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【新版】財務3表一体理解法 (朝日新書)
- Narrado por: 近藤 浩徳
- Duración: 5 h y 4 m
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Resumen del Editor
本タイトルには付属資料・PDFが用意されています。ご購入後、デスクトップのライブラリー、またはアプリ上の「目次」でご確認ください。(アプリバージョン:Android 2.40以上、iOS 3.11以上)
累計80万部突破の「財務3表シリーズ」(朝日新書)3冊同時刊行!
『新版 財務3表一体理解法』
『新版 財務3表一体理解法 発展編』
『新版 財務3表図解分析法』
大ベストセラー『増補改訂 財務3表一体理解法』を改訂!
簿記を勉強しなくても会計がわかる!
初学者向けに基礎を重視。新・定番教科書が完成!!
「会計の専門家ではない人」向けの会計学習という変わらぬ基本コンセプトを、さらに研ぎ澄ませて再編成!
取引ごとに財務3表をつくる「会計ドリル」を中心に、基本から読み解き方までを徹底的にやさしく解説。
会計の全体像と基本的な仕組みがわかる決定版!
取引ごとに財務3表を作る「会計ドリル」を実践
↓
会計の「全体像」と 基本的な「仕組み」をザックリ理解
↓
会計の専門家でなくても財務3表が読める、わかる!
――目次から――(抜粋)
【第1章】 財務3表の基礎知識
(1) なぜ会計が簡単に理解できるのか
(2) 会計の全体像
(3) 損益計算書(PL)で5つの正しい利益を計算する
(4) 貸借対照表(BS)は財産残高一覧表
(5) 複式簿記とは何か
(6) キャッシュフロー計算書(CS)は会社の家計簿
【第2章】 財務3表一体理解法~基礎編
(1) 財務3表のつながりを理解する
(2) 一つひとつの取引が財務3表にどう反映されるかを理解する
1 資本金300万円で会社を設立する
2 事務用品を現金5万円で購入
3 パソコンを現金50万円で購入
4 ホームページ作成を発注、外注費20万円を現金で支払う
5 創立費30万円を「資産」に計上する
6 販売する商品を現金150万円で仕入れる
7 商品が現金300万円で売れる
7−2 商品をまず在庫として計上する方法
8 ビジネス拡大へ運転資金500万円を借りる
9 商品750万円分を「買掛」で仕入れる
10 「売掛」で1500万円を販売
11 買掛金750万円を支払う(「勘定合って銭足らず」に)
12 売掛金1500万円のうち1000万円を回収する
13 給料50万円を支払う(うち源泉所得税2万円は会社が一時預かる)
14 商品の発送費用100万円を一括支払い
15 短期借入金500万円を返済し、利息50万円を支払う
16 「在庫100万円」を認識する
17 「減価償却費10万円」と「繰延資産償却費6万円」を計上する
18 法人税200万円を計上する
(3) 配当の仕組みと「株主資本等変動計算書」を理解する
【附 章】 財務3表の読み解き方
(1) PLとBSを図にしてみる
(2) CS分析の方法
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