ฝึกพูดภาษาอังกฤษด้วยเทคนิค Shadowing จากวิดีโอ: Bookkeeping and Accounting Course for Beginners | From Basics to Trial Balance

เลือกโหมดฝึก

แต่ละโหมดจะเปิดห้องฝึกแบบเต็มจอ

407 ประโยค

หากประโยคสั้นหรือยาวเกินไป กดที่ Edit เพื่อปรับแก้

What is bookkeeping and why it matters?

Bookkeeping tracks all the financial transactions of a business, every bit of money that comes in, like sales, and every bit that goes out,

like payments for rent, bills and other expenses.

It helps us see clearly how the business is performing and where the money is going.

For example, a coffee shop records its sales as income.

It also pays for rent, utility bills, staff wages and salaries, business insurance and other daily expenses.

The coffee shop owns assets such as cash, property, plant and equipment and furniture and fixtures.

It may also owe money, for example, bank loans, taxes or unpaid bills.

Bookkeeping and accounting.

They sound similar, right?

But they actually do two different jobs, and both are equally important.

Bookkeeping is all about collecting and recording financial data, basically keeping a detailed record of everything that happens in the business financially.

So every time the business earns money, pays bills, buys stock or spends cash, The bookkeeper writes it down.

Think of them as the record keepers.

They make sure every transaction is captured accurately and in order.

Once all that data has been recorded, the accountant analyses and interprets it to make sense of the numbers.

They look at the records, prepare financial statements like the profit and loss account and balance sheet, and then use that information to help make decisions.

Together, they give us the complete financial picture of the business.

In other words, they answer the question, what do these numbers actually tell us about the business?

In this lesson, we're going to look at four really important accounting terms.

Assets, liabilities, income and expenses.

Let's start with assets.

These are things the business owns, like cash in the bank, property, computers or equipment.

Basically, anything that has value and helps the business run.

Next, we have liabilities.

These are the things the business owes.

Money that needs to be paid back.

It could be loans, unpaid bills or credit card balances.

Then we come to income.

This is money coming into the business, usually from selling goods or providing services.

We often use words like sales, income, earnings or revenue to mean the same thing.

So, think of income, sales, earnings and revenue as four ways of describing the money the business earns from what it does.

And finally, expenses.

These are the costs of running the business, things like rent, utilities, cleaning, insurance, staff wages and salaries and so on.

So, if our bakery buys flour for £50, that's an expense, and when it sells bread for £200, that's income.

By keeping track of these four categories, what the business owns, owes, earns and spends, we can clearly see how the business is doing.

In this lesson, we're going to look at owner's capital and the balance sheet basics.

Let's start with something simple.

Imagine you're starting your own small bakery.

You put in £3,000 of your own money to buy equipment and ingredients.

That money you invested is called owner's capital.

It's the amount the owner puts into the business to get it started or keep it running.

Now, as soon as the business starts, we can describe what it owns and what it owes.

That's where the balance sheet comes in.

The balance sheet shows three things – what the business owns, called assets, what it owes,

called liabilities, and the part that belongs to the owner – that's the owner's capital.

These three always stay in balance, and we show it as a simple equation.

Equals liabilities plus owner's capital.

For example, if your bakery owns £5,000 worth of assets and owes £2,000 in loans,

the remaining £3,000 belongs to the owner.

That's your capital.

So remember, the balance sheet is called a balance sheet because both sides always have to equal each other.

It's like a set of scales.

When one side changes, something must change on the other side too.

Every business tells a story and that story is written in numbers.

In this lesson we're going to learn one of the most important stories, how a business earns a profit or makes a loss.

Your income is what you earn, the money that comes in.

Your expenses are what you spend, the money that goes out.

If your income is greater than your expenses, you make a profit.

If your expenses are higher, you make a loss.

Here's a bakery that sold bread worth £1,000.

That's their income.

They spent £700 on flour, rent and wages.

Those are expenses.

So £1,000 minus £700 equals £300.

That's their profit.

What's left after all costs are covered.

Now look at this case.

They earned only £600, but their expenses were £800.

So, £600 minus £800 gives us minus £200.

That's a loss.

They spent more than they earned.

This is exactly what happens in every business.

From a small cafe to a big company.

