http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3&action=history このウィキのこのページに関する変更履歴 ja MediaWiki 1.15.4 Wed, 10 Jun 2026 16:14:10 GMT http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3&diff=8226&oldid=prev <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年6月28日 (水) 12:43時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">32 行:</td> <td colspan="2" class="diff-lineno">32 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　総勘定元帳には仕訳帳からすべての取引が転記され，会計の期末には，総勘定元帳から貸借対照表と損益計算書が作成される．</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　総勘定元帳には仕訳帳からすべての取引が転記され，会計の期末には，総勘定元帳から貸借対照表と損益計算書が作成される．</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>前者は法人ないし企業の財産をあらわし，後者は法人ないし企業の儲けをあらわしている&lt;sup&gt;[[Wikipedia_ja:総勘定元帳|[w3]]]&lt;/sup&gt;．</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>前者は法人ないし企業の財産をあらわし，後者は法人ないし企業の儲けをあらわしている&lt;sup&gt;[[Wikipedia_ja:総勘定元帳|[w3]]]&lt;/sup&gt;．</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">== 仕訳と総勘定元帳への転記 ==</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">=== 取引の例 ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">A商店から商品1,000円を仕入れ，代金は現金で支払った．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">（現金勘定の番号：1，仕入勘定の番号：8）</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">=== 仕訳の例 ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ーーーーーーーーーーーーーーーーー</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 借方&nbsp; &nbsp; 金額&nbsp; ｜&nbsp; 貸方&nbsp; &nbsp; 金額</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 仕入&nbsp; &nbsp; 1,000&nbsp; ｜&nbsp; 現金&nbsp; 1,000</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ーーーーーーーーーーーーーーーーー</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">=== 仕訳帳への記入 ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 　　　　　　　仕訳帳</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> =============================================</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 日付　　　摘　　要　　　元丁　　借方　　貸方</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> =============================================</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 4月1日　|　仕入れ　　　　８　　1,000</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ---------------------------------------------</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 　　　　|　　　　　現金　１　　　　　　1,000</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ---------------------------------------------</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 　　　　|　A商店より仕入れ</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> --------=====================================</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;">=== 総勘定元帳への記入（簡略版） ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 現金</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ーーーーーーーーーーーーーーーーー</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 　　　　　　｜ 4/1 仕入　　　1,000</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ーーーーーーーーーーーーーーーーー</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> </ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 仕入</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ーーーーーーーーーーーーーーーーー</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> 4/1 現金　1,000 ｜</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"> ーーーーーーーーーーーーーーーーー</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins style="color: red; font-weight: bold; text-decoration: none;"></ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 参考文献 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 参考文献 ==</div></td></tr> <!-- diff generator: internal 2026-06-10 16:14:10 --> </table> Wed, 28 Jun 2017 12:43:04 GMT Admin http://ja.iwschool.org/wiki/%E3%83%8E%E3%83%BC%E3%83%88:%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3 http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3&diff=8225&oldid=prev <p><span class="autocomment">総勘定元帳</span></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年6月28日 (水) 12:26時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">32 行:</td> <td colspan="2" class="diff-lineno">32 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　総勘定元帳には仕訳帳からすべての取引が転記され，会計の期末には，総勘定元帳から貸借対照表と損益計算書が作成される．</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　総勘定元帳には仕訳帳からすべての取引が転記され，会計の期末には，総勘定元帳から貸借対照表と損益計算書が作成される．</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>前者は法人ないし企業の財産をあらわし，後者は法人ないし企業の儲けをあらわしている&lt;sup&gt;[[Wikipedia_ja:総勘定元帳|[w3]]]&lt;/sup&gt;．</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>前者は法人ないし企業の財産をあらわし，後者は法人ないし企業の儲けをあらわしている&lt;sup&gt;[[Wikipedia_ja:総勘定元帳|[w3]]]&lt;/sup&gt;．</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;"></del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;">　帳簿は「主要簿」と「補助簿」に分かれる．</del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;"></del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 参考文献 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 参考文献 ==</div></td></tr> <!