Title: ?? (Assets),?????????,??????,
1??? (?)
3-1 ????
3-5 ??????
3-2 ????
3-6 ????????
3-7 ????
3-3 ??????
3-4 ??????
???????????
23-1 ????
- ??????,?????????????????,
- ??????????????????????
- ???????
????????????, ?????????????????
??????????????, ???????(???????????)?
33-1 ????
????(????)
?? ????
?? ????
??????
?? ??
? ? ? ?
? ? ?
? ? ?
? ? ?
?????
? ? ? ?
???
?? ??
?????
????
???????
43-2 ????
3-2-1 ???????
?? (Assets),?????????,??????, ??????????????,????
??????
?? (Liabilities),????????????,??????, ????????????
???,????????????
???? (Owners Equity),??????????????, ???????????
???????????
53-2 ????
3-2-1 ???????
?? (Revenue),?????????????, ??????,????????????
?? (Expense),?????????????, ?????????????,??????
?????
63-2 ????
3-2-2 ???????
????? ????? ????? ????? ?????
?? ??? ??? ??? ???
?? ???? ???? ????-?? ????-??-????
73-2 ????
3-2-3 ????????????????
?????????????,???????????, ???????
??????????????????????????? ??????,????????????
83-2 ????
3-2-3 ????????????????
1. ?? 2. ???? 3. ????
6. ???? 7. ?? 8. ????
4. ???? 5. ???? (????)
9. ???? 10. ?????? 11. ??????
1. ??
2. ????
1. ?? 2. ??? (????-???) 3. ?? (????-??)
4. ???? (????-????) 5. ???? (????-????)
93-2 ????
3-2-3 ????????????????
1. ???? (????)
3. ??
1. ???
2. ???
1. ???
2. ???????
3. ????
1. ?????
3. ???
2. ???
103-2 ????
3-2-3 ????????????????
1. ???? 2. ???? 3. ????
7. ???? 8. ???? 9. ????
4. ???? 5. ???? 6. ?????
3. ????
1. ?????
2. ????
1. ?????
2. ???
3. ???
113-2 ????
3-2-3 ????????????????
1. ???? 2. (??????)
3. (????) 4. ????
1. ????(????) 2. ???? 3. ????
4. ???? 5. ???? 6. ????
7. ??????
123-2 ????
3-2-3 ????????????????
1. ??
2. ???? (???????) (????)
1. ????
2. ????
g. ??? h. ??? i. ??(??) j. ???? k. ???? l. ????
m. ?? n. ???? o. ???? p. ???? q. ??
a. ???? b. ?? c. ????
d. ?? e. ??? f. ???
a. ???? b. ??? c. ??? d. ??? e. ???? f. ???
1. ????
3. ????
2. ????
4. ??????
133-3 ??????
3-3-1 ???????
143-3 ??????
3-3-2 ?????
???????????????, ?????,??????(??)?
???????????, ???????,??????(??)?
????????????, ?????,??????, ??????(????,????)?
153-3 ??????
3-3-3 ???
- ?????,???????????,
- ????? (journal)
- ??????,?????????,
- ??????? (original record)
- ?????????????????,
- ??????? (chronological record)
163-3 ??????
3-3-3 ???
?X? ?X? ???? ? ? ?? ???? ????
? ? ???? ? ? ?? ???? ????
- ??????????????,?????,?????,
- ??????????
- ? ?????????????,??????????
173-4 ??????
- ????????,?????????,??????,
- ????????????(?????)?,
- ???????????,??????,
- ????????(posting)?
- ???????,??????(ledger),??????
3-4-1 ??
- ????,???????????????????,
- ??????????????????????,
- ?????
183-4 ??????
3-4-2 ???
??????????,???????,????, ????,???????
????????????,???????????, ????????
193-4 ??????
3-4-2 ???
????????? (general or controlling
account), ???????? (???????) ???, ????????????????
???
??????? (subsidiary account), ????????????
??????????????????????????
203-4 ??????
3-4-2 ???
- ????????,??????? T ???,?? T ???
213-5 ??????
3-5-1 ??
- ??????,
- ?????,?????????????????,
- ????????????????,
- ?????????????,
- ????????????????,?????
223-5 ??????
3-5-2 ???
- ??????????????????,????,
-
??????,???????, -
???????,???????, - ?????
(????????)?
233-5 ??????
3-5-2 ???
- ?????????????????,????,
-
??????,???????, -
???????,???????, -
???????????,??? -
(????????)?
243-5 ??????
- ????????????????????(??
-
?????????????????)?
(1) ???
(2) ???
253-5 ??????
3-5-2 ???
1. ?????
2. ?????
1. ?????
2. ??????????
3. ?????????????
263-6 ????????
3-6-1 ??????????
3-6-2 ??????????
273-6 ????????
3-6-3 ???????
3-6-4 ?????
283-7 ????