If you manage your income and expenses carefully, you'll make a profit it.

But if your expenses get out of control, you'll make a loss.

So remember, profit isn't just a lucky number.

It tells you how well the business is being managed.

Every time a business does something, buys, sells, pays, borrows or earns, it affects two parts of its accounts.

That's called the dual impact or duality principle.

It's It's the rule that keeps our books balanced and is the heart of double entry bookkeeping.

The accounting equation is the foundation of all bookkeeping.

It shows that everything a business owns, assets, is financed by either what it owes,

liabilities, or what the owner invested, owner's capital.

Accounting equation formula, assets equals liabilities plus owner's capital.

This means the two sides of the equation must always stay in balance.

Let's say the owner puts £5,000 of their own money into the business.

What happens?

The business receives cash, so assets go up by £5,000.

At the same time, the owner's investment increases, so capital goes up by £5,000.

See?

Both sides of the equation increased equally.

Next, imagine the business buys a computer worth £1,000 but doesn't pay immediately.

The business now owns a new asset, the computer.

So assets go up by £1,000, but it also owes £1,000 to the supplier.

So liabilities go up by the same amount.

The equation still balances.

Now, the business pays off £500 from a loan.

That means cash goes down.

100

So assets decrease by £500.

101

The amount owed also goes down.

102

So liabilities decrease by £500.

103

Again, both sides fall equally and the balance is maintained.

104

Next, the business earns £2,000 from sales.

105

That means cash increases.

106

Assets go up by £2,000.

107

At the same time, profit increases the owner's share, so capital goes up by £2,000.

108

The business is growing, but the balance still holds true.

109

Finally, the business pays £300 for rent.

110

Cash decreases, so assets go down by £300.

111

That rent is an expense, which reduces profit, so capital goes down by £300 pounds,

112

both sides decrease and the equation stays equal

113

so in every example something goes up

114

and something else goes down that's why the accounting equation always stays balanced every transaction affects two accounts

115

but the total always matches that's the magic of double entry bookkeeping in business

116

transactions are classed as cash or credit depending on when payment takes place.

117

Cash sale occurs when a business provides goods or services and receives the money straight away.

118

For example, a customer pays instantly using a debit or credit card, bank transfer or cash at the till.

119

Credit sale takes place when a business supplies goods or services but allows the customer time to pay.

120

The The payment is made after an agreed period, such as 30 days.

121

For example, sending an invoice that gives the customer 30 days to settle.

122

Cash purchase – happens when a business buys goods or services and settles the amount immediately.

123

For example, paying for supplies in cash at the point of purchase.

124

Credit purchase – occurs a business receives goods or services from a supplier and agrees to pay at a later date.

125

receiving materials now and paying the suppliers invoice 30 days later.

126

When running a business there are two key groups you'll deal with every day customers and suppliers.

127

Customers are the people or other businesses who purchase your goods or services.

128

Some customers pay right away these are called cash customers.

129

Others might be given a bit of time to pay these are known as credit customers.

130

For example, imagine a company selling office furniture.

131

If someone walks into the shop, pays by card and takes their desk home, that's a cash customer.

132

But if a company places a bulk order and is given 30 days to pay the invoice, that's a credit customer.

133

Now let's look at suppliers.

134

Suppliers are the people or businesses that provide goods or services to your company.

135

Some suppliers require payment right away, we call them cash suppliers,

136

while others allow you to pay after a certain period, called credit suppliers.

137

For instance, if you buy printer paper from a local store and pay at the counter, that's a cash supplier.

138

But if you order office equipment from a wholesaler and agree to pay next month, that's a credit supplier.

139

So, in short, customers bring money into the business, suppliers are the ones the business spends money on.

140

Every business stands in the middle of two flows, money coming in from customers and money going out to suppliers.

141

These are called receivables and payables.

142

Receivables represent the amounts that customers still need to pay the business for goods or services they've received on credit.

143

Think of it like this.

144

When your business makes a credit sale, you've earned income but haven't yet received the cash.

145

The customer now owes you, so the business records this as receivables.

146

Imagine your business sold 50 bike helmets to a retailer with 30-day payment terms.

147

Until they pay the invoice, that amount is part of your receivables, money you expect to come in soon.

