商業簿記2級　学習メモ1

There are mainly two methods as to how sale is processed in commercial bookkeeping.

First one is 三文法. 

In this way, the deal is made out of three elements: 1 仕入(expense), 2 売上(profit), 3 繰越商品(legacy)

仕入時：（仕　入） 100 （買掛金） 100

売上時：（売掛金） 120 （売　上） 120

決算時：（仕　入）  10  （繰越商品） 10　　期首商品棚卸高

決算時：（繰越商品）  20  （仕　入） 20　　期末商品棚卸高

When purchasing stocks, the items are processed in their prime cost: the price we bought materials at.

When selling items, the items are processed in their selling price: the price we sold items at. 

The inventory clearance of initial goods is concerning to how much money we have at the start of a season. So all items(繰越商品) is counted as expense(仕入). For lesser money stock.

The inventory clearance at the end of a season is kind of a reverse thing of what we do at the start of a season. Then expense(仕入) is counted as items(繰越商品). For more money stock.

The system is used for us to pay as much tax as we can. Maybe, but the accounting process is understandable and fairy easy.

The second one is 売上原価対立法.

In this way, the deal is made out of three elements: 1 商品(legacy), 2 売上(profit), 3 売上原価(expense)

仕入時：（商　品） 100 （買掛金） 100

売上時：（売掛金） 120 （売　上） 120

　　　　（売上原価）  90  （商　品） 90

決算時：No journalization 

In this way, we do not have to journalize things at account settlement. We just need to manage journaliation at every selling history. Because all elements is journalized at every deal, we can simplify our financial closing, yet it is a little complicated for beginners to adopt this method.

P.S.

売上の認識基準

出荷基準、引き渡し基準、検収基準