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S1 Bkk - Coggle Diagram

- - - - supplier
      - Customers
    - - MALAYSIA LHDN
  - - - keep the sources document 原始憑證 ex: receipt
        
        Make double entries in the book
        
        organize the record data
    - - Present and explain the summarize financial statement
        
        explain the differences of actual performance實際成果 and forecasted performance 預期成果
        
        predict the future growth
- - - - Debit +
      - Credit -
    - - Debit -
      - Credit +
    - - Debit -
      - Credit +
    - - Debit -
      - Credit +
    - - Debit +
      - Credit -
  - - - Debit +
        
        別人欠你越多
      - Credit -
        
        別人欠你減少
  - - - Debit -
        
        你欠別人的減少
      - Credit +
        
        你欠別人增加
- - - - Assets
        
        Current
        
        Non Current
      - Liabilities
        
        Current
        
        Non Current
      - Owner Equity
        
        Drawing -
        
        Net Loss
        
        Capital +
        
        Net Profit
      - Assets= Owner Equity + Liabilities
  - - - Account receivable
      - Account Payable
    - - Real Account
        
        Assets
        
        Liabilities
        
        Capital
        
        Current
        
        Drawings
      - Nominal Account
        
        Expenses
        
        Income
- - - - Quotation 報價單
        
        Purchase Order 訂貨單
        
        Advice Note 貨運通知書
        
        Delivery Note 送貨單
        
        Invoice (Sales) 發票
        
        Debit Note 借項憑單
        
        1 more item...
- - - - Credit Purchases
    - - Credit Sales
    - - Return good to supplier
    - - Return good from customers
    - - Receipt and Payment
        
        Cash
        
        Cheque
        
        Credit card
    - - Small cash payment
    - - Cannot be recorded in Special Journals
- - - - Reimbursement 充值/補足
        
        下個月月頭
        
        當下月尾
- - - - Dr: Bad debts Cr: Accounts Receivable
        
        Accounts Receivable(你收到的錢)下降
        
        你的bad debts(呆賬)【liabilities】增加
    - - Dr: Profit and Loss Cr: Bad Debts
        
        Profit and Loss: Dr: Loss Cr: Profit
        
        因為bad debts呆賬增加導致你的收入降低
    - - 當年還錢
        
        Dr: Accounts Receivable Dr: Bad Debts
        
        把之前的Bad Debts 先消掉
        
        Dr: Cash/Bank Cr: Accounts Receivable
        
        收到錢後 account receivable減少
      - 之後還錢
        
        Dr: Accounts Receivable Dr: Bad Debts
        
        把之前的Bad Debts 先消掉
        
        Dr: Cash/Bank Cr: Accounts Receivable
        
        收到錢後 account receivable減少
        
        Dr: Bad Debts Recovered Cr: Profit and Loss
        
        因為收到錢後呆賬復原 profit增加
    - - [Dr:+] [Cr: -]
  - - - Dr: Profit and Loss Cr: Allowance for Doubtful Debts
        
        之後的預測
        
        Dr: Profit and Loss- Increase in Allowance for doubtful debts Cr: Allowance for Doubtful Debts
        
        這次的預測比之前的還要多
        
        你的Loss 增加
        
        Dr: Allowance for Doubtful Debts Cr:Profit and Loss- Decrease in Allowance for doubtful debts
        
        因為這次比上次少
        
        Profit 增加
- - - - 人名
    - - Account Receivable / Sales / Account Payable / Purchases
    - - 原因
        
        你多給/別人多給 Overpays
        
        之後你退還貨物/之後別人退還貨物 Returned
        
        處理accounts後
        
        Overcharged
        
        提早給錢
        
        paid in advance
      - Purchases Ledger Balance Debit
      - Sales Ledger Balance Credit
- - - - Motor Vehicles
      - Land and Building
    - - Goodwill
      - copyright
    - - Cost Price
      - Installation Price
    - - Reason
        
        Time
        
        Physical
        
        Raining
        
        Sun
        
        Obsolescence
      - Calculate
        
        Reducing Balance Method
        
        Cost - (Accumulated Depreciation) x % =
        
        Straight line method
        
        Cost x %=
        
        Cost - Scrap value ÷ Useful life
        
        未滿1年
        
        Annual Depreciation x 幾個月 ÷ 12
      - Accounts
        
        Depreciation opened
        
        Dr: Depreciation Cr: Non-current Asset
        
        Dr: Profit and Loss Cr: Depreciation
        
        Depreciation算是你的一種expenses
        
        Accumulated depreciation is opened
        
        Dr: Depreciation Cr: Accumulated depreciation
        
        Dr: Profit and Loss Cr: Depreciation
        
        Depreciation is not opened
        
        Dr: Profit and Loss Cr: Accumulated Depreciation
    - - Dr: Disposal Cr: Non-Current Asset
        
        Dr: Accumulated Depreciation Cr: Disposal
        
        Dr: Bank/Cash Cr: Disposal
        
        Dr: Disposal Cr: Profit and Loss-Gain on Disposal
        
        計算自己賣出去後是賺還是虧
        
        Dr: Profit and Loss-Loss on Disposal Cr: Disposal
        
        計算自己賣出去後是賺還是虧
        
        收到錢所以Bank增加
        
        轉移累積折舊然後去賣
        
        賣asset 所以asset 減少
- - - - Current Assets
        
        你提早給別人錢所以暫時還是你自己的asset
    - - Current Liabilities
        
        別人提早給你錢所以暫時還是別人的錢所以是你的liabilities
  - - - Current Liabilities
        
        因為你遲給別人錢所以是你的liabilities
    - - Current Assets
        
        別人遲給你錢所以是你的assets
  - - - Dr: Opening Inventory
      - Cr: Closing Inventory
  - - - Dr: Drawing Cr: Cash/Bank
    - - Dr: Drawing Cr: Purchases
    - - Dr: Capital Cr: Drawing