A statement made to prove the accuracy of the accounting records. But the transaction records in a journal, in general, passing the items from the general journal to ledgers and finding balance with the pencil. From trade shows. The sum of all the debit account should be equal to the sum of ของทุกๆ credit account. After through the items from the general journal to the ledger. The next step is to find the account balance generally popular, perceived cost. According to principle of accounting The company should recognize the cost in the income statement when the future economic benefit of the company decreased. Due to the decrease of assets or the increase of debt. And the company can measure the value of future economic benefit that reliably. The cost to realize income statement by the connected directly between the costs depend on income derived from the same items. That is, the cost of the related directly to the income will be perceived in the same period the period with perception of income. Examples of this type include cost, cost of sales, cost to benefit the decisions of users of financial statements, accounting statements to show the topic related to the following. Profit from operations continued. Profit / loss from the cancelled work special items, profit and loss from continuing operations. Shows the income and expenses of the company activities are expected to continue. But if the company has intention to stop operations in any segment segment, one must separate shows, profit or loss from the cancellation of work out of operations continue to live.
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