File:NLC416-01jh004980-13178 農業合作簿記.pdf

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農業合作簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
謝允莊編著
image of artwork listed in title parameter on this page
Title
農業合作簿記
Publisher
正中書局
Description

內分中式簿記、複式簿記、節工分工3編。內容包括簿記意義，記帳實務、月結、期結報表，記帳收付原理，期中記帳實務，期末整理轉帳，期末決算結帳、日記簿所設專欄，日記簿的分類，以及各種分類法的應用。各章後均有習題和問答題

目錄
第一編 中式簿記
第一章 簿記概說
第一節 簿記的意義
第二節 記帳的開戶
第三節 記帳的程序
第四節 收付的區分
問題一
第二章 記帳實務
第一節 單據
第二節 記帳
第三節 過帳
第四節 月結
問題二
習題一
第三章 月結報表
第一節 月計表的功用
第二節 分化帳戶的匯總
第三節 月計表的製法
第四節 月計表的檢查
第五節 月計表的原理
問題三
習題二
第四章 期結報表
第一節 期結前的轉帳
第二節 期報表的種類
第三節 損益計算表
第四節 資產負債表
第五節 分類簿的結帳
問題四
習題三
第二編 複式簿記
第一章 記帳收付原理
第一節 中式簿記和複式簿記的區別
第二節 有價物和帳戶的收付
第三節 交易收項和付項的決定
第四節 收付各種有價物的結果
第五節 帳戶分化和統制的方法
問題一
速練題一
第二章 期中記帳實務
第一節 日記簿記帳的手續
第二節 分類簿過帳的手續
第三節 試算表編制的手續
第四節 明細表編制的手續
第五節 檢查試算表錯誤的方法
問題二
速練題二
習題一
第三章 期末整理轉帳
第一節 整理帳目的必要
第二節 整理轉帳的方法
第三節 整理轉帳實例
第四節 結帳計算表的編制
問題三
速練題三
習題二
第四章 期末決算結帳
第一節 損益計算表編制的方法
第二節 資產負債表編制的方法
第三節 損益表和資債表的關係
第四節 財產目錄編制的方法
第五節 分類簿期結的手續
問題四
習題三
第三編 節工分工
第一章 日記簿的專欄
第一節 末設專欄前的缺點
第二節 設立專欄後的優點
第三節 專欄日記簿的記法
第四節 專欄日記簿的過帳
問題一
習題一
第二章 日記簿的分割
第一節 日記簿分割的必要
第二節 現金簿
第三節 農場費用簿
第四節 農產品銷貨簿
第五節 普通分錄簿
第六節 設立分類日記簿的標準
第七節 日記簿分割後的記帳程序
問題二
習題二
第三章 各種分錄法的應用
第一節 借貸分錄法
第二節 現金分錄法
第三節 分類分錄法
第四節 綜合分錄法
第五節 各種分錄法的過帳手續
問題三

Language Chinese
Publication date 民國35[1946]
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
農業合作組織-農業會計 農業會計-農業合作組織
中圖分類
InfoField
F306.4
拼音題名
InfoField
nong cun he zuo bu ji
載體形態
InfoField
135頁

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current23:18, 10 June 2023Thumbnail for version as of 23:18, 10 June 20231,239 × 1,754, 146 pages (4.97 MB)PencakeBot (talk | contribs)Upload 農業合作簿記 (1/1) by 謝允莊編著 (batch task; nlc:data_416,01jh004980,13178; 民國圖書.1; 農業合作簿記)

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