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Includes ⁉️ account formulas used during school and exam. 📝📚

Includes other accounting formulas.

Assets = liabilities + ownership equity

Liabilities = assets - owner's equity

Office Material Used = Office Material in Pre-Update Account - End Period Balance Office Material

NET SALE = SALE - GET RETURN - DISPEND PAY

BUY NET = BUY + TRANSPORT IN - RETURN ORDER - GET Discount

Cost of Sale = Early Period Inventory + Net Purchase - End Period Inventory

Gross profit = net sale - cost of sale

Late Period Cumulative Profit = Early Period Cumulative Profit + Net Profit - Dividend Pay

Equity = common stock capital + late-period cumulative profit

Total expenditure = Total income - net profit

Net income = Total income - Total expenditure

Goods available for sale = early inventories + net purchases

Late-Year Cumulative Profit = Early-Year Cumulative Profit + Net Profit - Dividend Pay

Equity = common stock capital + end-of-year cumulative profit

Early-year capital = early-year assets - early-year liabilities

End-of-year capital = end-of-year assets - end-of-year liabilities

Net Profit = Late-Year Capital - Early-Year Capital - Invest More

# Trending # Accounting formula # Accounting exam # Studying accounting # Accounting faculty # Accounting boy # Student story # Share experience # Tell the coordinates # Accounting

2024/6/16 Edited to

... Read moreนอกจากรวมสูตรไว้แล้ว เราอยากเติม “วิธีใช้สูตร” แบบที่ช่วยทำข้อสอบได้ไวขึ้น เพราะหลายคนจำสูตรได้ แต่พอเจอโจทย์จะงงว่าควรหยิบสูตรไหนก่อน 1) เริ่มจากสมการบัญชี (กันหลงทาง) เวลาโจทย์ให้สินทรัพย์/หนี้สิน/ส่วนของเจ้าของมาแบบสลับกัน ให้ตั้งต้นด้วย สินทรัพย์ = หนี้สิน + ส่วนของเจ้าของ ทริคของเรา: ถ้าโจทย์ถาม “ทุน/ส่วนของเจ้าของ” มักแก้ได้ด้วย ส่วนของเจ้าของ = สินทรัพย์ - หนี้สิน แล้วค่อยไปขั้นกำไรสุทธิจากการเปลี่ยนแปลงทุน (ถ้ามีลงทุนเพิ่ม/ถอนใช้) 2) ซื้อสุทธิ vs ขายสุทธิ (ข้อสอบชอบออก) ซื้อสุทธิ = ซื้อ + ค่าขนส่งเข้า - ส่งคืนสินค้า - ส่วนลดรับ ขายสุทธิ = ขาย - รับคืนสินค้า - ส่วนลดจ่าย จุดที่เราพลาดบ่อยตอนแรกคือ “ขนส่งเข้า” บวกเฉพาะฝั่งซื้อสุทธิเท่านั้น และฝั่งขายสุทธิจะลดด้วย “ส่วนลดจ่าย” (ส่วนลดที่เราให้ลูกค้า) 3) ต่อเป็นต้นทุนขาย และกำไรขั้นต้น ต้นทุนขาย = สินค้าคงเหลือต้นงวด + ซื้อสุทธิ - สินค้าคงเหลือปลายงวด กำไรขั้นต้น = ขายสุทธิ - ต้นทุนขาย ทริค: ถ้าต้องทำหลายข้อ ให้เขียนเป็นลำดับไหลเดียว “ขายสุทธิ → ต้นทุนขาย → กำไรขั้นต้น” จะไม่สับสนสัญลักษณ์บวก/ลบ 4) สูตรคิดกำไร และอัตรากำไรสุทธิ กำไรสุทธิ = รายได้รวม - ค่าใช้จ่ายรวม ค่าใช้จ่ายรวม = รายได้รวม - กำไรสุทธิ ส่วน “อัตรากำไรสุทธิ” เวลาเจอเป็นเปอร์เซ็นต์ เราจะยึดหลักนี้: อัตรากำไรสุทธิ (%) = (กำไรสุทธิ ÷ ขายสุทธิ) × 100 หมายเหตุ: บางตำราใช้ยอดขาย (Sales) แทนขายสุทธิ ให้ดูโจทย์ว่าหักรับคืน/ส่วนลดแล้วหรือยัง 5) กำไรสะสม บันทึกบัญชี และส่วนของผู้ถือหุ้น กำไรสะสมปลายงวด/ปลายปี = กำไรสะสมต้นงวด + กำไรสุทธิ - เงินปันผลจ่าย ส่วนของผู้ถือหุ้น = ทุนหุ้นสามัญ + กำไรสะสมปลายงวด ทริคจำ: “กำไรสะสมเพิ่มด้วยกำไรสุทธิ ลดด้วยปันผล” (เงินปันผลไม่ใช่ค่าใช้จ่าย แต่ทำให้กำไรสะสมลด) 6) รายได้ค้างรับ อยู่หมวดไหน? อันนี้คนค้นหาเยอะมาก: รายได้ค้างรับ (Accrued revenue) จัดเป็น “สินทรัพย์หมุนเวียน” เพราะเป็นสิทธิที่จะได้รับเงินในอนาคต (ลูกหนี้/รายได้ที่ยังไม่ได้รับเงิน) เวลาทำงบแสดงฐานะการเงิน ให้คิดว่าเป็นเหมือนลูกหนี้อย่างหนึ่ง ถ้าจะอ่านก่อนสอบแบบเร่งด่วน เราจะทำชีท 1 หน้า โดยแยกหัวข้อเป็น: สมการบัญชี / ซื้อ-ขายสุทธิ / สินค้าคงเหลือ-ต้นทุนขาย / กำไร (ขั้นต้น-สุทธิ) / กำไรสะสม-ส่วนของผู้ถือหุ้น / อัตราส่วน แล้วค่อยฝึกโจทย์ 3-5 ข้อให้คล่อง สูตรจะติดเองแบบไม่ต้องท่องหนัก

