worksheet accounting example

To save on space, our example shows only the top part of the tab. Time Value of Money, Example. The business case below will provide you with a real-life example of an accounting department that is highly disorganized and ineffective. Its preparation is, therefore, not mandatory. ” and subsidiaries’ accountants must fill them up along with preparing own financial statements. That’s exactly WHY so many groups use their “consolidation packages. Track your rental finances by entering the relevant amounts into each itemized category, such as rent and fees in the “rental income” category or HOA dues, gardening service and utilities in the “monthly expense” category. Use this worksheet to document your questions, thoughts, ideas, and action items as they relate to accounting. Additionally, the course described the Accounting lifecycle. She is a certified public accountant who owns her own accounting firm, where she serves small businesses, nonprofits, solopreneurs, freelancers, and individuals. Peggy James is an expert in accounting, corporate finance, and personal finance. Cash to accrual conversion example 1: Revenue read more “January”. However, the Income portion is formatted for up to fifty (50) different income categories. Accounting Cycle Crib Notes 2. Learn whats possible with Word Excel and PowerPoint. More Excel Practice Worksheets. The program operates on data entered in cells of a table. Or, right-click on the Sheet tab, click Rename, and type a new name. After adjusting entries are made, an adjusted trial balance can be prepared. A worksheet, in the word's original meaning, is a sheet of paper on which one performs work. 3 Golden rules of accounting. During the year before preparing the final statements of accounts Final Statements Of Accounts Final Accounts is the final stage of the accounting process, in which … If you see a light bulb icon on a worksheet, just mouse over above the icon and a comment box will appear. Debits and credits make a book’s world go ‘round.. Before we dive into the golden principles of accounting, you need to brush up on all things debit and credit. More Excel Practice Worksheets. For accrual accounting, record the prepayment as a short-term liability until you provide the good or service. A cost accounting system records manufacturing activities using a perpetual inventory system. However, the Income portion is formatted for up to fifty (50) different income categories. It shows the individual book values of both companies, the necessary adjustments and eliminations and the final consolidated values. Once the statements have been prepared, Paul can add the financial statements to the accounting worksheet and close his books for the year by recording closing entries in the next accounting cycle step. Select the plus icon at the bottom of the screen. It’s no secret that the world of accounting is run by credits and debits. Accounting Cycle Crib Notes 2. 1 Income and expenses are an essential part of effectively managing your rental. A worksheet is neither a component of financial statements nor a part of the formal accounting record of the company. ... Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Or, select Home > Insert > Insert Sheet. A template is a premade tool available free for download, the only thing you have to do is to enter the right information, and you are good to go. In accounting terminology, the revenues and the related asset are recognized (reported on the financial statements) when the revenues and asset have been earned. ” and subsidiaries’ accountants must fill them up along with preparing own financial statements. The unadjusted trial balance is a list of ledger accounts and their balances which is prepared after the preparation of general ledger but before the preparation of adjusting entries.It is the third step of accounting cycle and is usually prepared at the end of accounting period.. Unadjusted trial balance is not suitable for preparing acceptable financial statements. Each exercise is preceeded by corresponding … A worksheet refers to a wide and large sheet that contains rows and columns for accounting purposes. Company XYZ Ltd. runs a bakery business. It is an optional tool that facilitates to assemble and classify data for the statement of cash flows which is an essential component of financial statements. read more “January”. For accrual accounting, record the prepayment as a short-term liability until you provide the good or service. Peggy James is an expert in accounting, corporate finance, and personal finance. Or, right-click on the Sheet tab, click Rename, and type a new name. This is the second trial balance prepared in the accounting cycle. SpreadsheetML is a new format used by Microsoft Excel 2007 to represent a spreadsheet with an XML-based file and covers almost every spreadsheet customization like formulas data and formatting. Accrual accounting is the standard for more complex businesses for bookkeeping purposes since it demonstrates the real-time performance of the entity. Or, select Home > Insert > Insert Sheet. In the first example, this means that the accounting records would already show $10,000 of revenue that was recorded in January, and will then show an additional $12,000 of revenue in February, so that revenue is overstated by $10,000 through the two-month period. A worksheet refers to a wide and large sheet that contains rows and columns for accounting purposes. Right-click the Sheet tab and select Delete.. Or, select the sheet, and then select … Accrual accounting is the standard for more complex businesses for bookkeeping purposes since it demonstrates the real-time performance of the entity. Right-click the Sheet tab and select Delete.. Or, select the sheet, and then select … Consolidation worksheet is a tool used to prepare consolidated financial statements of a parent and its subsidiaries. A properly designed cost accounting also gives management information about costs and inventory It is comprised of three main components: Assets, liabilities and equity. Accrual to Cash Conversion Excel Worksheet Download. There are two kinds of accounting profit. Accrual to Cash Conversion Excel Worksheet Download. 