Accounting System

システムによる自動化が進んでも理解すべき会社業務の基本

Accounting System

Basic knowledge that must be understood even as the system becomes more automated

2020/3/15  

The other day, my friend who runs an accounting office in Jakarta told me that he was going to start a bookkeeping class for Indonesian accountants of Japanese companies, and I noticed that there are no accounting schools like TAC or Ohara Bookkeeping School in Indonesia.

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

2019/4/9  

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

2019/4/7  

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.

発生主義ベースでの取引認識方法

Accounting System

Transaction recognition methods on an accrual basis

2018/2/3  

The reason why sales recognition is made on the date of delivery of goods or provision of services is that the basis for sales recognition is considered to be "the date on which it can be established that the goods can be billed and paid = the date on which a receivable can be recorded", and sales and receivables are inseparable, occurring simultaneously.

ブランド力や信用などの無形の価値が評価される信用経済

Accounting System

Credit economy where intangible values such as brand power and credit are valued

2017/12/29  

In mark-to-market accounting, total market value, as measured by stock prices, is on-balanced, but invisible values such as brand power, creditworthiness, and know-how still exist off-balance sheet, and the credit economy (valuation economy) has the characteristic of actively valuing these intangible assets and putting them into the market economy.

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

2017/8/18  

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

2017/8/17  

Revenue recognition   Cash Basis or Accrual Basis 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. How does a company know which one of these methods to use? Well it depends on their individual circumstances. But as a broad guideline smaller companies and service companies trend to use the cash basis accounting. Larger companies and companies that are selling inventory or maintain inventory trend to use the accrual basis accounting. Completes work in ...

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

2017/8/16  

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

2017/8/12  

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.

SQLによる外部結合と内部結合

Accounting System

Closing Entries

2017/7/5  

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.

減価償却費はキャッシュフローに影響を及ぼすという意味

Accounting System

What depreciation means for cash flow

2017/7/1  

The factors that reduce cash are the receivables that should have been received at the time of sales, and the factors that increase cash are the liabilities that should have been disbursed at the time of purchase, and the depreciation that was recorded as an expense without expenditure.

インドネシアのサプライチェーンの中で付加価値税PPNと所得税PPHを負担する主体

Accounting System

Entities in the Indonesian supply chain that bear PPN and PPH value added and income tax

2017/5/12  

The VAT paid upfront in the supply chain is borne by the end consumer who does not charge 10% VAT due to the sales activity, resulting in the payment from the consumer to the tax office being made on behalf of each business.

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

2017/4/27  

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.

2017/1/21  

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

2016/10/14  

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.

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

2016/10/1  

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

2016/8/27  

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.

経営者の視点で業務システムを導入するということ

Accounting System

Implementing a business system from the perspective of management

2016/4/16  

By converting indirect work hours into direct work hours, fixed costs can be converted into variable costs (purchasing costs), and even if the wage rate (how much per hour) is the same for the same working hours and the same cost (salary), increasing the direct work hour ratio can increase volume and increase operating income.

ケイマン諸島という名前から思い出したインドネシアの移転価格の問題

Accounting System

Indonesia's transfer pricing issues reminded me of the name Cayman Islands

2015/12/9  

If you sell your products at your friend's price or to an overseas branch at a discounted price, your taxable income will be small and you will be suspected of receiving an off-balance sheet back margin, or you will be suspected of transfer pricing because it will be taxable income made by the local company with a large profit margin.

月末に発生しがちな業務システム上でのデータの不一致

Accounting System

Data discrepancies in business systems that tend to occur at the end of the month

2015/12/8  

Most of the data discrepancies that occur during the operation of business systems in Japanese manufacturers in Indonesia, such as discrepancies between the balance of receivables and payables and the balance in GL, discrepancies between the list of receivables and sales, and problems with inter-functional coordination of business systems.

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