File:NLC416-01jh003750-12496 實用合作簿記.pdf

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Summary[edit]

實用合作簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
謝允莊著
image of artwork listed in title parameter on this page
Title
實用合作簿記
Publisher
商務印書館
Description

內分記帳概說、記帳開戶、記帳舉例、單據保管、日記簿、分類簿、月結、決算、保合作社簿記、鄉鎮合作社簿記、縣聯合社簿記、區辦事處簿記、利息計算方法、兼營盈餘分配等15章。附錄：1.記帳規則；2.合作社查帳需知；3.審查合作社帳目方法

目錄
第一章 記帳概說
第一節 記帳之意義
第二節 記帳之功用
第三節 記帳之技能
第四節 記帳之程序
第二章 記帳開戶
第一節 帳戶之功用
第二節 主要帳戶
第三節 普通帳戶
第四節 分化帳戶
第三章 記帳舉例
第一節 消費合作社舉例
第二節 工業合作社舉例
第三節 運銷合作社舉例
第四節 農業合作社舉例
第五節 公用合作社舉例
第六節 保險合作社舉例
第七節 信用合作社舉例
第四章 單據保管
第一節 單據之種類及內容
第二節 現金出納之單據
第三節 貨品進出之單據
第四節 單據之編號及黏存
第五章 日記簿
第一節 日記簿之功用
第二節 日記簿之記法
第三節 日記簿之結算
第四節 舊式記錄方法
第六章 分類簿
第一節 分類簿之功用
第二節 分類簿之記法
第三節 分類簿之月結
第四節 記法上之改良
第七章 月結
第一節 分化帳戶之合計
第二節 月計表之功用
第三節 錯誤之檢查
第四節 月計表之原理
第八章 決算
第一節 整理轉帳
第二節 決算表
第三節 分類簿之期結
第四節 盈餘之分配
第九章 保合作社簿記
第一節 劃分兼營收支辦法
第二節 劃分方法選擇
第三節 主要收支記錄
第四節 各部毛利計算
第五節 計算精確程度
第六節 保社帳法要點
第七節 保社記帳實例
第十章 鄉鎮合作社簿記
第一節 貨品帳戶之分割
第二節 分配帳戶之統制
第三節 鄉鎮社帳法要點
第四節 鄉鎮合作社記帳實例
第五節 專欄式帳簿
第十一章 縣聯合社簿記
第一節 委託保險業務記帳
第二節 寄銷承銷業務記帳
第三節 定量分配業務記帳
第四節 收購物資業務記帳
第五節 縣內匯兌業務記帳
第六節 縣際匯兌業務記帳
第七節 橫式帳簿之採用
第十二章 區辦事處簿記
第一節 不獨立的區辦事處簿記
第二節 獨立的區辦事處簿記
第三節 應送各種定期報表
第四節 合併決算表之編制
第十三章 利息計算方法
第一節 各種利息計算法
第二節 計息日數計算法
第三節 活期利息計算法
第四節 社員利息匯總表
第十四章 兼營盈餘分配
第一節 盈餘分配之各種辦法
第二節 按各部毛利分配之理由
第三節 按各部毛利分配之優點
第四節 社員交易額之記錄計算
第五節 盈餘通知及發還之手續
第十五章 結論
第一節 研究合作簿記之目標
第二節 推行中式簿記之理由
第三節 改良合作簿記之要點
第四節 改良合作簿記之步驟
附錄一 記帳規則
附錄二 合作社查帳須知
附錄三 審查合作社帳目辦法

Language Chinese
Publication date 民國36[1947]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
全國圖書館文獻縮微中心 國家圖書館
主題
InfoField
合作社-會計 會計-合作社
中圖分類
InfoField
F276.2
拼音題名
InfoField
shi yong he zuo bu ji
載體形態
InfoField
286頁

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current20:45, 10 June 2023Thumbnail for version as of 20:45, 10 June 20231,239 × 1,754, 299 pages (15.72 MB)PencakeBot (talk | contribs)Upload 實用合作簿記 (1/1) by 謝允莊著 (batch task; nlc:data_416,01jh003750,12496; 民國圖書.1; 實用合作簿記)

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