3 Golden rules of accounting. Accounting Cycle Crib Notes 2. Or, right-click on the Sheet tab, click Rename, and type a new name. If you see a light bulb icon on a worksheet, just mouse over above the icon and a comment box will appear. Statement of Financial Position, also known as the Balance Sheet, presents the financial position of an entity at a given date. Cash to accrual conversion example 1: Revenue A template is a premade tool available free for download, the only thing you have to do is to enter the right information, and you are good to go. For example, look at the below data in the worksheet named Worksheet Named To name a worksheet, simply enter the existing sheet name and refer to which sheet name you're changing. It shows the individual book values of both companies, the necessary adjustments and eliminations and the final consolidated values. Each cell may contain either numeric or text data, or the results of formulas that automatically calculate and … The accrual to cash conversion excel worksheet works out the cash payments for inventory purchases based on the cost of goods sold for the period. The preceding table includes links to “Basic” and “Involved” problems. A perpetual inventory system continuously updates the accounting and production records for costs of materials, work in process, and finished goods inventories. Rename a worksheet. Additionally, the course described the Accounting lifecycle. It shows the individual book values of both companies, the necessary adjustments and eliminations and the final consolidated values. Double-click the sheet name on the Sheet tab to quickly rename it. This worksheet will help you organize your savings goals and allows you to compare your goals to the rest of your budget. Excel Practive for Pivots. She is a certified public accountant who owns her own accounting firm, where she serves small businesses, nonprofits, solopreneurs, freelancers, and individuals. Or, select Home > Insert > Insert Sheet. Learn whats possible with Word Excel and PowerPoint. Company XYZ Ltd. runs a bakery business. There are two kinds of accounting profit. The accrual to cash conversion excel worksheet works out the cash payments for inventory purchases based on the cost of goods sold for the period. It is an optional tool that facilitates to assemble and classify data for the statement of cash flows which is an essential component of financial statements. Plants are majorly classified on basis of presence or absence of flower into flowering and non- flowering plants. ... For example, under “rental income”, you’ll find areas for rent plus late fees. Net is the total after deducting expenses from the gross profit. Statement of Financial Position helps users of financial statements to assess the financial soundness of an entity in terms of liquidity risk, financial risk, credit risk and business … Net is the total after deducting expenses from the gross profit. For example, if you want to change the sheet named "Sales," you must use the Worksheet object to call the sheet by its name. ; 3 Totals are automatically calculated as you enter data. Each cell may contain either numeric or text data, or the results of formulas that automatically calculate and … A worksheet is neither a component of financial statements nor a part of the formal accounting record of the company. Net is the total after deducting expenses from the gross profit. The table inside the worksheet helps the user to input accounting data for a certain period. The preceding table includes links to “Basic” and “Involved” problems. What kinds of accounting profit are there? Delete a worksheet. A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. Peggy James is an expert in accounting, corporate finance, and personal finance. The spreadsheet typically has five sets of columns that start with the unadjusted trial balance accounts and end with the financial statements. Accounting course described key concepts and principles for Accounting and provided an overview on the different types of financial statements available. If you prefer to create a budget for the entire year, use our family budget planner.For budget worksheets that … Practice Sets #1 Speedy Ironing Service #2 Linda's Video Showcase #3 Linda's Showcase Expands #4 Linda Needs Financing #5 Software Practice Sets. Track your rental finances by entering the relevant amounts into each itemized category, such as rent and fees in the “rental income” category or HOA dues, gardening service and utilities in the “monthly expense” category. One Page Accounting. The Matching Concept Defined. Convenient and easy to use, this worksheet is designed for property owners with one to five properties. A cost accounting system records manufacturing activities using a perpetual inventory system. The Matching Concept Defined. The preceding table includes links to “Basic” and “Involved” problems. A worksheet, in the word's original meaning, is a sheet of paper on which one performs work. There is more technical information about how to prepare financial statements in the next section of my accounting course. A worksheet, in the word's original meaning, is a sheet of paper on which one performs work. This worksheet will help you organize your savings goals and allows you to compare your goals to the rest of your budget. Accrual accounting is the standard for more complex businesses for bookkeeping purposes since it demonstrates the real-time performance of the entity. Shows you how to Create an Income and Expenditure Spreadsheet and keep track of your finances. Multiple Choice. The Matching Concept Defined. Spreadsheets were developed as computerized analogs of paper accounting worksheets. For example, look at the below data in the worksheet named Worksheet Named To name a worksheet, simply enter the existing sheet name and refer to which sheet name you're changing. The unadjusted trial balance is a list of ledger accounts and their balances which is prepared after the preparation of general ledger but before the preparation of adjusting entries.It is the third step of accounting cycle and is usually prepared at the end of accounting period.. Unadjusted trial balance is not suitable for preparing acceptable financial statements. The unadjusted trial balance is a list of ledger accounts and their balances which is prepared after the preparation of general ledger but before the preparation of adjusting entries.It is the third step of accounting cycle and is usually prepared at the end of accounting period.. Unadjusted trial balance is not suitable for preparing acceptable financial statements. The cash to accrual conversion worksheet is available for download in Excel format by following the link below. They come in many forms, most commonly associated with children's school work assignments, tax forms, and accounting or other business environments. Download Family budget planner. Each … Plants are majorly classified on basis of presence or absence of flower into flowering and non- flowering plants. The books’ records should show cash collected and expenses paid plus amounts earned and expenses payable for the particular period. However, the Income portion is formatted for up to fifty (50) different income categories. Cash to accrual conversion examples. Excel Spreadsheet Excel Spreadsheets Templates Excel Spreadsheets Practices Worksheets The workbook contains 50 automatically graded exercises. If you prefer to create a budget for the entire year, use our family budget planner.For budget worksheets that … Delete a worksheet. Adjusting entries are prepared at the end of the accounting period for: accrual of income, accrual of expenses, deferrals, prepayments, depreciation, and allowances. For example, look at the below data in the worksheet named Worksheet Named To name a worksheet, simply enter the existing sheet name and refer to which sheet name you're changing. Spreadsheets were developed as computerized analogs of paper accounting worksheets. To save on space, our example shows only the top part of the tab. Each excel link will download the file containing a spreadsheet for the problem and a template worksheet on which you can prepare the solution electronically. Multiple Choice. Learn whats possible with Word Excel and PowerPoint. Consolidation worksheet is a tool used to prepare consolidated financial statements of a parent and its subsidiaries. Quiz 1 Answers They are: Gross profit; Net profit; Gross if the result of deducting the cost of goods sold from the income. A properly designed cost accounting also gives management information about costs and inventory Multiple Choice. Select the plus icon at the bottom of the screen. Time Value of Money, Example. The program operates on data entered in cells of a table. More Excel Practice Worksheets. In the first example, this means that the accounting records would already show $10,000 of revenue that was recorded in January, and will then show an additional $12,000 of revenue in February, so that revenue is overstated by $10,000 through the two-month period. To download the free rental income and expense worksheet template, click the green button at the top of the page. Excel Spreadsheet Excel Spreadsheets Templates Excel Spreadsheets Practices Worksheets The workbook contains 50 automatically graded exercises. It features sections for each category of income and spending that are associated with rental property finances. One Page Accounting. Accounting is a continuous task but, for the sake of simplicity, it must be divided into specific periods … ... For example, under “rental income”, you’ll find areas for rent plus late fees. Software is increasingly taking over the paper-based worksheet. During the year before preparing the final statements of accounts Final Statements Of Accounts Final Accounts is the final stage of the accounting process, in which … A worksheet is neither a component of financial statements nor a part of the formal accounting record of the company. Excel Spreadsheet Excel Spreadsheets Templates Excel Spreadsheets Practices Worksheets The workbook contains 50 automatically graded exercises. Rename a worksheet. Tests . Debits and credits make a book’s world go ‘round.. Before we dive into the golden principles of accounting, you need to brush up on all things debit and credit. Quiz 1 Answers It features sections for each category of income and spending that are