File:NLC416-13jh005533-74393 簿記基礎智識.pdf

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Summary[edit]

簿記基礎智識   (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
簿記基礎智識
Publisher
大東書局[發行者]
Description

內分企業組織、交易、帳戶、記帳和過帳、試算和月結、決算和期結、日記簿的分割、工業簡易簿記、農業簿記、合作企業簿記、公司企業簿記、合作社簿記等12章。章末附練習題

目錄
第一章 企業組織
第一節 企業種類
第二節 個人企業
第三節 合夥企業
第四節 公司企業
第五節 合作事業
問題一
第二章 交易
第一節 簿記和交易
第二節 交易的種類
第三節 有價物的收付
問題二
第三章 帳戶
第一節 帳戶的種類和系統
第二節 帳戶的分割和統制
第三節 有價物和帳戶的收付
問題三
速練題一
第四章 記帳和過帳
第一節 單據黏存和編號
第二節 日記簿的記帳
第三節 分類簿的過帳
問題四
速練題二
習題一
第五章 試算和月結
第一節 試算表的製法
第二節 統制帳戶明細表
第三節 分類簿的月結
問題五
速練題三
習題二
第六章 決算和期結
第一節 期結前的轉帳
第二節 決算表的種類
第三節 分類簿的期結
問題六
習題三
第七章 日記簿的分割
第一節 日記簿分割的必要
第二節 現金簿的記法和過帳
第三節 進貨簿的記法和過帳
第四節 銷貨簿的記法和過帳
第五節 普通日記簿範圍的縮小
問題七
速練題四
習題四
第八章 工業簡易簿記
第一節 工業簡易簿記的特點
第二節 工廠應設的帳戶
第三節 特種交易分錄
第四節 帳簿組織
第五節 決算報表
第六節 估計成本的應用
問題八
習題五
第九章 農業簿記
第一節 農場簿記的要點
第二節 農場應設的帳戶
第三節 特種交易分錄
第四節 帳簿組織
第五節 決算報表
問題九
習題六
第十章 全作企業簿記
第一節 合夥簿記的內容
第二節 創立時的記錄
第三節 分配損益的方法
第四節 合夥人入夥的記錄
第五節 合夥人退夥的記錄
問題十
習題七——習題十一
第十一章 公司企業簿記
第一節 公司簿記的要點
第二節 普通股本的記帳
第三節 優先股本的發行
第四節 股本的溢價發行
第五節 盈餘的分配方法
問題十一
習題十二——十三
第十二章 合作社簿記
第一節 合作社法關於股本的規定
第二節 保證股本的記法
第三節 循環基金的記法
第四節 盈餘的分配方法
第五節 虧損的分擔方法
問題十二
習題十四——十五

Language Chinese
Publication date 民國三十四年[1945]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F231/10
主題
InfoField
會計方法
中圖分類
InfoField
F231
載體形態
InfoField
108頁

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