「簿記/複式簿記の組織/複式簿記の基礎」の版間の差分

(→‎仕訳および転記の例示: 例3まで転写了)
(→‎仕訳および転記の例示: 例7まで転写了)
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| || || || || └ || colspan="2" style="text-align: center; " | (負債の増)
|}
 
* 4. 原価¥1,000.<span style="text-decoration: underline; ">00</span>ノ商品ヲ¥1,180.<span style="text-decoration: underline; ">00</span>ニ売渡シ、代金現金ニテ受取ル。
{| style="margin-left: 2em; "
| || || || || ┌ || 商品 || 1,000.<span style="text-decoration: underline; ">00</span>
|-
| (借) || 現金 || 1,180.<span style="text-decoration: underline; ">00</span> || style="padding-left: 2em; " | (貸) || ┤ || colspan="2" style="text-align: center; " | (資産の減)
|-
| || colspan="2" style="text-align: center; " | (資産の増) || || │ || 商品売買益 || 180.<span style="text-decoration: underline; ">00</span>
|-
| || || || || └ || colspan="2" style="text-align: center; " | (利益の増)
|}
 
* 5. 原価¥1,000.<span style="text-decoration: underline; ">00</span>ノ商品ヲ¥1,200.<span style="text-decoration: underline; ">00</span>ニ売渡シ、代金ノ内¥400.<span style="text-decoration: underline; ">00</span>ハ現金ニテ受取リ、残額ハ掛貸トス。。
{| style="margin-left: 2em; "
| || ┌|| 現金 || 400.<span style="text-decoration: underline; ">00</span> || || ┌ || 商品 || 1,000.<span style="text-decoration: underline; ">00</span>
|-
| (借) || ┤ || colspan="2" style="text-align: center; " | (資産の増) || style="padding-left: 2em; " | (貸) || ┤ || colspan="2" style="text-align: center; " | (資産の減)
|-
| || │ || 売掛金 || 800.<span style="text-decoration: underline; ">00</span> || || │ || 商品売買益 || 200.<span style="text-decoration: underline; ">00</span>
|-
| || └ || colspan="2" style="text-align: center; " | (資産の増) || || └ || colspan="2" style="text-align: center; " | (利益の増)
|}
 
* 6. 買掛金ノ内¥1,000.<span style="text-decoration: underline; ">00</span>ヲ現金ニテ支払フ。
{| style="margin-left: 2em; "
| (借) || 買掛金 || 1,000.<span style="text-decoration: underline; ">00</span> || style="padding-left: 2em; " | (貸) || 現金 || 1,000.<span style="text-decoration: underline; ">00</span>
|-
| || colspan="2" style="text-align: center; " | (負債の減) || || colspan="2" style="text-align: center; " | (資産の減)
|}
 
* 7. 営業諸入費ヲ次ノ通リ現金ニテ支払フ。
{| style="margin-left: 2em; "
| 家賃 || ¥100.<span style="text-decoration: underline; ">00</span> || style="padding-left: 2em; " | 雑費 || ¥50.<span style="text-decoration: underline; ">00</span>
|}
{| style="margin-left: 2em; "
| || ┌|| 家賃 || 100.<span style="text-decoration: underline; ">00</span>
|-
| (借) || ┤ || colspan="2" style="text-align: center; " | (損失の増) || style="padding-left: 2em; " | (貸) || 現金 || 150.<span style="text-decoration: underline; ">00</span>
|-
| || │ || 雑費 || 50.<span style="text-decoration: underline; ">00</span> || || colspan="2" style="text-align: center; " | (資産の減)
|-
| || └ || colspan="2" style="text-align: center; " | (損失の増)
|}
 
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