148

On the other side, we have payables.

149

This refers to the money that the business itself owes to its suppliers for goods or services bought on credit.

150

When a company makes a credit purchase, it receives the goods first and agrees to pay later.

151

The supplier becomes one of the business's creditors because the business has an obligation to pay them.

152

These amounts are recorded in the purchase's ledger, which tracks each supplier, the amount owed and the agreed payment date.

153

For example, your company buys new bike parts from a wholesaler on 30-day credit terms.

154

Until that invoice is paid, the balance appears in your payables, money due to go out in the future.

155

In every business, transactions don't just happen.

156

They're recorded, verified and supported by documents.

157

These documents create a paper or digital trail that shows what was agreed between the buyer and the seller.

158

They confirm what was ordered, delivered and paid for, and help both sides track progress,

159

check accuracy and sort out any issues if something goes wrong.

160

The purpose behind them is to keep transactions transparent, accurate and traceable.

161

Let's look at the main documents used when businesses buy and sell goods or services.

162

A price quotation is usually the starting point in a sale.

163

It's a document prepared by the seller that lists the items or services offered, along with the prices, terms and conditions.

164

It gives the buyer an idea of how much something will cost before they decide to place an order.

165

Purchase order.

166

Once the buyer decides to go ahead, they send a purchase order to the seller.

167

This document confirms what goods or services are being ordered, the quantity and sometimes the agreed price.

168

The invoice comes from the seller once the goods or services have been provided.

169

It's an official request for payment and includes details such as what was sold, the date, the total amount and when payment is due.

170

The invoice forms a key part of a company's accounting records

171

because it shows what income is expected it goods received note GRN

172

when the buyer receives the goods they issue a goods received note often called a GRN this document confirms

173

that the items ordered have arrived and are in good condition it's used to check

174

that what was delivered matches the purchase order and that nothing is missing or damaged

175

credit note sometimes mistakes happen maybe the wrong goods were delivered or or some items were damaged.

176

In such cases, the seller issues a credit note.

177

A credit note reduces the amount owed by the buyer, correcting the original invoice.

178

It's a way to show that the seller has accepted the return or the adjustment.

179

Remittance advice.

180

When the buyer makes a payment, they often send a remittance advice.

181

This document tells the seller which invoices are being paid and the amount of each payment.

182

It helps the seller match incoming payments to the correct invoices, especially when there are multiple transactions.

183

Cash Receipt Finally, when payment has been received, the seller provides a cash receipt.

184

This is proof of payment.

185

It shows that the money has been received and the transaction is complete.

186

Cash receipts are important for both the buyer and the seller's accounting records.

187

In an accounting system, financial information isn't all recorded in one place.

188

Transactions are stored in different books or records, depending on their type and purpose.

189

We call these transaction locations.

190

Let's look at the main ones you'll encounter.

191

Books of prime entry.

192

These are the first records in which a transaction is written down, the starting point of the bookkeeping process.

193

Examples include Sales Day Book for credit sales, Sales Returns Day Book, Records Goods Returned by Customers,

194

also called returns inwards, Purchases Day Book for credit purchases,

195

Purchases Returns Day Book, Records Goods Returned to Suppliers, also called returns outwards, and Cash Book for cash receipts and payments.

196

Here we have an example of a sales day book which records all goods and services sold on credit to our customers.

197

Each line shows a separate sale during the month. For example, on the 4th of January the business sold goods to Bright

198

Home Interiors for £850 net plus £170 VAT making a total of £1,020.

199

Now let's look at the purchases day book which records everything the business bought on credit from its suppliers.

200

On the 3rd of January for instance,

201

the company purchased office supplies from Office Pro Supplies for £620 net plus £124 VAT giving a total of £744.

202

Here's a summary overview of the main books of Prime Entry used in bookkeeping.

203

The Sales Day Book records all credit sales made to customers.

204

The Purchases Day Book records all credit purchases made from suppliers.

205

The Sales Returns Day Book records goods returned by customers.

206

The Purchases Returns Day Book records goods returned to suppliers.

207

And finally, the cash book records all receipts and payments made by the business.

208

This includes both cash and bank transactions.

