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商業簿記ワークショップ
【第3回】
損益計算書と貸借対照表(続き)/ 商品売買
1
アウトライン
小テスト B/SとP/L 商品売買 まとめ
• 小テストなど
• 貸借対照表と損益計算書(続き)
• 商品売買
• まとめ
2
小テストなど
3
小テスト B/SとP/L 商品売買 本日のまとめ
小テストについて
• 毎回テストする予定でしたが、履修者が想定よりも多かっ
たこと及び講義を入れる必要性を感じたので、毎回のテス
トができません。
• ただし、解説を行うので、出した宿題は必ず解いてきてく
ださい。
• 次回の授業までに履修者が確定する(はず)なので、次回の
授業の際に改めて授業予定(修正版)を配布したいと思いま
す。
4
小テスト B/SとP/L 商品売買 本日のまとめ
貸借対照表と損益計算書
5
小テスト B/SとP/L 商品売買 本日のまとめ
損益計算書と貸借対照表
• 損益計算書:勘定式と報告式(練習問題:前回の復習)
• 段階利益:売上総利益、営業利益、経常利益、税引前当期純利
益、当期純利益
• 貸借対照表:勘定式
• 流動・固定分類
6
小テスト B/SとP/L 商品売買 本日のまとめ
流動・固定分類の基礎知識
7
<テキスト p.24>
小テスト B/SとP/L 商品売買 本日のまとめ
借入金の流動・固定分類(一年基準)
8
*Point: 下記のようなタイムテーブルを参考にしてください(自分で書けるように!!)。
<設例1-1 p.25:1年基準>
小テスト B/SとP/L 商品売買 本日のまとめ
経過勘定の流動・固定分類
9
<設例1-2 p.26:正常営業循環基準の例外>
*Point: 下記のようなタイムテーブルを参考にしてください。
小テスト B/SとP/L 商品売買 本日のまとめ
貸倒引当金と減価償却累計額の表示
10
*Point: 原則を押さえて、その上で問題に指示があれば従ってください。
小テスト B/SとP/L 商品売買 本日のまとめ
商品売買
11
小テスト B/SとP/L 商品売買 まとめ
特殊な記帳法
*Point 2: 両方とも決算仕訳を必要としない.
・分記法:全て商品勘定で処理. 商品販売時に商品販売益を認識
・売上原価対立法:商品売上時に売上原価に計上.
12
<設例2-1,2,3>
分記法と売上原価対立法のパターンを示せ。
*Point 1: 三分法での仕訳は以下の通り。
① 仕入30,000 / 繰越商品30,000
② 仕入100,000 / 買掛金100,000
③ 売掛金120,000 / 売上120,000
④ 繰越商品50,000 / 仕入50,000
小テスト B/SとP/L 商品売買 まとめ
商品の値引・割引
13
*Point 1: 仕入諸掛は「仕入に含め」、売上諸掛は「販売費」へ。
*Point 2: 割引には「金融」の側面があるため、「営業外」に分類。
<問題2-3>
追加問題: 損益計算書の表示も示せ(レジュメ参照)
小テスト B/SとP/L 商品売買 まとめ
棚卸資産の評価
14
*Point: 以下の下書例(左)を参考にし、表示については表(右)を参考にせよ。
追加問題: 損益計算書の表示も示せ(レジュメ参照)
<問題2-3>
小テスト B/SとP/L 商品売買 まとめ
まとめ
15
小テスト B/SとP/L 商品売買 まとめ
まとめ
• 今日のまとめ
• 報告式
• 流動・固定分類
• 特殊な記帳法
• 商品の値引
• 棚卸資産の評価
• 宿題
• 配布プリント
• 次回予告
• 現金・預金
• 債権・債務
16
小テスト B/SとP/L 商品売買 まとめ
17
来週も頑張りましょう!!

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京都学園大学 商業簿記WS 2018 3