仕訳帳と元帳(第3章) -...

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Journals and Ledgers (Chapter 3)

仕訳帳と元帳(第3章)

1. Journals仕訳帳

2. Ledger元帳

3. Controlling Accounts統括勘定

4. Chart of Accounts勘定科目表

-accou

取引例を通じ、経理システムの第歩で、取引の量が増えるにつれ仕訳作業が煩

、J るための道具 ri土唄帳Jが紹介され、さらにの転記が説明きれさ。

-第3章は初級簿記を学ぶ上でのひとつの山場といえる。ここをしっかり理解すると後で学ぶ試算表や決算への理解が比較的スムースになる。

-第3章は混乱しないように充分時間をかけよう。同時に予官、復習を忘れずに'ここが判らなくなると簿記・会計が理解できない。

3-1 Journals

仕訳帳

Journal is also called a day book (a book of original entry)

A day book is a formal chronological listing of each transaction and how it affects the balances ln particular accounts The mo埜commonexample of a book of original entry is a

The general journal is basically a diary of all events (transactions) in an entity's life Each transaction is listed in its entirety in one place in the journal

• General journal is the common and basic journal， and some companies (therefore， not mandatory) use additional， special journals for specific transactions - sales iournal:亮上仕訳帳

Cash receiDts iournal:入金仕訳帳

Cash回 vmentsiournal:出金仕訳帳

- purchase iournal:仕入仕訳帳

Special journals are used to record the similar and repetitive transactions in groups for ease of handling. Later， at the end of accounting cycle， say month-end， the account balance is posted to a Ledger

Bookkeepingの公

Sales Journal

売上仕訳帳

Purchase Journal

仕入仕訳帳

Cash Journal

現金仕訳帳

Posting

転記

*Ledger

元帳

ツ Jレ

General Journal

一般仕訳帳

*General Ledger (総勘定元帳)とも呼ばれる。

Use of Journals

仕訳帳の利用

〆第2章で、Ij:SalesTransactionsやPurchaseTransactionsの説明でT-accountlこ直接、つまりAccountlこ直接、商取引を反映したが、実務では商取引はまずJournal(仕訳帳)に記録し、次にGeneralLedqer(総勘定元帳)に転記する事により、 Accountlこ数字が反映(記録)さ札る。

〆ここではまず、 DebitC借方)、CreditC貸方)への記録する感覚を掴もう。

11. Transaction Occurs取引の発生

|2 P問問削山附 E町仕訳

3. Post to the T-accounts in the generalledger

General Journal

一般仕訳帳

• Journalizing the transactions in a general journal or in one of special journals is basically the same as what we have learned in the section of“Double-Entry System"

• That is， instead of using 2 T-accounts， the double entries can be recorded in one form

• Example: On January 1， 200x， a shareholder invested $20，000 land

|T剖 countForm

Land Common Stock

Dr Cr Dr Cr 20.000 20.000

|川General Journal Page J-1

Date Descript旧n / PR Debit Credit

200x Land 20.000

Jan 1 20.000

。'nvestedland in the business)

FYI: Sequence for Journal Selection (1)

仕訳帳の選択ルール (1)

Cash

Receipt

Journal

①

Yes

Cash

Payment

Journal

Cash

③

General

Journal

②

No

Sales

Journal

Purchase

Journal

j主)会社により上の仕訳帳を使わない場合もあるし、これら以外の仕訳帳を使う場合もある。つまり絶対条件ではない。

Dale

Feb. 1 I C

Feb. 5 I $

Cash Receipt Journal

入金仕訳帳

-入金仕訳帳で、lまCashは必ずDr。

複式簿記で、対応する勘定はCrとな

る。一般仕訳帳のフォーマットのよう

にDrとCr両方のコラムは存在し

ない事に注意。

Date

Feb. 1 I Me cas

Feb.9 I $10

Feb. 25 I $50

Cash Payment Journal

出金仕訳帳

-出金仕訳帳ではCashは必ずCr。

複式簿記で対応する勘定はDrとな

る。一般仕訳帳のフォーマットのよう

にDrとCr両方のコラムは存在し

ない事に注意。、、、、、

Date

Feb. 4 I Account sales 01 $500 to Jones

Feb. 8 I Account sales 01 $1，200 to Andersen

Sales Journal

売上仕訳帳

8ales (Cr) J口urnal

Date Account Explanat旧n(Dr )

