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http:///mymemo.xyz/wiki/api.php?action=feedcontributions&user=240F%3AB%3A501A%3A1%3A6589%3AFC81%3A23E3%3A5BA&feedformat=atom 2024-04-30T00:37:27Z 利用者の投稿記録 MediaWiki 1.31.0 2017-06-04T08:11:49Z

<p>240F:B:501A:1:6589:FC81:23E3:5BA: EDPは埒外。</p> <hr /> <div>{{出典の明記|date=2016年12月27日 (火) 15:31 (UTC)}}<br /> &#039;&#039;&#039;仕訳帳&#039;&#039;&#039;（しわけちょう、{{lang-en-short|journal}}）とは、日付順に全ての[[取引]]を記述した[[会計帳簿|帳簿]]である。「仕訳日記帳」とも呼ばれる。<br /> <br /> == 概要 ==<br /> [[総勘定元帳]]とともに主要簿を構成する。<br /> 取引が発生したら、補助簿や証憑書類より起こされた[[仕訳]]が仕訳帳へ記帳され、そのあとに総勘定元帳に転記される。<br /> <br /> 一般的な仕訳帳は、日付欄、摘要欄、元丁欄、借方金額欄、貸方金額欄の各欄からなる。<br /> ;摘要欄:[[勘定科目]]を記入。[[借方]]勘定科目は左寄せで記入し、[[貸方]]勘定科目は右寄せで記入する。借方または貸方の勘定科目が2つ以上に分かれるときは、勘定科目の上に「諸口」と記入する。 <br /> ;元丁欄:仕訳帳から総勘定元帳の勘定口座に転記する際、転記が完了したことを示すために、元帳の勘定科目のページ数または勘定口座の口座番号を記入する。<br /> <br /> 金銭出納簿や銀行帳等の補助記入帳に仕訳帳の機能を兼ねた「特殊仕訳帳」とそれ以外の仕訳を記録する「普通仕訳帳」を用いることがある（特殊仕訳帳制）。<br /> また、仕訳帳を使わずに、[[伝票]]（[[入金伝票]]、[[出金伝票]]、[[振替伝票]]など）で仕訳を行い、伝票から総勘定元帳に転記する、いわゆる[[伝票会計]]を採用することもできる。<br /> <br /> == 関連項目 ==<br /> * [[大福帳]]<br /> * [[会計帳簿]]<br /> * [[複式簿記]]<br /> * [[勘定口座]]<br /> * [[勘定科目]]<br /> * [[試算表]]<br /> * [[精算表]]<br /> * [[貸借対照表]]<br /> * [[損益計算書]]<br /> * [[青色申告]]<br /> <br /> == 外部リンク ==<br /> * [http://kanjokamoku.k-solution.info/2014/08/_1_1721.html 主要簿―仕訳帳] - 簿記勘定科目一覧表（用語集）<br /> {{DEFAULTSORT:しわけちよう}}<br /> [[Category:会計]]<br /> [[Category:帳簿]]<br /> {{Accountancy-stub}}</div>

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