【日商簿記２級】『商業簿記　第１４回』税効果会計（繰延税金資産/法人税等調整額/益金/損金/法人税等）

Thank you for watching my videos! ☺️✨ This 14th lecture video for the Nissho Bookkeeping Level 2 exam explains "Tax-Effect Accounting [Basics]." 🌟 First, as a prelude to learning tax-effect accounting, I'll explain how to calculate corporate tax, etc., and explain income and expenses with diagrams, and then I'll explain tax-effect accounting. Tax-effect accounting involves deferred tax assets and corporate tax adjustments. It can be difficult to visualize from a textbook, so I'll explain it in detail with diagrams. This is a challenging section of the Nissho Bookkeeping Level 2 exam, but it's well-illustrated and easy to follow, so beginners and those looking for a textbook review can feel free to use it. ✨ [Table of Contents] 0:33 Corporate Tax and Taxable Income 7:47 What is Tax-Effect Accounting? 9:53 Adjustments to Corporate Tax, etc. 🌟Nissho Bookkeeping Level 2 Course Playlist Here🌟    • 【2026年度版】日商簿記2級 商業簿記講義｜知識ゼロから合格へ   🌟Real Experience! Learn How to Pass the Nissho Bookkeeping Level 2 Exam in One Month Here🌟    • 【11分で解説】実体験！簿記２級に１ヶ月で合格する方法（転職にも役立つ資格）   🌟Experienced Experts Explain the Benefits! Here's why you should take the Bookkeeping Level 2 exam in 2022🌟    • 【日商簿記２級】経験者がメリットを解説！2022年に簿記２級を取るべき理由   🌟 [Nissho Bookkeeping Level 2] Top 5 Disappointing Study Methods That Won't Help You Pass🌟    • 【日商簿記２級】なぜか受からない残念な勉強法TOP５   🌟 Bookkeeping Level 2 Online vs. Paper Exam: Which is Better? (The one with the highest pass rate is by far ○○) Click here🌟    • 【９分で解説】簿記２級ネット試験vsペーパー試験受けるならどっち？(合格率が高いのは...   🌟 Recommended textbooks and practice books for studying for the Bookkeeping Level 2 exam are here🌟 ✅2024 Edition: Easy to Understand: Nissho Bookkeeping Level 2: Commercial Bookkeeping [Fully Compatible with Online and Unified Exams] (TAC Publishing) (Easy to Understand Series) https://amzn.to/3TqDfWC ✅2024 Edition: Easy to Understand: Nissho Bookkeeping Level 2: Industrial Bookkeeping [Fully Compatible with Online and Unified Exams] (TAC Publishing) (Easy to Understand Series) https://amzn.to/4coMCPA ✅Easy to Pass: Nissho Bookkeeping Level 2: Practice Exam Questions 2024 Edition [Fully Compatible with Online and Unified Exams] (TAC Publishing) (Easy to Understand Series) https://amzn.to/3x4zWNC #Bookkeeping #BookkeepingLevel2 #NisshoBookkeeping #OnlineExam #TaxEffectAccounting Please follow me on Twitter. ManeToku:   / mane_toku