Double-Entry Bookkeeping（複式簿記）とは
Double-Entry Bookkeeping（複式簿記）とは、複式簿記のことを言います。
Single-Entry Bookkeepingと違い、記入する際に収入と支出を分けることはしません。
| [ Assets ] Cash 200,000 Cash +100,000 Equipment +2,500 Cash -2,500 Furniture +500 Cash -500 Purchases +5,000 Cash -5,000 |
[ Liabilities ] Loan 100,000 |
| [ Equity ] Capital Fund 200,000 |
上記の Double-Entry Bookkeeping で記載された内容を、Single-Entry Bookkeeping で記録した場合には以下の通りになります。
| Date | Description | Income ($) | Expenses ($) |
|---|---|---|---|
| 10 Apr | Capital Fund | 200,000 | – |
| 12 Apr | Loan | 100,000 | – |
| 13 Apr | Equipment | – | 2,500 |
| 15 Apr | Furniture | – | 500 |
| 18 Apr | Purchases | – | 5,000 |
| Total | 300,000 | 8,000 | |
| Balance | 220,000 |