Feb 4 Jones

8 Andersen

82

P Amount Total R

500

1.200

.As mentioned， the sequence of journal selection is CDcash or not，②sales or purchase， and ③ General Journal. Cash sales goes to Cash Receipt Journal， not Sales Journal

Date

Feb. 5 $1口omerchandise purchase from Black on account

Feb. 8 $2口omerchandise purchase from Price on account

Purchase Journal

仕入仕訳帳

Purchase (Dr) Journal

Date Account Explanat旧n(Cr )

Feb 5 Black a/c

8 Price

.Cash purchase goes to Cash Payment Journal， not Purchase Journal

P2

PR Amount Total

100

200

1章ではによる

簿記の流れ

会計等式、 T-アカウント、を学び、 2章ではこれらを使いT-アカウント

取引量が少なければこれで充分取引記録としては役立つが取引量が多くなると「道具Jが必要となる。

3章では最も基本となる「般仕訳帳Jと「特殊仕訳帳Jが説明されている。

「般仕訳帳Jは日付毎に枝々な取引をT-アカウントによる仕訳が出来る様式に記帳する。

「特殊仕訳帳Jは頻繁に繰り返される取引 (現金取引や売よ取引)を簡単に記帳するために使用される。

これらの仕訳帳には、しかしながら、様々な取引結果が日付毎に記帳されるため、様々な勘定項目がランダムな記録となって残る。

これを勘定項目毎!こ(また日付毎に)まとめ直すことを転記という。

こうして勘定ごとに取引記録がまとめられると、月の終わりにはそれらのDr./Crを合計し、差し引きすると勘定毎のバランスを求める(その月の取引の結果)ことが出来る。

さらに4章でこれらの勘定毎のバランスをあらかじめ決められている様式に書き写すと「試算表Jが完成する。最終的な財務諸表まであと歩である。

Journalizing仕分け:復習

① $300 sales to Smith on account

② $700 cash sales

③ $300 collection from Smith



② $700 cash sales


General Journal

Date Description P.R

① Smith (or A1R)

Sales

② Cash

Sales

③ Cash

Smith (or A1R)

Dr

300

700

300

J1

Cr

300

700

300



② $700 cash sales


General Journal

Oate Oescription P.R

① Smith (or A1R)

Sales

② Cash

Sales

③ ! Cash

/ Smith (or A1R)

Cash (Or.) Receipt Journal

Oate Account Expl P.R Amount

(Cr.)

② Sales 700

③ Smith a/c 300

Or

300

700

300

C2

Tot

J1

Cr.

300

700

300

Sales (Cr.) Journal S2

Oate Account Expl P.R Amount Tot

(Or.)

① Smith 300

59ページの取引内容から。

Dr

100

3-2 Ledger (General Ledger)

ヌE (総勘定元帳)

元帳(総勘定元帳)、Ledger(or General Ledger)、は T-accountの形式になっていて、その扱いもまったく同じである。一般、現金、売上等の仕訳帳に記帳された取引は会計期間(例えば月末)IこLedgerにpost(転記)される。Or，so to speak，“transferred" to the ledgers (各勘定科目の元帳)

仕訳帳(Journals)are， in the process， closed (締め切られる)Ledgersはこの後、財務諸表を作成するための元となる台帳。

|T叩 ountForm

Black Ltd

Cr Dr

Ledge¥Form

Account T比le

Cash

Cr

100

Account Number

Date Exp陥nat旧n Ref Debit Date Explanat旧n Ref. I Credit

Date

Feb

Date

9

Posting

(a) Dates and Amounts

日付と金額の転記

Cash (Cr.) Payment Journal (これが仕訳帳ね)

