簿記3級②現金✅小口現金✅現金過不足✅通貨代用証券！（主に小口現金と現金過不足と通貨代用証券を学習します）

[The explanations and tempo may be a little fast. If you feel that way, please pause the video as necessary] ・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・ [There are 25 videos in total for Bookkeeping Level 3 (18 basic videos + 7 thorough reviews, etc.)] The lectures are made so that you can study without a textbook, and looking at the huge number of success reports we have received from viewers, people who "only use YouTube for input" clearly score higher. This is because the explanations are much more abundant than any commercially available textbook or lecture, and the points are covered more comprehensively (this is the kind of lecture video we are aiming to make). For those who want to "study properly" without relying on "memorization" as much as possible, we recommend "after watching the 25 YouTube lectures 4-5 times, solving problem sets or past questions." ・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・ This time, it is a video that explains petty cash, currency substitute securities, and cash surpluses and shortages. This video assumes that you are able to do basic accounting. If you are not yet confident, try solving the 18 practice problems below. They are all "beginner level". It's OK if you can understand the answers even while looking at them! This is your first Yamaba Shonenba! Now is the tough time! This is the biggest hurdle right after you start. "Being able to do bookkeeping" means "being able to do accounting"! [Practice Problems] (Please use the thirds method to account for all products) Q1: I bought 100 products at 100 yen each on credit. How should I account for it? A1: Purchase 10,000 / Accounts Payable 10,000 Q2: I sold 10 of the above products on credit at 200 yen each. How should I account for it? A2: Accounts receivable 2,000 / Sales 2,000 Q3: I purchased a computer (300,000 yen) for office work. The payment was credited. How should I account for this? A3: Equipment 300,000 / Accounts payable 300,000 Since it is a PC for office work, it is not a product, so the credit is "Accounts payable." If it was purchased as a product, it would be "Accounts payable." Q4: I purchased a building for 5 million yen and land for 3 million yen, and transferred the funds from my regular savings account. How should I account for this? A4: Building 5,000,000 / Regular savings 8,000,000 Land 3,000,000 Q5: What are the two most common financial statements prepared at the end of the fiscal year? A5: Balance sheet (abbreviated as B/S) Profit and loss statement (abbreviated as P/L) Q6: What word goes in the brackets below? B/S represents (1) at a certain point in time, and P/L represents (2) for a certain period. A6: (1) Financial position (2) Business performance Q7: Choose the correct combination of words from the following. A: Balance sheet, profit and loss statement B: Balance sheet, profit and loss statement C: Balance sheet, profit and loss statement D: Balance sheet, profit and loss statement E: Balance sheet, profit and loss statement A7: D Isn't this spot the difference game really difficult? The mistakes "balance sheet", "balance sheet", and "profit and loss statement" are common among beginners in bookkeeping. Let's find the answer! Q8: I purchased a product for 500 yen on credit. How should I account for it? A8: Purchases 500 / Accounts payable 500 Expenses incurred and liabilities increased (accrued). Q9: I sold the product purchased in Q8 above for 700 yen on credit. How should I account for it? A9: Accounts receivable 700 / Sales 700 Increase in assets and increase in revenue (accrual). Q10: I paid the 500 yen accounts payable in Q8 in cash. How should I account for it? A10: Accounts payable 500 / Cash 500 Decrease in liabilities and decrease in assets. Q11: A customer transferred the 700 yen accounts receivable in Q9 to a regular savings account. How should I account for it? A11: Regarding regular savings 700 / Accounts receivable 700 Increase in assets and decrease in assets. Q12: I paid an employee a salary of 300,000 yen from a regular savings account. How should I account for this? A12: Salary 300,000 / Regular savings 300,000 This is an expense incurred and an asset decreased. Q13: I purchased a computer for 200,000 yen on credit from a computer shop for use in the accounting department at the head office. How should I account for this? A13: Equipment 200,000 / Accounts payable 200,000 Q14: I purchased 10 computers for 200,000 yen each from a computer wholesaler to sell to customers. How should I account for this? A14: Purchases 2,000,000 / Accounts payable 2,000,000 This is an expense incurred and an increase (occurrence) in liabilities. Note the difference between Q13 and Q14! It is. Even if it is the same "computer," the accounting is different depending on whether it was purchased as equipment or as a product. Q15: I went to the bank and deposited 5,000 yen in cash into my regular savings account. How should I account for this? A15: Regular savings 5,000...