แม่บทการบัญชีข้อสมมติการจัดทำงบการเ

An introduction to template account.Assuming the text to produce financial statements.1. accrual basis (accrual basic) accounting entries and events to be recognized when incurred, not when they are (earned) or paid (realized) or receive or pay something which can change as the book in the future (realizable) also lists saved and displayed in the financial statements as it thickens.For example,Sold for cash or credit sales of goods revenue, if the transfer of risks and rewards that are the essence of ownership of the goods to the buyer. Therefore, the revenue is recognized based on the story of the emergence period, not getting money as revenue recognition criteria, but if the customer paid in advance for goods. The revenue has not occurred because there is no transfer of risk and reward that is the essence of ownership of the goods to the buyer. In this case, will be recognized as income received in advance or debt.The expense is paid in cash or accrued expenses the expenses incurred. If you are already in service. Although it will be paid in cash or money, it is an expense in the period incurred by the holder or non-payment, but if you are a prepaid expenses expenses not considered to occur because the service has not yet been given, but there is a settlement. This situation is recognized as prepaid expenses or assets.The use of accrual basis for the preparation of the financial statements will cause the data displayed in the financial statements reflect the financial position and results of operations of the joint venture has been tongkwa the cash basis (the basic cash) because the financial statements should provide information in the past, not showing the receipt of cash or cash equivalents.

Basic accounting assumptions in preparing financial statements 1

.Accrual basis (accrual basic) items and events accounting will recognize when happen (earned) is not the รับหรือ cash (realized). Or receive or pay the thing which can change money in the future (Book realizable) also various items.Sample
.Sales for cash or goods is credit. Income happened if there is a transfer of risk and return is the essence of the ownership of the goods to the buyer. So the recognition of income of the period.As a criterion to accrue. But if the customer pays in advance for the goods income has not occurred. Because there is no transfer of risk and return is the essence of the ownership of the goods to the buyer.Or liabilities
.To pay in cash or accrued expenses expenses happen. If ได้รับการบริการ in that period. Even if you pay in cash or not yet paid. A cost in the period.But if a prepaid expenses Considered the cost has not occurred. Because has not received service in that period, but to pay. This case is recognized as a prepaid expenses or assets
.The use of accrual basis in preparing financial statements. To make the information displayed in the financial statements reflect the financial position and performance of a business correctly than the cash (cash basic) due to financial information in the past should show what happened.Or cash equivalent
.