【自分用】Accounting Note
目的：自分の記録として、本来の専攻は法律だけど、Bookkeeping, Accountingのコースを勉強してて、これは留学とか関係なしに将来役に立ちそうだと思ったので、忘れないようにとりあえず頭に入ってる内容を即席アウトプット。また、noteという公開性のあるツールを使うことによって正確に言葉を使いたい。
手段：noteに随時追加
【Financial Statement】
・Balance Sheet (貸借対照表)
Assets (資産)= Liabilities (負債)+ Owner's Equity (純資産)
・Statement of Owner's Equity (資本変動計算書)
Owner's Equity = Owner's Capital (所有者資本) - Drawings (引出金)+ Profit (利益) OR - Loss (損失)
・Income Statement (損益計算書) *by using Income Summary (損益集合勘定)
Profit = Revenue (収益) - Expense (費用)
<Example>
ex) Service Company
Service Revenue (役務収益)- Operating Expense (営業費用) = Profit or Loss
ex) Merchandising Company
◇Sales (売上高) - {Sales Discount (売上割引 *Contra Revenueとして扱われる) + Sales Returns and Allowances (売上返品及び値引き)} = Net Sales (純売上高)
◇Net Sales - Cost of Goods Sold (COGS: 売上原価) = Gross Profit (売上総利益or粗利益)
◇Gross Profit - Operating Expenses = Profit from Operations (営業利益)
◇Profit from Operations - Other Expenses (営業外費用, ex: Interest Expenses) = Profit for the Year (当期純利益)
p.s.
◆Gross Profit Margin (売上総利益率) = Gross Profit / Net Sales
*It shows how efficient a business is at the products level.
◆Profit Margin (利益率)= Profit / Net Sales
*It shows how effectively a business converts its revenue into actual profit its entire operations.
・Cash Flow Statement (キャッシュフロー計算書): complement all finacial statement by showing cash inflows and outflows.
<Normal Balance> ~Dual Effect~
Debit
ex) Assets, Drawings, Expenses…
Credit
ex) Investment, Revenues, Liabilities…
【Measurement of Liquidity】
◆Working Capital (運転資本) = Current Assets (流動資産) - Current Liabilities （流動負債）
◆Current Ratio (流動比率) = Current Assets / Current Liabilities
◆Asid-test Rario (当座比率) = (Cash+Receivable+Short-term Investment)* / Current Liabilities
*exclude inventory from the current assets.
Current Ratio or Asid-test Ratio >100%
→If Current Ratio or Acid-test Ratio > 100%, the company is considered safe, meaning it has a decent ability to pay off its liabilities.
NOTE: Asid-test Ratio is more strict than Current Ratio.
【Memo】
・Unearned Revenue (前受収益)はRevenueではなくLiability
・Accumulated DepreciationはBalance SheetにおいてContra Assets (対照資産)としてPPEから減少
・Sales DiscontはIncome StatementにおいてContra Revenue (収益控除項目)として扱う