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The image presents 'STUDY RATIOS' with recommended 'WORK FOR:' and 'BREAK TIME:' durations, such as 20 min work for 5 min break, against a blurred background of a desk with two laptops.
The image provides instructions on 'HOW TO HIGHLIGHT' notes using multiple colors for specific purposes, creating a color-coding system, and suggests an annotation key for different note elements.
Studying Tips from a 4.0 gpa Student 👩🏼‍🎓 📚✨
Studying is key to unlocking knowledge and personal growth. It builds discipline, sharpens the mind, and sets the foundation for future success. Staying motivated can be tough, but focusing on your long-term goals helps. Break tasks into smaller, manageable steps, and reward yourself after completi
Angy💌

Angy💌

7375 likes

A digital overlay titled 'HOW TO memorize ANYTHING' appears over a desk with a white keyboard, a spiral notebook, and a computer screen in the background. The Lemon8 logo is visible.
A list on lined paper titled 'to memorize quickly' with four bullet points: repeat right after learning, repeat 15-20 minutes after, repeat 6-8 hours after, and repeat 24 hours after learning.
A list on lined paper titled 'to memorize long term' with four bullet points: repeat right after learning, repeat 20-30 minutes after, repeat 1 day after, and repeat 2-3 weeks after learning.
how to memorize ANYTHING ✨👩‍💻
To memorize something quickly: 🤍repeat right after learning 🤍repeat 15-20 minutes after learning 🤍repeat 6-8 hours after learning 🤍repeat 24 hours after learning to memorize long term: 🤍repeat right after learning 🤍repeat 20-30 minutes after learning 🤍repeat 1 day after learning 🤍repeat
may

