• การบัญชี (Accounting) หมายถึง งาน

• The accounts (Accounting) refers to the art of reporting and financial incident came to take notes. Manage categories Summary of results An interpretation and analysis of criteriaThe term of the account (Book-keeping). There are many such definition. "Accounting is to write down a list of the various trade-related payments, and what value is money.In the book, regularly organized, based on the principles of operation and display.And the financial position of the parties in a period of time. " • Accounting (Bookkeeping) refers to a routine that is associated with the recording.And gather daily in order to be able to produce financial statements. Accounting is a sub part of the account.The workers ' Party, called the accounting accountant (Accountant) who has a duty to record and collect information about everyday money. Get that done (Bookkeeper) Benefits and purposes of accounting1. allows owners to control the treatment of assets of the joint venture.2. enables the performance of acts In a period of time that the performanceOver the past The gross profit or loss, as many3. let know the financial position of the undertaking on the date of any one that acts in the liabilities and assets.Which is the part of the owners much of?4. accounting is collecting statistics that aid in the Administration and provide the information as.Useful for planning, operation and control of the venture to succeed, based on the intention.5. to save the entry, which occurred respectively before and after the classification according to the type of the entry.6. in order to properly Act on account of the various Affairs.• Country Thailand The Agency is responsible for determining the accounting standards is that accountants and licensed Auditors of Thailand. At the beginning of the way society has 2542 update new accounting standards and accounting standards, were canceled several. This is a development of the accounting standards in accordance with international accounting standards.The basic concepts of accounting involves an important principle to study the direction of the accounts will help understand the important criteria in determining which link to the accounting standards applicable to financial statements and to help the user understand financial statements and accounting information. That accountants and licensed Auditors of Thailand Defined in the article, which is the new version instead of the original text, assuming the base step 1 accounting. Is as follows:A fictitious Accounting message.1. accrual basis Under the accrual basis accounting items and events are recognized when they occur and not when cash is received or paid, which means accounting to save recorded and shown in the financial statements in accordance with the time period that exceeds the physical item, regardless of whether the cash is received or paid in cash while the entries? 2. continuous operation In general the financial statements are prepared under the joint venture operation to assume continuously. And the existence in the future, which means that the joint venture is set up, and then he surely intended to continue operating without a schedule that is liquidation when or how long enough to follow the roadmap and the commitments the commitments it until it is finished. Qualitative characteristics. Qualitative characteristics, refer to the properties that make the data in the financial statements is useful to financial statement users. Qualitative characteristics of financial statements, there are four main reasons: the understanding is related to the decision. Reliability and comparison. 2.1 understanding. Refer to the financial statements, it must be on the user of the financial statement data. This is located under a fictitious financial statements, it must have a sufficient knowledge of the business should. 2.2 relevance to the decisions The information appears in the financial statements will need to be information that is useful to the user's financial statements that is able to make an estimate of the financial statement user event in the past. Current and future as well as a confirmation or error in the assessment of financial statement users. 2.3 reliability. The information shown in the financial statement must be free of significant errors and that is, the investigation must be thorough and fair, by noon, the events that you want to display, or the content should be shown based on economic reality, and such acts may be transferred to another person by car, there is evidence of legal conveyancing but in the specified acts can take advantage of these cars in the future, that further. A case like this. The joint venture will report that a car cannot be regarded as an agent of the line occurred around midnight justice. Those who produce financial statements must use caution in the event of financial reporting. When faced with uncertainty An inevitable about certain events, such as the ability to collect a debt, the estimated life of the asset. The uncertainty of the liabilities that may arise from the guarantee contract, a lawsuit suing the discretion needed to estimate the income. The uncertainty to financial statements show an amount too high or low. In addition, the information in the financial statements, which must be completely reliable. Under the constraints of a significant and must invest in to make. Significant event means an event that if those involved did not have the opportunity to get to know and possibly to decide in the case acknowledged. In practice, the meaning of significant items are usually determined by a fraction of a percent of assets. Liabilities or net profit. 2.4 comparison. Users of financial statements need to be able to compare the financial statements of the joint venture in a different time period. In order to estimate trends in financial position and performance of the business, and must be able to compare the financial statements between the parties to assess the financial. The results of operations and financial position changes by users of financial statements need to get information about the account policies applied in the preparation of the financial statements, including changes.