associated with rental property finances. This worksheet will help you organize your savings goals and allows you to compare your goals to the rest of your budget. In the first example, this means that the accounting records would already show $10,000 of revenue that was recorded in January, and will then show an additional $12,000 of revenue in February, so that revenue is overstated by $10,000 through the two-month period. Its preparation is, therefore, not mandatory. A flower is a characteristic feature of flowering plants and is actually an extension of the shoot meant for reproduction.Flowers are attractive and appear in different colours and shapes to attract pollinators who help in pollen transfer. Track your rental finances by entering the relevant amounts into each itemized category, such as rent and fees in the “rental income” category or HOA dues, gardening service and utilities in the “monthly expense” category. Tests . A flower is a characteristic feature of flowering plants and is actually an extension of the shoot meant for reproduction.Flowers are attractive and appear in different colours and shapes to attract pollinators who help in pollen transfer. Free Working Papers: More Practice With Answers. It is comprised of three main components: Assets, liabilities and equity. Each exercise is preceeded by corresponding … If you are in need of a detailed budget worksheet with a large variety of budget categories, our Household Budget Worksheet for Excel, Google Sheets or OpenOffice will help you compare your actual spending to your intended budget on a monthly basis. Accrual to Cash Example. ... Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. What kinds of accounting profit are there? If you are in need of a detailed budget worksheet with a large variety of budget categories, our Household Budget Worksheet for Excel, Google Sheets or OpenOffice will help you compare your actual spending to your intended budget on a monthly basis. Once the statements have been prepared, Paul can add the financial statements to the accounting worksheet and close his books for the year by recording closing entries in the next accounting cycle step. Adjusting entries are prepared at the end of the accounting period for: accrual of income, accrual of expenses, deferrals, prepayments, depreciation, and allowances. Consolidation worksheet is a tool used to prepare consolidated financial statements of a parent and its subsidiaries. Plants are majorly classified on basis of presence or absence of flower into flowering and non- flowering plants. The business case below will provide you with a real-life example of an accounting department that is highly disorganized and ineffective. Insert a worksheet. Use this worksheet to document your questions, thoughts, ideas, and action items as they relate to accounting. To save on space, our example shows only the top part of the tab. Microsoft office excel practice exercises. They come in many forms, most commonly associated with children's school work assignments, tax forms, and accounting or other business environments. Software is increasingly taking over the paper-based worksheet. The accounting worksheet is essentially a spreadsheet that tracks each step of the accounting cycle. In reality, companies use their own format for presenting their financial position and therefore it can be difficult to combine. A perpetual inventory system continuously updates the accounting and production records for costs of materials, work in process, and finished goods inventories. Debits and credits make a book’s world go ‘round.. Before we dive into the golden principles of accounting, you need to brush up on all things debit and credit. The books’ records should show cash collected and expenses paid plus amounts earned and expenses payable for the particular period. Cash to accrual conversion example 1: Revenue SpreadsheetML is a new format used by Microsoft Excel 2007 to represent a spreadsheet with an XML-based file and covers almost every spreadsheet customization like formulas data and formatting. Each excel link will download the file containing a spreadsheet for the problem and a template worksheet on which you can prepare the solution electronically. Rename a worksheet. What kinds of accounting profit are there? In cash accounting, the prepayment is entered as a sale. 9 Accounting Spreadsheet Templates Free Sample Example. They come in many forms, most commonly associated with children's school work assignments, tax forms, and accounting or other business environments. A simple example of revenue recognition occurs when a company completes a service for $5,000 on December 28. Each exercise is preceeded by corresponding … It is an optional tool that facilitates to assemble and classify data for the statement of cash flows which is an essential component of financial statements. A template is a premade tool available free for download, the only thing you have to do is to enter the right information, and you are good to go. Right-click the Sheet tab and select Delete.. Or, select the sheet, and then select … Insert a worksheet. It is comprised of three main components: Assets, liabilities and equity. Tests . Take a look at the following cash to accrual conversion examples. In other words, an accounting worksheet is basically a spreadsheet that shows all of the major steps in the … 9 Accounting Spreadsheet Templates Free Sample Example. Accrual to Cash Example. Double-click the sheet name on the Sheet tab to quickly rename it. Statement of Financial