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      <title>簿記フラッシュ-日商簿記3級</title>
      <link>http://boki3.source-of-information.com/</link>
      <description>このサイトでは、簿記のなかでも日商簿記3級をターゲットに、イメージしやすくするためのフラッシュを公開しています。</description>
      <language>ja</language>
      <copyright>Copyright 2008</copyright>
      <lastBuildDate>Wed, 04 Oct 2006 02:22:29 +0900</lastBuildDate>
      <generator>http://www.sixapart.com/movabletype/</generator>
      <docs>http://blogs.law.harvard.edu/tech/rss</docs> 

      
      <item>
         <title>決算（２）</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>決算、損益計算書、貸借対照表</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/settlement2.html" target="_blank"><img height="240" alt="『決算（２）』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_settlement2.jpg" width="320" /></a>
</p>
<p align="left">
    今回は決算に関する仕訳と仕組みについて説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/settlement/settlement2.html</link>
         <guid>http://boki3.source-of-information.com/settlement/settlement2.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">040決算</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">損益計算書</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">決算</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">貸借対照表</category>
        
         <pubDate>Wed, 04 Oct 2006 02:22:29 +0900</pubDate>
      </item>
      
      <item>
         <title>決算（１）</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>決算、損益計算書、貸借対照表</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/settlement1.html" target="_blank"><img height="240" alt="『決算（１）』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_settlement1.jpg" width="320" /></a>
</p>
<p align="left">
    今回は決算に関する仕訳と仕組みについて説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/settlement/settlement1.html</link>
         <guid>http://boki3.source-of-information.com/settlement/settlement1.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">040決算</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">損益計算書</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">決算</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">貸借対照表</category>
        
         <pubDate>Wed, 04 Oct 2006 02:20:59 +0900</pubDate>
      </item>
      
      <item>
         <title>資本金</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>資本、引出金</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/capital.html" target="_blank"><img height="240" alt="『資本金』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_capital.jpg" width="320" /></a>
</p>
<p align="left">
    今回は資本金に関する仕訳と仕組みについて説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/bus-jour/capital.html</link>
         <guid>http://boki3.source-of-information.com/bus-jour/capital.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">030取引・仕訳</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">資本</category>
        
         <pubDate>Sun, 24 Sep 2006 19:12:22 +0900</pubDate>
      </item>
      
      <item>
         <title>租税公課</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>費用、固定資産税、印紙税</strong>&nbsp;
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/tax.html" target="_blank"><img height="240" alt="『租税公課』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_tax.jpg" width="320" /></a>
</p>
<p align="left">
    今回は租税公課に関する仕訳と仕組みについて説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/bus-jour/tax.html</link>
         <guid>http://boki3.source-of-information.com/bus-jour/tax.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">030取引・仕訳</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">税</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">費用</category>
        
         <pubDate>Sat, 23 Sep 2006 19:13:33 +0900</pubDate>
      </item>
      
      <item>
         <title>固定資産</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>固定資産、資産、減価償却</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/fixed_asset.html" target="_blank"><img height="240" alt="『固定資産』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_fixed_asset.jpg" width="320" /></a>
</p>
<p align="left">
    今回は固定資産に関する仕訳と仕組みについて説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/bus-jour/fixed_asset.html</link>
         <guid>http://boki3.source-of-information.com/bus-jour/fixed_asset.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">030取引・仕訳</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">資産</category>
        
         <pubDate>Fri, 22 Sep 2006 00:38:22 +0900</pubDate>
      </item>
      
      <item>
         <title>有価証券</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>有価証券、株式、社債、配当金、評価替え</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/securities.html" target="_blank"><img height="240" alt="『有価証券』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_securities.jpg" width="320" /></a>
</p>
<p align="left">
    今回は有価証券に関する仕訳と仕組みについて説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/bus-jour/securities.html</link>
         <guid>http://boki3.source-of-information.com/bus-jour/securities.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">030取引・仕訳</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">資産</category>
        
         <pubDate>Tue, 19 Sep 2006 10:58:04 +0900</pubDate>
      </item>
      
      <item>
         <title>債権・債務</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>債権</strong>、<strong>債務</strong>、<strong>借入金</strong>、<strong>貸付金</strong>、<strong>手形借入金</strong>、<strong>手形貸付金</strong>、<strong>未収金</strong>、<strong>未払金</strong>、<strong>仮払金</strong>、<strong>仮受金</strong>、<strong>立替金</strong>、<strong>預り金</strong>、<strong>商品券</strong>、<strong>貸倒引当金</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/credit_debt.html" target="_blank"><img height="240" alt="『債権・債務』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_credit_debt.jpg" width="320" /></a>
</p>
<p align="left">
    今回は債権・債務に関する仕訳と仕組みについて説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/bus-jour/credit_debt.html</link>
         <guid>http://boki3.source-of-information.com/bus-jour/credit_debt.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">030取引・仕訳</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">債務</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">債権</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">負債</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">資産</category>
        
