The contents
1. The skill of the bookkeeping and the financial accounting・・・16
1.1 The bookkeeping・・・17
■ Point 1: The knowledge of the corporate accounting・・・17
The control of the quotient style and the account information
■ Point 2: Let's understand the purpose of the bookkeeping! ・・・20
The difference of the book-keeping by single entry and the double-entry bookkeeping
1.2 The rule of the classification and the appropriation of the profit and loss・・・25
■ Point 3: The profit and loss and three profits resemble and classify the rule of the classification and the appropriation of the profit and loss.・・・25
1.3 The mechanism of the statements of profit and loss and the accounting principle of the company・・・31
■ Point 4: The mechanism of the statements of profit and loss, the way of demanding!― operating profit and the accounting principle of the company to let's master the accounting principle of the company・・・31
1.4 The classification of the assets and the debt・・・37
■ Point 5: Let's catch the classification of the assets and the debt fast - the assets and the contents with debt・・・37
■ Point 6: The debt and the profit and loss・・・43
1.5 The relation between the financial statement and the items of an account・・・45
■ Point 7: Let's understand relation between the financial statement and the items of an account.・・・45
It creates a financial statement.
■ Point 8: Let's understand the structure of the balance sheet and the statements of profit and loss in the pair.・・・47
- The grasping of a balance sheet and statements of profit and loss
1.6 Let’s understand the rule of the dealings, the journalizing, the payment and the posting.・・・55
■ Point 9: The dealings about the bookkeeping・・・55
To deal, it is three kinds of the exchange transactions, the profit & loss transactions, the mixed transactions.
■Point 10: The golden rule of the dealings - 8 elements of the dealings・・・58
■Point 11:Let's understand the composition of the items of an account correctly.
- The journalizing and the classification of the items of an account・・・63
■ Point 12: Let's understand the mechanism of the journalizing specifically - dealing's resolution, journalizing and payment entering ・・・67
■ point 13: How will it post in the general ledger of the journalizing?・・・69
- Let’s understands the procedure of the posting.
1.7 To hold relation between the major book and the auxiliary book.・・・71
■ Point 14: The major book and the feature of the auxiliary book・・・71
- It grasps the flow of the signing.
1.8 To grasp the creating of a trial balance sheet and a settlement of accounts procedure.・・・73
■ Point 15: Let's master the creating of a trial balance sheet - the check by the trial balance sheet・・・74
■ Point 16: The procedure of the settlement of accounts is the goal of the bookkeeping.・・・76
2. The skill of the management accounting・・・80
2.1 The financial accounting and the difference of the management accounting・・・80
■ Point 17: It understands the kind and the purpose of the corporate accounting.・・・80
- It checks financial accounting and the difference of the management accounting.
2.2 The framework of the costing・・・83
■ Point 18: The purpose of the costing and the basics of the way of thinking?
The elucidation of the purpose of the costing and the management status of the company・・・83
■ Point 19: How will the production cost be classified?・・・88
Let’s understands a cut end with production cost!
■ Point 20: The total cost・・・90
The selling expenses and the general and administrative expenses and the manufacturing cost
■ Point 21: The procedure of the costing and the way of the allocation・・・91
Point 22: To grasp costing multilaterally!・・・94
■Point 23: Let’s understand the mechanism of the industrial-book-keeping.・・・98
■ Point 24: The cost management activity・・・100
- The difference of the production cost regulation and the cost reduction
2.3 The mechanism of the standard costing・・・102
■ Point 25: The way of thinking of the s
1. The skill of the bookkeeping and the financial accounting・・・16
1.1 The bookkeeping・・・17
■ Point 1: The knowledge of the corporate accounting・・・17
The control of the quotient style and the account information
■ Point 2: Let's understand the purpose of the bookkeeping! ・・・20
The difference of the book-keeping by single entry and the double-entry bookkeeping
1.2 The rule of the classification and the appropriation of the profit and loss・・・25
■ Point 3: The profit and loss and three profits resemble and classify the rule of the classification and the appropriation of the profit and loss.・・・25
1.3 The mechanism of the statements of profit and loss and the accounting principle of the company・・・31
■ Point 4: The mechanism of the statements of profit and loss, the way of demanding!― operating profit and the accounting principle of the company to let's master the accounting principle of the company・・・31
1.4 The classification of the assets and the debt・・・37
■ Point 5: Let's catch the classification of the assets and the debt fast - the assets and the contents with debt・・・37
■ Point 6: The debt and the profit and loss・・・43
1.5 The relation between the financial statement and the items of an account・・・45
■ Point 7: Let's understand relation between the financial statement and the items of an account.・・・45
It creates a financial statement.
■ Point 8: Let's understand the structure of the balance sheet and the statements of profit and loss in the pair.・・・47
- The grasping of a balance sheet and statements of profit and loss
1.6 Let’s understand the rule of the dealings, the journalizing, the payment and the posting.・・・55
■ Point 9: The dealings about the bookkeeping・・・55
To deal, it is three kinds of the exchange transactions, the profit & loss transactions, the mixed transactions.
■Point 10: The golden rule of the dealings - 8 elements of the dealings・・・58
■Point 11:Let's understand the composition of the items of an account correctly.
- The journalizing and the classification of the items of an account・・・63
■ Point 12: Let's understand the mechanism of the journalizing specifically - dealing's resolution, journalizing and payment entering ・・・67
■ point 13: How will it post in the general ledger of the journalizing?・・・69
- Let’s understands the procedure of the posting.
1.7 To hold relation between the major book and the auxiliary book.・・・71
■ Point 14: The major book and the feature of the auxiliary book・・・71
- It grasps the flow of the signing.
1.8 To grasp the creating of a trial balance sheet and a settlement of accounts procedure.・・・73
■ Point 15: Let's master the creating of a trial balance sheet - the check by the trial balance sheet・・・74
■ Point 16: The procedure of the settlement of accounts is the goal of the bookkeeping.・・・76
2. The skill of the management accounting・・・80
2.1 The financial accounting and the difference of the management accounting・・・80
■ Point 17: It understands the kind and the purpose of the corporate accounting.・・・80
- It checks financial accounting and the difference of the management accounting.
2.2 The framework of the costing・・・83
■ Point 18: The purpose of the costing and the basics of the way of thinking?
The elucidation of the purpose of the costing and the management status of the company・・・83
■ Point 19: How will the production cost be classified?・・・88
Let’s understands a cut end with production cost!
■ Point 20: The total cost・・・90
The selling expenses and the general and administrative expenses and the manufacturing cost
■ Point 21: The procedure of the costing and the way of the allocation・・・91
Point 22: To grasp costing multilaterally!・・・94
■Point 23: Let’s understand the mechanism of the industrial-book-keeping.・・・98
■ Point 24: The cost management activity・・・100
- The difference of the production cost regulation and the cost reduction
2.3 The mechanism of the standard costing・・・102
■ Point 25: The way of thinking of the s
