簿記3級③預金（基礎18回＋じっくり復習等7回）✅当座預金✅当座借越✅小切手の仕組み（自己振出小切手も！）

[There are 25 videos in total for Bookkeeping Level 3 (18 basics + 7 thorough reviews, etc.)] Current accounts, check transactions (both checks issued by others and checks issued by yourself!), overdrafts, and more are explained in a fun and serious way! [Try this week's "Deposit" practice questions!] Even if you didn't understand it very well, just look at the accounting for the practice questions below and you'll understand. 11 questions in total! If you get 8 or more questions right, you're almost done with "Deposits"! You can check the answer the first time and you're OK! (Use the three-way method for accounting for product sales) Q1: I transferred 10,000 yen from my regular savings to a fixed-term deposit. At that time, 300 yen was deducted from my regular savings as a fee. How should I account for it? A1: (Debit) Fixed deposit 10,000 (Credit) Regular deposit 10,300 (Debit) Fee paid 300 Q2: Interest of 2,000 yen was earned on the regular deposit. How should this be accounted for? A2: (Debit) Regular deposit 2,000 (Credit) Interest received 2,000 Interest received on the credit side is revenue. Q3: I deposited a 4,000 yen postal money order certificate I had on hand into the regular deposit. How should this be accounted for? A3: (Debit) Regular deposit 4,000 (Credit) Cash 4,000 Postal money orders were treated as "cash." They are currency substitute securities. Q4: How should Company A account for this? ①Company A purchased a computer for 500,000 yen from Company B (a computer shop) to use in Company A's office, wrote the amount on a check and handed it over to Company B. ② Company B took the check to the bank and received the cash. This cash was deducted from Company A's current account balance. A4: ① (Debit) Equipment 500,000 (Credit) Current Account 500,000 ② No accounting entry. Q5: How should Company B account for this? ① Company A purchased a computer from Company B (a computer shop) for 500,000 yen to use in Company A's office, wrote the amount on a check and handed it over to Company B. ② Company B took the check to the bank and received the cash. This cash was deducted from Company A's current account balance. A5: ① (Debit) Cash 500,000 (Credit) Sales 500,000 (Because of the three-way split, the credit is "Sales," but that's OK if you don't understand this at this point. What's important here is to know that the debit is "Cash") ② No journal entry Cash has already increased on the books Q6: How should Company A account for this? ①Company A purchased a computer from Company B (a computer shop) for 500,000 yen to use in Company A's office, wrote the amount on a check and handed it over to Company B. ②Company B did not take the check to the bank, but handed it over to Company C to pay the 500,000 yen accounts payable to Company C. ③Company C handed the check it received from Company B to Company A to repay the loan from Company A. A6: ① Debit Equipment 500,000 Credit Current Account 500,000 ② No journal entry Irrelevant ③ Debit Current Account 500,000 Credit Loan 500,000 The check ended up being returned to Store A. This is the flow of a "self-written check." Pay attention to the debit account. Q7: I deposited 500 yen in cash into the current accounts of Bank A and Bank B. For management purposes, I set up an account for each deposit account. How should I journalize it? A7: Debit Current Account Bank A 500 Credit Cash 1,000 Debit Current Account Bank B 500 Q8: I transferred 500 yen of ordinary savings from Shinkin Bank B to the current account of Bank A. For management purposes, I set up an account for each deposit account. How should I journalize it? A8: (Debit) Current account A Bank 500 (Credit) Regular deposit B Shinkin Bank 500 Q9: A check for 800,000 yen was issued to pay accounts payable of 800,000 yen (paid from a current account opened at Bank C. Although the current account balance is only 20,000 yen, an overdraft agreement with Bank C with a limit of 100,000,000 yen has already been concluded). For management purposes, an account item is set for each deposit account. How should this be recorded? A9: (Debit) Accounts payable 800,000 (Credit) Current account C Bank 800,000 Q10: The cashier in the accounting department at the Kagurazaka head office issued a check for 200,000 yen to the supplies clerk at the Noda office for petty cash and sent it to the Noda office. How should this be recorded? A10: (Debit) Petty cash 200,000 (Credit) Current account 200,000 Q11: 1) Normally, Kinjo, the cashier, counts the cash himself, but today, Kinjo left early, so his boss, Higa, will be counting it. When Higa counted the cash and currency substitutes, the total was 20,000 yen. Meanwhile, the balance of the "cash" account in the ledger was 30,000 yen. Therefore, Higa made the necessary journal entry for the time being. What kind of journal entry? 2) When Higa looked for the cause of the difference in 1 above, he found that it was because "Kinjo made the jo...