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Acc Excel Basic

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16 views

Acc Excel Basic

Uploaded by

koko
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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စာရင််းတစ်ခုကုရရ်းဆရ

ွဲ မယ်ဆု ရင်အဆင ဲ့် 6ဆငန


ဲ့် စာရင်
ွဲ ဲ့ ်းဆရ
ွဲ ပါမယ်။

 1 Source Document

 2. Day Book

 3.Ledger

 4.Adj

 5.Trail Balance
 6.Financial Statement

1.Source Document

 is Sources Document?

 1)Invoice

 2)Quation

 3) Receipt

 4)Payment

 5)Bank Statement

 6)Quation

 7)etc…

 2.What is Day Book?

1)Sale Day Book

 2)Purchase Day Book

 3)Sale Return Day Book

 4)Purchase Return Day Book

5)Cash Book မှာ လက်ငင််းငငွေငပ်းငငွေယူငတွေမှာသ်းပါတယ်။

 6)Petty Cash Book အငသ်းသ်းစှာရင််း

7)Journal မှာ Non Cash Transaction ငတွေကသှာစှာရင််းသွေင်း် ပါတယ်။

.Leddger မာ ၂မ ်းရပါတယ်။

1. Personal Ledger
 Purchase Ledger (A/P) Sale Ledger (A/R)

2.Impersonal Ledger

 General Ledger Real Ledger

4.Adjustment

 1) Provision (လ ှာထှာ်းခ က်)

 Eg. Provision for Doubtful debt

 2) Errorရည်ရွေယ်ခ က်ရရမှာ်းတှာနဲ ဲ့ရည်ရွေယ်ခ က်မရပဲမှာ်းတှာ Error သရက်နမ


ဲ ဲ့ ှာ်းရင် Fraud Error

 Error မှာ ၂မ ်းရပါတယ် Trail ကထခက်နင်ငသှာအမှာ်း (၂) Trail ကမထခက်နင်ငသှာအမှာ်း

 3) Deperciation Straight Line Method ,Reducing Balance Method

 4)Inventory

5.Trail Balance

 A Trail Balance is a bookkeeping worksheet in which the balance of all ledgers are

cpmplied into debit and credit columns. …Preparing a trail balance for a company

6.Financial Statement

 I) Statement of Profit & Loss (During the Year Expense and Income)

 II)Statement of Financial Position

 III) Statement of Cash Flow (Income Statement နဲ႕ Balance Sheet ကမငပ်းနင်တဲဲ့

Information ငတွေကငပ်း

 IV) Statement of Changes in Equity Share Dividend င ပ်းတှာကင လဲ့လှာ

 (V) Notes to The Financial Statement


Chart Of Account

Item Code Account Name Account Type


1-1000 Non -Current Assets
Fixed Assets
1-1001 Furniture & Fitting Non Current Assets
1-1002 Office Equipment Non Current Assets
1-1003 Computer & Accessories & Printer Non Current Assets
1-1004 Motor Vehicle Non Current Assets
1-1005 Office Machine Non Current Assets

Acc- Depreciation
1-1020 Acc- Dep Furniture & Fitting Non Current Assets
1-1021 Acc Dep Office Equipment Non Current Assets
1-1022 Acc -Dep Computer & Accessories & Printer
Non Current Assets
1-1023 Acc-Dep Motor Vehicle Non Current Assets
1-1024 Acc-Dep Office Machine Non Current Assets

2-1000 Current Assets


2-1001 Cash In Hand Current Assets
2-1002 Cash at Bank Current Assets
2-1003 Petty Cash Current Assets
2-1004 Trade Receivable (Debtor) Current Assets
2-1005 Inventory Current Assets
2-1006 Cash Advance Current Assets
2-1007 Other Receivable
2-1008 Prepaid Office Rent Current Assets
2-1009 Prepaid Deposit Current Assets
2-1010 Prepaid Expense Current Assets
2-1011 Prepaid Commercial Tax Current Assets
2-1012 Prepaid Withholding Tax Current Assets

3-1000 Equity
3-1001 Capital Equity
3-1002 Additional Capital Equity
3-1003 Contribution Equity
3-1004 Drawing Equity
3-1005 Share Divedend Equity

4-1000 Revenue
4-1001 Sale Income Revenue
4-1002 Consgnment Sale Income Revenue
4-1003 Contract Income Revenue
4-1004 Other Income Revenue