209

Now that we've looked at the day books or books of prime entry, such as the sales day book, purchases day book and the cash book,

210

we're ready to move into the next stage of bookkeeping – the general ledger.

211

This is where transactions are summarised and categorised to show the financial position of the business.

212

The General Ledger is the central record of all financial transactions.

213

It includes assets, liability, equity, income and expense accounts.

214

Think of it as the master book that contains a summary of all financial activity.

215

The General Ledger forms the basis for preparing the trial balance and eventually the profit and loss account and balance sheet.

216

The Receivables Ledger, sometimes called the Sales Ledger, keeps track of money owed to the business by its customers.

217

Each customer has their own individual account.

218

Whenever goods or services are sold on credit, that transaction is posted here.

219

When customers make payments, their accounts are updated to reduce the balance owed.

220

In summary, it shows who owes the business money and how much.

221

The payables ledger, also known as the purchase ledger, is the opposite of the receivables ledger.

222

It records money that the business owes to its suppliers.

223

Each supplier has an individual account.

224

When the business buys goods or services on credit, the amount is recorded here.

225

When payments are made to suppliers, the balances are reduced.

226

This helps the business manage its liabilities and cash flow effectively.

227

The cash book records all money received and paid out of the business, whether through physical cash or through the bank.

228

It often serves a dual role.

229

It acts as a book of prime entry, where transactions are first recorded,

230

and it also functions as part of the ledger system because it contains the actual cash and bank accounts.

231

You'll usually see two main columns – receipts, debits, showing money coming in, and payments, credits, showing money going out.

232

The Petty Cashbook is used for recording small, everyday payments, such as postage, stationery or minor office supplies.

233

It's controlled by a system known as Impressed, where a fixed amount is kept in hand.

234

When small expenses are paid out, the total is reimbursed to bring the balance back to the original Impressed amount.

235

This makes it easy to monitor and control small cash transactions.

236

Every transaction in business has two sides.

237

In accounting, we record both sides so that our books always stay in balance.

238

This method is called double-entry bookkeeping because each transaction is entered twice.

239

Once as a debit and once as a credit.

240

A ledger account is shaped like a T.

241

The left-hand side is for debits, the right-hand side for credits.

242

Think of the debit side as what the business owns

243

or spends and the credit side as what the business owes or gives away.

244

This keeps the accounting equation in balance.

245

Assets equals liabilities plus capital.

246

Let's take an example.

247

The business buys a computer for £500 cash.

248

Now, what's happening here?

249

The business is getting a computer, which is an asset.

250

When an asset increases, we debit that account.

251

So we record, debit equipment account £500 because our equipment, or assets, have gone up.

252

But at the same time, the business is paying cash.

253

That means the cash the business owns is going down.

254

When an asset decreases, we credit that account.

255

So we record, credit cash account £500 because the cash asset has reduced.

256

Notice how one side increases and the other decreases.

257

And the two amounts are the same.

258

That's the key rule in double entry bookkeeping.

259

Every transaction has two sides and the total debits must always equal the total credits.

260

You can see two T-accounts side by side.

261

On the equipment account, you write £500 on the left side, the debit side.

262

On the cash account, you write £500 on the right side, the credit side.

263

If you add up both sides, the total still balances.

264

One debit, one credit, same amount.

265

Paying utility bill increases expenses, debit expenses, and reduces the bank balance, credit bank.

266

The business gains a new asset, office desk, so the asset account increases, debit.

267

Bank, another asset, decreases, so it's credited.

268

Drawings are money taken out by the owner.

269

They reduce the owner's capital, so they are debited.

270

The business takes loan from the bank, liability increases, credit, and receives cash, asset increases, debit.

271

Selling goods increases sales revenue, credit, and increases the bank balance, debit.

272

The business receives money, asset increases, debit bank, and the owner's investment increases capital, credit capital.

273

To remember how each type of account behaves, it helps to understand what increases or decreases them.

274

Debit side Assets When the business owns or receives something of value, we debit the asset account.

275

Example Buying equipment or a vehicle Expenses When the business spends money or incurs a cost, we debit the expense account.

276

Example paying rent, wages or electricity bills.

277

Drawings.

278

When the owner takes money or goods out of the business, we debit drawings because it reduces capital.

279

Example.

280

The owner withdraws £500 for personal use.

