Self-study support for bookkeeping 3rd grade! ① Introductory[Video that beginners see first]25 times in total (18 basic times + 7 times such as review carefully)

[The first bookkeeping class 3 lecture! (18 basics + 7 careful reviews)]The book entry is perfect with just this video! No text needed! From the author of the best-selling book entry book (Amazon), “Boki tte Nani? ? What is the overall image of Boki? (There is also a practice question at the end of this explanation!). “Easy to understand! ]“No cataclysms! (Not like a sensation)”, I will do my best to hear that “Bookkeeping is fun!” (This is my first time shooting and posting a video in my life! I’m sorry for being full of shiroto feeling! Sorry for the loud sound effects! We will improve it in the future!) The 1st and 2nd place of the year are fixed positions. It has been very well received, such as being selected for Amazon’s prime reading and smartphone manufacturer-related all-you-can-read campaigns. I have written over 10 other books. 【self-introduction! Fukushima Mamayuki is such a guy]An old man with Okinawa disease (has immigration experience) who lives with his wife, children and cats; , Humanities. ●US Certified Public Accountant (with Delaware State Certificate) Passed the exam as a student in the 1990s long ago. I can’t say for sure because I don’t have data, but I think I was the youngest in Japan (at that time). ●Lecturer of bookkeeping at university I was in charge of lectures for first-year university students (bookkeeping beginners) for two years. It was fun! ●Joined a Japanese company listed on the First Section of the Tokyo Stock Exchange and New York, and assigned to the accounting department. It must have been special for the first time in seven years that a new male employee was assigned to accounting. ● Joined the international department of the Tokyo office of a major audit firm (Big 4). (Internal control consulting is a pioneer in auditing firms) I also worked as an instructor for new employee training. (Lecture on Eratho for new employees who have just passed the CPA exam) ●Independent freelance accounting consultant Successful J-SOX for listed companies and US-SOX for foreign companies! Moreover, all applicable first year projects! with just one or several people! We also hold bookkeeping study sessions at customer sites! ●After that, I worked as a general manager of the administrative department at a certain company. You like teaching, don’t you? If you want to study with a book written by such a guy, go to amazon! ]: Introductory book covering the range of questions for Nissho Bookkeeping 3rd grade and 3rd grade preparation text (with individual problem collection) Paper book “A little bookkeeping that makes a difference in 10 minutes in the morning”: Important points for Nissho Bookkeeping 3rd grade An introductory book that explains only. Abundant manga and illustrations in story format! Just an introductory book! The first edition was so well received that it was reprinted twice in a short period of time. It’s the second edition! (For those who want to study thoroughly, we recommend reading the paper book first, which allows you to quickly go through Level 3.)[Let’s do the exercises! ]All 7 questions! If you answer 5 or more questions correctly, the introduction is already over! If you continue to study bookkeeping, please try to solve the additional problems from Q8 that I added! Q1: I bought 100 items for 100 yen each. journal entry? (Dichotomous method) A1: Purchase 10,000 / Accounts Payable 10,000 Q2: Ten of the above products were sold at 200 yen each. journal entry? (Trial method) A2: Accounts receivable 2,000 / Sales 2,000 Q3: I bought a computer (300,000 yen) for work in the office. I paid for it. journal entry? A3: Equipment 300,000 / Accounts payable 300,000 Q4: I bought a building for 5 million yen and land for 3 million yen, and transferred it from my ordinary savings account. journal entry? A4: Building 5,000,000 / Ordinary deposit 8,000,000 Land 3,000,000 Q5: What are the names of the two representative financial statements prepared in the settlement of accounts? A5: Balance Sheet (abbreviated as B/S) Profit and Loss statement (abbreviated as P/L) Q6: What words are in the parentheses below? B/S represents (1) at some point in time and P/L represents (2) at some period of time. A6: (1) Financial condition (2) Operating results Q7: Choose the correct combination of words