, 000 cash for freight cost on the merchandise sold. Periodic Inventory System Dr. Freight – out Cr. Cash Fundamental Accounting 1, 000 Perpetual Inventory System Dr. Freight – out Cr. Cash www. thailandaccount. com 1, 000 52

122 On August 15, issued a ฿ 5, 100 credit note for merchandise sold on August 13 and returned. The cost of merchandise was 3฿, 030. Periodic Inventory System Perpetual Inventory System Dr. Sales Returns 5, 100 Cr. Accounts Receivable 5, 100 No entry Fundamental Accounting Dr. Merchandise Inventory 3, 030 Cr. Cost of goods sold 3, 030 www. thailandaccount. com 53

122 On August 23, received payment for the merchandise sold on August 13, less the return and discount. Periodic Inventory System Perpetual Inventory System Dr. Cash 28, 322 Sales Discounts 578 ** 578 Cr. Accounts Receivable 28, 900 * Sales 34, 000 – Sales Returns 5, 100 ** 28, 900 x 2% On August 13, sold merchandise on credit, terms 2/10, n/60, ฿ 34, 000. On August 15, issued a ฿ 5, 100 credit note for merchandise sold on August 13 and returned. Fundamental Accounting www. thailandaccount. com 54

End of Chapter 6 Fundamental Accounting www. thailandaccount. com 55