281

Credit side.

282

Income or revenue.

283

When the business earns money from sales or services, we credit the income account.

284

Example.

285

Making a sale or earning service income.

286

Liability.

287

When the business owes money or takes on a debt, we credit the liability account.

288

Example, taking out a loan or buying on credit.

289

Capital, owner's equity.

290

When the owner invests money into the business, we credit capital because it represents the owner's claim on the business.

291

Example, the owner invests £2,000 to start the business.

292

In summary, debit increases assets, expenses, drawings.

293

credit increases income liabilities capital remember every debit must have an equal credit so

294

that the books always stay in balance what is account coding

295

coding means assigning a unique number to each account in the

296

chart of accounts think of it like a postcode system for your finances every account gets its own location number

297

so it can be found grouped and summarized easily these numbers are called account codes

298

or nominal codes and they make it much faster to enter transactions consistently sort

299

or filter accounts by type

300

and prepare financial statements automatically why coding is useful consistency everyone in the finance team uses the same numbering system

301

so for an example code 6,000 means wages not something random speed you can post transactions quickly without searching long account names.

302

Codes help your software instantly group totals for assets, liabilities, income and expenses.

303

For example, if all expense codes begin with six, you can easily pull out all your costs by asking the system to total anything that starts with six.

304

Here in this table we can see how each account in the business is given its own account code and category.

305

For example, bank account has the code 1000 which falls under current assets, money the business owns.

306

We use different code ranges for different types of accounts, assets and liabilities, both current and non-current.

307

Cost of sales and overheads for running costs.

308

Administrative expenses, revenue or income accounts, and owner's equity, which shows how much the owner has invested in the business.

309

How it works in practice.

310

Let's say we're recording a transaction for office rent.

311

Instead of typing office rent expense every time, we can simply type code 7000.

312

The system knows this means rent expense.

313

If we then record utility expenses under 7100 and insurance under 7200,

314

our software can easily produce a total for all accounts in the 7000 to 7999 range,

315

which we know represents administrative costs.

316

There's no legal rule saying your bank account must be 1,000 or your capital must be 3,000.

317

These are just conventions, agreed upon structures that make it easier for accountants across businesses to read ledgers.

318

A company might decide to start its sales at 4,000, while another might use 100 for the same purpose,

319

and that's fine, as long as it's consistent throughout that system.

320

In larger businesses, codes can have more detail.

321

For an example, 7000-01 might mean office rent .

322

7000-02 could mean office rent .

323

The first part of the code shows the type of expense and the second part identifies the department, project or location.

324

Let's look at what those codes represent in real terms.

325

Every code belongs to one of two big families in accounting, assets and liabilities.

326

This is where the coding system connects directly to the double entry system.

327

In accounting, we divide assets and liabilities into short term, called current, and long term, called non-current categories.

328

Current assets business owns or expects to use or turn into cash within a year.

329

examples bank balance cash unpaid customer invoices non-current assets also called

330

fixed assets are assets the business uses for longer periods usually

331

more than a year examples equipment vehicles buildings the same logic

332

applies to liabilities current liabilities are debts the business expects to pay off within 12 months like supplier invoices

333

or short-term overdrafts Non-current liabilities are longer-term debts, like bank loans or mortgages that will take years to repay.

334

Now we use those assets, liability and equity codes, in real journal entries and T-accounts.

335

When a transaction happens, for example the owner invests £10,000 and the bank grants a £50,000 loan,

336

then the business buys computers for £6,000.

337

Each of those accounts will appear in the ledger using their category-based codes.

338

Example, the business receives £10,000 so cash in the bank increases.

339

This is a debit entry in the bank account, code 1000.

340

At the same time, owner's capital increases.

341

That means the owner now has a claim over the business.

342

This is a credit entry in the owner's capital account, code 3000.

343

Business received £50,000 loan from the bank.

344

Again, the bank account increases because we've received money.

345

Debit bank account £50,000.

346

But now, the business owes that £50,000 to the bank.

347

It's a liability.

348

Credit bank loan account £50,000.

349

Business purchased computers for £6,000, including £1,000 VAT.

350

The bank decreases because money is going out.

351

Credit bank account £6,000.

352

The business owns new computers, so our assets increased.