from the following. A: Balance sheet, income statement B: Balance sheet, income statement C: Balance sheet, income statement D: Balance sheet, income statement E: Balance sheet, income statement A7: D This mistake Looking for, isn’t it difficult to Nanige? Mistakes such as “balance sheet”, “balance sheet”, and “profit and loss statement” are “bookkeeping beginner”. Kiotsukema show! Did you get all the questions correct? If you can answer at least 5 questions, you are already an introductory student. (For those who want to learn more about bookkeeping, solve the additional exercises at the bottom to improve your understanding!) Any textbook will do, so let’s read a bookkeeping textbook! … yes, any text is fine … … ah … I also published a bookkeeping text … so … If you haven’t, you should have already heard “technical terms”! I think I somehow understood “what you don’t know”. So read the text or watch this video again![AddedonApril112019Refill!]Additional exercises for those who continue to learn bookkeeping. Please solve 11 more questions and be able to “journalize” anyway! (Three divisions of products) Q8: I bought a product for 500 yen. journal entry? A8: Purchases 500 / Accounts payable 500 This is the accrual of expenses and the increase (accrual) of liabilities. Q9: I sold the product purchased in Q8 above for 700 yen. journal entry? A9: Accounts Receivable 700 / Sales 700 This is an increase in assets and an increase in income (accrual). Q10: I paid the 500 yen accounts payable in Q8 in cash. journal entry? A10: Accounts Payable 500 / Cash 500 This is a decrease in liabilities and a decrease in assets. Q11: The account receivable of 700 yen in Q9 was transferred from the customer to the savings account. journal entry? A11: Ordinary deposit 700 / Accounts receivable 700 This is an increase in assets and a decrease in assets. Q12: I paid a salary of 300,000 yen to an employee from a savings account. journal entry? A12: Salary 300,000 / Ordinary deposit 300,000 Expenses incurred and assets decreased. Q13: I bought a computer for 200,000 yen from a computer shop for use in the head office accounting department. journal entry? A13: Equipment 200,000 / Accounts Payable 200,000 This is an increase in assets and an increase in liabilities. Q14: I purchased 10 PCs for 200,000 yen each from a PC wholesaler in order to sell them to customers. journal entry? A14: Purchases 2,000,000 / Accounts payable 2,000,000 Expenses incurred and liabilities increased (accrued). Note the difference between Q13 and Q14! is. Even with the same computer, the journal entry differs depending on whether it was purchased as a fixture or as a product. Q15: I went to the bank and deposited 5,000 yen in cash into my savings account. journal entry? A15: Ordinary deposit 5,000 / Cash 5,000 This is an increase in assets and a decrease in assets. Q16: I made a contract with a bank to borrow 200,000 yen, and the money was transferred to my savings account. journal entry? A16: Ordinary deposit 200,000 / Borrowing 200,000 This is an increase in assets and an increase in liabilities. Q17: I received 20,000 yen in cash as payment for accounts receivable of 30,000 yen, and the balance was transferred to my savings account. journal entry? A17: Cash 20,000 / Accounts Receivable 30,000 Ordinary Deposit 10,000 There are multiple account items on one side, but there are no particular rules for the order in which they are listed. It doesn’t matter which one you write on top. When you become an advanced bookkeeper, you may write as many as 5 to 6 account items on one side. Q18: In order to pay the outstanding balance of 1,000 yen to Mr. A, I went to the C branch of B bank and transferred cash to Mr. A’s D bank savings account. journal entry? A18: Accounts Payable 1,000 / Cash 1,000 Please think about it by narrowing it down to the necessary information (laughs) See you in the second video, “Cash”! #Bookkeeping #bookkeeping 3rd grade #introductory #bookkeeping lecture #bookkeeping course #day business bookkeeping 3rd grade #day business bookkeeping #bookkeeping test[About this video]Portrait: Hikari Masuko: http://hikari.sunnyday.jp/index .html Sound effect: © Sound effect lab https://soundeffect-lab.info/ BGM: Uses the one in the YouTube audio library that does not require attribution The names of people and organizations that appear in this video are fictional. It has nothing to do with any real person or organization.