「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: 現金勘定まで了)
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{| style="float: left; border-collapse: collapse; margin: 1ex; "
| style="width: 5em; border-bottom: 1px solid #000; " | || colspan="2" style="text-align: center; border-bottom: 1px solid #000; " | 現金 || style="width: 5em; border-bottom: 1px solid #000; " | ||
|-
| 1. 資本金 || style="width: 5em; border-right: 1px solid #000; text-align: right; " | 3,000 || style="width: 5em; " | 2. 什器 || style="text-align: right; " | 750
|-
| 4. 諸口 || style="border-right: 1px solid #000; text-align: right; " | 1,180 || 3. 商品 || style="text-align: right; " | 1,500
| || style="border-right: 1px solid #000; text-align: right; " | || 8. 資本金 || style="text-align: right; " | 100
|}
{| style="border-collapse: collapse; margin: 1ex; "
| style="width: 5em; border-bottom: 1px solid #000; " | || colspan="2" style="text-align: center; border-bottom: 1px solid #000; " | 什器 || style="width: 5em; border-bottom: 1px solid #000; " |
|-
| 2. 現金 || style="width: 5em; border-right: 1px solid #000; text-align: right; " | 750 || style="width: 5em; " | || style="width: 5em; text-align: right; " |
|}
{| style="border-collapse: collapse; margin: 1ex; "
| style="width: 5em; border-bottom: 1px solid #000; " | || colspan="2" style="text-align: center; border-bottom: 1px solid #000; " | 買掛金 || style="width: 5em; border-bottom: 1px solid #000; " |
|-
| 6. 現金 || style="width: 5em; border-right: 1px solid #000; text-align: right; " | 1,000 || style="width: 5em; " | 3. 商品 || style="width: 5em; text-align: right; " | 1,500
|}<br style="clear: left; " />
{| style="float: left; border-collapse: collapse; margin: 1ex; "
| style="width: 5em; border-bottom: 1px solid #000; " | || colspan="2" style="text-align: center; border-bottom: 1px solid #000; " | 売掛金 || style="width: 5em; border-bottom: 1px solid #000; " |
|-
| 5. 商品 || style="width: 5em; border-right: 1px solid #000; text-align: right; " | 800 || style="width: 5em; " | || style="width: 5em; text-align: right; " |
|}
{| style="border-collapse: collapse; margin: 1ex; "
| style="width: 5em; border-bottom: 1px solid #000; " | || colspan="2" style="text-align: center; border-bottom: 1px solid #000; " | 資本金 || style="width: 5em; border-bottom: 1px solid #000; " |
|-
| 8. 現金 || style="width: 5em; border-right: 1px solid #000; text-align: right; " | 100 || style="width: 5em; " | 1. 現金 || style="width: 5em; text-align: right; " | 3,000
|}<br style="clear: left; " />
{| style="float: left; border-collapse: collapse; margin: 1ex; "
| style="width: 5em; border-bottom: 1px solid #000; " | || colspan="2" style="text-align: center; border-bottom: 1px solid #000; " | 商品 || style="width: 5em; border-bottom: 1px solid #000; " |
|-
| 3. 諸口 || style="width: 5em; border-right: 1px solid #000; text-align: right; " | 3,000 || style="width: 5em; " | 4. 現金 || style="width: 5em; text-align: right; " | 1,000
|-
| || style="width: 5em; border-right: 1px solid #000; text-align: right; " | || style="width: 5em; " | 5. 諸口 || style="width: 5em; text-align: right; " | 1,000
|}
{| style="border-collapse: collapse; margin: 1ex; "
| style="width: 5em; border-bottom: 1px solid #000; " | || colspan="2" style="text-align: center; border-bottom: 1px solid #000; " | 商品売買益 || style="width: 5em; border-bottom: 1px solid #000; " |
|-
| || style="width: 5em; border-right: 1px solid #000; text-align: right; " | || style="width: 5em; " | 4. 現金 || style="width: 5em; text-align: right; " | 180
|-
| || style="width: 5em; border-right: 1px solid #000; text-align: right; " | || style="width: 5em; " | 5. 諸口 || style="width: 5em; text-align: right; " | 200
|}<br style="clear: left; " />
 
{| style="float: left; border-collapse: collapse; margin: 1ex; "
| style="width: 5em; border-bottom: 1px solid #000; " | || colspan="2" style="text-align: center; border-bottom: 1px solid #000; " | 家賃 || style="width: 5em; border-bottom: 1px solid #000; " |
|-
| 7. 現金 || style="width: 5em; border-right: 1px solid #000; text-align: right; " | 100 || style="width: 5em; " | || style="width: 5em; text-align: right; " |
|}
{| style="border-collapse: collapse; margin: 1ex; "
| style="width: 5em; border-bottom: 1px solid #000; " | || colspan="2" style="text-align: center; border-bottom: 1px solid #000; " | 雑費 || style="width: 5em; border-bottom: 1px solid #000; " |
|-
| 7. 現金 || style="width: 5em; border-right: 1px solid #000; text-align: right; " | 50 || style="width: 5em; " | || style="width: 5em; text-align: right; " |
|}<br style="clear: left; " />
 
=== 貸借平均の理 ===
150

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