353

Debit computers account £5,000 which is excluding VAT.

354

The VAT on the purchase is recoverable, meaning HMRC owes us that amount.

355

We debit VAT on purchases account £1,000.

356

The double entry tables

357

and T-accounts show how all these coded accounts interact current assets increase debit side while capital and liabilities increase credit side.

358

Let's recap what we've already learned about double entry and accounts.

359

We know that every transaction has two sides, a debit and a credit, and that they must always balance.

360

We also learned that assets and liabilities form the foundation of our accounting equation.

361

Assets minus liabilities equals capital.

362

This shows what the business owns versus what it owes, and the difference represents the owner's share, the capital.

363

And when we bring income and expenses into the picture, we see how the business earns profit.

364

Income minus expenses equals profit.

365

Now, let's practice how all of this looks in real accounts.

366

We'll post the transactions into T-accounts and then bring them together in a trial balance to check that everything adds up.

367

Imagine we're looking at a few real documents, an invoice, a supplier bills and some bank transactions.

368

These are everyday business events.

369

Our job is to turn them into accounting entries.

370

The plan is, first, we'll take each transaction and decide which accounts it affects.

371

Second, we'll record it into our T accounts.

372

Third, we'll total everything up and check that our trial balance still balances.

373

Basically, we're turning business paperwork into balanced numbers.

374

Our first transaction, the owner puts £10,000 cash into the business.

375

Which two accounts are involved?

376

Bank and owner's capital.

377

Let's post that in our T-accounts.

378

The bank increases, so we debit bank.

379

Capital increases, so we credit capital.

380

Next, the business takes out a £50,000 loan from the bank.

381

That increases our bank, so debit bank.

382

This increases our loan, which is liability account, credit loan.

383

Then we buy computers for £9,600, including £1,600 VAT.

384

So, debit computers, £8,000, asset account.

385

debit VAT on purchases £1,600 asset account and credit bank £9,600 asset account.

386

We paid for our office supplies £500,

387

so our double entry will be debit office supplies £500 because our expense increased and credit bank £500 because our cash decreased.

388

Office supplies is an expense and expenses always increase on the debit side.

389

The bank account is an asset and assets decrease on the credit side when we spend money.

390

Now let's look at another transaction.

391

The business received £2,000 for services we've provided and the money went straight into the bank account.

392

The bank account is an asset and assets increase on the debit side when money comes in.

393

The service income account represents our income and income increases on the credit side.

394

Debit bank £2,000 because cash in the bank increased.

395

Credit service income £2,000 because our revenue increased.

396

Let's look at this transaction.

397

Our client has paid £5,400 for an invoice we issued earlier for software we provided.

398

The money is received into our bank account.

399

Our bank account increases because cash came in.

400

Assets increase on the debit side.

401

Our accounts receivable decreases because the customer has now paid what they owed.

402

Assets decrease on the credit side.

403

Now that we've posted all our transactions, we can check that everything balances.

404

We do this by preparing a trial balance, which lists all the accounts with their debit and credit totals.

405

If the total debits equal the total credits, it confirms that every transaction has been recorded correctly in line with the double entry principle.

406

Here, we can see both sides total £77,500, so our accounts are balanced.

407

That means our bookkeeping is accurate and ready for the next stage, preparing financial statements.

ดาวน์โหลดแอป

ทุกอย่างที่ต้องใช้เพื่อพูดได้คล่อง

AI ให้คะแนนการออกเสียงให้คะแนนทุกประโยค

ฝึก IPAเชี่ยวชาญทุกเสียง

คำศัพท์สร้างคลังคำของคุณ

เกมคำศัพท์เล่นไปเรียนไป

สแกน QR

Download on theApp Store Get it onGoogle Play

📺 ช่องเดียวกัน

Cash vs Accrual Accounting Explained Simply | With Examples & Journal Entries

Daily ConversationUniversity StudentsWorking Adults

✨ วิดีโอแนะนำ

177 ประโยค

ACCOUNTING BASICS: a Guide to (Almost) Everything

Business EnglishUniversity StudentsWorking Adults

185 ประโยค

Financial Assets versus Real Assets | Essentials of Investments | CFA exam | CPA Exam BAR

