簿記3級④商品売買【基礎18回＋じっくり復習等7回】✅三分法✅先入先出法✅仕入諸掛り✅クレジット売掛金✅前払金 前受金

[There are a total of 25 videos for the Bookkeeping Level 3 exam (18 basics + 7 in-depth reviews)] The lectures are designed so you can study without a textbook, and based on the numerous reports of success we've received from viewers, those who "only use YouTube for input" clearly score higher. This is because the explanations are far more comprehensive than any commercially available textbook or lecture, and the key points are covered more comprehensively (this is the kind of lecture video we aim to create). For those who want to "study properly" without relying as much on "memorization" as possible, we recommend "watching the 25 YouTube lectures 4-5 times, then solving practice questions or past exam papers." ・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・ This is the fourth video for the Bookkeeping Level 3 exam, "④ Sales and Purchases of Goods"! We'll explain the triangulation method, overhead costs (incidental expenses), credit accounts receivable, the moving average method, and more in a fun and serious way! [Try this practice problem for "Sales and Purchases of Goods"!] Even if you didn't quite understand, just look at the accounting entries in the practice problem below and you'll understand. 12 questions in total! If you get 8 or more questions right, you're almost done! You can check your answers on the first try! Get 10 or more questions right on the second or third try! (For merchandise sales, use the third-party accounting method unless otherwise specified.) Q1: I purchased a 6,000 yen item, paid the payment with a 2,000 yen check, and recorded the remaining amount as a credit due at the end of the month. How should I account for it? A1: Purchases 6,000 / Current account 2,000 Accounts payable 4,000 Q2: I sold a product (purchase price 5,000 yen) for 8,000 yen, and the payment was due at the end of the month. ① How should I account for it using the third-party accounting method? ② How should I account for it using the third-party accounting method? A2: ① Accounts receivable 8,000 / Merchandise 5,000 Merchandise sales profit 3,000 ② Accounts receivable 8,000 / Sales 8,000 (The split-off method is outside the scope of the exam, so it's not necessary, but being able to do so will help you understand the split-off method more deeply.) Q3: I purchased goods for 300 yen on credit. At the time, I paid 10 yen in cash as a pickup fee. How should I account for this? A3: Purchases 310 / Accounts payable 300 Cash 10 This is the same as purchasing goods for 310 yen. This concept of "including the costs incurred to purchase goods in the acquisition cost of those goods" will come up often in your bookkeeping studies, so keep it in mind. Q4: I purchased goods for 300 yen on credit, and paid 20 yen in cash for the seller's pickup shipping fee. ① How should I account for this if I use "advance payments"? ② How should I account for this if I don't use "advance payments"? A4: ① Purchases 300 / Accounts Payable 300 Advance payments 20 / Cash 20 ② Purchases 300 / Accounts Payable 280 Cash 20 This 20 yen is paid by the other party, so it is not "expenses incurred to purchase the item." Therefore, it should not be included in "purchases." It was simply paid in advance. ("Advance payments" are assets because they are rights that can be claimed from the other party later.) Q5: On June 1st, I purchased 10 items at a unit price of 100 yen. On June 8th, I purchased 30 items at a unit price of 120 yen. On June 20th, I sold each item for 150 yen. So, what was the purchase price of the item sold on June 20th? (First-in, first-out method) A5: 100 yen Q6: On June 1st, I purchased 10 items at a unit price of 100 yen. On June 8th, I purchased 30 items at a unit price of 120 yen. On June 20th, I sold two items at 150 yen each. So, what was the total purchase price for the items sold on June 20th? (Moving average method) A6: 230 yen (100 yen x 10 items + 120 yen x 30 items) ÷ 40 items = 115 yen/item @115 yen x 2 items = 230 yen The question is about the total purchase price, so it's for two items. I'm trying to be a little mean. Q7: I sold (delivered to) a product worth 10,000 yen. A deposit of 1,000 yen was deposited in advance into my current account (recorded), and the remaining amount was deducted. How should I account for this? A7: Accounts receivable 9,000 / Sales 10,000 Advance receipt 1,000 When the deposit was previously received, it should have been recorded as a "credit advance receipt." Delete this entry. Q8: Katsushika Shoten, an office equipment retailer, sold three computers to Noda Shoten, a computer shop. (The selling price was 200,000 yen per computer, with payment due at the end of next month.) Noda Shoten purchased the computers for use in its own office. ① How should Noda Shoten account for this? ② How should Katsushika Shoten account for this? A8: ① Equipment 600,000 / Accounts payable 600,000 ② Accounts receivable 600,000 / Sales 600,000 To Noda Shoten, these are equipment. To Kats...