JPS604203Y2 - Bookkeeping practice tools - Google Patents

Description

[Detailed explanation of the invention] This invention allows bookkeeping to be practiced by simply moving the pieces without using a writing instrument, and also sets the pieces in a state that makes it easy to select them. It is related to bookkeeping practice tools.

Despite the high necessity of bookkeeping required for accounting, there is a strong impression that it is extremely complex and difficult.

For this reason, there are many specialized schools, and many people are studying in this field.

However, once you learn it, it's not that complicated.
Although it is extremely logical, it cannot be denied that one of the reasons for giving the impression that it is difficult is due to the learning method.

Therefore, this invention connects two rectangular thin boxes so that they can be bent at one side in the longitudinal direction, and has a metal plate with a locking claw at the end of the surface that becomes the outside after being bent. A substrate made of a steel plate with approximately the same area as the thin box, with tables necessary for bookkeeping such as balance sheets, journal entries, trial balances, and profit and loss statements printed on the front and back sides, and magnets are embedded. It consists of subject pieces with the subjects written on them, a mathematical plate with embedded magnets and numbers written on it, and a steel plate to which the subject pieces and the mathematical pieces are attached. This invention relates to a bookkeeping practice tool that allows the user to adsorb or remove the above-mentioned trial balance according to general bookkeeping procedures, and to repeat the arrangement or arrange the contents differently.

Now, one embodiment of the bookkeeping practice tool according to this invention will be described based on the drawings. 1 is a metal plate, and this metal plate 1 has a rectangular thin box body 2 which becomes a square shape when two pieces are put together. 2
' are connected at one longitudinal side by a hinge 3 so as to be bendable.

4 is a desired number of locking claws provided at the end of the surface that becomes the outside after bending the metal layer 1, and 5 is a locking pawl provided in two places on the part that becomes the inside after bending the metal layer 1. This is a stopper for preventing bending that passes through the joint of the box body 2°2'.

Reference numeral 6 denotes a board made of an iron plate with approximately the same area as the thin boxes 2 and 2', and the front and back sides of this board 6 contain information necessary for bookkeeping such as a balance sheet, journal entry, trial balance, and profit and loss statement. Print out a table.

7 is an item piece that lists items used for bookkeeping such as 1 product, ``cash'', ``profit 1, etc.'', and 8 is 0. 1.2・
...It is mathematical with the numbers 8 and 9 written on it.

Magnets 9 are individually embedded in these subject pieces 7 and mathematics 8.

Reference numeral 10 denotes an iron plate on which subject pieces 7 and mathematics 8 are arranged and adsorbed in advance, and this iron plate 10 is preferably of a size and shape that can be accommodated within the thin plate body 2.

In addition, subject pieces 7 and number pieces 8 are placed on this iron plate 10.
The reason for arranging them is, firstly, because each of these pieces 7 and 8 is very small (as they are intended for portable use, the size of the gold pieces themselves cannot be increased, and therefore each piece is The pieces also become smaller.

), if this turns over or lies down, the desired piece 7,
I have a hard time finding 8, so I put this on the iron plate 1 in advance.
This is to make sure that they are lined up face up on the 0 and absorbed.
In addition, since each piece 7, 8 is a separate piece, it is convenient to store it in the thin box body 2, 2'.

The board 6 is then fixed to the thin boxes 2, 2' using the locking claws 4 provided on each thin box 2, 2'.

In this case, there are two sides printed on the front and back sides of the board 6, but which side to use, that is, which side of the board 6 to face up, depends on the purpose of the practice, so please choose accordingly. good.

For example, if you want to practice using a trial balance, just turn the trial balance side up.

Then, each thin box body 2, 2' is unfolded using a hinge 3 to form a square gold frame 1, and the subject pieces 7 and number pieces 8 are displayed in accordance with the questions while being prevented from bending by the stopper 5. All you have to do is line them up.

This exercise is carried out in the usual manner of bookkeeping, and there is nothing unusual about it; however, an example is as follows.

(b) Started business with capital of 200,000 yen in cash.

(b) Purchased goods for 100,000 yen in cash.

(c) I sold the product for 150,000 yen in cash.

(d) I purchased 200,000 yen of goods at a discount.

(e) I sold 3 yen by betting on the product.

(f) I paid 100,000 yen for expenses in cash.

(g) (Term-end arrangement matters) End-of-term merchandise inventory of 50,000 yen or more (
Suppose you want to journalize items a) through (g) to create a balance sheet and income statement.

In such cases, instead of immediately creating a balance sheet or income statement, start by making journal entries for the items and creating a trial balance.

Regarding (b), the journal entry is Then, Transferring this to the trial balance, we get becomes.

Regarding (b), the journal entry is Then, □ Transferring this amount to the trial balance, we get becomes.