Cambridge Exam PrepBusiness EnglishUniversity Students

506 ประโยค

Analyzing Statements of Cash Flows 1 (2025 CFA® Level I Exam – FSA – Learning Module 4)

Business EnglishUniversity StudentsWorking Adults

114 ประโยค

คำศัพท์และข้อสังเกตด้านการพูดสำหรับบทเรียนนี้

บทเรียนฝึกพูดระดับ C1 นี้ใช้วิดีโอ “Bookkeeping and Accounting Course for Beginners” เป็นสื่อ คำที่ถูกพูดซ้ำบ่อยที่สุด: account, credit, asset, cash, bank วิดีโอนี้มี 407 ประโยค และ 4739 คำ สำหรับฝึกพูดตาม ช่วงที่มีเสียงพูดยาว 35:23 ผู้พูดพูดด้วยความเร็วสม่ำเสมอ ประมาณ 134 คำต่อนาที เหมาะกับการฝึกพูดตาม 83% ของคำอยู่ใน 3,000 คำที่ใช้บ่อยที่สุดในภาษาอังกฤษ ส่วนที่เหลือควรดูไว้ก่อนเริ่มฝึก

คำศัพท์สำคัญในวิดีโอนี้

คำที่ยากที่สุด 15 คำในวิดีโอ พร้อมคำอ่านและความหมาย:

คำศัพท์	คำอ่าน	ความหมาย
debit คำนาม	/ˈdɛb.ɪt/	เดบิต
supplier คำนาม	/səˈplaɪə/	ผู้ให้, ผู้ผลิต
invoice คำนาม	/ˈɪnˌvɔɪs/	อินวอยซ์, ใบแจ้งหนี้
equation คำนาม	/ɪˈkweɪ.ʒən/	สมการ
cellar คำนาม	/ˈsɛləɹ/	ห้องใต้ดิน
buyer คำนาม	/ˈbaɪ.əɹ/	ผู้ซื้อ
minus	/ˈmaɪ.nəs/	ลบ
bakery คำนาม	/ˈbeɪ.kə.ɹi/	ร้านขนมปัง, เบเกอรี
accountant คำนาม	/əˈkaʊn.tənt/	นักบัญชี
flour คำนาม	/ˈflaʊ.ə/	แป้ง
creditor คำนาม	/ˈkɹɛdɪtɚ/	เจ้าหนี้
innards คำนาม		เครื่องใน
postcode คำนาม	/ˈpoʊs(t)ˌkoʊd/	รหัสไปรษณีย์
interpret คำกริยา	/ɪnˈtɜː.pɹɪt/	ตีความ
printer คำนาม	/ˈpɹɪntɚ/	เครื่องพิมพ์

กริยาวลีที่คุณจะได้ยิน

คำศัพท์	ความหมาย
go out คำกริยา	ออก, ออกไป

ประโยคที่ควรฝึกพูดซ้ำ

ประโยคสั้น ๆ ที่สมบูรณ์จากวิดีโอ ซึ่งนำไปใช้ในบทสนทนาประจำวันได้:

Let's start with something simple.
Imagine you're starting your own small bakery.
That money you invested is called owner's capital.
Let's look at the main ones you'll encounter.
Let's say we're recording a transaction for office rent.

ไวยากรณ์ในวิดีโอนี้

โครงสร้างที่ผู้พูดใช้บ่อยที่สุด พร้อมคำพูดจริงจากวิดีโอ:

โครงสร้าง	ในวิดีโอ
Present perfect have/has + กริยาช่อง 3 — เหตุการณ์ในอดีตที่ยังเกี่ยวข้องกับปัจจุบัน	has been recorded · they've received · you've earned
Passive voice be + กริยาช่อง 3 — เน้นสิ่งที่เกิดขึ้น ไม่ใช่ผู้กระทำ	is captured · has been recorded · be paid
Relative clauses who / which + อนุประโยค — ข้อมูลเพิ่มเติมเกี่ยวกับคนหรือสิ่งของ	computer, which is · loan, which is

การออกเสียงที่ควรระวัง

ผู้พูดใช้รูปย่อและรูปลดเสียง 30 ครั้ง เช่น we're, we've, you'll ให้พูดแบบสั้นตามที่ได้ยิน

