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https:///mymemo.xyz/wiki/api.php?action=feedcontributions&user=240F%3AB%3A501A%3A1%3AD0B9%3A5C7D%3AB371%3A5E88&feedformat=atom 2024-04-28T20:07:37Z 利用者の投稿記録 MediaWiki 1.31.0 2017-06-03T11:52:31Z

<p>240F:B:501A:1:D0B9:5C7D:B371:5E88: /* 概要 */ 重複</p> <hr /> <div>{{出典の明記|date=2017年5月}}<br /> &#039;&#039;&#039;勘定口座&#039;&#039;&#039;（かんじょうこうざ）とは、[[複式簿記]]における[[主要簿]]の一つである[[総勘定元帳]]を構成する[[資産]]・[[負債]]・[[純資産]]・[[収益]]及び[[費用]]の各[[勘定科目]]固有の期中増減及び差額を記録したものである。<br /> <br /> == 概要 ==<br /> 各勘定科目の増減及び差額に影響を与える[[取引]]が発生した場合、まず[[仕訳帳]]に記録されるが、これらの仕訳内容は最終的に期末の[[貸借対照表]]、[[損益計算書]]を作成するために、各勘定ごとに期中どれだけ増減したか、そして最終的に差額がいくらになったか、といった内容を把握する必要がある。この勘定ごとの増減及び差額について仕訳帳から転記し、作成した記録が勘定口座であり、これらの各勘定口座を総じて総勘定元帳とよぶ。<br /> <br /> 仕訳帳から総勘定元帳の各勘定口座への取引要素ごとに記録を書き写す作業を転記とよび、勘定口座の合計・残高を一覧に合計した[[試算表]]に集約の後、決算事項の整理（未達取引の補正等）を反映後に貸借対照表と損益計算書として開示される。<br /> <br /> == 関連項目 ==<br /> *[[複式簿記]]<br /> *[[会計帳簿]]<br /> *[[伝票]]<br /> * [[精算表]]<br /> * [[財務諸表]]<br /> {{Accountancy-stub}}<br /> {{DEFAULTSORT:かんしようこうさ}}<br /> [[Category:会計]]</div>

240F:B:501A:1:D0B9:5C7D:B371:5E88
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