• Accounting (Accounting) refers to the art of bringing the financial report and notes the classification results
and analysis. Interpret rules that accounting (Book-keeping) has defined a lot. Such as "The account is recorded in the transaction. On the - pay. And that there is money in the account regularly. Technically correct order And can display the results of operations and financial position of the Company in the period were " • Accounting (Bookkeeping) refers to a routine that involves recording and compiling data daily to prepare the financial statements on the accounts. A small part of the account, a person working on a book called The Accountant (Accountant) who is responsible for recording and gathering information about the financial daily called Accountant (Bookkeeper) interests and objectives. Accounting 1. Allows owners to retain control of the business assets second. It helps to know the results of operations of the Company. In that period of time. Performance ago. Company's profit or loss is the number three. It helps to know the financial position of the Company as of that day. The Company's assets, liabilities and equity, which is part of the owner's number four. Bookkeeping is a collection of statistics that help in the administration. And provide information and helpful in planning the operation. And control to achieve the intended five. To record transactions as they occur in chronological order. And by type of transaction to six. In order to comply with the Act's accounting business in Thailand • The agency is responsible for setting accounting standards. Association of Accountants and Auditors of Thailand allowed early 2542, the Association has developed a new accounting standard. And cancel existing accounting standards in agreements in order to develop accounting standards in line with international accounting standards, the basic concepts of accounting rules related to major in accounting education orientation. It helps to understand the key criteria in determining accounting standards. Which relate to the guidelines for the preparation of the financial statements. And to help users of financial statements with a better understanding. And more reliable accounting information. The Association of Accountants And the Independent Auditor of Thailand. Set out in the Framework. The new accounting standard that supersedes Accounting Standard No. 1 on the assumption of basic accounting. The assumption Accounting 1 Accrues under the accrual basis of accounting transactions and events are recognized. When this happens, Not when it is received Or pay in cash, which represents the recording of accounting records and financial statements for each period shown in the list that exceeds the true regardless of whether the cash. Or pay cash when the transaction or not two. The ongoing general financial statements are prepared under the assumption that the Company will operate continuously. And continue to exist in the future, which means the entity set up. It is intended to continue indefinitely. No deadline When to liquidate Or long enough to follow the plan. And agreements The binding until the qualitative characteristics. Qualitative characteristics mean the features that make information in financial statements useful to users of financial statements. The qualitative characteristics of financial statements has four aspects: understanding. The Decision Reliability And compares to 2.1 Understanding the means Financial statements must be understood immediately that users of financial statement information. This is under the assumption that users of financial statements, it must have enough knowledge of business 2.2. The decisions concerning information contained in the financial statements to be useful information to the decision. Users of financial statements is to enable users of financial statements to evaluate situations in the past, present and future, including confirmation. Or point out the errors of past assessments of the financial statements 2.3. Reliable information presented in the financial statements must be free of significant errors. And favoritism that is to be listed. And the book fair event According to want to show or not to show the content and the real economy, such as the Company may transfer cars to another person. The proof of legal ownership. But the agreement also stated that the Company can take advantage of such cars in the future, the next such case, the Company would have reported that car sales. It can not be considered as representative of justice that occurred the preparation of financial statements will need to be careful in reporting financial events. When faced with uncertainty The inevitable about certain events, such as the ability to collect the debt, the estimated useful life of the asset. Uncertainty of contingent liabilities arising from warranty contracts, litigation must use judgment required to estimate income. Uncertainty The financial statements show that the number of high or too low this information in a reliable, accurate and complete financial statements. Under the restrictions of the significantly. And equity in the preparation of the event represents a significant event which, if those involved do not acknowledge it might be a mistake to judge in the case acknowledged. In practice, the significance of the transaction is usually determined by the figure as a percentage of assets, liabilities or net income. Case 2.4 The comparable financial statement users must be able to compare the financial statements of the Company in the same period. To forecast the trend of financial position. And results of operations of the entity. And must be able to compare the financial statements to evaluate the entity's financial position. Performance And changes in financial position The financial statement users to get information about the accounting policies used in the preparation of financial statements. As well as to change

Management accounting (Accounting) means the art of the reports and financial events to take notes organized categories. Conclusion
and analyzed. Interpretation with principles

"accounting (Book-keeping) the definition of many such as

."Accounting is recording the transactions. About - pay. And what is the money in the account book
. In order to correct in principle. And can show the performance
.And the financial position of the business over a period of time. "
- Accounting (Bookkeeping) means the routine involves recording
and gather information to prepare daily financial statement.
accounting is a subsidiary part of accounting
.Individual workers about accounting is called an accountant (Accountant) while those with recording and gather information about finance. Called the accountant (Bookkeeper)



the benefit and the objective of accounting 1.Help the owner can control the assets of the business, 2
. Help to know the performance of the business. In a certain period of time that past performance. Business profit or loss is how much
3.