may

18.2K likes

A desk setup with a laptop, notebook, and candle, reflecting a person taking a selfie in a mirror. Overlays include 'Exam Edition HOW TO STUDY', 'College Tips', 'Productivity', 'Time efficiency', and 'Study Methods', highlighting study advice.
𝐇𝐨𝐰 𝐓𝐨 𝐒𝐭𝐮𝐝𝐲: 𝐄𝐱𝐚𝐦 𝐄𝐝𝐢𝐭𝐢𝐨𝐧📝✨☕️
•𝐃𝐢𝐯𝐞 𝐢𝐧𝐭𝐨 𝐦𝐲 𝐭𝐫𝐢𝐞𝐝 𝐚𝐧𝐝 𝐭𝐫𝐮𝐞 𝐞𝐱𝐚𝐦 𝐬𝐭𝐮𝐝𝐲 𝐭𝐢𝐩𝐬 𝐚𝐧𝐝 𝐦𝐞𝐭𝐡𝐨𝐝𝐬! 🍋𝐑𝐞𝐦𝐞𝐦𝐛𝐞𝐫 𝐭𝐨 𝐠𝐞𝐭 𝐩𝐥𝐞𝐧𝐭𝐲 𝐨𝐟 𝐬𝐥𝐞𝐞𝐩, 𝐩𝐫𝐨𝐩𝐞𝐫𝐥𝐲 𝐟𝐮𝐞𝐥 𝐲𝐨𝐮𝐫 ✨𝐛𝐫𝐚𝐢𝐧, 𝐚𝐧𝐝 𝐭𝐚𝐤𝐞 𝐛𝐫𝐞𝐚𝐤𝐬. 𝐇𝐚𝐩𝐩𝐲 𝐬𝐭𝐮𝐝𝐲𝐢𝐧𝐠! •••••💌•••••💌•••••💌•••••💌•••••💌•••••💌••••• #study #studygram #studymotivation #lemon8bookclub #college #school #BackToSchool
𝐚𝐯𝐞

𝐚𝐯𝐞

45 likes

A laptop displays a Google Sheets assignment tracker titled 'Assignment Tracker: Fall Semester 25' with columns for assignment name, class, due date, priority, and status, demonstrating the final aesthetic design.
A four-panel image showing how to start a new blank spreadsheet in Google Sheets, select a blank table, and customize the table header color to a chosen purple hue.
A four-panel image illustrating how to change header fonts, convert the first column to checkboxes, resize it, and set the second column as a 'Class' dropdown.
How I Made My Aesthetic Assignment Tracker
This tracker saved me from academic chaos 🧠📚 It’s cute, functional, and actually keeps me on top of deadlines (aka no more 11:59 panic attacks). Screenshot-worthy and semester-approved 💻✨ #StudySmart #AssignmentGlowUp
GLOWGIRL⭐️

GLOWGIRL⭐️

1585 likes

A student sits at a desk with a laptop, with text "STUDY & MOTIVATION TIPS FOR FINAL EXAM SEASON" and "Swipe," introducing tips for final exam preparation.
A laptop screen displays a spreadsheet titled "Spring 2025 Assignments" with various exam dates, illustrating the tip to "Use An Assignment Tracker" for organization.
A laptop screen shows an online flashcard creation tool for "Intermediate ACCT I - Test 4 Review," with text encouraging users to "Create Many Flashcards" for studying.
How To Feel Prepared For Your Final Exams!
We’re so close to being done!! This semester has flown by and now it’s time to take on final exams. I hope some of these tips help you finish strong this semester. Keep going, we’ve got this!! Wishing everyone the best of luck on finals!! 🤗🩷🫶🏻💘 #college #examseason #collegelife #studenttips
Randi

