Accounting System

仕組みが理解できるとは現場の動きが想像できるということ【IT化が進んでも業務知識が役立つ理由】

Accounting System

Understanding how it works means you can imagine how it works in the field.【Why bookkeeping knowledge is still useful in an IT world】

2021/1/12  

Will we need to spend more time understanding the nature of our business as IT becomes more advanced? To the question, "How do you think the world works?", I answer that it is beneficial in the sense that if you can understand the mechanics of business, you can imagine how the world works. If you understand bookkeeping, you can imagine the movement of goods, money, and cash, and you can also imagine the structure of the company's operations.

ポストコロナ禍に向けた収益改善と業務改善(下)【コストセンターからプロフィットセンターへという発想の転換】

Accounting System

Improving Profitability and Operations for Post-Corona Pandemic (2)【Costing leading to a change in business structure】

2021/2/14  

The Corona pandemic is the perfect opportunity to review cost accounting from the perspective of improving profits, and it is important to have a management accounting element that allows you to see operating income, which is calculated by subtracting operating income from sales by aggregating not only manufacturing costs but also cost of sales and SG&A expenses, and it is necessary to change the mindset from a cost center to a profit center.

ポストコロナ禍に向けた収益改善と業務改善【システム化で業務データの流れと構造を変える】

Accounting System

Improving Profitability and Operations for Post-Corona Pandemic【Systematization to change the flow and structure of business data】

2021/2/14  

We examine ways to improve profitability from an accounting perspective and a supply chain perspective, and consider ways to improve business operations with IT infrastructure. If we try to change the way we work to improve business efficiency, we need to change the flow and structure of business data, and systematization is inevitable.

シンプルな財務諸表の理解の仕方

Accounting System

Three financial tables, a standard format for explaining corporate activities【Basic knowledge that should be understood even as the system becomes more automated】

2021/1/8  

The three financial tables, the income statement, the balance sheet and the cash flow statement, are the world's standard formats for expressing corporate activities in terms of the movement of goods, money and cash, and they are knowledge that should be systematically understood in order to generate new ideas based on the essence of business operations, even if the systemization of business operations has progressed.

会計の面白さと難しさについての私見

Accounting System

Accounting that incorporates the time axis into the three-dimensional real world and thinks in four dimensions

2020/4/10  

The real world is a three-dimensional world of up, down, left and right, front and back, and the transactions that occur in this space are recorded. When you buy something and pay money or pay by credit, the thing becomes your own.

会計的視点から事象を読み解くということ

Accounting System

Deciphering events from an accounting perspective

2020/3/31  

Sales from the business are repeated under the constraint of having to replenish cash in the checking account before funds are shorted, and if you can't get a concrete picture of this basic constraint of company continuity and the flow of money behind the glittering events described above, you'll get a sense of a shade of shenanigans.

ビットコイン取引に関する会計仕訳と課税の予測

Accounting System

Accounting journal entries and tax predictions for bitcoin transactions【Comprehensive taxation on miscellaneous income and separate taxation of capital gains】

2020/10/3  

Japan's National Tax Agency has published a tax policy for profits generated by virtual currency trading.

COMインターフェイスを通したAsprovaの機能の拡張

Accounting System

Adjusting Entries - Deferred Expense, Supplies, Deferred Revenues

2020/3/31  

We are going to talk about adjusting entries. Specifically in this segment we'll talk about two adjusting entry situations, prepaids and supplies. So let's get right into the material by asking the obvious quesiton what is an adjusting entry. And adjusting entry is merely a journal entry that is made at the end of the month.

インドネシアで付加価値税課税事業者PKP登録申請に必要な書類

Accounting System

Cash basis vs Accrual basis

2020/10/11  

We will be comparing and contrasting the cash basis accounting versus accrual basis accounting. What are these accounting systems? These are two different types of accounting methods by which a company can maintain their records.

インドネシアのIT事情と日系製造業のシステム化の現状

Accounting System

The rules of debit and credit

2020/3/31  

I am going to show you how to remember the rules of debits and credit, so you will know how to prepare financial statements using these rules. So to help you out I have put some information behind me here on the whiteboard.

会計的視点から事象を読み解くということ

Accounting System

Balance Sheet, Profit and Loss Statement, Cash Flow Statement

2020/3/31  

Balance sheet is nothing but another financial document that we accomplished prepared to provide a user with more information about the financial potition of a company. you can look up your textbooks for a more formal definition.

会計的視点から業務システム全体を理解するということ

Accounting System

Understanding the entire business system from an accounting perspective

2020/3/31  

When the inventory based on the actual input in the production control system is in the production control location, the outflow is an incurred expense and the inflow is recorded in the asset account as work in process inventory, but when the inventory is in the sales control location, the inflow is the cost of production and the outflow is recognized as cost of sales.

SQLによる外部結合と内部結合

Accounting System

Closing Entries

2020/3/31  

Let's talk about why do we close the books. The best analogy is one that I read years back in a textbook it was a sports analogy and I'm going to paraphrase that to help us understand this closing process a little better. Let's assume that the Yankees and the Orioles two baseball professional teams are playing each other.

キャッシュフロー計算書と為替差損益

Accounting System

Statements of cash flows and foreign exchange gains and losses

2020/4/12  

Since the direct method calculates the balance of cash and cash equivalents by aggregating the pluses and minuses of cash and deposits (Cash/Bank) into transaction units (showing the total amount), it is necessary to adjust the translation of foreign exchange gains and losses related to cash and deposits among the unrealized foreign exchange gains and losses.

当期純利益が内部留保となり利益処分される流れ

Accounting System

Net income becomes retained earnings and is disposed of as profit.

2020/4/13  

The reason why it is said that a company's retained earnings do not necessarily exist in the company as cash deposits is that even if net assets increase by transferring profits and losses to retained earnings, accounts receivable, which is the substance of earnings, will eventually be converted into cash and deposits, and the balance will decrease due to capital investment and repayment of loans, etc., independently of the movement of net assets.

デビットとクレジットの考え方

Accounting System

The idea of debit and credit

2020/4/17  

If we consider the source of the payment as the basis, we can say that debit is an asset (debit) and credit is a liability (credit), while debit is a right to claim and credit is an obligation to be claimed, giving the other party the right to issue a debit note to the other party.

外注先への有償支給と無償支給

Accounting System

Paid and free supply to subcontractors

2020/4/13  

However, the P/O price issued to the subcontractor includes material cost and processing cost only in the case of paid supply and processing cost only in the case of free supply.

発生主義の原則で出荷基準と入荷基準で処理

Accounting System

Memproses dengan mengirim dan menerima kriteria berdasarkan prinsip akrual

2021/1/4  

The accrual basis is independent of cash receipts and disbursements. Since revenue and expenses are recorded at the time of transaction occurrence, sales (revenue) and purchases (expenses) are recognized at the time of shipment and arrival, and age management (aging) is also managed based on the recording of receivables and payables, and invoices are only a unit of billing and payment and a unit of money movement.

リース資産として減価償却されるキャピタルリース契約

Accounting System

Capital lease agreements that are depreciated as leased assets

2020/4/1  

An operational lease is the same as an effective rental of the asset of the leasing company, capital lease (finance lease from the leasing company) = sale and leaseback is your own leased asset, so you will incur depreciation and transfer to the asset at the end of the lease term.

VAT税務処理月と仕入計上月が異なる意味

Accounting System

What is the difference between the month of VAT tax treatment and the month of purchase recording?

2021/1/4  

In the case of Indonesian domestic transaction, the month of Faktur pajak should be the same as the month of invoice date, but this means that taxation should be done in the month of invoice date.

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