This question's explanation and your answers so far.
企業の財務状況を明らかにするための貸借対照表の記載形式として, 適切なものはどれか。
| 借方 | 貸方 |
|---|---|
| 資産の部 | 負債の部 |
| 純資産の部 |
| 借方 | 貸方 |
|---|---|
| 資本金の部 | 負債の部 |
| 資産の部 |
| 借方 | 貸方 |
|---|---|
| 純資産の部 | 利益の部 |
| 資本金の部 |
| 借方 | 貸方 |
|---|---|
| 資産の部 | 負債の部 |
| 利益の部 |
正解 The balance sheet (B/S) is a financial statement that shows the state of the assets a company holds at a given point in time; the totals of the left side (Debit) and the right side (Credit) always match. The Debit side records Assets, the form in which the raised funds are used, while the Credit side records Liabilities and Net Assets, the sources from which the funds are raised. This is the basic double-entry equation Assets = Liabilities + Net Assets put into table form, and option ア matches this layout exactly, so it is appropriate.
It places Capital on the Debit side and Assets on the Credit side. Assets are the form in which funds are used, so they should appear on the Debit side; recording assets on the Credit side is wrong. Moreover, a format that puts only capital (a part of net assets) on the Debit side does not hold up as a balance sheet structure.
It places Net Assets on the Debit side and lists Profit and Capital on the Credit side. Net Assets are a source of funds, so they belong on the Credit side; placing them on the Debit side is wrong. Furthermore, neither assets nor liabilities appear at all, so it does not form a balance sheet that shows a company's financial position.
The Assets on the Debit side are correct, but the Credit side becomes Liabilities and Profit. What should come on the Credit side is Net Assets, and profit is an item handled in the income statement (P/L), so this is inappropriate as the Credit-side composition of a balance sheet.