div class=ts-pagebuttonPage 1button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page1jpg target=_blank amp-img class=ts-thumb alt=Page 1: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails1jpg width=142 height=106 layout=responsive amp-imga divp諸掛りp p日商簿記 3級学習pdivdiv class=ts-pagebuttonPage 2button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page2jpg target=_blank amp-img class=ts-thumb alt=Page 2: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails2jpg width=142 height=106 layout=responsive amp-imga divp先立つプレゼンテーションp p掛による売買p p(仕入・売上に関して)pdivdiv class=ts-pagebuttonPage 3button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page3jpg target=_blank amp-img class=ts-thumb alt=Page 3: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails3jpg width=142 height=106 layout=responsive amp-imga divp諸掛りpdivdiv class=ts-pagebuttonPage 4button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page4jpg target=_blank amp-img class=ts-thumb alt=Page 4: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails4jpg width=142 height=106 layout=responsive amp-imga divp諸掛りとはp p商品の移動のためにかかった費用pdivdiv class=ts-pagebuttonPage 5button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page5jpg target=_blank amp-img class=ts-thumb alt=Page 5: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails5jpg width=142 height=106 layout=responsive amp-imga divp商品移動にかかった費用p p例えば•運賃p p•運送保険料pdivdiv class=ts-pagebuttonPage 6button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page6jpg target=_blank amp-img class=ts-thumb alt=Page 6: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails6jpg width=142 height=106 layout=responsive amp-imga divp仕入と売上の諸掛りp p仕入諸掛りp p売上諸掛りpdivdiv class=ts-pagebuttonPage 7button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page7jpg target=_blank amp-img class=ts-thumb alt=Page 7: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails7jpg width=142 height=106 layout=responsive amp-imga divp諸掛りを含んだ取引例p p7月 1日、ぼたもち商店から商品200円を仕入れ、代金は掛けとした。なお、引取運賃 50円は現金で支払ったpdivdiv class=ts-pagebuttonPage 8button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page8jpg target=_blank amp-img class=ts-thumb alt=Page 8: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails8jpg width=142 height=106 layout=responsive amp-imga divp諸掛りの処理方法pdivdiv class=ts-pagebuttonPage 9button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page9jpg target=_blank amp-img class=ts-thumb alt=Page 9: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails9jpg width=142 height=106 layout=responsive amp-imga divp諸掛りの処理方法p p仕入か売上かp p負担は当店か相手方かpdivdiv class=ts-pagebuttonPage 10button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page10jpg target=_blank amp-img class=ts-thumb alt=Page 10: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails10jpg width=142 height=106 layout=responsive amp-imga divp諸掛りの処理方法p p当店負担 相手方負担仕入諸掛りp p仕入 立替金p p売上諸掛りp p適切な費用勘定p p立替金か売掛金pdivdiv class=ts-pagebuttonPage 11button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page11jpg target=_blank amp-img class=ts-thumb alt=Page 11: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails11jpg width=142 height=106 layout=responsive amp-imga divp最重要:当店負担の仕入諸掛りは仕入原価に加算p p当店負担 相手方負担仕入諸掛りp p仕入 立替金p p売上諸掛りp p適切な費用勘定p p立替金か売掛金pdivdiv class=ts-pagebuttonPage 12button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page12jpg target=_blank amp-img class=ts-thumb alt=Page 12: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails12jpg width=142 height=106 layout=responsive amp-imga divp当店負担の仕入諸掛りp p特に指定がない限り、当店負担の仕入諸掛りはp p仕入勘定に加算pdivdiv class=ts-pagebuttonPage 13button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page13jpg target=_blank amp-img class=ts-thumb alt=Page 13: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails13jpg width=142 height=106 layout=responsive amp-imga divp立替金勘定p p当店負担 相手方負担仕入諸掛りp p仕入 立替金p p売上諸掛りp p適切な費用勘定p p立替金か売掛金pdivdiv class=ts-pagebuttonPage 14button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page14jpg target=_blank amp-img class=ts-thumb alt=Page 14: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails14jpg width=142 height=106 layout=responsive amp-imga divp立替金勘定p p資産勘定立替えた金額を相手方から受け取る権利pdivdiv class=ts-pagebuttonPage 15button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page15jpg target=_blank amp-img class=ts-thumb alt=Page 15: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails15jpg width=142 height=106 layout=responsive amp-imga divp相手方負担の仕入諸掛りp p当店負担 相手方負担仕入諸掛りp p仕入 立替金p p売上諸掛りp p適切な費用勘定p p立替金か売掛金pdivdiv class=ts-pagebuttonPage 16button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page16jpg target=_blank amp-img class=ts-thumb alt=Page 16: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails16jpg width=142 height=106 layout=responsive amp-imga divp相手方負担の仕入諸掛りp p立替金勘定ではなく、買掛金を減算するはp pOK?p p原則として仕訳でそのまま減算は避けるが、p p問題の指示に従うpdivdiv class=ts-pagebuttonPage 17button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page17jpg target=_blank amp-img class=ts-thumb alt=Page 17: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails17jpg width=142 height=106 layout=responsive amp-imga divp諸掛りの仕訳例pdivdiv class=ts-pagebuttonPage 18button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page18jpg target=_blank amp-img class=ts-thumb alt=Page 18: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails18jpg width=142 height=106 layout=responsive amp-imga divp再掲載:諸掛りの処理方法p p当店負担 相手方負担仕入諸掛りp p仕入 立替金p p売上諸掛りp p適切な費用勘定p p立替金か売掛金pdivdiv class=ts-pagebuttonPage 19button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page19jpg target=_blank amp-img class=ts-thumb alt=Page 19: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails19jpg width=142 height=106 layout=responsive amp-imga divp1 当店負担の仕入諸掛りp p7月 1日、ぼたもち商店から商品 200円p pを仕入れ、代金は掛けとした。