10. Norton University Accounting
College of Arts, Humanities, and Languages Semester I, Year II
៉ា
មាក្ Honda Scoopy ជេរ ី ២០១២ និង ២០១៣
របជភទមាេុីនៈ របព័នជរបើបច
៉ា ធ ិ
ទហំមាេុីនៈ ១១០ ជេជេ
ំ ៉ា
៍
ពណៈ ជម រក្ហម ជមោយរក្ហម លផជមខ េ
ម ម ទ
គុណរបជយជន៍ៈ េជលងាត់ មនេូវេុីាង និងមានជលប ើ
ំ ៃ ិ ំ
នជលឿន
ំ
តលលៈ ចជនាោះពី ២,០០០ដុោ ជៅ ២,២០០ដុោ
ល ល ល
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11. Norton University Accounting
College of Arts, Humanities, and Languages Semester I, Year II
៉ា
មាក្ Honda Air Click ជេរ ី ២០១៣
របជភទមាេុីនៈ របព័នជរបើបច
៉ា ធ ិ
ទហំមាេុីនៈ ១២៥ ជេជេ
ំ ៉ា
ពណៈ ជម រក្ហម រពីងទុំ
៍ ម
គុណរបជយជន៍ៈ េជលងាត់ មិនេូវេុីាង និងមានជលប ើ
ំ ៃ ំ
នជលឿន
ំ
តលលៈ ចជនាោះពី ១,៩០០ដុោ ជៅ ២,០០០ដុោ
ល ល ល
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12. Norton University Accounting
College of Arts, Humanities, and Languages Semester I, Year II
័ព
២.៣ រចនាេមនធ
Ms. Rern Chan Nara
General Manager
Mr. Sok Sovannara Mis. Ouk Pisey Mr. Touch Vanklak Ms. Ry Channy
Manager of Marketing Manager of Accounting Manager of Machinery General Service Officer
1. Mis. Van Dada (Seller) 1. Mis. Ya Lita (Asst.Acc) 1. Mr. Kan Rotha (Machinist) 1. Mis. Tep Chiva (Cleaner)
2. Mis. Chan Kaghna (Seller) 2. Mr. Chan Chikriya (Stock) 2. Long Vichet (Machinist) 2. Ms. Heang Makara (Cleaner)
3. Mis. Prak Vichaka (Receptionist) 3. Mr. Pov Vesna (Security)
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23. Norton University Accounting
College of Arts, Humanities, and Languages Semester I, Year II
២៦ ធូ រ ជយងានចនូលចនួន១៥០ដុោេោប់ការជួេជុល
ន ើ ំ ំ ល ំ
២៧ ធូ រ និងលក្់ានចនូលចនួន៣០០០ដុោ
ន ំ ំ ល
២៨ ធនូរ និងលក្់ានចំនូលចំនួន១៧០០ដុ ោជយងានចំនូលចំនួន២០០ដុ ោេំោប់ការជួ េជុ ល
ល ើ ល
២៩ ធនូរ ជយងានចំនូលចំនួន១៥០ដុ ោេំោប់ការជួ េជុ លនិងលក្់ានចំនូលចំនួន២៧០០ដុ ោ
ើ ល ល
៣០ ធនូរ ជយងានចំនូលចំនួន១០០ដុ ោេំោប់ការជួ េជុ លនិងលក្់ានចំនូលចំនួន១៨០០ដុ ោ
ើ ល ល
៣១ ធនូរ ជយងានចំនូលចំនួន១០០ដុ ោេំោប់ការជួ េជុ លនិង លក្់ានចំនូលចំនួន ២០០០ដុ ោ
ើ ល ល
ំ ំ
និងានចនាយលុយចនួន ២៧០០ដុោេោប់រាក្ន្ខបុគលិក្
ល ំ ់ គ ំ ំ
និងានចនាយលុយចនួន
២០០ដុោ េោប់លថអគេនី និង ានចនាយលុយចនួន៥០ដុោេោប់លថទឹក្ ។
ល ំ ល ីគ ំ ំ ល ំ ល
Transactions:
a) Prepare the income statement
b) Owner’s Equity Statement
c) Balance Sheet
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24. Norton University Accounting
College of Arts, Humanities, and Languages Semester I, Year II
1 Dec + 200,000$ + 200,000$ invested
2 Dec - 100,000$ + 100,000$
4 Dec - 200$ - 200$ advertising
5 Dec - 1,000$ - 1,000$ rent expense
8 Dec + 50$ + 50$ sale revenue
9 Dec + 100$ + 100$ service revenue
10Dec + 150$ + 150$ service revenue
11Dec + 100$ + 100$ service revenue
+ 4,580$ + 4,580$ sale revenue
12Dec + 50$ + 50$ service revenue
+ 2,500$ + 2,500$ sale revenue
13Dec + 300$ + 300$ service revenue
14Dec + 100$ + 100$ service revenue
