日商簿記3級決算(第3問・第5問)集中対策講座

ボリュームの大きい決算問題を得点源にして一気に合格圏へ

つぶやく シェア

発行者: 株式会社大谷場教育研究所

教材コンテンツ(PDFファイル・ダウンロード教材・動画へのリンク付き)1.試算表
試算表の種類(合計・残高・合計残高・繰越の各試算表)とその違いや特徴、様式を紹介し、取引から仕訳、勘定記入されたものを試算表に集計する流れを具体的に行います。
2.試算表のハイレベル問題演習
試算表と補助簿、勘定記入の複合問題演習で、ハイレベルな出題にも自信をもって取り組めるようになります。
3.決算整理と精算表
決算で行うべきことを概説し、日商簿記3級本試験第5問で頻出の精算表の作成の前提となる決算整理事項について、実施すべき手続きをまとめます。
4.決算整理1.売上原価の計算
日商簿記3級本試験の精算表で必ず出題される売上原価の算出と精算表への記入法について、仕入勘定で計算する方法と売上原価勘定で計算する方法をそれぞれマスターします。
5.決算整理2.貸倒引当金の整理
貸倒引当金の期末精算(差額補充法による繰り入れ)と精算表への記入法を学習します。
6.決算整理3.固定資産の減価償却
間接法による期末の減価償却費計算と精算表への記入法を学習します。
7.決算整理4.消耗品(費)の整理
事務用品などの消耗品について、期中に消耗品(資産)として計上していた場合と消耗品費(費用)として計上していた場合と、それぞれの決算整理仕訳と精算表への記入法についてマスターします。
8.決算整理5.費用・収益の繰り延べ・見越し
次期との費用・収益の付け替えである繰り延べ・見越しについて、決算整理仕訳と精算表への記入法を学習します。
9.決算整理6.現金過不足・引出金の整理
期中での仮の処理である現金過不足や引出金に残高がある場合、決算処理と精算表への記入法を理解します。
10.精算表の完成・チェック
各種決算整理を記入し終えた精算表について最終チェックと当期純利益(当期純損失)の処理を行います。
11.費用・収益科目の勘定締切
次期繰越しない費用や収益の科目の勘定残高を損益勘定に集約し、資本金勘定に振り替える仕訳、勘定記入、締切をプロセスとともに理解します。
12.資産・負債・純資産科目の勘定締切
次期繰越をし、各勘定の次期繰越額を集計した繰越試算表で最終チェックをし締め切る一連の手続きをマスターします。
13.財務諸表(損益計算書・貸借対照表)作成
精算表をもとに、本番の損益計算書や貸借対照表を作成し、表示方法の注意点(精算表や勘定科目名との相違)などを理解します。

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