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概要

wsl(wsl2じゃない)でledgerやってみた。
練習問題、やってみた。

練習問題

農業の勘定科目を設定せよ。

農業の勘定科目

Income:売上高
Income:作業受託料
Income:家事消費仕向高
Income:期首農産物棚卸高
Income:期末農産物棚卸高
Income:営業外収益
Income:生産調整助成金等
Income:受取共済金
Income:固定資産処分益
Income:貸倒引当金戻入
Income:雑収入

Expenses:生産原価
Expenses:期首仕掛品棚卸高
Expenses:種苗費
Expenses:肥料費
Expenses:農薬費
Expenses:燃料費
Expenses:水道光熱費
Expenses:諸材料費
Expenses:小農具費
Expenses:修繕費
Expenses:賃借料
Expenses:支払地代
Expenses:作業委託料
Expenses:作業用衣料費
Expenses:土地改良水利費
Expenses:減価償却費
Expenses:専従者給与
Expenses:雇用労賃
Expenses:期末材料棚卸高
Expenses:期末仕掛品棚卸高
Expenses:雑費
Expenses:貸倒償却
Expenses:販売・一般管理費
Expenses:研修・交際費
Expenses:一般管理費
Expenses:租税公課
Expenses:保険・共済掛金
Expenses:営業外費用
Expenses:固定資産処分損
Expenses:雑損失

Assets:現金
Assets:預金
Assets:売掛金
Assets:未収金
Assets:貸倒引当金
Assets:前渡金
Assets:立替金
Assets:立毛作物
Assets:生産物
Assets:肥料
Assets:農薬
Assets:諸材料
Assets:燃料
Assets:建物施設
Assets:機械器具
Assets:外部出資金

Liabilities:買掛金
Liabilities:短期借入金
Liabilities:未払金
Liabilities:預り金
Liabilities:固定負債
Liabilities:農林漁業金融公庫資金
Liabilities:改良資金
Liabilities:その他長期借入金

Equity:資本金

以上。

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