「簿記/複式簿記の組織/複式簿記の基礎」の版間の差分

→‎勘定口座の記入法: 表丙2 typo。各表幅指定。
(→‎勘定口座の記入法: 表丙2 typo。各表幅指定。)
; 4/10 : 買掛金¥700.<span style="text-decoration: underline; ">00</span>ヲ現金ニテ支払フ。
 
この形式を楷段式計算 Staffelrechnung または残高計算 Saidorechnung という。楷段式計算による表示形式は、各計算項目の現在高をいつでもただちに知り得るの長所を有する。しかし反面それでは価値変動の総額、即ち上例では現金の受入総額と支払総額とがいくらあったかを知ることができない。のみならず取引数が多いときには間違いを生じやすい。それゆえ以上の形式は次のように改められた。
 
<table style="float: right; border-collapse: collapse; ">
<tr><th colspan="7" style="text-decoration: underline; ">現金</th></tr>
<tr><th colspan="2" style="border: 1px solid #000; border-left: none; border-top: 3px double; ">日付</th><th style="width: 7em; border-top: 3px double #000; border-bottom: 1px solid #000; border-right: 3px double #000; ">摘要</th><th colspan="2" style="border: 3px double #000; border-bottom: 1px solid; ">収入</th><th colspan="2" style="border-top: 3px double #000; border-bottom: 1px solid; ">支出</th></tr>
<tr><td style="border-right: 1px solid #000; ">4</td><td style="border-right: 1px solid #000; ">1</td><td style="border-right: 3px double #000; ">手許在高</td><td style="width: 4em; border-right: 1px solid #000; text-align: right; ">1,000</td><td style="border-right: 3px double #000; ">00</td><td style="width: 4em; border-right: 1px solid #000; text-align: right; "></td><td></td></tr>
<tr><td style="border-right: 1px solid #000; ">〃</td><td style="border-right: 1px solid #000; ">2</td><td style="border-right: 3px double #000; ">商品代支払</td><td style="border-right: 1px solid #000; text-align: right; "></td><td style="border-right: 3px double #000; "></td><td style="border-right: 1px solid #000; text-align: right; ">500</td><td>00</td></tr>
<tr><td style="border-right: 1px solid #000; ">〃</td><td style="border-right: 1px solid #000; ">5</td><td style="border-right: 3px double #000; ">商品代受取</td><td style="border-right: 1px solid #000; text-align: right; ">300</td><td style="border-right: 3px double #000; ">00</td><td style="border-right: 1px solid #000; text-align: right; "></td><td></td></tr>
<tr><th colspan="9" style="text-decoration: underline; ">現金</th></tr>
<tr><th colspan="2" style="border: 1px solid #000; border-left: none; border-top: 3px double; ">日付</th><th style="width: 7em; border-top: 3px double #000; border-bottom: 1px solid #000; border-right: 3px double #000; ">摘要</th><th colspan="2" style="border: 3px double #000; border-bottom: 1px solid; ">収入</th><th colspan="2" style="border: 3px double #000; border-bottom: 1px solid; ">支出</th><th colspan="2" style="border-top: 3px double #000; border-bottom: 1px solid; ">残高</th></tr>
<tr><td style="border-right: 1px solid #000; ">4</td><td style="border-right: 1px solid #000; ">1</td><td style="border-right: 3px double #000; ">手許在高</td><td style="width: 4em; border-right: 1px solid #000; text-align: right; ">1,000</td><td style="border-right: 3px double #000; ">00</td><td style="width: 4em; border-right: 1px solid #000; text-align: right; "></td><td style="border-right: 3px double #000; "></td><td style="width: 4em; border-right: 1px solid #000; text-align: right; ">1,000</td><td>00</td></tr>
<tr><td style="border-right: 1px solid #000; ">〃</td><td style="border-right: 1px solid #000; ">2</td><td style="border-right: 3px double #000; ">商品代支払</td><td style="border-right: 1px solid #000; text-align: right; "></td><td style="border-right: 3px double #000; "></td><td style="border-right: 1px solid #000; text-align: right; ">500</td><td style="border-right: 3px double #000; ">00</td><td style="border-right: 1px solid #000; text-align: right; ">500</td><td>00</td></tr>
<tr><td style="border-right: 1px solid #000; ">〃</td><td style="border-right: 1px solid #000; ">5</td><td style="border-right: 3px double #000; ">商品代受取</td><td style="border-right: 1px solid #000; text-align: right; ">300</td><td style="border-right: 3px double #000; ">00</td><td style="border-right: 1px solid #000; text-align: right; "></td><td style="border-right: 3px double #000; "></td><td style="border-right: 1px solid #000; text-align: right; ">800</td><td>00</td></tr>
<tr><td colspan="5" style="text-align: left; ">(借方)</td><td colspan="5" style="text-align: right; ">(貸方)</td></tr>
