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バックナンバー |
001 |
(借方)売掛金 1,000 (貸方)売上 1,000 |
002 |
(借方)普通 100,000 (貸方)借入金 100,000 |
003 |
(借方)土地 1,000,000 (貸方)未払金 1,000,000 |
004 |
(借方)当座預金 700,000 (貸方)受取手形 700,000 |
005 |
(借方)普通預金 15,000 (貸方)仮受金 15,000 |
006 |
(借方)引出金 20,000 (貸方)現金 20,000 |
007 |
(借方)預り金 15,000 (貸方)普通預金 15,000 |
008 |
(借方)通信費 5,000 (貸方)現 金 5,000 |
009 |
(借方)仮払金 50,000 (貸方)普通預金 50,000 |
010 |
(借方)普通預金 400,000 (貸方)貸付金 400,000 |
011 |
(借方)荷造運賃 500 (貸方)小口現金 500 |
012 |
(借方)交際費 50,000 (貸方)現 金 50,000 |
013 |
(借方)普通預金 800 (貸方)受取利息 800 |
014 |
(借方)新聞図書費 3,000 (貸方)普通預金 3,000 |
015 |
(借方)未払金 13,000 (貸方)現 金 13,000 |
016 |
(借方)仮払法人税 4,000 (貸方)現 金 4,000 |
017 |
(借方)車両 500,000 (貸方)未払金 500,000 |
018 |
(借方)買掛金 300,000 (貸方)当座預金 300,000 |
019 |
(借方)旅費交通費 5,000 (貸方)小口現金 5,000 |
020 |
(借方)仕入 300,000 (貸方)買掛金 300,000 |
021 |
(借方)小口現金 35,000 (貸方)普通預金 35,000 |
022 |
(借方)現金 1,000 (貸方)現金過不足 1,000 |
023 |
(借方)支払手形 1,200 (貸方)当座預金 1,200 |
024 |
(借方)福利厚生費 2,000 (貸方)現金 2,000 |
025 |
(借方)普通預金 5,000 (貸方)雑収入 5,000 |
026 |
(借方)買掛金 700,000 (貸方)支払手形 700,000 |
027 |
(借方)支払手形 700,000 (貸方)支払手形 700,000 |
028 |
(借方)有価証券 500,000 (貸方)普通預金 500,000 |
029 |
(借方)支払家賃 600,000 (貸方)当座預金 600,000 |
030 |
(借方)前払家賃 300,000 (貸方)支払家賃 300,000 |
031 |
(借方)手形貸付金 1,000 (貸方)当座預金 1,000 |
032 |
(借方)支払利息 30,000 (貸方)普通預金 30,000 |
033 |
(借方)当座預金 10,000 (貸方)受取手数料 10,000 |
034 |
(借方)貸倒損失 200,000 (貸方)売掛金 200,000 |
035 |
(借方)現金 200 (貸方)償却債権取立益 200 |
036 |
(借方)租税公課 10,000 (貸方)現金 10,000 |
037 |
(借方)現金 100,000 (貸方)前受金 100,000 |
038 |
(借方)前受金 100,000 (貸方)売上 100,000 |
039 |
(借方)現金 20,000 (貸方)商品券 20,000 |
040 |
(借方)商品券 20,000 (貸方)売上 20,000 |
041 |
(借方)現金過不足 700 (貸方)雑益 700 |
042 |
(借方)建物 50,000,000 (貸方)未払金 50,000,000 |
043 |
(借方)通信費 1,000 (貸方)普通預金 1,000 |
044 |
(借方)消耗品 120,000 (貸方)消耗品費 120,000 |
045 |
(借方)他店商品券 100 (貸方)売上 100 |
046 |
(借方)現金 100,000 (貸方)他店商品券 100,000 |
047 |
(借方)未収入金 400,000 (貸方)車両運搬具 400,000 |
048 |
(借方)消耗品費 10,000 (貸方)小口現金 10,000 |
049 |
(借方)小口現金 50,000 (貸方)当座預金 50,000 |
050 |
(借方)支払手数料 735 (貸方)普通預金 735 |
051 |