+ 3,400$ + 3,400$ sale revenue
15Dec + 80$ + 80$ service revenue
16Dec + 2,300$ + 2,300$ sale revenue
+ 300$ + 300$ service revenue
17Dec + 200$ + 200$ service revenue
+ 1,900$ + 1,900$ sale revenue
18Dec + 200$ + 200$ service revenue
+ 2,000$ + 2,000$ sale revenue
19Dec + 120$ + 120$ service revenue
+ 2,500$ + 2,500$ sale revenue
20Dec + 150$ + 150$ service revenue
+ 1,800$ + 1,800$ sale revenue
21Dec + 200$ + 200$ service revenue
+ 4,200$ + 4,200$ sale revenue
22Dec + 130$ + 130$ service revenue
+ 2,700$ + 2,700$ sale revenue
23Dec + 200$ + 200$ service revenue
+ 3,900$ + 3,900$ sale revenue
24Dec + 100$ + 100$ service revenue
+ 4,100$ + 4,100$ sale revenue
25Dec + 100$ + 100$ service revenue
+ 1,900$ + 1,900$ sale revenue
26Dec + 150$ + 150$ service revenue
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25. Norton University Accounting
College of Arts, Humanities, and Languages Semester I, Year II
27Dec + 3,000$ + 3,000$ sale revenue
28Dec + 1,700$ + 1,700$ sale revenue
+ 200$ + 200$ service revenue
29Dec + 150$ + 150$ service revenue
+ 2,700$ + 2,700$ sale revenue
30Dec + 100$ + 100$ service revenue
+ 1,800$ + 1,800$ sale revenue
31Dec + 100$ + 100$ service revenue
+ 2,000$ + 2,000$ sale revenue
- 2,700$ - 2,700$ salary expense
- 200$ - 200$ Electric expense
- 50$ - 50$ Water expense
Total 148,160$ + 100,000$ = 248,160$
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26. Norton University Accounting
College of Arts, Humanities, and Languages Semester I, Year II
a) Prepare the Income Statement
ហាងលក្់ ហុងដ្ឋ េូរត បុ នជធឿន
Income Statement
From the: 1-December-2012 to 31-December-2012
Revenues:
Sale Revenues: $ 49,030
Service Revenues: $ 3,280$
TOTAL: $ 52,310
Expenses:
Advertising Expense: $ 200
Rent Expense: $ 1,000
Salary Expense: $ 2,700
Electric Expense: $ 200
Water Expense: $ 50
TOTAL: $4,150
Net Income: $41,160
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27. Norton University Accounting
College of Arts, Humanities, and Languages Semester I, Year II
b) Owner’s Equity Statement
ហាងលក្់ ហុងដ្ឋ េូរត បុ នជធឿន
Owner’s Equity Statement
From the: 1st December 2012 to 31th December 2012
Add: Investment $ 200,000
Net Income $ 41,160
Capital 31-December-2012 $ 241,160
c) Balance Sheet
ហាងលក្់ ហុងដ្ឋ េូរត បុ នជធឿន
Balance Sheet
From the: 1-December-2012 to 31-December-2012
Assets:
Cash $ 148,160
Equipment $ 100,000
Total Assets $ 248,160
Liabilities
Account payable $ 0.000
Owner’s Equity
Capital $ 248,160
Total Liabilities & Equity $ 248,160
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28. Norton University Accounting
College of Arts, Humanities, and Languages Semester I, Year II
៧. ជេចក្េនិដ្ឋន
ីត ន ា
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