-- diff generator: internal 2026-06-10 16:14:10 --> </table> Wed, 28 Jun 2017 12:26:29 GMT Admin http://ja.iwschool.org/wiki/%E3%83%8E%E3%83%BC%E3%83%88:%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3 http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3&diff=8224&oldid=prev <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年6月28日 (水) 12:22時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">2 行:</td> <td colspan="2" class="diff-lineno">2 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&gt; [[簿記経理/総勘定元帳|総勘定元帳]]</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>&gt; [[簿記経理/総勘定元帳|総勘定元帳]]</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>== <del class="diffchange diffchange-inline">概要 </del>==</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>== <ins class="diffchange diffchange-inline">帳簿 ==</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">=== 主要簿 ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　主要簿は取引があるごとに必ず記入する帳簿である．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*仕訳帳 　　日々の仕訳を日付順に記録する帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*総勘定元帳　仕訳帳の内容を勘定科目ごとに転記した帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">=== 補助簿 ===</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　補助簿は必要に応じて記入する帳簿である&lt;sup&gt;[http://studyboki3.com/ [w4]]&lt;sup&gt;．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*現金出納帳　　　『現金』の取引と残高が分かる帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*当座預金出納帳　『当座預金』の取引と残高が分かる帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*小口現金出納帳　『小口現金』の使い道を記録する帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*支払手形記入帳　『支払手形』の受取人・振出人や，手形の決済完了が分かる帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*受取手形記入　　『受取手形』の支払人・振出人や，手形の決済完了が分かる帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*仕入帳　　　　　どのような商品を仕入れたかを記入する帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*売上帳　　　　　どのような商品を売り上げたかを記入する帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*商品有高帳　　　商品の在庫状況が分かる帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*買掛金元帳　　　仕入先ごとの『買掛金』の残高が分かる帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*売掛金元帳　　　得意先ごとの『売掛金』の残高が分かる帳簿</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">== 総勘定元帳 </ins>==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　総勘定元帳とは，勘定科目&lt;sup&gt;[[Wikipedia_ja:勘定科目|[w2]]]&lt;/sup&gt;ごとに全ての取引を記載する勘定口座を集めた会計帳簿である．</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>　総勘定元帳とは，勘定科目&lt;sup&gt;[[Wikipedia_ja:勘定科目|[w2]]]&lt;/sup&gt;ごとに全ての取引を記載する勘定口座を集めた会計帳簿である．</div></td></tr> <tr><td colspan="2" class="diff-lineno">10 行:</td> <td colspan="2" class="diff-lineno">33 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>前者は法人ないし企業の財産をあらわし，後者は法人ないし企業の儲けをあらわしている&lt;sup&gt;[[Wikipedia_ja:総勘定元帳|[w3]]]&lt;/sup&gt;．</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>前者は法人ないし企業の財産をあらわし，後者は法人ないし企業の儲けをあらわしている&lt;sup&gt;[[Wikipedia_ja:総勘定元帳|[w3]]]&lt;/sup&gt;．</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">== TBA ==</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　帳簿は「主要簿」と「補助簿」に分かれる．</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <!-- diff generator: internal 2026-06-10 16:14:10 --> </table> Wed, 28 Jun 2017 12:22:57 GMT Admin http://ja.iwschool.org/wiki/%E3%83%8E%E3%83%BC%E3%83%88:%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3 http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3&diff=8223&oldid=prev <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年6月28日 (水) 12:13時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">4 行:</td> <td colspan="2" class="diff-lineno">4 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">　複式簿記には一定の原理からなる記帳法則がある</del>&lt;sup&gt;[[Wikipedia_ja:<del class="diffchange diffchange-inline">簿記</del>|[<del class="diffchange diffchange-inline">w1</del>]]]&lt;/sup&gt;．</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　総勘定元帳とは，勘定科目</ins>&lt;sup&gt;[[Wikipedia_ja:<ins class="diffchange diffchange-inline">勘定科目</ins>|[<ins class="diffchange diffchange-inline">w2]]]&lt;/sup&gt;ごとに全ての取引を記載する勘定口座を集めた会計帳簿である．</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">この原理は財産と資本との性質ならびに簿記の用語たる借方・貸方の何であるかを明らかにするもので，</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">単に「元帳」とも呼ばれることがある&lt;sup&gt;[[Wikipedia_ja:総勘定元帳|[w3</ins>]]]&lt;/sup&gt;．</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">貸借の原理とも称せられ，勘定記入の法則とともに通常勘定理論と呼ばれている．</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">勘定理論は実に複式簿記の基礎をなすものであって，簿記理論の最も重要な部分である</del>&lt;sup&gt;[[<del class="diffchange diffchange-inline">wikibooks_ja</del>:<del class="diffchange diffchange-inline">簿記/複式簿記の組織/複式簿記の基礎</del>|[w3]]]&lt;/sup&gt;．</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　総勘定元帳には仕訳帳からすべての取引が転記され，会計の期末には，総勘定元帳から貸借対照表と損益計算書が作成される．