(借方)借入金 70,000 (貸方)普通預金 70,000 |
052 |
(借方)貸倒引当金150,000 (貸方)売掛金 150,000 |
053 |
(借方)有価証券評価損300 (貸方)有価証券 300 |
054 |
(借方)普通預金 4,000 (貸方)受取配当金 4,000 |
055 |
(借方)法人税等 900,000 (貸方)未払法人税 900,000 |
056 |
(借方)未収入金 500,000 (貸方)車輌運搬具 500,000 |
057 |
(借方)仕 入 700,000 (貸方)買掛金 700,000 |
058 |
(借方)手形売却損20,000 (貸方)普通預金 20,000 |
059 |
(借方)買掛金 200,000 (貸方)売掛金 200,000 |
060 |
(借方)支払手形 500,000 (貸方)現金 500,000 |
061 |
(借方)繰越商品 150,000 (貸方)仕入 150,000 |
062 |
(借方)現金 1,000,000 (貸方)手形借入金1,000,000 |
063 |
(借方)有価証券 500,000 (貸方)普通預金 500,000 |
064 |
(借方)減価償却費100,000 (貸方)車両運搬具 100,000 |
065 |
(借方)仮受金 50,000 (貸方)受取配当金 50,000 |
066 |
(借方)買掛金 500,000 (貸方)支払手形 500,000 |
067 |
(借方)支払手形 500,000 (貸方)当 座 500,000 |
068 |
(借方)本店勘定 700,000 (貸方)売掛金 700,000 |
069 |
(借方)現 金 700,000 (貸方)支店勘定 700,000 |
070 |
(借方)不渡手形1,000,000 (貸方)受取手形 1,000,000 |
071 |
(借方)貸倒損失1,000,000 (貸方)不渡手形 1,000,000 |
072 |
(借方)現 金 100 (貸方)償却債権取立益100 |
073 |
(借方)支払手形1,000,000 (貸方)買掛金 1,000,000 |
074 |
(借方)買掛金 100,000 (貸方)現 金 100,000 |
075 |
(借方)旅費交通費20,000 (貸方)仮払金 20,000 |
076 |
(借方)未収利息 5,000 (貸方)受取利息 5,000 |
077 |
(借方)仮受金 500,000 (貸方)売掛金 500,000 |
078 |
(借方)手形借入金 3,000 (貸方)当座預金 3,000 |
079 |
(借方)前受金 40,000 (貸方)現金 40,000 |
080 |
(借方)立替金 70,000 (貸方)現金 70,000 |
081 |
(借方)法定福利費200,000 (貸方)普通預金 200,000 |
082 |
(借方)広告宣伝費300,000 (貸方)未払金 300,000 |
083 |
(借方)前払費用 100,000 (貸方)広告宣伝費 100,000 |
084 |
(借方)機械装置1,000,000 (貸方)未払金 1,000,000 |
085 |
(借方)未払消費税700,000 (貸方)現金 700,000 |
086 |
(借方)外注費 400,000 (貸方)当座預金 400,000 |
087 |
(借方)荷造運賃 30,000 (貸方)小口現金 30,000 |
088 |
(借方)貸倒損失1,500,000 (貸方)売掛金 1,500,000 |
089 |
(借方)固定資産除却損700 (貸方)機械装置 700,000 |
090 |
(借方)賃借料 40,000 (貸方)普通預金 40,000 |
091 |
(借方)現金過不足 1,000 (貸方)通信費 1,000 |
092 |
(借方)小口現金 15,000 (貸方)当座預金 15,000 |
093 |
(借方)前払費用 60,000 (貸方)保険料 60,000 |
094 |
(借方)構築物 1,000,000 (貸方)未払金 1,000,000 |
095 |
(借方)雑損失 50,000 (貸方)現金 50,000 |
096 |
(借方)当座預金 300,000 (貸方)普通預金 300,000 |
097 |
(借方)定期預金 100,000 (貸方)現金 100,000 |
098 |
(借方)未払法人税等2,000 (貸方)当座預金 2,000 |
099 |
(借方)修繕費 400,000 (貸方)未払金 400,000 |
100 |
(借方)会議費 3,000 (貸方)現金 3,000 |