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仕訳の切り方
このレクチャーでは、
仕訳の方法についてみていく
・ 仕訳をすることを、会計の世界では
「仕訳を切る」とか「仕訳を起こす」などと表現する
          では、    どうやって切るのか?


例えば、4月1日に「商品を1000円で売り上げ、
現金1000円を得た」という取引があったとする。
すると、このときの仕訳は・・・


4/1   ( 現 金 ) 1000   ( 売 上 )  1000


                          となる
取引日            借方         貸方



4/1   ( 現 金 ) 1000   ( 売 上 )  1000



 この取引により、             この取引により、
新たに現金1000円が         新たに売上1000円が
 増えたから借方に             発生したので、
 現金1000円(※1)        貸方に売上1000円(※2)

(※1)現金が増えると何故借方
なのかは、後の講義にて説明する     (※2)※1同様
ので、とりあえずそういうものだと
納得してください
前のページで、

( 現 金 ) 1000  ( 売 上 )  1000
       と表現したが、仕訳の表し方はこの1通りではなく


(借方) 現 金  1000   (貸方) 売 上  1000


  という表現もある。参考書・問題集や大手専門学校など
  では表現がマチマチなので、自分に合う書き方で良い
  (ちなみに、私は前者派である。いちいち毎回借方、貸方を書くのは面倒なので・・・)
ところで・・・
 ( 現 金 ) 1000  ( 売 上 )  1000
          の「現金」や「売上」のことを会計の世界では
          ”勘定科目(かんじょうかもく)”と呼ぶ
勘定科目は沢山あるが、有名なものとして・・・
                    支払手形(しはらいてがた)
     売掛金(うりかけきん)
                    買掛金(かいかけきん)
   当座預金(とうざよきん)     借入金
                                   受取利息
  受取手形(うけとりてがた)
  建物                      減価償却費
          器具備品    資本金     (げんかしょうきゃくひ)
  有価証券                仕入(しいれ)
          車両運搬具    支払利息

                                などがある

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仕訳の切り方

  • 3. ・ 仕訳をすることを、会計の世界では 「仕訳を切る」とか「仕訳を起こす」などと表現する では、 どうやって切るのか? 例えば、4月1日に「商品を1000円で売り上げ、 現金1000円を得た」という取引があったとする。 すると、このときの仕訳は・・・ 4/1 ( 現 金 ) 1000   ( 売 上 )  1000 となる
  • 4. 取引日 借方 貸方 4/1 ( 現 金 ) 1000   ( 売 上 )  1000 この取引により、 この取引により、 新たに現金1000円が 新たに売上1000円が 増えたから借方に 発生したので、 現金1000円(※1) 貸方に売上1000円(※2) (※1)現金が増えると何故借方 なのかは、後の講義にて説明する (※2)※1同様 ので、とりあえずそういうものだと 納得してください
  • 5. 前のページで、 ( 現 金 ) 1000  ( 売 上 )  1000 と表現したが、仕訳の表し方はこの1通りではなく (借方) 現 金  1000   (貸方) 売 上  1000 という表現もある。参考書・問題集や大手専門学校など では表現がマチマチなので、自分に合う書き方で良い (ちなみに、私は前者派である。いちいち毎回借方、貸方を書くのは面倒なので・・・)
  • 6. ところで・・・ ( 現 金 ) 1000  ( 売 上 )  1000 の「現金」や「売上」のことを会計の世界では ”勘定科目(かんじょうかもく)”と呼ぶ 勘定科目は沢山あるが、有名なものとして・・・ 支払手形(しはらいてがた) 売掛金(うりかけきん) 買掛金(かいかけきん) 当座預金(とうざよきん) 借入金 受取利息 受取手形(うけとりてがた) 建物 減価償却費 器具備品 資本金 (げんかしょうきゃくひ) 有価証券 仕入(しいれ) 車両運搬具 支払利息 などがある