Account (Dr) Explanat旧n

Black Ltd a/c

PR Amount

28¥ Cash. Cr /

Explanat旧n Ref. Deb~ Date I / Exolanation

Feb. 28 CI ed Cash Payment

urnal

Black Ltd. (これがπ帳 Leger，で、 BlackLtdというアウン卜名がつけられている)

DaUe Explanat旧n Ref Debit Date Exp陥nat旧n

Feb. 9 10

C3

Total

。

Ref Credi

1口D

6

Ref Credit

Posting

(b) Journal Page

仕訳帳のページ番号の転記

Cash (Cr.) Payment Journal C3

Date Account (Dr) Explanat旧n PR Amount パコtalFeb 9 Black Ltd a/c 1091

/ 28 Cash. Cr / 100

Cash / Date Explanat旧n Ref Debit Date / 山 nation Rぜ Credit

Feb. 28 losed Cash Payment C3 1口D

Journal

Date

Feb 9

28

Posting

(c) Account Numbers

勘定番号の転記

Cash (Cr.) Payment Journal

Account (Dr) Explanat旧n

Black Ltd a/c

Cash. Cr

C3

PR Amount Total

6 100

100

Examples of Posting

転記の例

1. Cash Receipt Journal

2. Cash Payment Journal

3. Sales Journal

4. Purchase Journal

5. General Journal

Journalizing

仕訳

1. Transaction Occurs取引の発生

|2. Prepa削 ournalE町仕訳

3. Post to the T-accounts in the generalledger

Sales Journal

売上仕訳帳

Purchase Journal

仕入仕訳帳

Cash Journal

現金仕訳帳

Posting 転雪

Ledger

元帳

General Journal

一般仕訳帳

Oate

Feb. 1

Feb. 12

Feb. 15

Feb. 17

Feb. 19

Feb. 20

Feb. 25

Cash sales was $700

Post Cash Receipt Journal

入金仕訳帳の転記(1)

Cash (Or.) Receipt Journal

Oate Account Explanat旧n(Cr )

Feb Sales

PR

$3口ocollection from Smith 12 Smith a/c y Cash sales was $750 15 Sales / $150 collection from Jones 17 Jones /イ/ぴ

$2口obalance collection from Smith 19 Smith ~ a/c

Cash sales was $500 20 salev

$1口ocollection from Jones 25 J es a/c/

28 Cash. Or

C2

Total

700

300

750

150

200

500

100

2.700

Post Cash Receipt Journal (2) 入金仕訳帳の転記 (2)

Cash (Dr.) Receipt Journal C2

Date

Feb. 1 I G

Date Account Explanat旧n PR Amount otal (Cr )

ヨshsales was $700 Feb Sales 70

1口ocollection from Smith 12 Smith 300

ヨshsales was $750 15 Sales 2 750

150 collection from Jones 17 Jones /c/ 150

!日obalance collection from Smith 19 いith a/c 20

ヨshsales was $500 20 S'eles ど 2 5中

~ |口ocollection from Jones 25 Joヤs a/c/

28 CasVDr 2.700

Date Explanat旧n Ref Amount E咋 Exp陥nat旧n Ref Amou

Feb C2 70t 15 C2 750

20 C2 500

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Date

Feb. 1 I G

Date Account Explanat旧n PR Amount Total (Cr )

ヨshsales was $700 Feb Sales 2 700

1口ocollection from Smith 12 Smith a/c /

4

ヨshsales was $750 15 Sales / 2 750

150 collection from Jones 17 Jones

!日obalance collection from Smith 19 当mith 4

ヨshsales was $500 20 吋les ↓ご 2 efJO

|口ocollection from Jones 25 a/cl 。。28 2.700

Date Explanat旧n Ref Amount Exp陥nat旧n Ref Amou

C2J. 300

19 C2 200

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Date

Feb. 1 I G

Date Account Explanat旧n PR Amount Total (Cr )