Position helps users of financial statements to assess the financial soundness of an entity in terms of liquidity risk, financial risk, credit risk and business … The business case below will provide you with a real-life example of an accounting department that is highly disorganized and ineffective. A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. Microsoft office excel practice exercises. That’s exactly WHY so many groups use their “consolidation packages. The spreadsheet typically has five sets of columns that start with the unadjusted trial balance accounts and end with the financial statements. The table inside the worksheet helps the user to input accounting data for a certain period. They are: Gross profit; Net profit; Gross if the result of deducting the cost of goods sold from the income. Example of Accounting Worksheet. And the Expenses portion is formatted for two hundred (200) discrete expense categories. Time Value of Money, Example. If you prefer to create a budget for the entire year, use our family budget planner.For budget worksheets that … Once the statements have been prepared, Paul can add the financial statements to the accounting worksheet and close his books for the year by recording closing entries in the next accounting cycle step. Cash to accrual conversion examples. Key Points. Statement of Financial Position helps users of financial statements to assess the financial soundness of an entity in terms of liquidity risk, financial risk, credit risk and business … A perpetual inventory system continuously updates the accounting and production records for costs of materials, work in process, and finished goods inventories. Here is a quick example that includes cost of goods sold: A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. Free Working Papers: More Practice With Answers. read more “January”. Accounting is a continuous task but, for the sake of simplicity, it must be divided into specific periods … She is a certified public accountant who owns her own accounting firm, where she serves small businesses, nonprofits, solopreneurs, freelancers, and individuals. It’s no secret that the world of accounting is run by credits and debits. In cash accounting, the prepayment is entered as a sale. Each excel link will download the file containing a spreadsheet for the problem and a template worksheet on which you can prepare the solution electronically. Statement of Financial Position, also known as the Balance Sheet, presents the financial position of an entity at a given date. Practice Sets #1 Speedy Ironing Service #2 Linda's Video Showcase #3 Linda's Showcase Expands #4 Linda Needs Financing #5 Software Practice Sets. They are: Gross profit; Net profit; Gross if the result of deducting the cost of goods sold from the income. A simple example of revenue recognition occurs when a company completes a service for $5,000 on December 28. Convenient and easy to use, this worksheet is designed for property owners with one to five properties. Here is a quick example that includes cost of goods sold: Accounting is a continuous task but, for the sake of simplicity, it must be divided into specific periods … For accrual accounting, record the prepayment as a short-term liability until you provide the good or service. Shows you how to Create an Income and Expenditure Spreadsheet and keep track of your finances. 3 Golden rules of accounting. To download the free rental income and expense worksheet template, click the green button at the top of the page. After adjusting entries are made, an adjusted trial balance can be prepared. Accrual to Cash Conversion Excel Worksheet Download. Shows you how to Create an Income and Expenditure Spreadsheet and keep track of your finances. The best way to write memos is by using accounting memo template. There is more technical information about how to prepare financial statements in the next section of my accounting course. This is the second trial balance prepared in the accounting cycle. SpreadsheetML is a new format used by Microsoft Excel 2007 to represent a spreadsheet with an XML-based file and covers almost every spreadsheet customization like formulas data and formatting. There are two kinds of accounting profit. A simple example of revenue recognition occurs when a company completes a service for $5,000 on December 28. Microsoft office excel practice exercises. Example Following our year-end example of Paul’s Guitar Shop, Inc., we can see that his unadjusted trial balance needs to be adjusted for the following events. There is more technical information about how to prepare financial statements in the next section of my accounting course. Cash to accrual conversion examples. Its preparation is, therefore, not mandatory. ; 2 Personalize your expenses with this worksheet. Take a look at the following cash to accrual conversion examples. Spreadsheets were developed as computerized analogs of paper accounting worksheets. Accounting course described key concepts and principles for Accounting and provided an overview on the different types of financial statements available. The cash to accrual conversion worksheet is available for download in Excel format by following the link below. Practice Sets #1 Speedy Ironing Service #2 Linda's Video Showcase #3 Linda's Showcase Expands #4 Linda Needs Financing #5 Software Practice Sets. That’s exactly WHY so many groups use their “consolidation packages. Insert a worksheet. The accounting worksheet is essentially a spreadsheet that tracks each step of the accounting cycle.

