【日商簿記３級】第１３回　決算整理①『現金過不足勘定の振替 / 貯蔵品への振替 / 当座借越への振替』

Thank you for watching my videos! ☺️✨ To help prepare for Question 3 of the Nissho Bookkeeping Level 3 exam, I created a video titled "Closing Adjustments ①: Handling Cash Surpluses and Shortages / Transferring to Supplies / Transferring to Overdraft Account." 🌟 Question 3 is expected to include questions on closing sheets, financial statements, and trial balances after closing adjustments. In both cases, you'll be given closing adjustments as an introduction, and solving them is key to getting a high score.☺️ Question 3 has a lot of questions, but if you understand each one one by one, you can get a high score, so let's work hard together!😊 We've included easy-to-understand illustrations to help you understand even if you have no prior knowledge, so please feel free to watch.☺️ Please also subscribe to our channel!✨    / @manetoku   ✅ [Table of Contents]✅ 0:02 ① What are closing adjustments? 0:42 ② Handling cash surpluses and shortages 2:02 When cash surpluses or shortages are debits (journal entry problem) 3:13 When cash surpluses or shortages are credits (journal entry problem) 4:27 Transfer to supplies account 5:55 Transfer to supplies account (journal entry problem) 6:31 Re-transfer journal entry (supplies) 7:47 Transfer to overdraft account 9:10 When the current account is negative (journal entry problem) 9:52 Re-entry Entry (Overdraft) 10:45 Summary of Closing Adjustments ① ✅Next Video [Nissho Bookkeeping Level 3] Lesson 14: Closing Adjustments ② (Establishment of Allowance for Doubtful Accounts / Bad Debt Losses / Net Coverage Method / Recoveries of Written-Off Receivables)    • 【簿記3級】第3問の鉄板：貸倒引当金を“型”で解く（差額補充法）｜講義#14   ✅Previous Video [Nissho Bookkeeping Level 3] Lesson 12: Guarantee Deposit / Corrective Journal Entry / Issuance of Stock    • 【簿記3級】ミス対策：訂正仕訳のやり方を手順で覚える｜講義#12   Please also follow me on Twitter. Manetoku:   / mane_toku   [Business Inquiries] Please contact me at the email address below. [email protected] From the perspective of a current accounting professional, I provide information on Nissho Bookkeeping Level 2 and 3, with the theme "Easy to Understand Even with Self-Study!" We strive to create easy-to-understand videos so that many people can pass the exam. ✨ [🌟 Click here for lecture videos on the Nissho Bookkeeping Level 3 Exam 🌟] ✅ Nissho Bookkeeping Level 3 Course Playlist    • 【2026年度版】日商簿記3級 講義動画｜初心者・独学向け【知識ゼロから合格へ】   ✅ Basic journal entry questions are here (Test your skills!) 🌟 [60 Journal Entry Questions] Nissho Bookkeeping Level 3 (Basic Level) Part 1 🌟    • 【仕訳問題60問】日商簿記3級（基本レベル）前編〜第1問対策にオススメ〜   🌟 [60 Journal Entry Questions] Nissho Bookkeeping Level 3 (Basic Level) Part 2 🌟    • 【仕訳問題60問】日商簿記3級（基本レベル）後編〜第1問対策にオススメ〜   [🌟 Recommended Textbooks & Workbooks for Nissho Bookkeeping Level 3 🌟] ✅ Easy-to-Understand Nissho Bookkeeping Level 3 2024 Edition Textbook + Workbook [Fully Compatible with Online and Unified Exams] (TAC Publishing) (Sukkiri Wakaru Series) https://amzn.to/3IL5Gd7 ✅ Pass the Nissho Bookkeeping Level 3 Exam Practice Questions 2024 Edition [Fully Compatible with Online and Unified Exams] (TAC Publishing) (Sukkiri Series) https://amzn.to/4a4pbcM ✅ Everyone Wanted It! Bookkeeping Textbook: Nissho Level 3 Commercial Bookkeeping, 12th Edition [Fully Compatible with Bookkeeping Certification, Online Exams, and Unified Exams] (TAC Publishing) (Everyone Wanted It Series) https://amzn.to/49OAwgN ✅ Everyone Wanted It! Bookkeeping Workbook: Nissho Level 3 Commercial Bookkeeping, 12th Edition [Fully Compatible with Bookkeeping Certification, Online Exams, and Unified Exams] (TAC Publishing) (Everyone Wanted It Series) https://amzn.to/4adUxgu [↓Click here for preparation for the Nissho Bookkeeping Level 3 exam↓] ✅ Preparation for Question 1 🌟 [30 Journal Entry Questions] Nissho Bookkeeping Level 3 (Actual Exam Level) Part 1 is here🌟    • 【仕訳問題30問】日商簿記3級（本試験レベル）前編〜第1問対策にオススメ〜   🌟 [30 Journal Entry Questions] Nissho Bookkeeping Level 3 (Actual Exam Level) Part 2 is here🌟    • 【仕訳問題30問】日商簿記3級（本試験レベル）後編〜試験前対策にオススメ〜   🌟 [Nissho Bookkeeping [Level 3 Journal Writing Exam] 15 Journal Entry Questions (Mock Exam) Click Here 🌟    • 【日商簿記３級】仕訳問題１５問（模擬試験編）〜第１問対策〜   ✅ Preparation for Question 2 🌟 Multiple Choice and Fill-in-the-Blank Questions on Subsidiary Books (Theory Questions) Click Here 🌟    • 【日商簿記３級】補助簿の選択・用語穴埋め問題（理論問題）〜第２問対策にオススメ〜   🌟 [Inventory Ledger] ~First-in, First-out Method and Moving Average Method~ Click Here 🌟    • 【日商簿記３級】商品有高帳〜先入先出法・移動平均法〜（第２問対策）   🌟 [Daily Journal Entry Sheet / [How to Issue Vouchers] ~Illustrated Explanation~ Click here🌟    • 【仕訳日計表 / 伝票起票】日商簿記３級〜図解でわかりやすく解説〜（第２問対策にオス...   🌟 [Accounting Problems] Interest Expenses and Accrued Interest / Rent Received and Rent Received in Advance / Accrued Accounts Click here🌟    • 【勘定問題】日商簿記３級（第２問対策）支払利息と未払利息/受取家賃と前受家賃/経過勘定   🌟 [Accounting Problems] Profit and Loss / Corporate Tax / Cost of Sales Calculation    • 【勘定問題】日商簿記３級（第２問対策）損益/法人税等/売上原価の算定   ✅ Preparation for Question 3 🌟 Preparation for Question 3 "Settlement Sheet" on the Nissho Bookkeeping Level 3 Exam Click here🌟    • 【精算表】日商簿記３級〜図解でわかりやすく解説〜（試験前対策にオススメ）   🌟Click...