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February 06, 2006

ミスはやはり多いです。

☆自己採点☆

ステップ簿記⑨ 外貨

68点

相変わらずミスの連続でした。
○買掛の未計上分62,000を6,200としていました。
○備品のDep累計額をなぜか簿価で計上していました。
○外貨建売掛金に用いる換算レートを間違えました。なぜあのレートを用いたのか未だに不明。
○貸繰の算定で金銭債権に2%なのに売上債権を対象としていました。
ミスはこれくらいでしたが、いろんなとこに派生して4点の失点では収まらず散々な成績でした。

債権先物取引についてはよく分かっていなかったので間違えてもよしとします。
これも一種のデリバティブなので委託保証金の計上と評価益の計上のみでよいわけですね。
コモディティではないわけなので。

ステップ簿記⑩個別CF

96点

簡単だったように思います。でも外貨もCFも時間ギリギリでした。数ヶ月ぶりに解くとスピードの減退は著しいです。

間違ったのは財務活動によるCFの「長期借入金の借入金による収入」です。B/S上の長短区分で判定していました。確かあれって、借入日から一年超かそうでないかでしたっけ。まんまとやられました。

間接法の小計の欄も直接法のそれぞれ小計、合計の欄もつじつまがピッタリきたので、これはいけたかなと思っていましたがやっぱり甘くないですね。

ステップ簿記⑫連結

64点

ちょー久々の連結でした。夏以来かもしれません。一番スピード不足を感じたのはこの連結でした。持分法なんてこんな感じだったよなって手探りで解いているもんで時間はかかるし、ミスは連発で散々でした。

ほとんどミスは持分法仕訳のミスによるものでした。持分法なんてどうせ、関連会社株式と持分法による投資損益だけだろ?となめているととんでもない。ごっそり点をもっていかれました。

今週も週末にまとまってステップを解くことができました。やっぱりミスが多いです。もう一度ミスが無くなるよう戦略を練り直します。どうしてもよー分からんというところはほとんどないのでミスの消滅それだけです。

それとステップ簿記⑪は本支店の合併整理事項の問題だったのでスパッと切ることとしました。

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