FA5 review 2

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

A/C	TB		ADJ		ATB		PL		SFP
	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.
Cash
A/R
Supplies
Prepaid Ads
Equipment
Acc. Dep.
A/P
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