         <pubDate>Sat, 09 Sep 2006 17:37:31 +0900</pubDate>
      </item>
      
      <item>
         <title>商品売買</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>仕入、売上、繰越商品、仕入諸掛、売上諸掛、値引、返品、前払金、前受金</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/trading.html" target="_blank"><img height="240" alt="『商品売買』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_trading.jpg" width="320" /></a>
</p>
<p align="left">
    今回は商品売買に関する仕訳と仕組みについて説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/bus-jour/trading.html</link>
         <guid>http://boki3.source-of-information.com/bus-jour/trading.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">030取引・仕訳</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕入</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">商品売買</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">売上</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">決算</category>
        
         <pubDate>Wed, 06 Sep 2006 00:02:26 +0900</pubDate>
      </item>
      
      <item>
         <title>手形</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>手形、約束手形、為替手形、裏書、割引</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/bill.html" target="_blank"><img  height="240" alt="『手形』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_bill.jpg" width="320" /></a>&nbsp;
</p>
<p align="left">
    今回は資産の受取手形と負債の支払手形について説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/bus-jour/bill.html</link>
         <guid>http://boki3.source-of-information.com/bus-jour/bill.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">030取引・仕訳</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">割引</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">手形</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">為替手形</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">約束手形</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">裏書</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">負債</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">資産</category>
        
         <pubDate>Thu, 31 Aug 2006 12:27:49 +0900</pubDate>
      </item>
      
      <item>
         <title>現金・預金</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>現金、預金、資産、当座預金、現金過不足、小口現金、当座借越</strong>
</p>
<p align="center">
   <a href="http://boki3.source-of-information.com/archives/cash.html" target="_blank"><img height="240" alt="『現金・預金』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_cash.jpg" width="320" /></a>&nbsp;
</p>
<p align="left">
    今回は資産のなかの現金と当座預金について説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/bus-jour/cash.html</link>
         <guid>http://boki3.source-of-information.com/bus-jour/cash.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">030取引・仕訳</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">資産</category>
        
         <pubDate>Sun, 27 Aug 2006 13:57:48 +0900</pubDate>
      </item>
      
      <item>
         <title>仕訳</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>仕訳、貸借対照表、損益計算書、資産、負債、資本、収益、費用</strong>
</p>
<p align="center">
   <a href="http://boki3.source-of-information.com/archives/journalizing.html" target="_blank"><img height="240" alt="『仕訳』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_journalizing.jpg" width="320" /></a>&nbsp;
</p>
<p align="left">
    今回は日商簿記3級の山場の一つ、「仕訳」についてのフラッシュです。
</p>]]></description>
         <link>http://boki3.source-of-information.com/foundation/journalizing.html</link>
         <guid>http://boki3.source-of-information.com/foundation/journalizing.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">020簿記の基礎</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">勘定</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">収益</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">負債</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">費用</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">資本</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">資産</category>
        
         <pubDate>Wed, 23 Aug 2006 22:44:01 +0900</pubDate>
      </item>
      
      <item>
         <title>簿記の一巡</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>簿記の一巡</strong>、<strong>仕訳、転記、決算</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/round.html" target="_blank"><img height="240" alt="『簿記の一巡』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_round.jpg" width="320" /></a>
</p>
<p align="left">
今回は簿記の一巡という会計の流れと、簿記の役割について説明しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/foundation/round.html</link>
         <guid>http://boki3.source-of-information.com/foundation/round.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">020簿記の基礎</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">一巡</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">仕訳</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">決算</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">簿記の基礎</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">転記</category>
        
         <pubDate>Fri, 18 Aug 2006 18:46:47 +0900</pubDate>
      </item>
      
      <item>
         <title>簿記の全体像</title>
         <description><![CDATA[<p>
    <em>キーワード</em><br />
    <strong>損益計算書</strong>、<strong>貸借対照表</strong>
</p>
<p align="center">
    <a href="http://boki3.source-of-information.com/archives/outlook.html"><img height="240" alt="『簿記の全体像』のフラッシュへ" src="http://boki3.source-of-information.com/bw_uploads/tm_outlook.jpg" width="320" /></a>
</p>
<p align="left">
    簿記の全体像について説明しています。<br />
    「お金の流れ」という、普通の簿記3級の本には載っていないようなことにも言及しています。
</p>]]></description>
         <link>http://boki3.source-of-information.com/foundation/outlook.html</link>
         <guid>http://boki3.source-of-information.com/foundation/outlook.html</guid>
        
          <category domain="http://www.sixapart.com/ns/types#category">020簿記の基礎</category>
        
        
          <category domain="http://www.sixapart.com/ns/types#tag">損益計算書</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">簿記の基礎</category>
        
          <category domain="http://www.sixapart.com/ns/types#tag">貸借対照表</category>
        
         <pubDate>Mon, 14 Aug 2006 17:34:18 +0900</pubDate>
      </item>
      
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