เสียง “sh” และ “zh”: equation /ɪˈkweɪ.ʒən/, quotation /kwoʊˈteɪʃn̩/, stationary /ˈsteɪʃəˌnɛɹi/, obligation /ˌɑ.blɪˈɡeɪ.ʃn̩/
คำยาว — ลงเสียงหนักให้ถูกพยางค์: duality /d(j)uːˈælɪti/, recoverable /ɹɪˈkʌvɚəb(ə)l/, stationary /ˈsteɪʃəˌnɛɹi/, ingredient /ɪnˈɡɹiːdi.ənt/, consistency /kənˈsɪs.tən.si/

เสียงที่คนไทยมักออกเสียงยาก:

เสียงท้ายคำ — ออกเสียงให้ครบ ไม่เปลี่ยนเป็นตัวสะกดแบบไทย: invoice /ˈɪnˌvɔɪs/, minus /ˈmaɪ.nəs/, remittance /ɹɪˈmɪtəns/, outwards /ˈaʊtwɚdz/, recoverable /ɹɪˈkʌvɚəb(ə)l/
/v/ — ไม่ใช่ /w/ ให้ฟันบนแตะริมฝีปากล่าง: invoice /ˈɪnˌvɔɪs/, overdraft /ˈoʊvɚdɹæft/, recoverable /ɹɪˈkʌvɚəb(ə)l/, verify /ˈvɛɹɪfaɪ/, overhead /ˈəʊvəˌhɛd/
/z/ — เสียงก้อง ไม่ใช่ /s/: outwards /ˈaʊtwɚdz/, columns /ˈkɑləmz/

วิธีฝึกกับวิดีโอนี้

ฟังวิดีโอให้จบหนึ่งรอบโดยยังไม่ต้องพูด แล้วจดคำที่ยังไม่รู้จัก
พูดตามทีละประโยคด้วยความเร็วปกติ ทำซ้ำแต่ละประโยคจนจังหวะของคุณตรงกับผู้พูด
อัดเสียงตัวเองแล้วเทียบกับต้นฉบับ โดยสังเกตคำอย่าง debit, supplier, invoice เป็นพิเศษ

เทคนิค Shadowing คืออะไร?

Shadowing เป็นเทคนิคการเรียนรู้ภาษาที่ได้รับการรับรองทางวิทยาศาสตร์ พัฒนาขึ้นสำหรับการฝึกนักแปลมืออาชีพ วิธีการนี้เรียบง่ายแต่ทรงพลัง: คุณฟังเสียงภาษาอังกฤษจากเจ้าของภาษาและพูดตามทันที — เหมือนเงาที่ตามผู้พูดด้วยช่วงเวลาห่าง 1-2 วินาที การวิจัยแสดงว่าเทคนิคนี้ปรับปรุงความแม่นยำในการออกเสียง ทำนองเสียง จังหวะ การเชื่อมเสียง การฟังเข้าใจ และความคล่องแคล่วในการพูดได้อย่างมีนัยสำคัญ

เทคนิค shadowing: อ่านคู่มือฉบับเต็มทีละขั้นตอน →

ฝึกพูดภาษาอังกฤษด้วยเทคนิค Shadowing จากวิดีโอ: Bookkeeping and Accounting Course for Beginners | From Basics to Trial Balance

เลือกโหมดฝึก

ดาวน์โหลดแอป

Cash vs Accrual Accounting Explained Simply | With Examples & Journal Entries

ACCOUNTING BASICS: a Guide to (Almost) Everything

Financial Assets versus Real Assets | Essentials of Investments | CFA exam | CPA Exam BAR

Analyzing Statements of Cash Flows 1 (2025 CFA® Level I Exam – FSA – Learning Module 4)

Introduction to Contract Law

Everything Valuable from an MBA in 25 minutes

Learn 20 Professional Accounting English Terms

Order-to-Cash Process in SAP SD – Step by Step (Full Beginner Guide 2025)

The INCOME STATEMENT Explained (Profit & Loss / P&L)

What is Statistics? A Beginner's Guide to Statistics (Data Analytics)!

Course Preview | AZ-104 | Azure Administrator Associate

0925.2 financial statements and ratios

Chart of accounts | Odoo Accounting