[{"data":1,"prerenderedAt":141},["ShallowReactive",2],{"topic-page:\u002Fqualification\u002Fbookkeeping-3\u002Fjournal-entry-basics\u002Fdebit-and-credit-basics":3},{"topic":4,"category":103,"seo":107,"breadcrumbs":111,"prerequisites":118,"nextTopics":119,"relatedTopics":128},{"id":5,"slug":6,"title":7,"summary":8,"canonicalPath":9,"categoryPath":10,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"generatedAt":14,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":16,"expectedKnowledge":24,"learningGoal":26,"blocks":27},"qualification-bookkeeping-3-journal-entry-basics-debit-and-credit-basics","debit-and-credit-basics","借方・貸方の考え方","借方・貸方は良い悪いではなく、勘定科目の種類ごとに増える側と減る側が決まっている左右の箱である。","\u002Fqualification\u002Fbookkeeping-3\u002Fjournal-entry-basics\u002Fdebit-and-credit-basics","\u002Fqualification\u002Fbookkeeping-3\u002Fjournal-entry-basics","beginner","cert_candidate",6,"2026-06-22","ai_generated",[17,18,19,20,21,22,23],"日商簿記3級","簿記","仕訳の基本","貸借平均の原理","左・右","5要素の増減","左右一致の考え方",[25],"会社のお金の出入りを、増えたもの・減ったものに分けて見る感覚","借方・貸方の考え方について、用語の意味、典型例、問題で最初に見る判断軸を説明できる。",[28,32,37,46,55,61,67,74,89,95],{"id":29,"type":30,"title":7,"subtitle":31,"shortDefinition":8},"hero","HeroBlock","まず科目の種類を決め、次に増減を見て、最後に左右へ置く",{"id":33,"type":34,"term":7,"definition":8,"plainExplanation":35,"keywords":36},"definition","DefinitionBlock","貸借平均の原理・左・右・5要素の増減を目印に、まず科目の種類を決め、次に増減を見て、最後に左右へ置く。借方は借金、貸方は貸すことだと思うと誤解しやすいので、役割と増減を先に確認します。",[20,21,22,23,7],{"id":38,"type":39,"steps":40,"title":45},"steps","StepBlock",[41,42,43,44],"貸借平均の原理が、取引文の中で増えるものか減るものか確認する。","まず科目の種類を決めを確認する。","次に増減を見る。","最後に勘定科目・金額・左右の合計が、処理の目的に合っているか確認する。","解くときの順番",{"id":47,"type":48,"title":49,"points":50,"body":54},"key-points","KeyPointBlock","ここで押さえること",[51,52,53],"貸借平均の原理・左・右の意味を先に確認する。","判断軸は「まず科目の種類を決め、次に増減を見て、最後に左右へ置く」。","確認問題では「現金増加と借入金増加を左右に置けるか」を言えるか確認する。","借方・貸方の考え方では、貸借平均の原理・左・右を名前暗記でなく、使う場面から見ます。まず科目の種類を決め、次に増減を見て、最後に左右へ置くと決めてから問題文へ戻ります。",{"id":56,"type":57,"src":58,"alt":59,"caption":60},"diagram","DiagramBlock","\u002Fassets\u002Fqualification\u002Fbookkeeping-3\u002Fjournal-entry-basics\u002Fdebit-and-credit-basics\u002Fdebit-and-credit-basics.svg","借方・貸方の考え方の関係図","借方・貸方の考え方で使う貸借平均の原理・左・右・5要素の増減の関係を整理する図です。図では「まず科目の種類を決め、次に増減を見て、最後に左右へ置く」ことを確認します。最初に見る場所を決めます。",{"id":62,"type":63,"scenario":64,"explanation":65,"result":66},"example","ExampleBlock","現金が増えたら資産の増加なので借方に置く。","まず貸借平均の原理・左・右を見つけ、次にまず科目の種類を決め、次に増減を見て、最後に左右へ置く。この順番なら、借方は借金、貸方は貸すことだと思うという取り違えを避けられます。