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">前者は法人ないし企業の財産をあらわし，後者は法人ないし企業の儲けをあらわしている</ins>&lt;sup&gt;[[<ins class="diffchange diffchange-inline">Wikipedia_ja</ins>:<ins class="diffchange diffchange-inline">総勘定元帳</ins>|[w3]]]&lt;/sup&gt;．</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>&#160;</div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">== TBA ==</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <!-- diff generator: internal 2026-06-10 16:14:10 --> </table> Wed, 28 Jun 2017 12:13:37 GMT Admin http://ja.iwschool.org/wiki/%E3%83%8E%E3%83%BC%E3%83%88:%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3 http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3&diff=8222&oldid=prev <p></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年6月28日 (水) 12:10時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">4 行:</td> <td colspan="2" class="diff-lineno">4 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>== 概要 ==</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">== sectionタイトル ==</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">　複式簿記には一定の原理からなる記帳法則がある&lt;sup&gt;[[Wikipedia_ja:簿記|[w1]]]&lt;/sup&gt;．</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">=== subsectionタイトル ===</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">この原理は財産と資本との性質ならびに簿記の用語たる借方・貸方の何であるかを明らかにするもので，</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">=== subsectionタイトル ===</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">貸借の原理とも称せられ，勘定記入の法則とともに通常勘定理論と呼ばれている．</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">勘定理論は実に複式簿記の基礎をなすものであって，簿記理論の最も重要な部分である&lt;sup&gt;[[wikibooks_ja:簿記/複式簿記の組織/複式簿記の基礎|[w3]]]&lt;/sup&gt;．</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;">== sectionタイトル ==</del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;">=== subsectionタイトル ===</del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del style="color: red; font-weight: bold; text-decoration: none;">=== subsectionタイトル ===</del></div></td><td colspan="2">&nbsp;</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>== <del class="diffchange diffchange-inline">sectionタイトル </del>=<del class="diffchange diffchange-inline">=</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>== <ins class="diffchange diffchange-inline">参考文献 </ins>==</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">=== subsectionタイトル ===</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">=== subsectionタイトル ===</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>&#160;</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div><del class="diffchange diffchange-inline">= 参考文献 </del>=</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</div></td></tr> <tr><td colspan="2" class="diff-lineno">23 行:</td> <td colspan="2" class="diff-lineno">17 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w4] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com/</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w4] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com/</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>= 関連項目 =</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">=</ins>= 関連項目 <ins class="diffchange diffchange-inline">=</ins>=</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>* [[wikipedia_ja:会計|会計 (Wikipedia)]]</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>* [[wikipedia_ja:会計|会計 (Wikipedia)]]</div></td></tr> <tr><td colspan="2" class="diff-lineno">36 行:</td> <td colspan="2" class="diff-lineno">30 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>= 演習課題 =</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">=</ins>= 演習課題 <ins class="diffchange diffchange-inline">=</ins>=</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*&lt;span class=&quot;pops&quot;&gt; [[cai_ja:GRAFIN00020003|CAIテストのページへ（新しいWindowが開きます）]] &lt;/span&gt;</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*&lt;span class=&quot;pops&quot;&gt; [[cai_ja:GRAFIN00020003|CAIテストのページへ（新しいWindowが開きます）]] &lt;/span&gt;</div></td></tr> <!-- diff generator: internal 2026-06-10 16:14:10 --> </table> Wed, 28 Jun 2017 12:10:36 GMT Admin http://ja.iwschool.org/wiki/%E3%83%8E%E3%83%BC%E3%83%88:%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3 http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3&diff=8219&oldid=prev <p><span class="autocomment">参考文献</span></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年6月28日 (水) 06:59時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">20 行:</td> <td colspan="2" class="diff-lineno">20 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w2] [[wikipedia_ja:勘定科目|勘定科目 (Wikipedia)]]</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w2] [[wikipedia_ja:勘定科目|勘定科目 (Wikipedia)]]</div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*[w3] [[<del class="diffchange diffchange-inline">wikibooks_ja</del>:<del class="diffchange