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worksheet accounting example

worksheet accounting example

20171204_154813-225x300

あけましておめでとうございます。本年も宜しくお願い致します。

シモツケの鮎の2018年新製品の情報が入りましたのでいち早く少しお伝えします(^O^)/

これから紹介する商品はあくまで今現在の形であって発売時は若干の変更がある

場合もあるのでご了承ください<(_ _)>

まず最初にお見せするのは鮎タビです。

20171204_155154

これはメジャーブラッドのタイプです。ゴールドとブラックの組み合わせがいい感じデス。

こちらは多分ソールはピンフェルトになると思います。

20171204_155144

タビの内側ですが、ネオプレーンの生地だけでなく別に柔らかい素材の生地を縫い合わして

ます。この生地のおかげで脱ぎ履きがスムーズになりそうです。

20171204_155205

こちらはネオブラッドタイプになります。シルバーとブラックの組み合わせデス

こちらのソールはフェルトです。

次に鮎タイツです。

20171204_15491220171204_154945

こちらはメジャーブラッドタイプになります。ブラックとゴールドの組み合わせです。

ゴールドの部分が発売時はもう少し明るくなる予定みたいです。

今回の変更点はひざ周りとひざの裏側のです。

鮎釣りにおいてよく擦れる部分をパットとネオプレーンでさらに強化されてます。後、足首の

ファスナーが内側になりました。軽くしゃがんでの開閉がスムーズになります。

20171204_15503220171204_155017

こちらはネオブラッドタイプになります。

こちらも足首のファスナーが内側になります。

こちらもひざ周りは強そうです。

次はライトクールシャツです。

20171204_154854

デザインが変更されてます。鮎ベストと合わせるといい感じになりそうですね(^▽^)

今年モデルのSMS-435も来年もカタログには載るみたいなので3種類のシャツを

自分の好みで選ぶことができるのがいいですね。

最後は鮎ベストです。

20171204_154813

こちらもデザインが変更されてます。チラッと見えるオレンジがいいアクセント

になってます。ファスナーも片手で簡単に開け閉めができるタイプを採用されて

るので川の中で竿を持った状態での仕掛や錨の取り出しに余計なストレスを感じ

ることなくスムーズにできるのは便利だと思います。

とりあえず簡単ですが今わかってる情報を先に紹介させていただきました。最初

にも言った通りこれらの写真は現時点での試作品になりますので発売時は多少の

変更があるかもしれませんのでご了承ください。(^o^)

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worksheet accounting example

worksheet accounting example

DSC_0653

気温もグッと下がって寒くなって来ました。ちょうど管理釣り場のトラウトには適水温になっているであろう、この季節。

行って来ました。京都府南部にある、ボートでトラウトが釣れる管理釣り場『通天湖』へ。

この時期、いつも大放流をされるのでホームページをチェックしてみると金曜日が放流、で自分の休みが土曜日!

これは行きたい!しかし、土曜日は子供に左右されるのが常々。とりあえず、お姉チャンに予定を聞いてみた。

「釣り行きたい。」

なんと、親父の思いを知ってか知らずか最高の返答が!ありがとう、ありがとう、どうぶつの森。

ということで向かった通天湖。道中は前日に降った雪で積雪もあり、釣り場も雪景色。

DSC_0641

昼前からスタート。とりあえずキャストを教えるところから始まり、重めのスプーンで広く探りますがマスさんは口を使ってくれません。

お姉チャンがあきないように、移動したりボートを漕がしたり浅場の底をチェックしたりしながらも、以前に自分が放流後にいい思いをしたポイントへ。

これが大正解。1投目からフェザージグにレインボーが、2投目クランクにも。

DSC_0644

さらに1.6gスプーンにも釣れてきて、どうも中層で浮いている感じ。

IMG_20171209_180220_456

お姉チャンもテンション上がって投げるも、木に引っかかったりで、なかなか掛からず。

しかし、ホスト役に徹してコチラが巻いて止めてを教えると早々にヒット!

IMG_20171212_195140_218

その後も掛かる→ばらすを何回か繰り返し、充分楽しんで時間となりました。

結果、お姉チャンも釣れて自分も満足した釣果に良い釣りができました。

「良かったなぁ釣れて。また付いて行ってあげるわ」

と帰りの車で、お褒めの言葉を頂きました。

 

 

 

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worksheet accounting example

worksheet accounting example

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