ここでは貸借平均の原理・左・右を、処理を選ぶ前に確認する手がかりとして使います。","「現金増加と借入金増加を左右に置けるか」に答えられれば、基本は使えています。",{"id":68,"type":69,"warningTitle":70,"message":71,"severity":72,"action":73},"warning","WarningBlock","つまずきやすい点","借方は借金、貸方は貸すことだと思う。そのまま進めると、基本の科目や表の読み方が大きくずれます。","info","まず科目の種類を決め、次に増減を見て、最後に左右へ置く。そのあとで使う科目・表・金額を確認する。",{"id":75,"type":76,"title":77,"questions":78},"quiz","QuizBlock","確認テスト",[79],{"question":80,"choices":81,"answerIndex":84,"choiceExplanations":85},"借方・貸方の考え方で最初に確認したいことはどれですか。",[31,82,83],"貸借平均の原理・左・右の名前だけで決める","貸借平均の原理を暗記だけで選ぶ",0,[86,87,88],"貸借平均の原理・左・右を見る入口が合っています。","一つの手がかりだけでは読み違えます。","まず基本の判断軸に戻ります。",{"id":90,"type":91,"points":92},"summary","SummaryBlock",[8,93,94],"貸借平均の原理・左・右・5要素の増減は、問題文を整理する目印です。","問題では、まず「まず科目の種類を決め、次に増減を見て、最後に左右へ置く」と考えます。",{"id":96,"type":97,"title":98,"nextTopics":99,"relatedKeywords":101},"next-action","NextActionBlock","次は「勘定科目とは何か」へ",[100],"qualification-bookkeeping-3-journal-entry-basics-account-titles",[20,21,102],"現金",{"path":10,"title":19,"description":104,"parentPath":105,"accentToken":106},"借方・貸方、勘定科目、金額の読み取りを、仕訳問題で迷わない順番で学びます。","\u002Fqualification\u002Fbookkeeping-3","mint-green",{"title":108,"description":8,"canonicalUrl":109,"ogImage":110},"借方・貸方の考え方 | 日商簿記3級","https:\u002F\u002Fzeqnilo.com\u002Fqualification\u002Fbookkeeping-3\u002Fjournal-entry-basics\u002Fdebit-and-credit-basics","https:\u002F\u002Fzeqnilo.com\u002Fassets\u002Fsite\u002Fdefault-og.svg",[112,115,116,117],{"title":113,"path":114},"資格","\u002Fqualification",{"title":17,"path":105},{"title":19,"path":10},{"title":7,"path":9},[],[120],{"id":100,"title":121,"summary":122,"canonicalPath":123,"categoryPath":10,"categoryTitle":19,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":124},"勘定科目とは何か","勘定科目は会社のお金の動きを整理するためのラベルで、同じ性質の取引を同じ箱に集める役割を持つ。","\u002Fqualification\u002Fbookkeeping-3\u002Fjournal-entry-basics\u002Faccount-titles",[17,18,19,102,125,126,127],"売掛金","買掛金","売上",[129],{"id":130,"title":131,"summary":132,"canonicalPath":133,"categoryPath":134,"categoryTitle":135,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":136},"qualification-bookkeeping-3-bookkeeping-overview-balance-sheet-and-income-statement","貸借対照表と損益計算書","B\u002FSは決算日の写真、P\u002FLは期間中の動画のように考えると、2つの表の違いを理解しやすい。","\u002Fqualification\u002Fbookkeeping-3\u002Fbookkeeping-overview\u002Fbalance-sheet-and-income-statement","\u002Fqualification\u002Fbookkeeping-3\u002Fbookkeeping-overview","簿記の全体像",[17,18,135,137,138,139,140],"B","S","P","L",1785080372707]