ヨshsales was $700 Feb Sales 2 700

1口ocollection from Smith 12 Smith a/c 4 300

ヨshsales was $750 15 Sales 2 750

150 collection from Jones 17 Jones jt !日obalance collection from Smith 19 Smith

ヨshsales was $500 20 海ales

|口ocollection from Jones 25 J何回 ~ 28 2.700

Date Explanat旧n Ref Amount Dat Exp陥nat旧n Ref Amo nt

Feb 17 C2J. 1!0 25 C2 100

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Date

Feb. 2 I Merchandise purchase 01 $150 in cash


Feb. 6 I Pay $750 against Manhatlan B口okaccount

Feb. 8 I Pay $150 against Black account


Feb. 12 I Pay $250 against Manhatlan B口okaccount

Feb. 22 I Postal stamp purchase 01 $10 in cash

Feb. 23 I Pay $400 in cash against travel lor lodging & train

Feb. 24 I Purchase office supplies 01 $25.75 in cash

Fe. 25 I Pay February口，fficerent 01 $500 in cash

Feb. 25 I Pay February telephone bill口，1$35.20 in

cash


Date Account (Dr) Explanat旧n PR Amount Total

Feb 2 Purchases 150

3 Purchases 10

6 Manhatlan a/c 750

8 Black a/c 150

10 Purchases 155

12 Manhatlan a/c 250

22 Postage Postage 10

23 Travel Train， Hotel 4口口

24 011巴e Stat旧nery 25.75 Supplies Exp

25 Rent For Feb 5口口

25 Telephone For Feb 35.20

Date

Feb.2

Feb.3

Feb.6

Feb.8

Feb.10

Feb.12

Feb.22

Feb.23

Feb.24

Fe.25

Feb.25

Post Cash Payment Journal (1) 出金仕訳帳の転記 (1)

Cash (Cr.) Payment Journal

Date Account (Dr.) Explanation

Merchandise purchase of $150 in cash Feb 2 Purchases

Merchandise purchase of $10 in cash 13 Purchases

Pay $750 against ManhaUan Book account 15 ManhaUan a/cl

Pay $150 against Black account 8 Black a/cl

Merchandise purchase of $155 in cash 10 Purchases

Pay $250 against ManhaUan Book account 12 ManhaUan a/c

Postal stamp purchase of$10 in cash 2 Postage Postage

Pay $400 in cash against travel for lodging & 4 Travel Train. Hotel train

Purchase office supplies of $25.75 in cash 6 Office Stationery Supplies Exp

Pay February office rent of $500 in cash 25 Rent For Feb

Pay February telephone bill of $35.20 in cash 25 Telephone For Feb

28 Cash. Cr

Cash (1)

F3 P.R Amount otal

→ 150

10

750

150

155

25rf

1t 4 。

2 75

500

35.20

一~ 1 1.835.95

ayment


Date Account (Dr.) Explanation P.R Amount V Total

Feb.2 Merchandise purchase of $150 in cash Feb 2 Purchases 150

Feb.3 Merchandise purchase of $10 in cash 13 Purchases / 10

Feb.6 Pay $750 against ManhaUan Book account 15 ManhaUan a/cl / 750

Feb.8 Pay $200 against Black account 8 Black aj 150

Feb.10 Merchandise purchase of $155 in cash 10 Purchases ぷζ 155

Feb.12 Pay $250 against ManhaUan Book account 12 ManhaUan / a/c 250

Feb.22 Postal stamp purchase of$10 in cash / 2 Postage Postage 8 ./ 10

Feb.23 Pay $400 in cash against travel for lodging & 4 丁目veV I Train 4口口train

Feb.24 Purchase office supplies of $25.75 in cash

/ Office I /Stati 25.75

Fe.25 一向omcerentd;;2sh / 25 Rent / ノ6Feb 500

Feb.25 Pay February telephone bill9f'$35.20 in cash / 25 For Feb 35.20

ヲL. V 28 1 1.835.95 /

Sales Journal and Posting

売上仕訳帳と転記

Date

Feb. 4 I Account sales 01 $500 to Smith

Feb. 8 I Account sales 01 $600 to Jones

Date Explanat旧n PR

Sales (Cr) J口urnal S2

Date Account Explanat旧n PR Amount Total

(町 )

Feb 4 Smith 500

B Jones 600

Sales (2)