Randi

144 likes

A pair of white Sony headphones adorned with various stickers, set against a brown and red background. Overlay text reads "school ORGANIZATION and STUDY methods that got me a 4.0 GPA."
An open planner showing handwritten entries for Friday, Saturday, and Sunday, including course names like "BHIST 4011" and "PSYC 3112." Overlay text highlights "planners! & task prioritization."
A screen displaying definitions related to psychology concepts such as "cognitive component," "explicit attitudes," "implicit attitudes," and "cognitive dissonance theory." The overlay text reads "quizlets."
methods that got me a 4.0
i finished this spring semester of school with a 4.0 GPA and i wanna share how i locked in and made that happen! ✏️ planners and task prioritization - i never fully utilized a planner until the 23-24 school year and it was a LIFE CHANGER! getting a weekly planner with wide spaces to fill in all
brailey

brailey

1316 likes

Nursing formulas for nursing students
#formula #nursing #nursingstudent #nursingschool #nursingstudenttips
Wynnie Nursingtips

Wynnie Nursingtips

0 likes

my ultimate productivity app for back-to-school
to anyone who found Notion too complicated to use, you need to check out xTiles! 🔍 it’s super easy to navigate, if you’re familiar with the basics of Notion, you will love xTiles for how simple everything is ✨ there’s no need to stress over complicated formulas in databases with this. I thin
Emily H.

Emily H.

134 likes

How to revise PHYSICS 📙🗒️
Revising physics? Start with the core concepts (don’t just memorize formulas, understand what they mean). Practice problems to apply theory and build confidence. Use diagrams to visualize forces and motion. Break big topics into smaller chunks and review regularly. #lemon8partner #physics
teal.days

teal.days

10 likes

NOW OPEN!! FASFA FORM ‼️‼️+answering questions ❤️
ATTENTION ALL HS SENIORS AND COLLEGE STUDENTS 🗣️🗣️ the FASFA Form is now open for everyone to submit!! 😆😆😆 fafsa decided to expand access before dec 1st 😏 📚 things you need to know 📚 1.) college students will need to reapply for FAFSA every year (it’s good to get it done early) 2.) FAFSA form
juanita ☆

juanita ☆

1622 likes

This image displays pediatric drug dosage calculation formulas: Dilling's (age 4-20 years), Fried's (infants under 1 year), Cowling's (age + 1), Clark's (weight in kg), and Young's (age 1-12 years). Each formula provides a method to calculate child dose from adult dose, with specific age or weight criteria.
Pediatric Drug Dosage Calculation Formulas
The content explains pediatric drug-dose calculation formulas based on a child’s age or weight. Young’s formula is used for children aged 1–12 years and adds 12 to the age. Dilling’s formula applies to ages 4–20 years using age divided by 20. Fried’s formula is best for infants under one year and u
GetHelpWithProctoredExam

GetHelpWithProctoredExam

69 likes

A handwritten note defining quadratic functions, parabolas, and their components. It illustrates graphs for positive and negative leading coefficients, vertex form conversion, and the quadratic formula for finding roots, with an example calculation.
A handwritten note explaining the intersection of a line and a parabola. It details how the discriminant determines if there are 0, 1, or 2 intersection points, with illustrative graphs and a step-by-step example.
A handwritten note explaining the intersection of two parabolas, using the discriminant to determine the number of intersection points (0, 1, or 2), with an example. It also defines and provides an example for Vieta's formulas.
Quadratic equation
Don’t fail a course because you tried to do everything alone ❌ I offer academic support for exams, online courses, essays & nursing tests — discreet and dependable. 📩 Message me now. #mathematics #quadratic #exam #knowledge #student
GetHelpWithProctoredExam

GetHelpWithProctoredExam

6 likes

Study tips from a 4.0 Student!
Go get them good grades girlies! Make sure to study hard, but don’t burn yourself out! #school #fyp #goodgrades #studytips #insperation
SunnySideUp

SunnySideUp

140 likes

How to 4.0 this year!!
Stay organized and stress free this year #student #students
Byst

