File:NLC416-13jh001198-42819 官廳會計學大綱.pdf

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官廳會計學大綱   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔美〕穆萊(Lloyd Morey)原著
image of artwork listed in title parameter on this page
Title
官廳會計學大綱
Publisher
民智書局[發行者]
Description

着重論述政府會計學的基本原理,對會計規程和格式的敘述較少

目錄
第一章 緒論
1 官廳會計之範圍
2 官廳會計之目的
3 官廳事業之組織
4 公共團體之特殊性質
5 公共團體之目的
6 公共團體之所有權
7 公共團體之收入
8 公共團體之管理
9 官廳會計之特性節要
10 官廳會計與立法機關之關係
11 行政上與管理上所需要的賬簿
12 組織
第二章 經費
1 官廳會計中之經費名詞
2 經費之意義
3 經費記賬的關係
4 經費科目
5 經費與所有賬
6 例題登記法
7 總賬例題登記
8 賬目統一之建議
9 經費程序
10 經費之分類
第三章 運用歲入經費
1 性質
2 資產方科目
3 歲入預算賬
4 負債方科目
5 契約款單
6 歲出預算賬
7 未用預算盈餘賬
8 歲入經費之登記
9 分錄賬例題登記
10 普通總賬例題登記
第四章 預算
1 預算與會計制度
2 預算之定義
3 預算之程序
4 預算格式與分析
5 預算目錄
6 預算目錄之解釋
第五章 預算賬目
1 歲入預算賬目
2 歲出預算賬目
3 普通總賬例題登記
4 歲入預算補助總賬
5 歲出預算補助總賬
6 經費對照表
第六章 歲入
1 定義
2 歲入與進款
3 動用的歲入
4 歲八增加動用盈餘
5 歲入之分類
6 歲入之處理
7 徵收歲入賬目
8 收賬會計記錄
9 普通總賬例題登記
10 經費對照表
11 補助總賬例題登記
12 歲入表
第七章 現金收入
1 定義
2 分類
3 動用歲入經費收入
4 收現責任
5 現金收入會計記錄
6 歲入收入會計記錄
7 借款收入會計記錄
8 經費間債務
9 變賣貨棧物
10 退費
11 盈餘收入
12 普通總賬例題登記
13 經費對照表
14 現金收入表
第八章 歲出預算賬
1 定義與目的
2 歲出預算之分類
3 普通會計上的原理
4 契約款單會計科目
5 用費程序
6 契約款單記錄
7 退費
8 支付款單簿
9 轉賬債務
10 普通總賬例題登記
11 經費對照表
12 歲出預算總賬格式
13 歲出預算表
第九章 國庫賬目——現金付出
1 國庫職務
2 國庫會計記錄
3 內部經費轉賬
4 普通總賬例題登記
5 經費對照表
6 出納表——現金付出表
7 現金收支總表
8 國庫賬目
9 國庫報告
10 對正國庫與總簿數目
第十章 歲入經費與會計年度
1 會計年度賬目
2 各賬例題總記錄
3 結算記錄
4 普通總賬例題登記
5 未結算前試算表
6 經費對照表
第十一章 公債經費
1 範圍與目的
2 資產與債務
3 公債額定未發行
4 公債折價與溢價
5 未用預算餘數
6 公債經費會計記錄
7 普通總賬例題登記
8 公債經費對照表
9 各種表冊
第十二章 攤派經費
1 目的
2 性質
3 資產與債務
4 額定提用
5 公債額定未發行
6 付還用費
7 應收攤款
8 公擔費
9 應付公債
10 利息
11 歲出未分配餘數
12 盈餘賬
13 別種賬目
14 會計記錄
15 普通總賬例題登記
16 攤派經費對照表
17 別項表冊
第十三章 信託經費
1 信託經費之性質
2 信託經費之分類
3 信託經費資產與債務
4 投資溢價與折價
5 集中投資
6 押品價值之變動
7 歲出預算
8 信託經費會計記錄
9 普通總賬例題登記
10 信託經費總賬
11 信託經費表
第十四章 運用資本經費——貨棧賬
1 性質與分類
2 生產事業經費
3 貨棧與事務經費
4 貨棧與事務範圍
貨棧制度
1 目的與範圍
2 貨棧分類
3 設立程序
4 成本要素與價格標準
5 會計記錄
6 貨棧發單會計記錄
7 貨棧總賬
8 普通總賬例題登記
9 貨棧總賬科目
10 貨棧報告表
11 普通經費賬
第十五章 運用資本經費——事務賬
1 目的與範圍
2 普通組織
3 成本要素
4 各種會計記錄
5 總賬例題登記
6 普通經費賬
7 貨機經費賬
第十六章 償債經費與經費債務
1 償債經費
2 償債經費程序
3 償債經費分錄記賬
4 普通總賬例題登記
5 償債經費對照表
6 各種表冊
7 經費債務定義
8 資本目的的經費債務
9 虧空經費債務
10 公債記錄簿與表冊
第十七章 產業賬
1 目的與範圍
2 盈餘投資固定資產
3 固定資產之分類
4 置產方法與經費
5 會計記錄
6 補助記錄
7 折舊
8 普通總賬例題登記
9 產業賬對照表
第十八章 聯合對照表
1 目的
2 現代格式編制
3 實際評論
4 經費對照表
5 攝要
6 聯合對照表格式
第十九章 支出之分類
1 目的
2 範圍
3 分類
4 經費分類
5 組織分類
6 事業分類
7 支出性質分類
8 支出目的分類
9 支出分類之解釋
10 會計記錄
11 退款
12 支出表
第二十章 財政報告
1 財政報告之重要
2 財政報告之要件
3 財政報告之種類
4 各部主任的報告
5 行政院監察院與立法院的報告
6 民眾的報告
7 民眾報告目錄
8 結論

Language Chinese
Publication date 民國二十二年[1933]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.6/27
主題
InfoField
預算會計
中圖分類
InfoField
F810.6
載體形態
InfoField
244頁

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current13:45, 11 June 2023Thumbnail for version as of 13:45, 11 June 2023850 × 1,331, 256 pages (4.02 MB)PencakeBot (talk | contribs)Upload 官廳會計學大綱 (1/1) by (美)穆萊(Lloyd Morey)原著 (batch task; nlc:data_416,13jh001198,42819; 民國圖書.7; 官廳會計學大綱)

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