Amount Date Explanat旧n P.R Amount

Cash sales already p口stedpr旧rto on account sales posting and closing

配布資料を参照。

Date

Feb. 4 I A

Feb. 8 I A

Sales Journal and Posting

売上仕訳帳と転記

Sales (Cr) J口urnal

Date Account Explanat旧n PR (町 )

ccount sales 01 $500 to Smith Feb 4 Smith /イ 4

ccount sales 01 $600 to Jones B Jones /ぺ / 5

28 Sales， Cr /ラ二戸2

Post to Smith and Jones Accounts

Sales (2)-'

Date Explanat旧n PR Amount Date Explanat旧n

Feb

15

20

28

S2

Amount Total

500

600

1.100

PR A mount

C2 7口口

C2 750

C2 5口D

S2 1.100

Date

Feb. 3

Feb. 8

Purchase Journal and Posting

仕入仕訳帳と転記

Purchase (Dr) J口urnal

Date Account Explanat旧n(Cr )

Account purchase 01 $350 Feb 3 Manhatlan merchandise lrom Manhatlan Book.

Account purchase 01 $250 B Black merchandise lrom Black

Purchase (3)

PR

Date Explanat旧n PR Amount Date Explanat旧n

Feb

Cash purchases are already p口stedlrom cash payment journal

配布資料のPurchaselこ関する取引を参照。

P2

Amount Total

350

250

P.R Amount

Purchase Journal and Posting

仕入仕訳帳と転記

Purchase (Dr) J口urnal P2

Date

Date Account (Cr) Exp陥na PR Amount tal

tion

パxount purchase 01 $350 Irom Feb 3 Manhatlan / 6 50 anhatlan Book.

xount purchase 01 $250 Irom 8 Black 7 250 ack

28 Purchases. Dr づ// 3 600 /

A

M

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B

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General Journal

一一仕訳

Transactions that do not involve cash receipt， cash payment， sales and

purchases are recorded in the general journal.

General Journal

Date Descri同旧n PR

Feb. 1 Robinson started a bookstore by Feb Furniture investing $10日olurniture Robins口n，Capital

<Investrnent in Bookstore>

Feb. 7 Robinson used $0.75 starnps lor 7 Robinson， Personal personal use Office Sup同les

くStarnpslor personal use>

Feb. 15 Gordon Ltd. repaired an air 15 Repair conditioner. $45 payrnent is on Thornas Gordon account <Repair 01 Air C口nditioner>

Feb. 25 Received $100 starnps lor Jones 25 011巴eSupplies account Peter Jones

くStarnpslor AlR*>

A/R*=Account Receivable

G2

Dr Cr

1.000

1.000

0.75

0.75

45

45

100

1口D

Date

Feb. 1

Feb. 7

Feb. 15

Feb. 25

Date

Feb

Date

Feb

General Journal and Posting

一般仕訳帳と転記General Journal

Date Desαipt旧n

Robinson started a bookst口reby Feb Furniture

investing $1ρ∞lurniture Robinson， Capital

Robinson used $0.75 starnps lor 7 Robinson. Personal

personal use Office Sup同les

Gordon Ltd. repaired an air 15 Repair

condit旧ner.$45 payrnent is on Thornas Gordon account

Received $1口ostarnps lor Jones 25 011巴eSupplies

account 位且L中国斗立 Peter Jones

Explanat旧n PR Arnount Date Explanat旧n

8 S2 6口D Feb 17

25

25

Ollice Supplies (10)

Explanat旧n PR Arnount Date Explanat旧n

6 C3 25.75 Feb 7

25 G2 100

G2

PR Dr Cr

1.000

1.000

0.75

10 0.75

45

45

10 100

5 100

PR Arnount

C2 150

C2 1口D

G2 1口D

PR Arnount

G2 0.75

General Journal G2

Date

Feb. 1 I Robinson started a bookstore by investing $1000 furniture

Feb. 7 I Robinson used $0.75 starnps for personal use

Date Descript旧n PR 町 Cr

Fe Furniture 13 1.000 b Robinson， Cap比al 15 1.000

7 Robinson， Personal 0.75

Off巴eSupplies 10 0.75

15 Repair 45

Thornas Gordon 14 45

25 Office Supplies 10 1口D

Peter Jones 5 100

Feb. 15 I Gordon Ltd. repaired an air conditioner $45 payrnent is口naccount

Feb. 25 I Received $100 starnps for Jones account

Furniture (13)