The reason why cash is 10 in this table is because 100,000 is deducted from the cash of 20 in step (a) for purchasing.

Regarding (c), the journal entry is Then, Transferring this to the trial balance, we get becomes.

The reason why the cash amount is 25 is because the product was sold.

Regarding (d), the journal entry is 150,000 yen in cash Then, if we transfer this to the trial balance, we get becomes.

The purchase amount is 300,000 yen because the items purchased for 200,000 yen have been added.

Regarding (e), the journal entry is When transferred to the trial balance, becomes.

The reason why sales are 450,000 yen is because accounts receivable of 300,000 yen has been added.

Regarding (f), the journal entry is Then, Transferring this to the trial balance, we get becomes.

The reason why the cash amount has decreased to 150,000 yen is because 100,000 yen was required for expenses.

Regarding (g), the journal entry is becomes.

As for whether this end-of-period product inventory should be recorded as a journal entry, it is important to note that the asset called products has appeared and that inventory remains.
This is because they have to reduce their purchases.

Then, when we transfer this to the trial balance, we get becomes.

Now that the trial balance has been completed, we will move it to the balance sheet and income statement.

In this case as well, in principle, the items representing assets should be moved to the left column of the balance sheet, the items representing equity to the right column of the same table, and the items representing expenses to the left column of the income statement. Therefore, in the above step (g), cash, accounts receivable, and merchandise in the trial balance are moved to the left column of the balance sheet, and capital and accounts payable are moved to the right column of the same document, and purchases and expenses in the trial balance are calculated in the profit and loss calculation. Sales will be moved to the right column of the same book.

If we do this, the balance sheet and income statement will look like this:

However, at this stage, the balance sheet and income statement have not yet been completed.

The profit must be calculated, and the amount of this profit is calculated as follows.

That is, in the balance sheet, the total amount of capital is subtracted from the total amount of assets, that is, in the above balance sheet, 5O-40=10, and this 100,000 yen is profit.

Next, in the income statement, the total amount of expenses is subtracted from the total revenue, which is 45 in the income statement above.
-35=10, and this 107j yen is a profit, which means that the journal entries, trial balance preparation, balance sheet, and income statement were correct in response to the questions.

When the amount of profit is calculated in this way, balance 1
After completing the table and income statement, it will look like this:

This completes the process.

For the journal entries, trial balance, balance sheet, and income statement used above, use board 6, for items such as cash and merchandise, use subject piece 7, and for numbers, use mathematical 8 and correspond to board 6. This makes it stick to the spot.

Then, practice the given questions over and over again, and when you have finished practicing, subject pieces 7 and mathematics 8 are attached to the iron plate 10 so that the subject name and number are easy to see. You can store it in 1.

By doing this, when you practice again, subject piece 7 and mathematics 8 will be much easier to see and expand.

As mentioned above, the bookkeeping practice tool of this invention eliminates the hassle of writing and erasing on paper each time, and since it uses the adsorption power of magnets, it can be used both at home and when commuting to school or work. You can easily practice on the train, and since the subject pieces and mathematics can be stored and taken out while adsorbed to the metal plate, it is easy to select small subject pieces and mathematics. By creating eyes, it can be directly attached to a blackboard, etc. and used for lecturers, and if it is small enough, it can also be used as a teaching material, which is extremely effective.

[Brief explanation of drawings]

The drawings show an embodiment of the bookkeeping practice tool according to this invention. Figure 1A is a perspective view of the front surface of the metal layer, the opening is a perspective view of the back side, and Figure 2A is a perspective view of one of the substrates. Figure 3 is a perspective view of one side of the board, Figure 3 is a perspective view of the other side of the board, Figure 3 is a perspective view of the other side of the board, Figure 4 shows a perspective view of the back side of A, C shows a perspective view of the mathematical front, Figure 4 shows a perspective view of the iron plate, and Figure 5 shows a perspective view of the front side of Mathematical. It is a front view of a state in which a board is attached to the gold plate and subject pieces and mathematics are arranged on it. 1...Gold phase, 2,2'...Thin box body, 3
...Hinge, 4...Latching pawl, 5...
...stopper 6...board, 7...
Subject pieces, 8...mathematical, 9...magnet, 10...iron plate.

Claims (1)

[Scope of utility model registration request] A metal plate that connects two rectangular thin boxes so that they can be bent at one side in the longitudinal direction, and that has a locking claw at the end of the surface that becomes the outer side after being bent, and an area of the thin box. A board made of iron plate with approximately the same area as the board, with tables necessary for bookkeeping such as balance sheets, journal entries, trial balances, and profit and loss statements printed on the front and back sides, and subject pieces with magnets embedded in them. A bookkeeping practice tool comprising: a mathematical booklet with magnets embedded in it and numbers written on it; and an iron plate to which subject pieces and mathematical words are attached.