วิธีการลงบัญชีคุม สป.3 ระดับหน่วยใช้
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วิธีการลงบัญชีคุม สป.3 ระดับหน่วยใช้TRANSCRIPT
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32/ 48 .3
1. - 95 400 - 400
2. - 91 200 - 2003. - 430 - 430
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20.48 .32/48 .23 200 - - - .......
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.23/6-
32/48 .3
1. - 95 400 - 4002. - 91 200 - 2003. - 430 - 430
////////////// /////////////////////////////////////.. .20 ..48
.. , .. .. 20 ..48
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1 1
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27.35 400/-26.35 200/-24.55 430/-
.. 25 ...48. 26 ..48.. 1 .48
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12/49
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5 /6 .23 12/49 ( )
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95, 91 6, 7 8
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(step 2)
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.465-328
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/6 952549
400 X 12 =4 ,800
1..48 .()....... 4800
2 .48 .12/49 .32/48 .23 400 4,400
.465-328 6
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(step 2/)
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/6 912549
200 X 12 =2 ,400
1..48 .()....... 2400
2 .48 .12/49 .32/48 200 2,200(step 2)
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2549430 X 12 =5 ,160
1.48 .()...... 5,160
2 .48 .12/49 .32/48 430 4,730(step 2 /)
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(step 3)
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20.48 .32/48 .23 400 - - - .......
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1.48. .12/49 .23 - 400 - 400 ......(step 3 )
(step 1 )
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20.48 .32/48 .23 200 - - - .......
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1.48. .12/49 .23 - 200 - 200 ......(step 3 )
(step 1 )
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20.48 .32/48 .23 430 - - - .......
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1.48. .12/49 .23 - 430 - 430 ......(step 3 )
(step 1 )
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(.465-320)
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3535.1
35.2
( 12 13)
(14)
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( 1) ( 2) .465 320........... .................. ........... ...................
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2/49 1
80-
2/49 1
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2 .. 2548 2 .. 2548
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.2359
.2359
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( 1) ( 2) .465 320........... .................. ........... ...................
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91 .................... 91 ............................. .............................. . ...................................................................................................... ......................................... ................................................................................... ............................................................... .............................................. ............ . ................ .............. ................... ............... ............................................................ ............................................................... ............................................................ .............................................................
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3/49 1
70-
3/49 1
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4 .. 2548 4 .. 2548
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2 .. .2/49 1 . 80
95 91
4 .. .3/49 1 . - 70 -7 .. .4/49 2 - 80 -9 .. .5/49 3 2 80 - -12 .. 6/49 3 . - 50 -15 .. 7/49 1 80 - -18 .. .8/49 2 - - 8020 .. 9/49 1 . - - 6022 .. .10/49 2 . 80 - -25 .. .12/49 3 80 - -26 .. .13/49 3 . - - 8028 .. .14/49 3 . - - 6029 .. .15/48 2 . - - 70
31 .. 320 200 430.
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35.4
15 16 ( 12 13) .(.465-305)
(step 4 )
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( 1) ( 2) .465 320........... .................. ........... ...................
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3/49 1
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4 .. 2548 4 .. 2548
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20.48 .32/48 .23 200 - - - .......
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1.48. .12/49 .23 - 200 - 200 .....
4.48 .3/49 1 - - 70 130 ......(step 4 )
(step 1 )
(step 3 )
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( 1) ( 2) .465 320........... .................. ........... ...................
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2/49 1
80-
2/49 1
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12
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20.48 .32/48 .23 430 - - - .......
16
1.48. .12/49 .23 - 430 - 430 ......
2.48 .2/49 1 - - 80 350 ......(step 4 )
(step 1 )
(step 3 )
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step 1. .(.465-305)
step 2. /
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step 3. . .(.465-305)
step 4.
.(.465-305)
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