5-1000 Cost of Slae


5-1001 Purchase Expense Cost of Slae
5-1002 Other Expensse Cost of Slae
5-1003 Opening Inventory Cost of Slae
5-1004 Closing Inventory Cost of Slae

6-1000 Selling & Distribution


6-1001 Commission Expenses Selling & Distribution
6-1002 Deliver Charges Selling & Distribution
6-1003 Marketing Expenses Selling & Distribution
6-1004 Promotion Expenses Selling & Distribution
6-1005 Advertising Expenses Selling & Distribution
6-1006 Carriage Outward Selling & Distribution
6-1007 Other Charges Selling & Distribution
6-1008 Sale & Marketing Salary Selling & Distribution

6-1100 Admin Expense


6-1101 Printing & Stationary Admin Expense
6-1102 Office Expenses Admin Expense
6-1103 Repair & Maintenance Admin Expense
6-1104 News & Jornal Admin Expense
6-1105 Telecommunication Admin Expense
6-1106 Entertainment Admin Expense
6-1107 Fuel Admin Expense
6-1108 Office Rent Admin Expense
6-1109 Depreciation Expenses Admin Expense
6-1110 Electricity & Admin Expense
6-1111 Bank Charges Admin Expense
6-1112 Labour Charges Admin Expense
6-1113 Internet Charges Admin Expense
6-1114 Donation Charges Admin Expense
6-1115 Management Expense Admin Expense
6-1116 General Expense Admin Expense

6-1200 Taxation
6-1201 Commercial Tax Taxation
6-1202 Withholding Tax Taxation

7-1000 Non Current Liabilities


7-1001 Bank Loans Non Current Liabilities
7-1002 Other Loans Non Current Liabilities

8-1000 Current Liabilities


8-1001 Other Payable Current Liabilities
8-1002 Trade Payable Current Liabilities
8-1003 Payable for Commercial Tax Current Liabilities
8-1004 Payable for Withholding Tax Current Liabilities
Queston 2 Mr&Ms Trading Company Limited
1-Jan-21 Capital Introduce Cash ks150,000,000/-
1-Jan-21 Rental Expense for five Montns1,500,000/-
4-Jan-21 Purchase Computer With Cash ks 500,000/-
6-Jan-21 Purchase Daewoo 21 "TV 5Pcs for sell 300,000/-per Pcs
7-Jan-21 Sale Daewoo 21"TV 5Pcs for 450,000/-Per Pcs
10-Jan-21 Paid Electricity and Water meter bill Ks 50,000/-
12-Jan-21 Purchase A4 Paper for office ks35,000/-
14-Jan-21 Repair Office ks 300,000/-
16-Jan-21 Purchase Printer for office ks 350,000/-
18-Jan-21 Purchase Daewoo TV 32" 30Pcs for sell 350,000/- per Pcs
22-Jan-21 Sale Daewoo 21"TV 14 Pcs for 450,000/- per Pcs
31-Jan-21 Daily News Paper per months Ks 3,000/-
31-Jan-21 Daily
Salary
News
paid
Paper
1,200,000/-
per months Ks 3,000/-
2-Fed-21 Purchase fumiture and fitting ks-700,000/-
3-Fed-21 Purchase another computer ks-500,000/-
8-Fed-21 Taxi Charges ks 500,000/-
14-Fed-21 Purchase A4 Paper for office ks350,000/-
15-Fed-21 Purchase fuel for office car ks 30,000/-
18-Fed-21 Purchase Top Up bill for office phone ks 6,000/-
25-Fed-21 Paid Part time cleaning Expense Ks20,000/-
28-Fed-21 Salary paid 1,200,000/-
1-Mar-21 Purchase Office machine(Generator)Ks1,000,000/-
31-Mar-21 Sale Daweoo 32TV 5ks500,000/-
15-Mar-21 Repair Office ks 50,000/-
20-Mar-21 Taxi Charges Ks 5000/-
23-Mar-21 Transfer to petty cash 300,000/-
28-Mar-21` Paid Electricity and meter bill Ks50,000/-
31-Mar-21 Paid Electricity and Water meter bill Ks 20,000/-
31-Mar-21 Salary paid 1,200,000/-
31-Mar-21 Sale Daweoo 32TV 20Ks 500,000/-
Question 2
Calculated Depreciation for April 22 and May 22 Policy Straight Line Meth

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