<tr><th colspan="2" style="border: 1px solid #000; border-left: none; border-top: 3px double; ">日付</th><th style="width: 7em; border-top: 3px double #000; border-bottom: 1px solid #000; border-right: 3px double #000; ">摘要</th><th colspan="2" style="border: 3px double #000; border-bottom: 1px solid; border-right-style: solid; ">収入</th><th colspan="2" style="border: 1px solid #000; border-left: none; border-top: 3px double; ">日付</th><th style="width: 7em; border-top: 3px double #000; border-bottom: 1px solid #000; border-right: 3px double #000; ">摘要</th><th colspan="2" style="border: 3px double #000; border-bottom: 1px solid; border-right: none; ">支出</th></tr>
<tr><td style="border-right: 1px solid #000; ">4</td><td style="border-right: 1px solid #000; ">1</td><td style="border-right: 3px double #000; ">手許在高</td><td style="width: 4em; border-right: 1px solid #000; text-align: right; ">1,000</td><td style="border-right: 3px solid #000; ">00</td><td style="border-right: 1px solid #000; "></td><td style="border-right: 1px solid #000; "></td><td style="border-right: 3px double #000; "></td><td style="width: 4em; border-right: 1px solid #000; text-align: right; "></td><td style="border-right: none; "></td></tr>
<tr><td style="border-right: 1px solid #000; "></td><td style="border-right: 1px solid #000; "></td><td style="border-right: 3px double #000; "></td><td style="border-right: 1px solid #000; text-align: right; "></td><td style="border-right: 3px solid #000; "></td><td style="border-right: 1px solid #000; ">4</td><td style="border-right: 1px solid #000; ">2</td><td style="border-right: 3px double #000; ">商品代支払</td><td style="border-right: 1px solid #000; text-align: right; ">500</td><td style="border-right: none; ">00</td></tr>
<tr><td style="border-right: 1px solid #000; ">〃</td><td style="border-right: 1px solid #000; ">5</td><td style="border-right: 3px double #000; ">商品代受取</td><td style="border-right: 1px solid #000; text-align: right; ">300</td><td style="border-right: 3px solid #000; ">00</td><td style="border-right: 1px solid #000; "></td><td style="border-right: 1px solid #000; "></td><td style="border-right: 3px double #000; "></td><td style="border-right: 1px solid #000; text-align: right; "></td><td style="border-right: none; "></td></tr>
<tr><td colspan="5" style="text-align: left; ">(借方)</td><td colspan="5" style="text-align: right; ">(貸方)</td></tr>
<tr><th colspan="2" style="border: 1px solid #000; border-left: none; border-top: 3px double; ">日付</th><th style="width: 7em; border-top: 3px double #000; border-bottom: 1px solid #000; border-right: 3px double #000; ">摘要</th><th colspan="2" style="border: 3px double #000; border-bottom: 1px solid; border-right-style: solid; ">収入</th><th colspan="2" style="border: 1px solid #000; border-left: none; border-top: 3px double; ">日付</th><th style="width: 7em; border-top: 3px double #000; border-bottom: 1px solid #000; border-right: 3px double #000; ">摘要</th><th colspan="2" style="border: 3px double #000; border-bottom: 1px solid; border-right: none; ">支出</th></tr>
<tr><td style="border-right: 1px solid #000; ">4</td><td style="border-right: 1px solid #000; ">1</td><td style="border-right: 3px double #000; ">手許在高</td><td style="width: 4em; border-right: 1px solid #000; text-align: right; ">1,000</td><td style="border-right: 3px solid #000; ">00</td><td style="border-right: 1px solid #000; ">4</td><td style="border-right: 1px solid #000; ">2</td><td style="border-right: 3px double #000; ">商品代</td><td style="width: 4em; border-right: 1px solid #000; text-align: right; ">500</td><td style="border-right: none; ">00</td></tr>
<tr><td style="border-right: 1px solid #000; ">〃</td><td style="border-right: 1px solid #000; ">5</td><td style="border-right: 3px double #000; ">商品代</td><td style="border-right: 1px solid #000; text-align: right; ">300</td><td style="border-right: 3px solid #000; ">00</td><td style="border-right: 1px solid #000; ">〃</td><td style="border-right: 1px solid #000; ">10</td><td style="border-right: 3px double #000; ">買掛金</td><td style="border-right: 1px solid #000; text-align: right; "700>700</td><td style="border-right: none; ">00</td></tr>
<tr><td style="border-right: 1px solid #000; ">〃</td><td style="border-right: 1px solid #000; ">7</td><td style="border-right: 3px double #000; ">売掛金</td><td style="border-right: 1px solid #000; text-align: right; ">250</td><td style="border-right: 3px solid #000; ">00</td><td style="border-right: 1px solid #000; "></td><td style="border-right: 1px solid #000; "></td><td style="border-right: 3px double #000; "></td><td style="border-right: 1px solid #000; text-align: right; "></td><td style="border-right: none; "></td></tr>
</table>
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