なお、p p引取運賃 50円は現金で支払ったpdivdiv class=ts-pagebuttonPage 20button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page20jpg target=_blank amp-img class=ts-thumb alt=Page 20: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails20jpg width=142 height=106 layout=responsive amp-imga divp1 当店負担の仕入諸掛りp p61p p(仕入)p p250 (買掛金)p p250p p引取運賃を仕入に含めるpdivdiv class=ts-pagebuttonPage 21button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page21jpg target=_blank amp-img class=ts-thumb alt=Page 21: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails21jpg width=142 height=106 layout=responsive amp-imga divp2 相手方負担の仕入諸掛りp p7月 1日、ぼたもち商店から商品 200円をp p仕入れ、代金は掛けとした。なお、引取p p運賃 50円は相手方負担だが現金で立替えp pたpdivdiv class=ts-pagebuttonPage 22button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page22jpg target=_blank amp-img class=ts-thumb alt=Page 22: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails22jpg width=142 height=106 layout=responsive amp-imga divp2相手方負担の仕入諸掛りp p立替金勘定で処理するp p61p p(仕入) 200 (買掛金)p p200p p(立替金)p p50 (現金) 50pdivdiv class=ts-pagebuttonPage 23button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page23jpg target=_blank amp-img class=ts-thumb alt=Page 23: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails23jpg width=142 height=106 layout=responsive amp-imga divp3 当店負担の売上諸掛りp p7月 1日、ぼたもち商店に商品 200円をp p販売し、代金は掛けとした。なお、発p p送費用 50円は現金で支払ったpdivdiv class=ts-pagebuttonPage 24button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page24jpg target=_blank amp-img class=ts-thumb alt=Page 24: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails24jpg width=142 height=106 layout=responsive amp-imga divp3 当店負担の売上諸掛りp p61p p(売掛金)p p200 (売上) 200p p(発送費)p p50 (現金) 50適切な費用勘定は、設問や実際業務によるので要確認pdivdiv class=ts-pagebuttonPage 25button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page25jpg target=_blank amp-img class=ts-thumb alt=Page 25: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails25jpg width=142 height=106 layout=responsive amp-imga divp4 相手方負担の売上諸掛りp p7月 1日、ぼたもち商店に商品 200円を販p p売し、代金は掛けとした。なお、発送費p p用 50円は相手方負担だが現金で立替えたpdivdiv class=ts-pagebuttonPage 26button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page26jpg target=_blank amp-img class=ts-thumb alt=Page 26: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails26jpg width=142 height=106 layout=responsive amp-imga divp4 相手方負担の売上諸掛り61p p(売掛金)p p200 (売上) 200p p(立替金)p p50 (現金) 5061p p(売掛金)p p250 (売上) 200p p(現金) 50p pあるいはpdivdiv class=ts-pagebuttonPage 27button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page27jpg target=_blank amp-img class=ts-thumb alt=Page 27: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails27jpg width=142 height=106 layout=responsive amp-imga divpありがとうございましたpdivdiv class=ts-pagebuttonPage 28button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page28jpg target=_blank amp-img class=ts-thumb alt=Page 28: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails28jpg width=142 height=106 layout=responsive amp-imga divpバージョン情報p p現バージョンp pVersion 1p p最終更新日 20150713p p初版作成日 20150713pdivdiv class=ts-pagebuttonPage 29button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page29jpg target=_blank amp-img class=ts-thumb alt=Page 29: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails29jpg width=142 height=106 layout=responsive amp-imga divp「教える」学習方法pdivdiv class=ts-pagebuttonPage 30button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page30jpg target=_blank amp-img class=ts-thumb alt=Page 30: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails30jpg width=142 height=106 layout=responsive amp-imga divp90%学習定着率pdivdiv class=ts-pagebuttonPage 31button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page31jpg target=_blank amp-img class=ts-thumb alt=Page 31: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails31jpg width=142 height=106 layout=responsive amp-imga divp自分が自分を教える動画pdivdiv class=ts-pagebuttonPage 32button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page32jpg target=_blank amp-img class=ts-thumb alt=Page 32: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails32jpg width=142 height=106 layout=responsive amp-imga divp佐藤英治まるおかディジタル株式会社pdivdiv class=ts-pagebuttonPage 33button div class=ts-image a href=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5page33jpg target=_blank amp-img class=ts-thumb alt=Page 33: 諸掛り | 日商簿記3級 src=https:reader042vdocumentsnetreader042viewer202203200355c665f6bb61eb21058b47bchtml5thumbnails33jpg width=142 height=106 layout=responsive amp-imga divp pdiv