Recorded as expenses when paid in cash will be accounted as expenses at the end of the period, both the amount of transfer is part of the next fiscal period as the costs in advance.
Recorded as an expense when cash is paid into the account is paid in full at the end of the financial period be transferred as part of the next financial period is paid in advance.
Recorded as expenses when cash is a whole number of cost accounting at the end of the งวดบัญชี transfer portion of accounting period next is the cost in advance.