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https:///mymemo.xyz/wiki/api.php?action=feedcontributions&feedformat=atom&user=240F%3AB%3A501A%3A1%3A49B8%3AD003%3A87BA%3A8797 2024-06-04T06:16:15Z 利用者の投稿記録 MediaWiki 1.31.0 2017-05-27T08:48:29Z

<p>240F:B:501A:1:49B8:D003:87BA:8797: /* 関連項目 */</p> <hr /> <div>{{会計}}<br /> &#039;&#039;&#039;単式簿記&#039;&#039;&#039;（たんしきぼき、米：Single-entry bookkeeping system）とは、[[取引#会計における取引|簿記的取引]]をただ一つの科目に絞り記録・集計する[[記帳法]]のことをいう。<br /> <br /> == 概要 ==<br /> [[複式簿記]]とは対照的に、資金の収支を重視し、[[財産]]・[[債務]]については収支の結果とする方法である点が異なる。<br /> <br /> {| align=&quot;right&quot; border=1 cellspacing=0 cellpadding=2 style=&quot;border: solid 0px #000000; margin-left: 16px&quot;|<br /> | colspan=2 align=&quot;center&quot; style=&quot;border-style: none none none &quot;|収支計算書<br /> | align=&quot;center&quot; style=&quot;border-style: none none none &quot;|<br /> |-<br /> | align=&quot;center&quot; valign=&quot;center&quot; style=&quot;border-style: solid solid solid; background:#efefef;&quot;|期首残高<br /> | rowspan=3 align=&quot;center&quot; style=&quot;border-style: solid solid solid&quot;|費　用<br /> | align=&quot;center&quot; style=&quot;border-style: none none none &quot;|<br /> |-<br /> | rowspan=3 align=&quot;center&quot; style=&quot;border-style: none solid solid&quot;|収　益<br /> | align=&quot;center&quot; style=&quot;border-style: none none none &quot;|<br /> |-<br /> | align=&quot;center&quot; style=&quot;border-style: none none none &quot;|&lt;br&gt;<br /> |-<br /> | align=&quot;center&quot; style=&quot;border-style: none solid solid; background:#efefef;&quot;|期末残高<br /> | align=&quot;center&quot; style=&quot;border-style: none none none &quot;|&lt;br&gt;<br /> |-<br /> |}<br /> <br /> 具体的には金銭出納帳や預金出納帳を用いて記載する事で、専門知識を持たずとも期中の収支とリアルタイムの残高を容易に把握できることが特徴である。<br /> <br /> 期首残高＋[[収益]]と、[[費用]]＋期末残高が必ず等しくなるので、月末や期末の[[決算]]で照合することが重要である。<br /> <br /> 資産状況が比較的単純な[[町内会]]や[[サークル]]の会計、[[家計簿]]やお小遣い帳などで用いられることが多い。広義においては[[公会計]]簿記（公営企業会計を除く）も単式簿記である。<br /> <br /> == 関連項目 ==<br /> * [[複式簿記]]<br /> * [[会計帳簿]]<br /> * [[勘定科目]]<br /> * [[白色申告]]<br /> * [[官庁会計]]<br /> {{Accountancy-stub}}<br /> {{DEFAULTSORT:たんしきほき}}<br /> [[Category:会計]]</div>

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