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Date Explanat旧n PR Arnount

Thornas Gordon (14)

Explanat旧n PR Arnount

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G2

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J日

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J. Robinson， Capital (15)

Date Explanat旧n PR Arnount e

同

hu e

F

十盲目且

Explanation PR

G2

Arnount

2旦J

General Journal G2

Date Descript旧n PR Dr Cr

Feb. 1 Robinson started a bookstore by Feb Furniture 13 1.000 investing $1000 lurniture Robinson， Cap比al 15 1.000

Feb. 7 Robinson used $0.75 starnps lor 7 Robinson， Personal 16 0.75 personal use Off巴eSupplies 10 0.75

Feb. 15 Gordon Ltd. repaired an air 15 Repair 17 45 conditioner $45 payrnent is on Thornas Gordon 14 45 account

Feb. 25 Received $100 starnps lor jones 25 Ollice Supplies 10 100 account Peter Jones 5 100

J. Robinson， Personal (16)

Explanat旧n

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Date Explanat旧n PR Arnount

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Repair (17)

Arnount Date Explanat旧n PR Arnount E--E

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3-3 Controlling Accounts

統括勘定

日…金均

一」同開

UJ

企業が大きくなると取引先(顧客、納入業者)も増える。

れ?とれに、また納入業者それぞれに固5の名前をつけて、て管理してきたが、これでは売掛金や民掛金の実体(合計

• •

Under such cases， the controlling accounts (統括勘定)canbe created (so tha! they are now accounts) to sum up the detail accounts by customer or by vendor. Detail accounts are called Subsidiary Ledger (補助元帳、サブ、レジャー)

•

れるが、転記(Posting)の際、 Controllingに転記する。

I mage of the controlling accounts and the subsidiary ledger is;

取引はこれまでどうり仕訳帳にAccountsとSubsidiaryLedger の

•

• r 、

Date

Sep 9

Sep 15

Sep 25

Date

Date

Sep 30

Date

|Sep|9

Date

Sep I 15

Example of Subsidiary Ledger: Accounts Receivable

補助元帳の例:売掛金

Sales (Cr.) Journal S1

Date Account Exp陥nat旧n PR Amount Total

Account sales 01 $300 to P. M口rrlS Sep 9

Account sales 01 $500 to XYZ Co 15

Account sales 01 $100 to M. Owen 25

£占le斗斗30

Explanat旧n PR Amount Date

Sep I 1

30

Exp陥nat旧n PR Amount Date

S1 900

P. Morris

Explanat旧n PR Amount Date

v'

Exp陥nat旧n PR Amount Date

J 500

(Dr )

P. Morris

XYZCo

M.Owen

Sales. Dr

Exp陥nat旧n

Exp陥nat旧n

Exp陥nat旧n

Exp陥nat旧n

PR

C2

S1

PR

PR

PR

v' 300

v' 500

v' 100

2/3 900

Amount

700

900

Amount

このような場

合、当然

Amount Sub-Iedger

を使用する

事になる。

Amount

Schedule of Accounts Receivable/Schedule of Accounts Payable

売掛金明細/買掛金明細

• Schedules of accounts receivable and accounts payable are the“repoはs"，created from

respective subsidiary ledgers to view the account balance quickly and comprehensively

Benjamin King (Accounts Receivable Sub. Ledger) Nancy Roberts (Accounts Receivable Sub. Ledger)

$1，2口口 $600 $1，5口口 $1，500

$2，∞o $600 $1，∞D $800

$2， Debit Balance $2口口 Debit Balance

Schedule 01 Ac

Customer Name Balance

Benjamin King ‘$2，000

Nancy Roberts 200' ノ〆

XYZ Company 28.000

Kathy Smith 4.000

James Yoshida 300

Total $34，500






Schedule of

Customer Name

Benjamin King

Nancy Roberts

XYZ Company

Kathy Smith

James Yoshida

Total

$1，2口O

$2，∞o $600

$600

Debit Balance

$1，5口D

$1，∞D

$2口口

$1，500

$800

Debit Balance

Balance

$2，000

Is the amount rightつIs this such a large customer?

