File:NLC416-13jh001185-92330 商業簿記.pdf

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商業簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔日〕青山楚一著
image of artwork listed in title parameter on this page
Title
商業簿記
Publisher
所國松[發行者]
Description

目錄
第一章 緖論
1 簿記の意義
2 簿記の目的
3 簿記の種類
4 簿記術と簿記學
第二章 資產、負債及び資本
1 總説
2 資產
3 負債
4 資本
第三章 損益
1 損益の性質
2 損益と資產、負債との關係
3 損失と費用
4 費用と資產
5 損益の算定
第四章 取引
1 取引の意義
2 取引の性質
3 取引の種類
4 取引の形態
第五章 複式簿記の組織
1 總説
2 勘定
3 勘定科目
4 借方、貸方
5 取引の仕譯
6 貸借平均の理
7 帳簿
記帳例示
第六章 決算
1 總説
2 試算表
3 棚卸
4 帳簿の締切
5 決算諸表の調製
記帳第一例題
第七章 勘定科目總論
1 勘定及勘定科目の意義
2 勘定の設定
3 勘定科目の種類
第八章 金銭勘定
1 現金勘定
2 當座預金勘定
3 振替貯金勘定
4 小口現金勘定
第九章 手形勘定
1 手形の種類
2 手形の裏書と割引
3 手形の支拂日
4 簿記の手形勘定
5 受取手形勘定
6 支拂手形勘定
7 手形勘定〓關係なき手形行爲
8 手形償還義務
9 不渡手形の處理
10 手形貸付金勘定、手形借入金勘定
第十章 債權債務勘定
1 賣掛金勘定
2 買掛金勘定
3 貸付金勘定、借入金勘定、社債勘定
4 貸倒凖備金勘定
5 前受金勘定、前拂金勘定
6 未收金勘定、未拂金勘定
7 假受金勘定、假拂金勘定
8 未決濟勘定
9 商品切手勘定
第十一章 商品勘定
1 商品勘定の性質
2 商品勘定を單純化する一般原則
3 商品勘定〓分割
第十二章 固定資產勘定、放資勘定
1 土地勘定
2 建物勘定
3 什器造作勘定、運搬具勘定
4 敷金勘定
5 放資勘定
第十三章 資本勘定
1 個人企業の資本金勘定
2 會社の資本金勘定
3 諸積立金勘定
第十四章 損益勘定
1 損益勘定の性質
2 損益勘定の分類
3 集合損益勘定
4 損益勘定の修正記入
記帳第二例題
第十五章 帳簿
1 複式簿記〓必要なる帳簿
2 帳簿の種類
第十六章 帳簿組織總説
1 經濟生活と帳簿組織
2 亻夕リァ式簿記の帳簿組織
3 ド亻ツ式簿記の帳簿組織
4 アメリヵ式簿記の帳簿組織
5 フランス式簿記の帳簿組織
6 亻ギリス式簿記の帳簿組織
7 企業經營の規模と帳薄組織
取引例題
第十七章 帳簿組織 其の一
1 日記帳
2 仕譯帳
3 元帳
記帳例示
第十八章 帳簿組織 其の二
記帳例示
第十九章 帳簿組織 其の三
1 總説
2 一般仕譯帳
3 主要簿としこの現金出納帳
4 補助元帳
記帳例示
第二十章 帳簿組織 其の四
1 多桁式仕譯帳
記帳例示
第二十一章 帳簿組織 其の五
1 總説
2 主要簿としこの仕入帳、賣上帳
3 綜合仕譯帳
記帳例示
第二十二章 帳簿組織 其の六
1 總説
2 各種仕譯帳と其の形式
3 元帳の分割
4 統制勘定、均整勘定
記帳例示
第二十三章 帳簿組織 其の七
1 總説
2 現金式仕譯帳
3 傳票
記帳例示
第二十四章 決算詳説
1 總説
2 決算手續
3 試算表檢證力の限界
4 勘定の修正記入
5 勘定の締と開始記入
第二十五章 精算表
1 總説
2 形式及ぴ內容
第二十六章 財產目綠
1 總説
2 形式及ぴ內容
3 財產目綠に記載すべ〓價格
第二十七章 貸借對照表
1 總説
2 貸借對照表の具備要件
3 形式及ぴ內容
第二十八章 損益記算書
1 總説
2 形式ヌぴ內容
記帳第三例題

Language Chinese
Publication date 日本昭和十九年[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51/23
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
346頁

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current13:43, 11 June 2023Thumbnail for version as of 13:43, 11 June 2023925 × 1,187, 359 pages (7.36 MB)PencakeBot (talk | contribs)Upload 商業簿記 (1/1) by (日)青山楚一著 (batch task; nlc:data_416,13jh001185,92330; 民國圖書.7; 商業簿記)

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