Byst

7 likes

Apps I use to maintain my grades
Quizlet - Flashcards are such an easy way to memorize things ! Quizlet also offers games (limited if using the free version) and you can transform your notes into a study set (with pictures to memorize) SAT Prep - This is good not only for prepping to take the PSAT &/or SAT but also to grasp
chelle <3

chelle <3

958 likes

A tablet displays the Knowt website, an AI study tool and Quizlet alternative, with text overlay "WEBSITES i WISH i KNEW IN school" and "SWIPE".
A tablet shows the NovaCards website, which automatically generates flashcards from notes or text, with text overlay "Nova cards" and its function.
A tablet displays the Scribbr Citation Generator website, creating accurate citations in various styles, with text overlay "Scribbr Citation generato" and its function.
6 Websites every student should know ✨
Hey friend, school is just around the corner, and I’ve put together a list of underrated websites every student should know about. My hope is that these tools help you study smarter, write better, or just keep up,and lighten your workload a bit let’s get into it 1. NovaCards What it does:
Byaombe •••

Byaombe •••

5850 likes

A collage of graded papers with high scores, overlaid with the text 'How to get 36 on ACT', serving as an introduction to achieving a perfect ACT score.
A graphic detailing the ACT format, including sections like English, Mathematics, Reading, Science, and Writing, with their respective question counts and time limits.
A tablet screen displaying the ACT registration website with upcoming test dates and deadlines, illustrating the advice to select a test date and begin prepping early.
How to get: 36 on ACT ⭐️
36 is a PERFECT score on the ACT 🙌 which is pretty rare but it’s possible! Here’s some tips that can help⭐️⭐️⭐️ ACT prep tips 📚 Master the Format ✅ - Familiarize yourself with the ACT format, including the sections (English, Math, Reading, Science, and optional Writing) and the types of que
juanita ☆

juanita ☆

3884 likes

A person wearing a black satin bonnet covers their mouth with a hand showing pink nails, with text overlay "I PASSED My Phlebotomy exam." The image conveys excitement and relief after passing the exam.
My Phlebotomy exam 📝
I PASSED GUYSSSS!! I am so proud of myself and my journey. I know that this is just the beginning of a great career and path in my life. ❤️🥹🫶🏽🙌🏾 #phlebotomist #phlebotomy #nhaexam #medicalfield #Lemon8Diary
Maiara Spittle

Maiara Spittle

631 likes

A notebook page titled "1. Learn drug CLASSES, not individual drugs." details Beta Blockers, including drug action, uses, side effects, and precautions. A text overlay advises knowing suffixes like -pril, -olol, and -statin to answer multiple questions with one concept.
A notebook page titled "2. Memorize HIGH RISK meds first" outlines Calcium Channel Blockers, covering drug action, uses, side effects, and warnings. A text overlay lists insulin, anticoagulants, opioids, and cardiac meds as always tested for safety questions.
A notebook page titled "3. Adverse effects > indications" describes ARB's (Angiotensin Receptor Blockers), including drug action, examples, side effects, and precautions. A text overlay emphasizes that NCLEX loves "what would you do if" questions, as side effects save lives and points.
How to pass pharmacology
I help students to stay on track with exams, courses,assignments and proctored exams so nothing holds you back from passing #exam #nursingschool #nursingstudent #medstudent #pharmacology
GetHelpWithProctoredExam

GetHelpWithProctoredExam

783 likes

A study desk with a laptop, a spiral notebook filled with handwritten notes and pink sticky notes, displaying the title "School hacks I wish I knew Freshman Year."
A pink laptop displaying a "study playlist" and a notebook on a desk, with text overlaying "Use RateMyProf Before Registering for Classes Some classes are traps."
A study setup with a tablet, a pink notebook, a pen, and a glass of iced coffee, featuring the text "Introduce Yourself to Profs Early Name recognition = recommendation letters later."
#study #studyessentials #studymotivation #studytips
Mystudytips7

Mystudytips7

1640 likes

Preparing admission college
Hello! I’m trying to learn English before I prepare for an English and mathematics test. I’m nervous because I feel stuck at my current English level, partly because I am completely deaf and use American Sign Language, which is different from spoken English. However, I’ve decided to stand up, move
Sohnae

Sohnae

33 likes

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