diffchange-inline">簿記/複式簿記の組織/複式簿記の基礎</del>|<del class="diffchange diffchange-inline">複式簿記の基礎 </del>(<del class="diffchange diffchange-inline">Wikibooks</del>)]]</div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*[w3] [[<ins class="diffchange diffchange-inline">wikipedia_ja</ins>:<ins class="diffchange diffchange-inline">総勘定元帳</ins>|<ins class="diffchange diffchange-inline">総勘定元帳 </ins>(<ins class="diffchange diffchange-inline">Wikipedia</ins>)]]</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w4] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com/</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>*[w4] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com/</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <!-- diff generator: internal 2026-06-10 16:14:10 --> </table> Wed, 28 Jun 2017 06:59:48 GMT Admin http://ja.iwschool.org/wiki/%E3%83%8E%E3%83%BC%E3%83%88:%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3 http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3&diff=8218&oldid=prev <p><span class="autocomment">参考文献</span></p> <table style="background-color: white; color:black;"> <col class='diff-marker' /> <col class='diff-content' /> <col class='diff-marker' /> <col class='diff-content' /> <tr valign='top'> <td colspan='2' style="background-color: white; color:black;">←前の版</td> <td colspan='2' style="background-color: white; color:black;">2017年6月28日 (水) 06:58時点における版</td> </tr> <tr><td colspan="2" class="diff-lineno">18 行:</td> <td colspan="2" class="diff-lineno">18 行:</td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>= 参考文献 =</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>= 参考文献 =</div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*<del class="diffchange diffchange-inline">文献1</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*<ins class="diffchange diffchange-inline">[w1] [[wikipedia_ja:簿記|簿記 (Wikipedia)]]</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*<del class="diffchange diffchange-inline">文献2</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*<ins class="diffchange diffchange-inline">[w2] [[wikipedia_ja:勘定科目|勘定科目 (Wikipedia)]]</ins></div></td></tr> <tr><td class='diff-marker'>-</td><td style="background: #ffa; color:black; font-size: smaller;"><div>*<del class="diffchange diffchange-inline">文献3</del></div></td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div>*<ins class="diffchange diffchange-inline">[w3] [[wikibooks_ja:簿記/複式簿記の組織/複式簿記の基礎|複式簿記の基礎 (Wikibooks)]]</ins></div></td></tr> <tr><td colspan="2">&nbsp;</td><td class='diff-marker'>+</td><td style="background: #cfc; color:black; font-size: smaller;"><div><ins class="diffchange diffchange-inline">*[w4] 簿記3級 無料学習サイト 【Study Pro】http://studyboki3.com/</ins></div></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"></td></tr> <tr><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>= 関連項目 =</div></td><td class='diff-marker'> </td><td style="background: #eee; color:black; font-size: smaller;"><div>= 関連項目 =</div></td></tr> <!-- diff generator: internal 2026-06-10 16:14:10 --> </table> Wed, 28 Jun 2017 06:58:26 GMT Admin http://ja.iwschool.org/wiki/%E3%83%8E%E3%83%BC%E3%83%88:%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3 http://ja.iwschool.org/wiki/index.php?title=%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3&diff=7762&oldid=prev <p>ページの作成: <a href="/wiki/%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86" title="簿記経理">簿記経理</a> &gt; <a href="/wiki/%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3" title="簿記経理/総勘定元帳">総勘定元帳</a> == 概要 == == sectionタイトル == === subsectionタイトル === === subsectionタイトル === == sec…</p> <p><b>新規ページ</b></p><div>[[簿記経理]]<br /> &gt; [[簿記経理/総勘定元帳|総勘定元帳]]<br /> <br /> == 概要 ==<br /> <br /> == sectionタイトル ==<br /> === subsectionタイトル ===<br /> === subsectionタイトル ===<br /> <br /> == sectionタイトル ==<br /> === subsectionタイトル ===<br /> === subsectionタイトル ===<br /> <br /> == sectionタイトル ==<br /> === subsectionタイトル ===<br /> === subsectionタイトル ===<br /> <br /> = 参考文献 =<br /> <br /> *文献1<br /> *文献2<br /> *文献3<br /> <br /> = 関連項目 =<br /> <br /> * [[wikipedia_ja:会計|会計 (Wikipedia)]]<br /> * [[wikipedia_ja:簿記|簿記 (Wikipedia)]]<br /> * [[wikipedia_ja:原価計算|原価計算 (Wikipedia)]]<br /> * [[wikipedia_ja:監査論|監査論 (Wikipedia)]]<br /> * [[wikipedia_ja:財務諸表論|財務諸表論 (Wikipedia)]]<br /> * [[wikipedia_ja:商法|商法 (Wikipedia)]]<br /> * [[wikipedia_ja:証券取引法|証券取引法 (Wikipedia)]]<br /> * [[wikipedia_ja:財務分析|財務分析 (Wikipedia)]]<br /> * [[wikipedia_ja:環境会計|環境会計 (Wikipedia)]]<br /> <br /> <br /> = 演習課題 =<br /> <br /> *&lt;span class=&quot;pops&quot;&gt; [[cai_ja:GRAFIN00020003|CAIテストのページへ（新しいWindowが開きます）]] &lt;/span&gt;</div> Wed, 22 Feb 2017 09:59:17 GMT Admin http://ja.iwschool.org/wiki/%E3%83%8E%E3%83%BC%E3%83%88:%E7%B0%BF%E8%A8%98%E7%B5%8C%E7%90%86/%E7%B7%8F%E5%8B%98%E5%AE%9A%E5%85%83%E5%B8%B3