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Siam Service
Working Paper for the Year Ended December 31, 2568
Amount in Thousand Baht
Trial Balance Chapter 5 Set 1 (Textbook Page 86)
Account Codes & Adjusting Entries
101 Cash | 102 A/R | 103 Supplies | 104 Prepaid Ads | 105 Equipment | 106 Acc. Dep.
201 A/P | 202 Salaries Payable | 301 Capital | 302 Withdrawals | 401 Service Revenue
501 Salaries Exp. | 502 Ads Exp. | 503 Rent Exp. | 504 Supplies Exp. | 505 Dep. Exp.
Adjusting Entries - Dec 31, 2568:
1. Supplies on hand: 8,000
2. Depreciation: 20% per year
3. Accrued salaries: 3,000
4. Prepaid ads cover 1 year from Sep 1, 2568
201 A/P | 202 Salaries Payable | 301 Capital | 302 Withdrawals | 401 Service Revenue
501 Salaries Exp. | 502 Ads Exp. | 503 Rent Exp. | 504 Supplies Exp. | 505 Dep. Exp.
Adjusting Entries - Dec 31, 2568:
1. Supplies on hand: 8,000
2. Depreciation: 20% per year
3. Accrued salaries: 3,000
4. Prepaid ads cover 1 year from Sep 1, 2568
| A/C | TB | ADJ | ATB | P&L | SFP | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Dr. | Cr. | Dr. | Cr. | Dr. | Cr. | Dr. | Cr. | Dr. | Cr. | |
| Cash | ||||||||||
| AR | ||||||||||
| Supplies | ||||||||||
| Prepaid Ads | ||||||||||
| Equipment | ||||||||||
| Acc. Dep. | ||||||||||
| AP | ||||||||||
| Salaries Payable | ||||||||||
| Capital | ||||||||||
| Withdrawals | ||||||||||
| Service Revenue | ||||||||||
| Salaries Exp. | ||||||||||
| Ads Exp. | ||||||||||
| Rent Exp. | ||||||||||
| Supplies Exp. | ||||||||||
| Dep. Exp. | ||||||||||
| P(L) | ||||||||||
| Total | 577 | 577 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
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