・Isthe collection of receivables taking placeつ

山

一叩

一

m一叩

2一

幻






Schedule of

Customer Name

Benjamin King

Nancy Roberts

XYZ Company

Kathy Smith

James Yoshida

Total

$1，2口O

$2，∞o $600

$600

Debit Balance

$1，5口D

$1，∞D

$2口口

$1，500

$800

Debit Balance

Balance

$2，000

Is the amount rightつIs this such a large customer?

・Isthe collection of receivables taking placeつ

山

一叩

一

m一叩

2一

幻

• There is another important schedule， called “Aging Schedule". This will be covered in

Advanced Finance & Accounting

3-4 Chart of Accounts

勘定科目表可ompanf

001

Chart 01 Accounts (勘定科目表)

Assets

100 Cash

101 Time Deposits

102 Mkt Securities

Llabilities

300 Accounts Payable-trade

301 Accounts Payable-other

302 Notes Payable

Stockholders' Equity

500 Capital

501 Retained Earnings

Revenue & Expense

700 I Sales

701 I Sales Return

702 I Sales Discounts

703 I PU日 hases

資産

I見主

定期預金

有価証券

負債

買!l卜主

未払い主

支払手形

資本

資本主

利益剰余主

収益および費用

売上

売上返品

売上割引

仕入

sets iabilitie Equity

10 030 050

Cash IP-trada Capital

100 300 500

Deposi s !IJP-othe R/E

101 301 501

Mkt Sec N. Pay

102 302

P/L

070

Sales

700

lJ ~:turr 701

S. Disc

702

|昨urchase

703

3-4 Chart of Accounts

勘定科目表

Chart 01 Accounts (勘定科目表)

Assets 010

iabilitie 030

Equity 050

P/L

070 Assets 資産

100 I Cash I見主

定期預金

有価証券 Cash 100

出ttr::Llabilities 負債

主

主一い

払川一

JA:

買

一来

由

一

間

同一副: : :

V一

VJ:

n「一

n「: : :

山

一

山: :

A一

A! : :

Deposi1s 101

302 I Notes Payable 支払手形

ompan 001

JP-othe 301

Sales 700

Capital 500

Retur 701

R/E 501

• Columnar Cash BookとSundries(pp. 64-

66) rこついてはテキストを使って説明しまヌ O

Date Account (Cr)

Apr 5 Sales

7 Sales

18 Notes Receivable

Sales

Accounts Receivable

Sales

Notes Receivable

Accounts Receivable

Cash. Cr

Notes Rec.. Dr

etc

Columnar Cash Book

コラムナー現金出納

Columnar Cash Book

PR Net Cash Sales Notes Acct Rec Rec

2 980 1.000

2 1.800 2.000

4 1.050 1.000

2

10

2

4

10

10.560 5.800 3.850 1.290

I nterest Sales Income Discount

20

200

50

830 610

小口現金出納の例:新、コーヒーの出前

小口現金出納帳

受入平成17 適要支払内訳

年交通貨通信費消耗Zf 雑貨

8.600 5 20 前週繰越

21.4口D u

本日補給

u

パス回数券 2.000 2口00

21 事務用筆記用具 5.000 5.000

22 ヲクシ代 2.300 2.300

23 郵便切手 3.500 3.500

u

接待用菓子代 1.500 1.500

24 7 レホンカド 1口00 1.000

25 コピ用紙 2.000 2.000

合計 17.3口D 4.300 4.500 7.000 1.500

25 次週繰越 12.7口D

30.000 30.000

12.7口D 前週繰越

17.300 本日補給

仕訳帳と元帳(第3章) -...

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