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事業に携わっている理事に役員報酬を支給した、寄付を仲介する団体のサイトに寄付者から寄付がされた、電話会議システムの利用料を支払った…など、日常的な取引事例を厳選し、仕訳ごとに経理処理を解説！ＮＰＯ法人会計基準にも準拠し、法人税・消費税の扱いもわかりやすい。
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