【はじめての会計学】1日で学べる財務会計の基本マスターコース(Excelテンプレ付き)

Are you an accounting beginner looking to understand the fundamentals of financial accounting? This course is designed for you! Whether you've always wanted to learn accounting but never had the opportunity, or you're a business professional struggling to decipher financial statements, this course will equip you with the knowledge to read and understand key financial reports.

Ever wondered why revenue doesn't always equal money in the bank? Or why a large inventory purchase doesn't automatically impact your profit? This course demystifies core accounting rules. You'll learn how seemingly significant business activities – like purchasing equipment, managing inventory, or taking out loans – affect your profit and loss statement (P&L), balance sheet (B/S), and cash flow statement (C/S).

What you'll learn:

• The Three Financial Statements: Understand the interconnectedness of the income statement (損益計算書), balance sheet (バランスシート), and cash flow statement (キャッシュフロー計算書) – the essential tools for assessing a company's financial health.
• Key Accounting Concepts: We'll break down essential terms like gross profit (粗利益), operating profit (営業利益), net profit (純利益), depreciation (減価償却費), working capital (運転資本), and debt (債務超過).
• Profit Types: Distinguish between different types of profit and understand what they signify for your business.
• Financial Statement Analysis: Learn how to interpret the numbers in each statement and how they relate to each other.
• Excel for Financial Accounting: Gain practical skills by using Excel to calculate and analyze income statements, balance sheets, and cash flow statements. See exactly how different numbers are used in each calculation.
• Understanding Financial Rules: Master the accounting rules that govern how transactions impact your financial statements.
• Cash Flow Management: Learn why cash flow is crucial for business survival and understand the concept of black company bankruptcy (黒字倒産).

Course Outline:

1. Income Statement (損益計算書 - P/L):

   • Structure of the Income Statement
   • Types of Profit (Gross Profit, Operating Profit, Net Profit, etc.)
   • Timing of Revenue and Cost Recognition (Sales, Cost of Goods Sold)
   • Sales and Administrative Expenses, Non-Operating Income/Expenses
   • Tax Calculation
   • Excel Calculation of P/L

2. Balance Sheet (バランスシート - B/S):

   • Basic Balance Sheet Structure: Assets, Liabilities, and Equity (資本金、利益剰余金)
   • Case Studies: Inventory Purchases (Accounts Payable), Sales (Accounts Receivable)
   • Capital Expenditures and Depreciation
   • Borrowing (Loans)
   • Excel Calculation of B/S
   • Advanced Balance Sheet: Types of Assets (Current & Fixed), Types of Liabilities (Current & Long-Term), Examples of Liabilities (Accounts Payable, Prepayments, Bonds)
   • Working Capital (運転資本)

3. Cash Flow Statement (キャッシュフロー計算書 - C/S):

   • What is Cash Flow?
   • Case Studies: Examples of Black Company Bankruptcy
   • Cash Flow Calculation Methods & Checklists
   • Free Cash Flow (フリー・キャッシュフロー)
   • Excel Calculation of Cash Flow

This course is a valuable refresher on accounting principles and will empower you to make informed business decisions.